ST.

VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

“Cape' Rice Coffee”

A Research Paper
Presented to the Faculty of
St. Vincent College of Science and Technology
Leganes, Iloilo

In Partial fulfillment
for the Requirements of the course
RESEARCH 3

By:
Arellano, Via Marie
Autajay, Jelian
Besana, Katelen Ann Marie
Fanunciales, Hanes
La-as, Jane Lai
Palma, Jessa Ann Marie
Quirante, Niel
Sanchez, Rhaya Christine
Tanquerido, John Joven
Terania, Zarla
Viloso, Charmie

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CHAPTER 1

BACKGROUND OF THE STUDY

Name of the Company

Coffee is a beverage made from the ground, roasted seeds of tropical, evergreen coffee
trees that are native to Africa. Spanish colonist brought coffee to the Philippines for the first time in the
late 1700’s. The nation’s coffee capital, Lipa, Batangas, is where the first coffee trees were planted,
early in the 19th century in the Philippines.

Along with water and tea, coffee is one of the three most consumed drinks worldwide and
one of the most valuable commodities on the global market. Although coffee is the base for the variety
of drinks, such as lattes, espresso, cappuccinos, and mochas, its popularity is primarily due to the
stimulating impact that caffeine, an alkaloid found in coffee, produces.

A good coffee session is never complete without pastries. Pastries in the Philippines
began with European explorers and colonizers. They introduced enclosed ovens to the locals. And,
when Americans came to our chores, they introduced the use of flour and technology needed to mill it.
One of the best reasons pastries are served alongside of coffee is their delicious flavor and
compatibility. Coffee provides an earthy, rich flavor, perfectly counterbalance with sweetness and
buttery baked goods.

“Cape” was known as “Kape” in tagalog. We added our unique recipe which is the roasted-
grain rice to give it additional taste and creaminess knowing that no coffee shop in Leganes offers the
same product as this. The roasted rice grain will make our product distinctly and authentically delicious
and creamy as its unique flavor profile will capture the interest of most coffee consumers in the
municipality, much more for food conscious people but then still want to enjoy a cup of coffee because
the product has a lot of health benefits to offer aside from the fact that it’s unique and no other cafes
offer the same product as ours . For the best coffee to be served to the customer, there are two ways;
the hot coffee and the iced coffee. You can choose from the varying flavors that are available
depending on what you desire to have.

Cape’ Rice Coffee will serve a unique and flavourable coffee that we ever have. Providing
priceless and delectable Local Coffee in Leganes is the goal of our business.

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

This logo is a graphic representation of our coffee shop business depicting rice grains as one of
the integral part of our product. We chose to simplify the trademark so it will be recognizable and not
overwhelming with just the company name and the minimal graphics.

VISION
To be the first ever coffee shop that will establish an innovative and unique coffee experience in
Leganes.

MISSION

To introduce our new product in the market in the best of its quality.
To offer a unique and quality products in affordable prices.
To be consistent in providing unique and quality products.

LOCATION
Cape' Rice Coffee will be situated in front of the Mormon Church at Banga Mauring with a
size of 8x5= 40sq meter and it was establishment that the building was already for business. Despite
being a distant location, cars and students regularly drive past. Everyone can reach the place, which is
just a short walk from the main road.

CAPITALIZATION

The initial investment in launching and keeping the Cape’ Rice coffee operational is 730,000
and to be contributed from the partners.

Owners Contribution (in Peso) Profit or Loss

Jelian Autajay 66,364 9.09%
Via marie arellano 66,364 9.09%
Katelen Ann Marie Besana 66,364 9.09%
Hanes Fanunciales 66,364 9.09%
Jane Lai La-as 66,364 9.09%
Jessa Ann Marie Palma 66,364 9.09%
Niel Quirante 66,364 9.09%
Rhaya Christine Sanchez 66,364 9.09%
Jay Tanquerido 66,364 9.09%
Zarla Terania 66,364 9.09%

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Charmie Viloso 66,364 9.09%
U

SIZE

Cape’ Rice Coffee is a micro-sized business that will be established through partnership, each
party will contribute 36,364 to start up the business. This has 1 employee that will be designated to a
certain area depending on their skills and qualifications.

Category Asset Number of Employees

Micro 3 million and below 9 or less
Small 3 million to 15 million 10-99 employees
Medium 15 million to 100 million 100-199 employees
Large 100 million and above 200 employees and above

NUMBER OF EMPLOYEES

A detailed job description is necessary for each person in the organization to be guided and to
understand their roles and responsibilities so they may perform as expected of them during the entire
process. Cape’ Rice Coffee are composed 4 employees namely manager, barista, cashier, and service
crew. And regarding with our pastries we decided to outsource it from a pastry supplier. Regarding with
manager, cashier and service we decided to operate this job alternately and we also mange our
business.
Positions Positions Function Qualification
Available
- In-charge in all - Undergraduate/ Senior
beverages of high school graduate
coffees.
- Responsible for - Having experience or
Barista 1 taking customer Ideas about how to make
orders and Coffee
payments
- Keep their work -Must be 18 and above
areas clean,
sanitized and
equipment/tools.

- For keeping the -Undergraduate/Graduated

sales accuracy, College

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
welcoming every
guest, assist and - Work experience as a
ensure the Retail Cashier or in a
cleanliness of the similar role in sales.

Cashier 1 coffee shop.

- Receiving - Basic PC knowledge.
payments and
issuing receipts, - Familiarity with electronic
gift-wrapping equipment, like cash
packages and register and POS.
keeping track of all
cash and credit
transactions

- to oversee day-to- - Bachelors degree in

day operations of business administration or
the Cape’ Rice field related to the
department they work in
Coffee outlet,
including staff - With previous experience
scheduling, in related industry
inventory
Manager 1 management, and
quality control
- Handle staffing
issues such as
hiring, training,
performance
evaluations, and
disciplinary actions
when necessary
- Greet customers - Undergraduate
and assist them in
placing their orders - With/ Without experience
- Handle cash
- Sociable to the customers
transactions
Service Crew 1 accurately and
efficiently, including
processing
payments and
providing change

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

SOURCES

PROPERTY AND EQUIPMENT

Coffee Machine 10,000.00
Ice Tea Brewer and Dispenser 4,500.00

Air Conditioner 10,000.00

Generator 20,000.00
Cash Register 15,000.00
Total Plant, Property and Equipment 59,500.00

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

Supplies and Consumables

Coffee Beans 1 50,000.00

Rice grains 1 30,000.00
Creamer 1 6,000.00
Tea 1 4,000.00
Syrups 1 6,000.00
Condensed 1 7,000.00
Skim Milk 1 5,600.00
Whole Milk 1 2,600.00
White Sugar 1 12,600.00
Flour 1 3,000.00
Cinnamon Powder 1 4,000.00
Table Napkins 10 1050.00
Total Supplies and 130,905
Consumables

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

FURNITURES AND FIXTURES QUANTITY PRICE TOTAL COSTS

Wooden Chairs 20 pcs 325php 6500
Chair Cushions 20 pcs 50php 1000
Tables 10 pcs 450php 4500
Hanging Lamps 5 pcs 360php 1800
Vintage frames 4 sets 300php 1200

TOTAL 15,000

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CHAPTER II

MARKET SHARE ANALYSIS

A. MARKET SHARE ANALYSIS

DEMAND ANALYSIS

NUMBER OF PEOPLE WHO DRINKS COFFEE AND DOES NOT DRINK COFFEE IN LEGANES, ILOILO

This figure shows the frequency count of the respondents who drink and do not drink coffee. The
researchers found that we can have 259 potential customers who drink coffee in the municipality of Leganes.

RESPONDENT’S PREFERED BASE

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

The figure shows that the respondents when taken as a whole 64.1% are much preferred to drink rice
base while coffee base has 35.9%. This graph shows that are some people love to try rice base rather than
coffee base which can helps to clearing away heart-fire, maintaining beauty, enhancing immunity, and
promoting appetite.

DEMAND FOR TYPES OF DRINKS THAT ARE USUALLY PURCHASED

Based on the information gathered during the survey out of 39% are mostly purchased a Frappe,
followed by the Milk tea that has an average of 29.2%, considering the Hot Choco with an average of 17.1%
and the lowest is the Shake with an average of 14.6%.

DEMAND FOR TYPES WHERE THE RESPONDENTS USUALLY BUY THEIR COFFEE

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Based on the information gathered during the survey out of 62.6% are usually buy followed by in
Cafe and the lowest average with 1.7% that are some people usually buy in coffee shop. Because of
the accessible location which you can relax and bond with your friends and relatives that can give you a
comfortable place.

