STATEMENT OF FINANCIAL POSITION

Pantry Perfection
(Sole Proprietorship)

December 31 2026 2027 2028 2029 2030

ASSETS
Current Assets
Cash (Note 3) 3,909,428.31 5,143,421.49 6,525,383.51 7,367,762.90 7,747,463.93
Inventories (Note 4) 148,254.00 569,803.70 78,089.95 167,623.43 92,453.55
Prepaid Rent (Note 5) 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
₱ 4,097,682.31 ₱ 5,753,225.19 ₱ 6,643,473.46 ₱ 7,575,386.33 ₱ 7,879,917.48
Non-Current Asset
Grocery Equipment, net (Note 6.1) 115,913.84 86,935.38 57,956.92 28,978.46 -
Delivery Equipment, net (Note 6.2) 93,568.00 70,176.00 46,784.00 23,392.00 -
Furnitures and Fixtures, net (Note 6.3) 23,392.00 46,784.00 70,176.00 93,568.00 -
₱ 232,873.84 ₱ 203,895.38 ₱ 174,916.92 ₱ 145,938.46 -

₱ 4,330,556.15 ₱ 5,957,120.57 ₱ 6,818,390.38 ₱ 7,721,324.79 ₱ 7,879,917.48

LIABILITIES AND OWNER'S EQUITY
Current Liability
SSS Contribution Payable (Note 7) ₱ 38,439.13 ₱ 40,745.48 ₱ 43,190.21 ₱ 45,781.62 ₱ 48,528.52
PhilHealth Contribution ₱ 5,120.44 ₱ 5,120.44 ₱ 5,427.63 ₱ 5,753.28 ₱ 6,098.56
Pag-ibig Contribution ₱ 8,049.10 ₱ 8,532.05 ₱ 9,043.97 ₱ 9,586.61 ₱ 10,161.80
VAT Payable (Note 8) ₱ 111,095.44 ₱ 120,132.54 ₱ 154,467.61 ₱ 188,943.02 ₱ 219,141.79
Income Tax Payable (Note 9) ₱ 27,773.86 ₱ 30,033.13 ₱ 38,616.90 ₱ 47,235.76 ₱ 54,785.45
₱ 162,704.11 ₱ 174,530.50 ₱ 212,129.42 ₱ 250,064.53 ₱ 283,930.67
Owner's Equity
Capital, beginning ₱ 2,500,000.00 ₱ 4,167,852.04 ₱ 5,782,590.06 ₱ 6,606,260.96 ₱ 7,471,260.26
Drawings ₱ 1,620,634.14 ₱ 1,579,649.75 ₱ 1,994,392.73 ₱ 1,503,126.85 ₱ 1,710,689.48
Profit for the year ₱ 3,288,486.18 ₱ 3,194,387.78 ₱ 2,818,063.63 ₱ 2,368,126.14 ₱ 1,835,416.03
₱ 4,167,852.04 ₱ 5,782,590.06 ₱ 6,606,260.96 ₱ 7,471,260.26 ₱ 7,595,986.81

₱ 4,330,556.15 ₱ 5,957,120.57 ₱ 6,818,390.38 ₱ 7,721,324.79 ₱ 7,879,917.48

 STATEMENTS OF INCOME
Pantry Perfection
(Sole Proprietorship)

Year Ended December 31 2026 2027 2028 2029 2030

SALES (Note 10) 15,723,645.03 16,509,827.28 17,335,318.65 18,202,084.58 19,112,188.81
COST OF SALES (Note 11) 10,765,329.93 11,841,862.92 13,026,049.21 14,328,654.14 15,761,519.55
GROSS PROFIT 4,958,315.10 4,667,964.36 4,309,269.43 3,873,430.44 3,350,669.26

OPERATING EXPENSES
Compensation and employee's benefit (Note 12.1) ₱ 863,152.20 ₱ 906,324.46 ₱ 951,953.95 ₱ 999,883.74 ₱ 1,050,230.02
Other pre-operating costs (Note 12.2) ₱ 200,545.00
Rent (Note 12.3) ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00
Professional Fees (Note 12.3) ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00
Advertising Expenses (Note 12.3) ₱ 52,500.00 ₱ 20,000.00 ₱ 21,200.00 ₱ 22,472.00 ₱ 23,820.32
Utilities Expense (Note 12.3) ₱ 24,000.00 ₱ 25,200.00 ₱ 26,460.00 ₱ 27,783.00 ₱ 29,172.15
Store Supplies (Note 12.3) ₱ 1,000.00 ₱ 1,050.00 ₱ 1,102.50 ₱ 1,157.63 ₱ 1,215.51
Depreciation (Note 12.3) ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71
Taxes and Licenses(Note 13) ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00
₱ 1,403,194.91 ₱ 1,214,572.17 ₱ 1,262,714.16 ₱ 1,313,294.07 ₱ 1,366,435.71
PROFIT BEFORE INCOME TAX ₱ 3,555,120.19 ₱ 3,453,392.19 ₱ 3,046,555.27 ₱ 2,560,136.37 ₱ 1,984,233.55