DEMAND FOR LEVEL OF HOW THE RICE GRAIN WOULD BE ROASTED

Based on the information gathered during the survey, out of the total respondents, 45.5% are usually
wants a Light roasted of the level on how the grain would be roasted, followed by the 32.9% which is the
Medium roasted grain, and Dark roasted rice grain with an average of 21.6%.

DEMAND FOR RESPONDENTS WHO PREFER FOR A COFFEE TO HAVE PROMOS

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

Table 23 shows that the respondents when taken as a whole prefer for a coffee shop to have promos
(f = 295, percentage = 98.3%), to aim promotion is to increase brand awareness, to create interest to the
customers, also it will generate sale or to create brand loyalty.

B. TAREGT MARKET

The target market for Cape Rice Coffee in Leganes is people in the moderate to upper income
range, spanning all genders and ages 15-50. Most of these people are professionals, students, and
entrepreneurs who have completed at least their high school education. Leganes’ target market
comprises residents of both the busy city center and its more sedate surrounding suburb due to its
urban setting . Because it holds the greatest portion of the market share for pertinent business
factors, including individuals who visits coffee shop, the researchers believe that this sector is the
most profitable. In the municipality of Leganes, the researchers want to take up 16.67% of the market
for Cape Rice Coffee. Our goal is to attain this market share in order to make a meaningful impact on
the local coffee shop scene. In the municipality of Leganes, we also hope to maintain our standing as
the go-to rice coffee shop for a variety of cafes and beverage connoisseurs.

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CHAPTER III
INTERNAL AND EXTERNAL SCANNING

INTERNAL SCANNING

A.OBJECTIVES

1. Developing a delicious and affordable quality of coffee that suit the satisfaction of customers.

2.Ensure that the coffee you serve is produced in an environmentally friendly manner.

3.To serve the best quality and interesting varieties of coffee.

4.Proper storage is essential for maintaining the flavor and freshness of coffee.

5.To build and focus meaningful relationships with customers.

6.Regularly clean and maintain cleanliness of your coffee equipment.

B. OPERATION and FEATURES

CORE COMPETENCY

The core competency of a coffee shop refers to its unique strengths and capabilities that set it apart
from competitors. Coffee shops offer a unique calm where people can gather with family friends and also lover
to catch up over a cup of something warm or cold. A coffee shop's ability to consistently offer high-quality
beverages and snacks is a crucial core competency. Customers expect a certain level of taste, freshness, and
presentation when they visit a coffee shop. Coffee shops that can continuously introduce new and creative
products, flavors, and brewing techniques demonstrate a strong core competency. Innovation keeps customers
engaged and attracts new ones If the product weren't good, the public wouldn't keep going back to the coffee
shop. And also maintaining good relationships with suppliers, and ensuring timely delivery of ingredients and
also build a strong brand coffee. Coffee shops that leverage technology effectively, such as mobile ordering,
online payment systems, and loyalty programs, demonstrate a core competency in adapting to changing
consumer preferences and enhancing the customer experience. So that Cape rice Coffee has a high quality
coffee products at accessible locations and affordable prices.

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

DAILY OPERATION
STORE HOURS

The hours of operation for Cape' Rice Coffee are 10:00 am to 8:00 pm, Monday through Saturday and
Sunday is our rest day or day off of our staffs, six days a week. Since we guarantee that it won't be difficult for
our clients to get in touch with us, we take calls, texts, and social media messages.

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

FLOW OF OPERATIONS
(Customers’ View)
Dine-In Customers

Cashier

- Ask customer for order and;

- Issued receipts and coupons

CUSTOMER
- Pays upon ordering

BARISTA
- Make beverages according to order

SERVICE CREW
- Deliver orders to customers

The customer must pay in the cashier's section before the staff can begin bringing them beverages.
First, they must ask what they want. After the cashier gives out receipts and coupons, the barista prepares
drinks based on the client’s request and will be served by the service crew.

Management View
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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
(Dine-In Customers)

Cashier
- who taking orders and bill-paying
assistance are provided by the cashier
- the person who will received the
payment from the customers, receipt
and voucher issued, and customers
order confirmed

Customers
- pay in line with their orders

Barista
- assemble and take orders from their
customers and preparing the
beverages drinks for their customers,
and ready to served

Service Crew
- are responsible for orders after the
barista make the beverages
- who will call the customers for taking
their order for ready to served.
- make deliveries for take out orders

The best hot and cold beverages, with a focus on specialty coffees, will be served to customers at
Cape’ Rice Coffee. Furthermore, it will provide freshly made pastries.

QUALITY CONTROL

Quality control for Cape Rice Coffee involves a meticulous process aimed at ensuring consistency and
excellence in every batch. Beginning with the selection of the finest rice grains, the raw materials undergo
thorough inspection to guarantee their purity and freshness. During the roasting phase, experienced artisans
carefully monitor temperature and duration to achieve the perfect balance of flavor and aroma. Stringent quality
checks occur at every stage, from grinding to packaging, where precise measurements and adherence to strict
standards guarantee uniformity across all products. Furthermore, frequent sensory assessments conducted by
qualified experts guarantee that every cup of Cape Rice Coffee fulfills customer expectations for a smooth, rich

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
taste. This all-encompassing quality control strategy demonstrates Cape Rice Coffee's dedication to producing
a premium beverage that pleases coffee lovers all over the world.

Layout
Cape’ Rice Coffee Shop

ACTUAL VIEW OF CAPE’ RICE COFFEE

Customer satisfaction at cafes places a high value on having a positive experience, having decent
coffee, and having well-designed interiors. For customers seeking comfort and superior service, Cape' Rice
Coffee offers an amazing experience. The coffee shop's wood-designed interior offers a variety of visual
options for each area of the space, achieving varying degrees of aesthetic charm and adding a touch of
warmth and earthiness in every corner. Even during the busiest hours, each customer will be served promptly
thanks to the design, which also aims to make them feel comfortable and welcome. Clients who wait there will
have a clear view of the pastries, enabling them to have their orders ready when they get to the counter. A
sizable menu is also emblazoned above so that before they even approach the cashier, they can think about
their order. By utilizing the right colors, lighting, acoustics, and scents, a cafe’ may create an exceptional
ambiance that fosters a unique relationship between its patrons and the coffee. Cape’ Rice Coffee used softer,
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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
calming color palettes reminiscent of wood grain. This will achieve an image, maintain a pleasing balance, and
prevent colors from overwhelming the customers.

The aroma of home is there in Cape’ Rice Coffee. This is accomplished by the used of designs,
aesthetics, comfort, feel, and touch of the place. It offers a certain level of coziness to let patrons unwind, feel
at ease, and experience of freedom.

Pricing

MENU PRICING

PRODUCT SELLING PRICE

Small Medium Large

Macha Latte 100 150 200

Caramel Machiatto latte 100 150 200

American latte 100 150 200

Vanilla Latte 100 150 200

Capuccino Latte 100 150 200

Vanilla Latte 100 150 200

PRODUCT SELLING PRICE

CAKES & PASTRIES

Strawberry Cheesecake 150

Moist Chocolate cake 150

Brownies 120

Cassava Cake 120

Chessy Ensaymada 80

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
B. EXTERNAL SCANNING

Pestel Analysis

PESTEL research looks at many external elements that can effect a firm. Political variables affecting
import/export of Cape Rice Coffee include trade agreements and government regulations on agriculture.
Consumer purchasing power and currency exchange rates have an impact on pricing and costs as economic
factors. Sociocultural factors include consumer desires for products sourced ethically and sustainably.
Technological aspects can include improvements in coffee processing and cultivation practices. The
company's dedication to sustainable practices and how climate change affects coffee farming are the main
environmental factors to take into account. Last but not least, legal considerations include protecting
intellectual property and adhering to food safety laws. These elements work together to create the environment
in which Cape Rice Coffee operates and positions itself in the market.

COMPETITOR’S ANALYSIS

There are several competitors of the Coffee Rice Cafe; some are the well-known coffee shops here in Leganes
that has a specialty beverage chains like the Mang Kapi Ta, Kalibyana Cafe and Zarcreme Cafe- with an
established clientele and a good quality coffee shops and conveniency.

Kalibyana Cafe

Location and Accessibility:

This Coffee shop located in Bangga Mauring, Leganes Iloilo and it is accessible when passing by going to
Market place. This Cafe is accessible for people who walking through the street. They are also has a nearest
neighbor, convenience store that offers coffee in 7-Eleven is located at along the way of Poblacion Leganes,
Iloilo.

Concept and Ambiance:

Kalibyana Cafe is is a small concept of using repurposed container van, with its vibrant impressing color of
yellow orange pallete that can catch in the eyes of there costumers. However, they have no set up of dining
tables to offer for there costumers who wants to seated in.

Product Offering:
Kalibyana Cafe offers there quality selection of coffee beans. The reviewers has a good feedback of the taste
of their drinks, and its specialty and best selling was their Spanish Latte. The cafe has no variety of beverage
to their menu.

Price and Value Proposition:

Kalibyana Cafe is source locally while remaining affordable, considering the quality of the drinks that can
anyone can afford and experience the best offered. However, some customers would suggest improvements in
terms of sweetness levels for flavored drinks to enhance value for customers who prefer less sweetness.

Customer Experience:
Reviewers have howsoever positive feedback regarding the customer experience at Kalibyana Cafe, citing
good service, an its affordable price, and the on-the-go kind of set up. However, there are occasional issues
noted, such as no beverage selections to at least add on side sweet in coffee and to maintain cleanliness with
open space where they make there coffees. The reviewers satisfied the positive attitude in customer service its
simply remaining calm during interactions, making laugh, making every effort to build robust relationships to
there costumers.
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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

ZARCRÈME COFFEE

Concept and Ambiance:

Zarcreme Cafe has a unique concept of using repurposed container vans stacked on top of each
other, creating an interesting and innovative space for coffee lovers. This concept adds to the cafe's appeal
and provides a distinct ambiance.
The place is cozy, relaxing, and offering scenic views. However, space can be tight, and ventilation or air
conditioning could be improved, indicating potential areas for enhancement.

Location and Accessibility:

The cafe's located in Coastal Road, Leganes Iloilo and is noted to be somewhat inaccessible,
especially for those without personal transportation. While there is ample parking space available, lack of
public transportation options may deter potential customers.
Accessibility issues may pose a challenge for Zarcreme Cafe in attracting customers, particularly those who
rely on public transport or prefer more centrally located establishments.

Product Offering:
Zarcreme Cafe offers a good selection of coffee, with reviewers praising the taste and quality of their
drinks. However, some flavored coffees tend to be overly sweet, suggesting a need for customization options
or reduced sweetness upon request.
The cafe also serves cakes from Calea, a popular bakery in Bacolod, adding variety to their menu offerings.

Price and Value Proposition:

Zarcreme Cafe's prices ranges from affordable to expensive, but justifiable ranges considering the
quality of the drinks and the overall experience offered. However, some customers would suggest
improvements in terms of sweetness levels for flavored drinks to enhance value for customers who prefer less
sweetness

Customer Experience:

Overall, reviewers have positive feedback regarding the customer experience at Zarcreme Cafe, citing
good service, clean facilities, and well-lit ambiance. However, there are occasional issues noted, such as
unavailable tea selections and maintenance issues with the restroom facilities.
The cafe provides amenities such as free WiFi and charging ports, contributing to a comfortable and
convenient experience for customers.

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CHAPTER IV
SWOT MATRIX

STRENGTH WEAKNESSES

S
1. Unique Product Offerings 1. Inflation
W 2. Highly motivated and
friendly staff
2.
3.
No brand awareness
Less market shares
3. Accessibility 4. Taste Perception
4. Better Quality Product. 5. Market Competition
O T 5. Health Benefits

MATRI
X OPPORTUNITIES

1. Focusing on a niche market Sponsor local events (S1, S3, on call employees via agencies
2. Growing demand for O1) (W2, O1)
specialty coffee
3. Extension into new markets Offer quality coffee at a Offer a friendly delivery service
4. Collaborations with reasonable price with freebies if they buy more
sustainable agriculture (S4,02) than 5 varieties of our products
initiatives (W1, O2, O5)
5. Product diversification Giving promos, freebies and
discounts) Creating a page in any social
(S1, O2) media platforms like (Facebook,
Instagram, ETC.) to introduce
our business to the general
public. (W1,01,03)

THREATS

1. Competition in town Offer a friendly service with a Improve and increase

2. Shift in consumer quality coffee at a reasonable awareness for customer
preferences price at the same time feedback (W1, T3)
3. Increase in supplier cost (S4, S5, T1, T5)
4. Disruptions in the supply Focus on preventive
chain Proper maintenance and maintenance to minimize cost
5. Economic recessions keeping of equipment. (W5, T1)
(S2, S5, T1)
Offer a new coffee variety with
Giving loyalty rewards and a high quality at a reasonable
discounts (S1, T1, T2) price (W3, T1, T5)

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

SWOT ANALYSIS
STRENGTHS

UNIQUE PRODUCT OFFERING

Cape Rice Coffee appeals to consumers who are health-conscious and searching for caffeine-free
solutions because it provides a distinctive substitute for standard coffee.
HIGHLY MOTIVATED AND FRIENDLY STAFF
It is one of the assets of Cape’ Rice Coffee having a friendly and motivated staff, we will make sure that
our customer will come back again not just because of the quality coffee that we offer but of course how we
interact and approach our customer with a big smile to their faces.
ACCESIBILITY
Our location is one of our strengths also because our shop is located near the plaza, it is very
accessible because a lot of people loved to walk along and hangout at the plaza area with instagrammable
view that’s best for relaxation after a long stressful day.
BETTER QUALITY PRODUCT
Cape’ Rice Coffee aims to offer clients clean and safe items, this product goes through a standard
process to ensure and guarantee higher-quality products.
HEALTH BENEFITS

With rice as its primary component, Cape Rice Coffee is suited for people with dietary restrictions and gluten-
free, capitalizing on the expanding market of health-conscious consumers.

WEAKNESSES
INFLATION
Increasing prices of raw ingredients in the market can affect the menu pricing of the business. This will
put our business at risk.
NO BRAND AWARENESS
It’s more difficult to identify and communicate with our target customers and convenience them to buy
our product. Because customers cannot find the product/service or why it’s better and how it will serve.
LESS MARKET SHARES
Since Cape’ Rice Coffee is a newly established business there’s a limit to acquire a market share in
the market. It’s a way to measure the company’ size and success in relation to the market it operates in.
TASTE PERCEPTION
Although Cape Rice Coffee presents a distinctive option to regular coffee, some customers might find the taste
unsatisfactory or different from regular coffee, which could reduce its attractiveness.
MARKET COMPETITION

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
A variety of well-established firms offering a wide range of products compete fiercely in the coffee industry. In
the face of fierce competition, Cape Rice Coffee might find it difficult to set itself apart and gain market share.
OPPORTUNITIES
FOCUSING ON A NICHE MARKET
This is one of our opportunities in our “Cape” business because it allows our business to concentrate
on a specific segment of the market that may be under served or overlooked by competitors.
GROWING DEMAND FOR SPECIALTY COFFEE
By providing a distinctive coffee experience, Cape Rice Coffee can take advantage of the growing
demand for distinctive and ethically sourced coffee products.
EXTENSION INTO NEW MARKETS
Cape Rice Coffee may be able to make a name for itself in unexplored markets both domestically and
abroad, particularly with consumers looking for creative substitutes for conventional coffee.
COLLABORATIONS WITH SUSTAINABLE AGRICULTURE INITIATIVES
Brands can attract environmentally conscious consumers and improve their image by working with
organizations that support sustainable farming methods.
PRODUCT DIVERSIFICATION
By introducing additional flavors, blends, or related items, a corporation can increase its product line
while catering to a wide range of client preferences.

THREATS
COMPETITION IN TOWN
Being new in town is one of our threats, competitors may arise every now and then, it may be hard for
us to be easily known in market because there’s a lot of adjustments and process to be made.
SHIFT IN CONSUMER PREFERENCES
This is one of our threats because consumers are becoming more product sensitive when they can’t
meet their expectation with the product and when they can’t find the quality taste they want, with this we can
loss customers and also a decrease in our sales.

INCREASE IN SUPPLIER COST

Every cost that increases could affect the whole price of our product too and will have to make
adjustments to minimize this in order for our product to just be at a reasonable price.

DISRUPTIONS IN THE SUPPLY CHAIN

The vulnerability to sudden changes in the supply chain, which can affect our production and
distribution. Due to delays and shortage of supplies.
ECONOMIC RECESSIONS

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 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Recessions or downturns in the economy may cause consumers to spend less on goods like specialty coffee,
which would affect sales and revenue for Cape Rice Coffee.

STRATEGIES TO EMPLOY:

STRENGTH and OPPORTUNITIES

SPONSOR LOCAL EVENTS (S1, S3, O1)

We focus on sponsoring these events not only to showcase our products but also to establish a close
contact with the organizers, residents, and outsiders because our site is close to the plaza, where local events
are frequently conducted.
OFFER QUALITY COFFEE (S4, S5,02)
To attract more customers Cape’ Rice Coffee will not just offer a quality coffee but also with better
quality service. Creating eye-catching notice and easily recognizable is a great opportunity for a new business
to attract more customers.
GIVING PROMOS, FREEBIES AND DISCOUNTS (S1, O2,03)
We are a new establish business in the market in order for our product to be well known and to build up
loyal customers Cape’ Rice Coffee will employ giving promos, freebies, and discounts.
RUN SPECIAL OFFERS (S5, T2, T3)
Customers will spend less money and businesses may need to reduce their prices or develop a budget
range to encourage customers to continue to purchase.
GIVING LOYALTY REWARDS AND DISCOUNTS (S1,T1,T2)
There are certain customers that would come and visit always a ccoffee shop. Cape’ Rice Coffee will be
providing loyalty card for its dear customers, this card is a stamp card, when a customers’ completes the
stamps, he or she could avail a free coffee of his/her chosen flavor with small size. This loyalty cards may
encourage a customers to be back in our coffee shop. When it comes to the discountsa customers may avail it
when he/she exceeds the target bill for his/her orders, this discount is preferably to a group of friends or
executives, and even to person but having a volume order. In these strategies this could boost the loyalty of
our valued customers and encourage them to patronize out coffee shop.

WEAKNESS AND OPPORTUNITIES

ON CALL EMPLOYEES VIA AGENCIES (W2, 01,04)
This is to ensure that in case our employee/s get sick or have some emergency there will be someone
to operate in the station.
OFFER A FRIENDLY DELIVERY SERVICE WITH FREEBIES IF THEY BUY MORE THAN 5 VARITIES OF
OUR PRODUCTS (W1,02,05)
Cape’ Rice Coffee will offer delivery services especially to those potential customers that are far from the
location. To attract more customers, we are giving discounts if they buy more than five (5) varieties of our
products.
CREATING A PAGE IN ANY SOCIAL MEDIA PLATFORMS LIKE (FACEBOOK, INSTAGRAM, ETC.) TO
INTRODUCE OUR BUSINESS TO THE GENERAL PUBLIC (W1,O1,04)
24
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
For our business to be well known not just in Leganes but also in other places like towns and
municipals, Cape’ Rice Coffee will be creating a page to post and promote what we offer and to introduce our
business to the general public. Social media platforms like Facebook, Instagram, and etc.has a big help to
attract more customers especially nowadays most of the people are engaging their free time on social media.

WEAKNESSES AND THREATS

IMPROVE AND INCREASING AWARENESS OF CUSTOMERS’ FEEDBACK (W1, T3) Feedback is an
information about the reactions to a product and is used as basis for improvement, feedback's is very important
to Cape’ Rice Coffee, since our business is new in the market, we
wanted to know every thought of our customers. Feed backs could help our shop what to maintain, improve,
and change and could also motivate us to work hard for our business to grow.

25
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

Financial Assumptions:

1. Sales increased by 5% every year.

2. The market share that Cape’ Rice Coffee may acquire is 16.67%.
3. Prices increased by 5% every year.
4. Expenses increased by 5% every year.
5. Depreciation is on straight -line method.

PROJECTED SALES
UNIT COST PER TOTAL TOTAL
YEAR 2025 PRICE
SOLD UNIT SALES COST
Coffee-based
Macha Latte 111.60 150 40.83333333 16,740.00 4,557.00
Small 37.20 100 30.5 5,580.00 1,519.00
Medium 37.20 150 39.5 5,580.00 1,519.00
Large 37.20 200 52.5 5,580.00 1,519.00
Caramel Mach 111.60 150 48 16,740.00 5,356.80
Small 37.20 100 38.5 5,580.00 1,785.60
Medium 37.20 150 47 5,580.00 1,785.60
Large 37.20 200 58.5 5,580.00 1,785.60
American Latte 55.80 150 40.66666667 8,370.00 2,269.20
Small 18.60 100 31.5 2,790.00 756.40
Medium 18.60 150 40 2,790.00 756.40
Large 18.60 200 50.5 2,790.00 756.40
Vanilla Latte 111.60 150 55 16,740.00 6,138.00
Small 37.20 100 43.5 5,580.00 2,046.00
Medium 37.20 150 53 5,580.00 2,046.00
Large 37.20 200 68.5 5,580.00 2,046.00
Capucinno Latte 55.80 150 38.66666667 8,370.00 2,157.60
Small 18.60 100 26.5 2,790.00 719.20
Medium 18.60 150 39 2,790.00 719.20
26
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Large 18.60 200 50.5 2,790.00 719.20
Rice-based 993.60 150.00 49.63 29,808.00 9,704.16
Macha Latte 248.40 150 45.83333333 37,260.00 11,385.00
Small 82.80 100 35.5 12,420.00 3,795.00
Medium 82.80 150 44.5 12,420.00 3,795.00
Large 82.80 200 57.5 12,420.00 3,795.00
Caramel Mach 248.40 150 53 37,260.00 13,165.20
Small 82.80 100 43.5 12,420.00 4,388.40
Medium 82.80 150 52 12,420.00 4,388.40
Large 82.80 200 63.5 12,420.00 4,388.40
American Latte 124.20 150 45.66666667 18,630.00 5,671.80
Small 41.40 100 36.5 6,210.00 1,890.60
Medium 41.40 150 45 6,210.00 1,890.60
Large 41.40 200 55.5 6,210.00 1,890.60
Vanilla Latte 124.20 150 60 18,630.00 7,452.00
Small 41.40 100 48.5 6,210.00 2,484.00
Medium 41.40 150 58 6,210.00 2,484.00
Large 41.40 200 73.5 6,210.00 2,484.00
Capucinno Latte 248.40 150 43.66666667 37,260.00 10,846.80
Small 82.80 100 31.5 12,420.00 3,615.60
Medium 82.80 150 44 12,420.00 3,615.60
Large 82.80 200 55.5 12,420.00 3,615.60

Strawberry Cheesecake 696.00 150 60 104,400.00 9,000.00

Moist Chocolatecake 960.00 150 57 144,000.00 8,550.00
Brownies 758.40 120 35 91,008.00 4,200.00
Cassava Cake 1,200.00 120 46 144,000.00 5,520.00
Cheesy Ensaymada 907.20 80 50.4 72,576.00 4,032.00

- -
TOTAL SALES 771,984.00
TOTAL COST OF SALES 100,301.40
GROSS PROFIT 671,682.60
27
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

PROJECTED SALES
UNIT TOTAL TOTAL
YEAR 2026 PRICE COST PER UNIT
SOLD SALES COST
Coffee-based - 46.87 14,061.60 4,300.51
111.60 157.5
Macha Latte
0 42.875 17,577.00 4,784.85
37.20 105.0
Small
0 32.025 5,859.00 1,594.95
37.20 157.5
Medium
0 41.475 5,859.00 1,594.95
37.20 210.0
Large
0 55.125 5,859.00 1,594.95
111.60 157.5
Caramel Mach
0 50.4 17,577.00 5,624.64
37.20 105.0
Small
0 40.425 5,859.00 1,874.88
37.20 157.5
Medium
0 49.35 5,859.00 1,874.88
37.20 210.0
Large
0 61.425 5,859.00 1,874.88
55.80 157.5
American Latte
0 42.7 8,788.50 2,382.66
18.60 105.0
Small
0 33.075 2,929.50 794.22
18.60 157.5
Medium
0 42 2,929.50 794.22
18.60 210.0
Large
0 53.025 2,929.50 794.22
111.60 157.5
Vanilla Latte
0 57.75 17,577.00 6,444.90
37.20 105.0
Small
0 45.675 5,859.00 2,148.30
Medium 37.20 157.5 55.65 5,859.00 2,148.30
28
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
0
37.20 210.0
Large
0 71.925 5,859.00 2,148.30
55.80 157.5
Capucinno Latte
0 40.6 8,788.50 2,265.48
18.60 105.0
Small
0 27.825 2,929.50 755.16
18.60 157.5
Medium
0 40.95 2,929.50 755.16
18.60 210.0
Large
0 53.025 2,929.50 755.16
993.60 157.5
Rice-based 31,298.40 10,189.37
0 52.115
248.40 157.5
Macha Latte
0 48.125 39,123.00 11,954.25
82.80 105.0
Small
0 37.275 13,041.00 3,984.75
82.80 157.5
Medium
0 46.725 13,041.00 3,984.75
82.80 210.0
Large
0 60.375 13,041.00 3,984.75
248.40 157.5
Caramel Mach
0 55.65 39,123.00 13,823.46
82.80 105.0
Small
0 45.675 13,041.00 4,607.82
82.80 157.5
Medium
0 54.6 13,041.00 4,607.82
82.80 210.0
Large
0 66.675 13,041.00 4,607.82
124.20 157.5
American Latte
0 47.95 19,561.50 5,955.39
41.40 105.0
Small
0 38.325 6,520.50 1,985.13

29
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
41.40 157.5
Medium
0 47.25 6,520.50 1,985.13
41.40 210.0
Large
0 58.275 6,520.50 1,985.13
124.20 157.5
Vanilla Latte
0 63 19,561.50 7,824.60
41.40 105.0
Small
0 50.925 6,520.50 2,608.20
41.40 157.5
Medium
0 60.9 6,520.50 2,608.20
41.40 210.0
Large
0 77.175 6,520.50 2,608.20
248.40 157.5
Capucinno Latte
0 45.85 39,123.00 11,389.14
82.80 105.0
Small
0 33.075 13,041.00 3,796.38
82.80 157.5
Medium
0 46.2 13,041.00 3,796.38
82.80 210.0
Large
0 58.275 13,041.00 3,796.38

696.00 157.5
Strawberry Cheesecake
0 63 109,620.00 9,922.50
960.00 157.5
Moist Chocolatecake
0 59.85 151,200.00 9,426.38
758.40 126.0
Brownies
0 36.75 95,558.40 4,630.50
1,200.00 126.0
Cassava Cake
0 48.3 151,200.00 6,085.80
Cheesy Ensaymada 907.20 84.00 52.92 76,204.80 4,445.28

- -
TOTAL SALES 810,583.20

30
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
TOTAL COST OF SALES 106,959.83
GROSS PROFIT 703,623.38

31
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

PROJECTED SALES
UNIT COST PER TOTAL TOTAL
YEAR 2027 PRICE
SOLD UNIT SALES COST
Coffee-based - 49.21 14,764.68 4,515.53
111.60 165.3
Macha Latte
8 45.01875 18,455.85 5,024.09
37.20 110.2
Small
5 33.62625 6,151.95 1,674.70
37.20 165.3
Medium
8 43.54875 6,151.95 1,674.70
37.20 220.5
Large
0 57.88125 6,151.95 1,674.70
111.60 165.3
Caramel Mach
8 52.92 18,455.85 5,905.87
37.20 110.2
Small
5 42.44625 6,151.95 1,968.62
37.20 165.3
Medium
8 51.8175 6,151.95 1,968.62
37.20 220.5
Large
0 64.49625 6,151.95 1,968.62
55.80 165.3
American Latte
8 44.835 9,227.93 2,501.79
18.60 110.2
Small
5 34.72875 3,075.98 833.93
18.60 165.3
Medium
8 44.1 3,075.98 833.93
18.60 220.5
Large
0 55.67625 3,075.98 833.93
111.60 165.3
Vanilla Latte
8 60.6375 18,455.85 6,767.15
37.20 110.2
Small
5 47.95875 6,151.95 2,255.72
32
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
37.20 165.3
Medium
8 58.4325 6,151.95 2,255.72
37.20 220.5
Large
0 75.52125 6,151.95 2,255.72
55.80 165.3
Capucinno Latte
8 42.63 9,227.93 2,378.75
18.60 110.2
Small
5 29.21625 3,075.98 792.92
18.60 165.3
Medium
8 42.9975 3,075.98 792.92
18.60 220.5
Large
0 55.67625 3,075.98 792.92
993.60 165.3
Rice-based 32,863.32 10,698.84
8 54.72075
248.40 165.3
Macha Latte
8 50.53125 41,079.15 12,551.96
82.80 110.2
Small
5 39.13875 13,693.05 4,183.99
82.80 165.3
Medium
8 49.06125 13,693.05 4,183.99
82.80 220.5
Large
0 63.39375 13,693.05 4,183.99
248.40 165.3
Caramel Mach
8 58.4325 41,079.15 14,514.63
82.80 110.2
Small
5 47.95875 13,693.05 4,838.21
82.80 165.3
Medium
8 57.33 13,693.05 4,838.21
82.80 220.5
Large
0 70.00875 13,693.05 4,838.21
124.20 165.3
American Latte
8 50.3475 20,539.58 6,253.16
Small 41.40 110.2 40.24125 6,846.53 2,084.39

33
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
5
41.40 165.3
Medium
8 49.6125 6,846.53 2,084.39
41.40 220.5
Large
0 61.18875 6,846.53 2,084.39
124.20 165.3
Vanilla Latte
8 66.15 20,539.58 8,215.83
41.40 110.2
Small
5 53.47125 6,846.53 2,738.61
41.40 165.3
Medium
8 63.945 6,846.53 2,738.61
41.40 220.5
Large
0 81.03375 6,846.53 2,738.61
248.40 165.3
Capucinno Latte
8 48.1425 41,079.15 11,958.60
82.80 110.2
Small
5 34.72875 13,693.05 3,986.20
82.80 165.3
Medium
8 48.51 13,693.05 3,986.20
82.80 220.5
Large
0 61.18875 13,693.05 3,986.20

696.00 165.3
Strawberry Cheesecake
8 66.15 115,101.00 10,939.56
960.00 165.3
Moist Chocolatecake
8 62.8425 158,760.00 10,392.58
758.40 132.3
Brownies
0 38.5875 100,336.32 5,105.13
1,200.00 132.3
Cassava Cake
0 50.715 158,760.00 6,709.59
Cheesy Ensaymada 907.20 88.20 55.566 80,015.04 4,900.92

- -

34
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
TOTAL SALES 851,112.36
TOTAL COST OF SALES 114,119.62
GROSS PROFIT 736,992.74

35
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

PROJECTED SALES
UNIT COST PER TOTAL TOTAL
YEAR 2028 PRICE
SOLD UNIT SALES COST
Coffee-based - 51.67 15,502.91 4,741.31
Macha Latte 111.60 173.64 47.2696875 19,378.64 5,275.30
Small 37.20 115.76 35.3075625 6,459.55 1,758.43
Medium 37.20 173.64 45.7261875 6,459.55 1,758.43
Large 37.20 231.53 60.7753125 6,459.55 1,758.43
Caramel Mach 111.60 173.64 55.566 19,378.64 6,201.17
Small 37.20 115.76 44.5685625 6,459.55 2,067.06
Medium 37.20 173.64 54.408375 6,459.55 2,067.06
Large 37.20 231.53 67.7210625 6,459.55 2,067.06
American Latte 55.80 173.64 47.07675 9,689.32 2,626.88
Small 18.60 115.76 36.4651875 3,229.77 875.63
Medium 18.60 173.64 46.305 3,229.77 875.63
Large 18.60 231.53 58.4600625 3,229.77 875.63
Vanilla Latte 111.60 173.64 63.669375 19,378.64 7,105.50
Small 37.20 115.76 50.3566875 6,459.55 2,368.50
Medium 37.20 173.64 61.354125 6,459.55 2,368.50
Large 37.20 231.53 79.2973125 6,459.55 2,368.50
Capucinno Latte 55.80 173.64 44.7615 9,689.32 2,497.69
Small 18.60 115.76 30.6770625 3,229.77 832.56
Medium 18.60 173.64 45.147375 3,229.77 832.56
Large 18.60 231.53 58.4600625 3,229.77 832.56
Rice-based 993.60 173.64 57.4567875 34,506.49 11,233.78
Macha Latte 248.40 173.64 53.0578125 43,133.11 13,179.56
Small 82.80 115.76 41.0956875 14,377.70 4,393.19
Medium 82.80 173.64 51.5143125 14,377.70 4,393.19
Large 82.80 231.53 66.5634375 14,377.70 4,393.19
Caramel Mach 248.40 173.64 61.354125 43,133.11 15,240.36
Small 82.80 115.76 50.3566875 14,377.70 5,080.12
Medium 82.80 173.64 60.1965 14,377.70 5,080.12
36
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Large 82.80 231.53 73.5091875 14,377.70 5,080.12
American Latte 124.20 173.64 52.864875 21,566.55 6,565.82
Small 41.40 115.76 42.2533125 7,188.85 2,188.61
Medium 41.40 173.64 52.093125 7,188.85 2,188.61
Large 41.40 231.53 64.2481875 7,188.85 2,188.61
Vanilla Latte 124.20 173.64 69.4575 21,566.55 8,626.62
Small 41.40 115.76 56.1448125 7,188.85 2,875.54
Medium 41.40 173.64 67.14225 7,188.85 2,875.54
Large 41.40 231.53 85.0854375 7,188.85 2,875.54
Capucinno Latte 248.40 173.64 50.549625 43,133.11 12,556.53
Small 82.80 115.76 36.4651875 14,377.70 4,185.51
Medium 82.80 173.64 50.9355 14,377.70 4,185.51
Large 82.80 231.53 64.2481875 14,377.70 4,185.51
0
Strawberry Cheesecake 696.00 173.64 69.4575 120,856.05 12,060.86
Moist Chocolatecake 960.00 173.64 65.984625 166,698.00 11,457.82
Brownies 758.40 138.92 40.516875 105,353.14 5,628.40
Cassava Cake 1,200.00 138.92 53.25075 166,698.00 7,397.33
Cheesy Ensaymada 907.20 92.61 58.3443 84,015.79 5,403.27

- -
TOTAL SALES 893,667.98
TOTAL COST OF SALES 121,823.10
GROSS PROFIT 771,844.87

37
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

PROJECTED SALES
UNIT COST PER TOTAL TOTAL
YEAR 2029 PRICE
SOLD UNIT SALES COST
Coffee-based - 54.25 16,278.06 4,978.37
111.60 182.3
Macha Latte
3 49.63317188 20,347.57 5,539.06
37.20 121.5
Small
5 37.07294063 6,782.52 1,846.35
37.20 182.3
Medium
3 48.01249688 6,782.52 1,846.35
37.20 243.1
Large
0 63.81407813 6,782.52 1,846.35
111.60 182.3
Caramel Mach
3 58.3443 20,347.57 6,511.22
37.20 121.5
Small
5 46.79699063 6,782.52 2,170.41
37.20 182.3
Medium
3 57.12879375 6,782.52 2,170.41
37.20 243.1
Large
0 71.10711563 6,782.52 2,170.41
55.80 182.3
American Latte
3 49.4305875 10,173.79 2,758.23
18.60 121.5
Small
5 38.28844688 3,391.26 919.41
18.60 182.3
Medium
3 48.62025 3,391.26 919.41
18.60 243.1
Large
0 61.38306563 3,391.26 919.41
111.60 182.3
Vanilla Latte
3 66.85284375 20,347.57 7,460.78
37.20 121.5
Small
5 52.87452188 6,782.52 2,486.93
Medium 37.20 182.3 64.42183125 6,782.52 2,486.93
38
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
3
37.20 243.1
Large
0 83.26217813 6,782.52 2,486.93
55.80 182.3
Capucinno Latte
3 46.999575 10,173.79 2,622.58
18.60 121.5
Small
5 32.21091563 3,391.26 874.19
18.60 182.3
Medium
3 47.40474375 3,391.26 874.19
18.60 243.1
Large
0 61.38306563 3,391.26 874.19
993.60 182.3
Rice-based 36,231.81 11,795.47
3 60.32962688
248.40 182.3
Macha Latte
3 55.71070313 45,289.76 13,838.54
82.80 121.5
Small
5 43.15047188 15,096.59 4,612.85
82.80 182.3
Medium
3 54.09002813 15,096.59 4,612.85
82.80 243.1
Large
0 69.89160938 15,096.59 4,612.85
248.40 182.3
Caramel Mach
3 64.42183125 45,289.76 16,002.38
82.80 121.5
Small
5 52.87452188 15,096.59 5,334.13
82.80 182.3
Medium
3 63.206325 15,096.59 5,334.13
82.80 243.1
Large
0 77.18464688 15,096.59 5,334.13
124.20 182.3
American Latte
3 55.50811875 22,644.88 6,894.11
41.40 121.5
Small
5 44.36597813 7,548.29 2,298.04

39
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
41.40 182.3
Medium
3 54.69778125 7,548.29 2,298.04
41.40 243.1
Large
0 67.46059688 7,548.29 2,298.04
124.20 182.3
Vanilla Latte
3 72.930375 22,644.88 9,057.95
41.40 121.5
Small
5 58.95205313 7,548.29 3,019.32
41.40 182.3
Medium
3 70.4993625 7,548.29 3,019.32
41.40 243.1
Large
0 89.33970938 7,548.29 3,019.32
248.40 182.3
Capucinno Latte
3 53.07710625 45,289.76 13,184.35
82.80 121.5
Small
5 38.28844688 15,096.59 4,394.78
82.80 182.3
Medium
3 53.482275 15,096.59 4,394.78
82.80 243.1
Large
0 67.46059688 15,096.59 4,394.78
0
696.00 182.3
Strawberry Cheesecake
3 72.930375 126,898.85 13,297.10
960.00 182.3
Moist Chocolatecake
3 69.28385625 175,032.90 12,632.24
758.40 145.8
Brownies
6 42.54271875 110,620.79 6,205.31
1,200.00 145.8
Cassava Cake
6 55.9132875 175,032.90 8,155.55
Cheesy Ensaymada 907.20 97.24 61.261515 88,216.58 5,957.10

- -
TOTAL SALES 938,351.38

40
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
TOTAL COST OF SALES 130,116.51
GROSS PROFIT 808,234.86

41
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CAPE RICE COFFEE

Statement of Comprehensive Income
For the Years Ended December 31, 2025-2029
Notes 2025 2026 2027 2028 2029
Sales 771,984.00 810,583.20 851,112.36 893,667.98 938,351.38
Less: Cost of Goods
Sold 308,793.60 324,233.28 340,444.94 357,467.19 375,340.55
Total Revenue 463,190.40 486,349.92 510,667.42 536,200.79 563,010.83

Less: Operating
expenses 296,070.00 302,112.64 308,420.91 315,007.36 321,885.19
Salaries Expense 118,300.00 118,300.00 118,300.00 118,300.00 118,300.00
Contribution Expense 30,132.00 30,132.00 30,132.00 30,132.00 30,132.00
Rent Expense 72,000.00 75,600.00 79,380.00 83,349.00 87,516.45
Utilities Expense 69,588.00 71,675.64 73,825.91 76,040.69 78,321.91
Maintenance Expense 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Supplies Expense 1,050.00 1,155.00 1,270.50 1,397.55 1,537.31
Selling, General
Administrative
expenses 41,245.23 40,803.21 42,124.09 43,511.00 44,967.27
Marketing Expense 1,000.00 - - - -
Depreciation -
Equipment 10,185.71 10,185.71 10,185.71 10,185.71 10,185.71
Depreciation - Furnitures
and Fixtures 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Taxes and Licenses
Expense 27,059.52 27,617.50 28,938.37 30,325.29 31,781.55
Total expenses 337,315.23 342,915.85 350,544.99 358,518.37 366,852.46
Net Income Before
Tax 125,875.17 143,434.07 160,122.42 177,682.42 196,158.36
Less: Income Tax 25,175.03 28,686.81 32,024.48 35,536.48 39,231.67
42
 CAPE RICE COFFEE
Statement of Cashflow
ST. VINCENT COLLEGE
For the Years Ended December 31, 2025-2029
2025 2026 2027
BUSINESS SCHOOL 2028 2029
Cash Flow from · Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Operating
Net Activities
Income After Tax 100,700.13 114,747.26 128,097.94 142,145.94 156,926.69
Cash Receipts 771,984.00 810,583.20 851,112.36 893,667.98 938,351.38

Less: Operating
expenses 620,553.79 679,138.45 706,491.04 734,824.33 764,543.78
Cost of Sales 308,793.60 324,233.28 340,444.94 357,467.19 375,340.55
Salaries Expense 108,441.67 118,300.00 118,300.00 118,300.00 118,300.00
Contribution Expense 27,621.00 30,132.00 30,132.00 30,132.00 30,132.00
Rent Expense 72,000.00 75,600.00 79,380.00 83,349.00 87,516.45
Utilities Expense 69,588.00 71,675.64 73,825.91 76,040.69 78,321.91
Maintenance Expense 1,050.00 1,155.00 1,270.50 1,397.55 1,537.31
Supplies Expense 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Marketing Expense 1,000.00 - - - -
Tax and Licenses Expense 27,059.52 27,617.50 28,938.37 30,325.29 31,781.55
Income Tax Paid 25,175.03 28,686.81 32,024.48 35,536.48

Net Cash 151,430.21 131,444.75 144,621.32 158,843.65 173,807.59

Cash Flow from Investing

Activities
Purchase of Equipments -59,500.00
Purchase of Furnitures and
Fixtures -15,000.00

Cash Flow from

Financing Activities
Capital Contribution 730,000.00
43
Less: Withdrawals -207,675.03 -184,443.09 -170,356.80 -163,304.09 -161,709.74
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

44
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CAPE RICE COFFEE

STATEMENT OF CHANGES IN OWNER'S EQUITY
AS OF DECEMBER 31, 2025-2029

2025
Partner
Beg Capital Add/Less Share in Less:
Profit/Loss Withdrawals End Capital
Via 66,364 6,079.41 (22,670.32) 68,010.95
Jelian 66,364 6,079.41 (22,670.32) 68,010.95
Katelen 66,364 6,079.41 (22,670.32) 68,010.95
Hanes 66,364 6,079.41 (22,670.32) 68,010.95
Jane 66,364 6,079.41 (22,670.32) 68,010.95
Jessa 66,364 6,079.41 (22,670.32) 68,010.95
Niel 66,364 6,079.41 (22,670.32) 68,010.95
Rhaya 66,364 6,079.41 (22,670.32) 68,010.95
Jay 66,364 6,079.41 (22,670.32) 68,010.95
Zarla 66,364 6,079.41 (22,670.32) 68,010.95
Charmie 66,364 6,079.41 (22,670.32) 68,010.95
TOTAL 730,004 267,493.89 (207,675.03) 68,010.95

2026

Partner
Less:
Beg Capital Add/Less Share in End Capital
Withdrawals
Profit/Loss
Via 68,011 26,233.27 (23,561.06) 70,683.17
Jelian 68,011 26,233.27 (23,561.06) 70,683.17
Katelen 68,011 26,233.27 (23,561.06) 70,683.17
Hanes 68,011 26,233.27 (23,561.06) 70,683.17
Jane 68,011 26,233.27 (23,561.06) 70,683.17
Jessa 68,011 26,233.27 (23,561.06) 70,683.17
Niel 68,011 26,233.27 (23,561.06) 70,683.17
Rhaya 68,011 26,233.27 (23,561.06) 70,683.17
Jay 68,011 26,233.27 (23,561.06) 70,683.17
Zarla 68,011 26,233.27 (23,561.06) 70,683.17
Charmie 68,011 26,233.27 (23,561.06) 70,683.17
TOTAL 748,120 288,566.02 (259,171.61) (259,171.61)

45
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

2027
Partner
Add/Less Share in Less:
Beg Capital Profit/Loss Withdrawals End Capital
Via 70,683 11,645.27 (20,582.11) 61,746.33
Jelian 70,683 11,645.27 (20,582.11) 61,746.33
Katelen 70,683 11,645.27 (20,582.11) 61,746.33
Hanes 70,683 11,645.27 (20,582.11) 61,746.33
Jane 70,683 11,645.27 (20,582.11) 61,746.33
Jessa 70,683 11,645.27 (20,582.11) 61,746.33
Niel 70,683 11,645.27 (20,582.11) 61,746.33
Rhaya 70,683 11,645.27 (20,582.11) 61,746.33
Jay 70,683 11,645.27 (20,582.11) 61,746.33
Zarla 70,683 11,645.27 (20,582.11) 61,746.33
Charmie 70,683 11,645.27 (20,582.11) 61,746.33
TOTAL 553,329 128,097.94 (226,403.19) 679,209.58

2028

Partner
Add/Less Share in Less:
Beg Capital Profit/Loss Withdrawals End Capital
Via 61,746 30,060.11 (22,951.61) 68,854.83
Jelian 61,746 30,060.11 (22,951.61) 68,854.83
Katelen 61,746 30,060.11 (22,951.61) 68,854.83
Hanes 61,746 30,060.11 (22,951.61) 68,854.83
Jane 61,746 30,060.11 (22,951.61) 68,854.83
Jessa 61,746 30,060.11 (22,951.61) 68,854.83
Niel 61,746 30,060.11 (22,951.61) 68,854.83
Rhaya 61,746 30,060.11 (22,951.61) 68,854.83
Jay 61,746 30,060.11 (22,951.61) 68,854.83
Zarla 61,746 30,060.11 (22,951.61) 68,854.83
Charmie 61,746 30,060.11 (22,951.61) 68,854.83
TOTAL 511,070 330,661.21 (252,467.70) 757,403.09

46
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

2029
Partner
Add/Less Share in Less:
Beg Capital Profit/Loss Withdrawals End Capital
Via 68,855 14,266.06 (20,780.22) 62,340.67
Jelian 68,855 14,266.06 (20,780.22) 62,340.67
Katelen 68,855 14,266.06 (20,780.22) 62,340.67
Hanes 68,855 14,266.06 (20,780.22) 62,340.67
Jane 68,855 14,266.06 (20,780.22) 62,340.67
Jessa 68,855 14,266.06 (20,780.22) 62,340.67
Niel 68,855 14,266.06 (20,780.22) 62,340.67
Rhaya 68,855 14,266.06 (20,780.22) 62,340.67
Jay 68,855 14,266.06 (20,780.22) 62,340.67
Zarla 68,855 14,266.06 (20,780.22) 62,340.67
Charmie 68,855 14,266.06 (20,780.22) 62,340.67
TOTAL 757,403 156,926.69 (228,582.44) 685,747.33

47
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CAPE RICE COFFEE

Statement of Financial Position
For the Years Ended December 31, 2025-2028

2025 2026 2027 2028 2029

ASSETS
Current Assets:
Cash 766,048.94 813,897.10 914,985.86 1,011,740.84 1,155,061.21
Total Current
Assets 766,048.94 813,897.10 914,985.86 1,011,740.84 1,155,061.21
Non- current
Assets:

Fixed Assets 74,500 74,500 74,500 74,500 74,500

Less: Accumulated
Dep 13,185.71 26,371.43 39,557.14 52.747.86 65,928.57
Total Non-current 61,314.29 48,128.57 34,942.86 21,757.14 8,571.43
Asset
Total Assets
827,363.23 862,025.67 949,928.72 1,033,497.98 1,163,632.64
LIABILITIES
Current Liabilities:
Salaries Payable
9,858.33 9,858.33 9,858.33 9,858.33 9,858.33
Contribution
Payable 2,511.00 2,511.00 2,511.00 2,511.00 2,511.00

Tax Payable 66,873.47 72,141.50 32,024.48 35,536.48 39,231.67

Total Liabilities
79,242.81 84,510.84 44,393.82 47,905.82 51,601.01

EQUITY:

Capital 748,120.42 777,514.83 679,209.58 757,403.09 685,747.33

Total Owner’s
Equity 748,120.42 777,514.83 679,209.58 757,403.09 685,747.33
TOTAL
LIABILITIES AND
EQUITY 827,363.23 862,025.67 723,603.39 805,308.90 737,348.34

48
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

CAPE RICE COFFEE

Notes to Statement in Comprehensive Income

Note 1- Sales
Sales are the proceeds a company generates from selling products or services to customers. Table below
shows a year by year breakdown of sales from 2025 to 2029.

COFFEE - 2025 2026 2027 2028 2029

BASED (Php) (Php) (Php) (Php) (Php)
Matcha Latte 16,740.00 17,577.00 18,455.85 19,378.64 20,347.57
Caramel Matcha 16,740.00 17,577.00 18,455.85 19,378.64 20,347.57
American Latte 8,370.00 8,788.50 9,227.93 9,689.32 10,173.79
Vanilla Latte 16,740.00 17,577.00 18,455.85 19,378.64 20,347.57
Capuccino Latte 8,370.00 8,788.50 9,227.93 9,689.32 10,173.79
NON-COFFEE
BASED
Matcha Latte 37,260.00 39,123.00 41,079.15 43,133.11 45,289.76
Caramel Matcha 37,260.00 39,123.00 41,079.15 43,133.11 45,289.76
American Latte 18,630.00 19,561.50 20,539.58 21,566.55 22,644.88
Vanilla Latte 18,630.00 19,561.50 20,539.58 21,566.55 22,644.88
Capuccino Latte 37,260.00 39,123.00 41,079.15 43,133.11 45,289.76

PASTRIES
Strawberry
Cheesecake 104,400.00 109,620.00 115,101.00 120,856.05 126,898.85
Moist
Chocolatecake 144,000.00 151,200.00 158,760.00 166,698.00 175,032.90
Brownies 91,008.00 95,558.40 100,336.32 105,353.14 110,620.79
Cassava Cake 144,000.00 151,200.00 158,760.00 166,698.00 175,032.90
Cheesy
Ensaymada 72,576.00 76,204.80 80,015.04 84,015.79 88,216.58
TOTAL SALES 771,984.00 810,583.20 851,112.36 893,667.98 938,351.38

Note 2- Compensation Expense

This refers to the total cost of goods sold to consumers and the amount of money the business spent to
produce these products.

49
 Annual ST. VINCENT COLLEGE
Salaries BUSINESS SCHOOL
Expense 109,200.00
· Leganes, Iloilo 109,200.00 109,200.00
·Pototan, Iloilo 109,200.00
·Ivisan, Capiz 109,200.00

13th Month pay 9,100.00 9,100.00 9,100.00 9,100.00 9,100.00

Salaries
Expense 118,300.00 118,300.00 118,300.00 118,300.00 118,300.00
PAG-IBIG
Premiums
Expense - ER
Share 6,696.00 6,696.00 6,696.00 6,696.00 6,696.00
Philhealth
Premiums
Expense - ER
Note Share 8,370.00 8,370.00 8,370.00 8,370.00 8,370.00 3-
Rent SSS Expense
Expense 15,066.00 15,066.00 15,066.00 15,066.00 15,066.00
Rent Contribution
expense Expense 30,132.00 30,132.00 30,132.00 30,132.00 30,132.00 is the
total Compensation
amount expense 148,432.00 148,432.00 148,432.00 148,432.00 148,432.00 the
business spends on rental of space.

Monthly 6,000.00
Rent 6,000.00 6,000.00 6,000.00 6,000.00
Multiply: 12 12.00
months 12.00 12.00 12.00 12.00
Total Rent 72,000.0
Expense 72,000.00 72,000.00 72,000.00 72,000.00 0

Note 4- Utilities Expense

The cost of using utilities, such as water and electricity, at Cape’ rice coffee is expected to increase. The
business anticipates at least a 5% rise in utility costs in the coming years due to potential unexpected price
hikes.

Annual
Electricity
Bill 36,000.00 37,080.00 38,192.40 39,338.17 40,518.32
Annual 26,998.71
Internet Bill 23,988.00 24,707.64 25,448.87 26,212.34
Annual 10,804.88
Water Bill 9,600.00 9,888.00 10,184.64 10,490.18
Utilities
Expense 69,588.00 71,675.64 73,825.91 76,040.69 78,321.91

Note 5- Supplies Expense

Supplies expense refers to the cost of a collection of goods that Cape’ rice coffee used.

1,537.31
Table Napkins 1,050.00 1,155.00 1,270.50 1,397.55
Total Supplies 1,050.00 1,155.00 1,270.50 1,397.55 1,537.31
50
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Expense

Note 6- Marketing expense

Marketing expense refers to the cost of advertising and promoting a business, its products, services,
solutions. The table below shows the annual marketing costs for the business. For the first year, the marketing
expense is Php 1,000, while no further marketing expenses are necessarily required in the subsequent years.

Pre-Launch
Campaign 1,000.00
Total Marketing 1,000.00 0.00 0.00 0.00 0.00

Note 7- Dep Equipment

Equipment depreciation affects a company’s financial stability by gradually reducing the value of its
assets over time as they are used. Cape’ rice coffee, the equipment’s value was depreciated over its estimated
useful life using the straight-line method, with each piece of equipment having a useful life of 5 years.

Coffee Machine 1,000.00

Ice Tea Brewer
and Dispenser 1,000.00 0.00 0.00 0.00 0.00
Air Conditioner 1,000.00
Generator 1,000.00 0.00 0.00 0.00 0.00
Cash Register 1,000.00
Total Dep -
Equipment 1,000.00 0.00 0.00 0.00 0.00

Note 8- Dep Furnitures and Fixtures

Furnitures and fixtures depreciation is defined as the decrease in the value of furniture due to its
continuous use over time and wear and tear caused throughout its useful life.

Furnitures and
Fixtures 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Total Dep -
Equipment 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

Note 9- Tax and Licenses

Tax and licenses are the payments made for business permits, licenses and other government dues.
After deducting all costs and expenses, the business is subject to a 20% partnership tax.

BIR
Registration 500.00 - - - -
SEC and DTI
Registration 200.00 - - - -
Barangay
Registration 200.00 200.00 200.00 200.00 200.00
51
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz
Total
Registration
Costs 900.00 200.00 200.00 200.00 200.00

City Permit 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51

Fire and
Safety Permit 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51
Sanitary
Permit 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
Total Permit
Costs 3,000.00 3,100.00 3,205.00 3,315.25 3,431.01

Total
Registration
s and
Permits 3,900.00 3,300.00 3,405.00 3,515.25 3,631.01

Percentage
Tax 23,159.52 24,317.50 25,533.37 26,810.04 28,150.54

Total Tax
and
Licenses 27,059.52 27,617.50 28,938.37 30,325.29 31,781.55

Note 10- Corporate Income Tax

Partnership net taxable income does not exceed 5M and 100M total assets threshold, therefore, lower rate of
20% can be applied.

Net Income
Before Tax 125,875.17 143,434.07 160,122.42
Applied Tax Partnership net taxable income does not exceed 5M and 100M total assets
Classification threshhold, therefor lower rate of 20% can be applied
Applicable Tax
Rate 20.00% 20.00% 20.00%
Total Corporate
Income Tax 25,175.03 28,686.81 32,024.48

52
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

FINANCIAL RATIO ANALYSIS

CURRENT RATIO

The current ratio is a liquidity ratio that evaluates a company’s capacity to meet its short term financial
obligations. Over the past five years, the company’s current ratio has been, 15.96, 13.31, 11.73, 10.77, and
10.24 respectively. These figures suggests that the company has more than enough assets to cover its short-
term obligations.

Formula (A/B) 2025 2026 2027 2028 2029

Current Assets 1,011,740. 1,155,061.
766,048.94 813,897.10 914,985.86 84 21
Current Liabilities 79,242.81 84,510.84 89,658.88 95,034.64 100,645.81
Current Ratio 9.67 9.63 10.21 10.65 11.48
ASSET TURNOVER
The asset turnover ratio assesses how well a business uses its assets to generate sales. The com[any’
asset turnover ratios over the past five years are 0.70, 0.78, 0.89, 0.98, and 1.05. Cape’ Rice Coffee asset
turnover ratios suggest that it is somehow effectively leveraging its assets to drive sales, contributing to its
operational efficiency and potentially its profitability.

2025 2026 2027 2028 2029

Net Revenue 671,682.60 703,623.38 736,992.74 771,844.87 808,234.86
Average Total Assets 1,098,565.3
827,363.23 844,694.45 905,977.19 991,713.35 1
Total Assets Turnover
Ratio 0.81 0.83 0.81 0.78 0.74
RETURN ON INVESTMENT
Return on Investment (ROI) is a measure used to evaluate the profitability of an investment. From the
year 2025 to the year 2029, the ROI has been 0.14, 0.16, 0.18, 0.19, and 0.19.

Net Income 267,493.89 288,566.02 309,158.20 330,661.21 353,105.92

Initial Investment 730,000.00 730,000.00 730,000.00 730,000.00 730,000.00
Return on Investment 0.37 0.40 0.42 0.45 0.48

DEBT TO EQUITY RATIO

The table below shows that Cape’ Rice Coffee has a low level of debt compared to its total equity. This
indicates that the business is primarily financed through equity rather than debt, suggesting a very
conservative capital structure with minimal financial leverage and low financial risk.
Total Liabilities 79,242.81 84,510.84 89,658.88 95,034.64 100,645.81
Total Equity 748,120.42 777,514.83 679,209.58 757,403.09 685,747.33
53
Debt-Equity
Ratio 0.10592 0.10869 0.13200 0.12547 0.14677
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

DEBT RATIO
Total Liabilities 79,242.81 84,510.84 89,658.88 95,034.64 100,645.81
Total Assets 813,897.1 1,011,740.8
766,048.94 0 914,985.86 4 1,155,061.21
Debt Ratio 0.10344 0.10383 0.09799 0.09393 0.08713

NET PROFIT RATIO

As per the data shown, Cape’ Rice Coffee net profit from the year 2025 to 2029 are 0.2174, 0.2359,
0.2508, 0.2651, and 0.2787 respectively, it indicates the profitability over these five years with its ups and
downs.

Net Income 267,493.89 288,566.02 309,158.20 330,661.21 353,105.92

Net Sales 671,682.60 703,623.38 736,992.74 771,844.87 808,234.86
Net Profit Ratio 0.3982 0.4101 0.4195 0.4284 0.4369

PAYBACK PERIOD
The payback period is the time required to recover the cost of an investment. It is calculated by dividing
the initial investment by the annual cash inflow. In this case, Cape’ Rice Coffee payback period is 2.606 yrs.

Discounted Payback Period

Expected Cash
Present Value Discounted Running
Year Flow from
Operations Factor (10%) Amount Balance
0 -730,000.00 1.0000 (730,000.00) (730,000.00)
1 151,430.21 0.9091 137,663.83 (592,336.17)
2 131,444.75 0.8264 108,632.03 (483,704.14)
3 144,621.32 0.7513 108,656.14 (375,048.00)
4 158,843.65 0.6830 108,492.35 (266,555.65)
5 173,807.59 0.6209 107,920.84 (158,634.81)

54
 ST. VINCENT COLLEGE
BUSINESS SCHOOL
· Leganes, Iloilo ·Pototan, Iloilo ·Ivisan, Capiz

55