INCOME TAX EXPENSE (Note 9) ₱ 266,634.01 ₱ 259,004.41 ₱ 228,491.65 ₱ 192,010.23 ₱ 148,817.52

PROFIT FOR THE YEAR ₱ 3,288,486.18 ₱ 3,194,387.78 ₱ 2,818,063.63 ₱ 2,368,126.14 ₱ 1,835,416.03

See Notes to Financial Statements.

STATEMENTS OF CASH FLOW

Pantry Perfection
(Sole Proprietorship)

Year Ended December 31 2026 2027 2028 2029 2030

CASH FLOWS FROM OPERATING ACTIVITIES
Profit for the year ₱ 3,288,486.18 ₱ 3,194,387.78 ₱ 2,818,063.63 ₱ 2,368,126.14 ₱ 1,835,416.03
Adjustments:
Depreciation ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71 ₱ 95,322.71
Changes in operating resources and liabilities
Changes in Inventoy ₱ 148,254.00 ₱ 569,803.70 ₱ 78,089.95 ₱ 167,623.43 ₱ 92,453.55
Changes in prepaid assets ₱ 40,000.00
Changes in SSS Contribution Payables ₱ 38,439.13 ₱ 2,306.35 ₱ 2,444.73 ₱ 2,591.41 ₱ 2,746.90
Changes in Philhealth Cont. Payables ₱ 5,120.44 ₱ 307.19 ₱ 325.65 ₱ 345.28
Changes in Pag-Ibig Cont. Payables ₱ 8,049.10 ₱ 482.95 ₱ 994.87 ₱ 542.64 ₱ 575.19
Changes in VAT payables ₱ 111,095.44 ₱ 9,037.10 ₱ 34,335.07 ₱ 34,475.41 ₱ 30,198.77
Changes in income Tax payables ₱ 27,773.86 ₱ 2,260.00 ₱ 8,583.77 ₱ 8,618.86 ₱ 7,549.69
Net Cash Provided by Operating Activities ₱ 3,386,032.86 ₱ 2,733,993.19 ₱ 2,881,962.02 ₱ 2,342,379.39 ₱ 1,879,701.02

CASH FLOW FROM INVESTING ACTIVITY

Additions to Property and equipment ₱ 476,604.55

CASH FLOW FROM FINANCING ACTIVITY

Initial Capital Investment ₱ 2,500,000.00
Drawings ₱ 1,500,000.00 ₱ 1,500,000.00
Net Cash Provided by Financing Activities ₱ 1,000,000.00 -₱ 1,500,000.00 -₱ 1,500,000.00 -₱ 1,500,000.00 -₱ 1,500,000.00

NET INCREASE IN CASH ₱ 3,909,428.31 ₱ 1,233,993.19 ₱ 1,381,962.02 ₱ 842,379.39 ₱ 379,701.02

OPENING CASH ₱ 3,909,428.31 ₱ 5,143,421.49 ₱ 6,525,383.51 ₱ 7,367,762.90
CLOSING CASH ₱ 3,909,428.31 ₱ 5,143,421.49 ₱ 6,525,383.51 ₱ 7,367,762.90 ₱ 7,747,463.93
 STATEMENT OF OWNER'S EQUITY
Pantry Perfection
(A Sole Proprietorship)

Year Ended December 31 2026 2027 2028 2029 2030

Capital, beginning ₱ 2,500,000.00 ₱ 4,167,852.04 ₱ 5,782,590.06 ₱ 6,606,260.96 ₱ 7,471,260.26
Drawings ₱ 1,620,634.14 ₱ 1,579,649.75 ₱ 1,994,392.73 ₱ 1,503,126.85 ₱ 1,710,689.48
Profit for the year ₱ 3,288,486.18 ₱ 3,194,387.78 ₱ 2,818,063.63 ₱ 2,368,126.14 ₱ 1,835,416.03
₱ 4,167,852.04 ₱ 5,782,590.06 ₱ 6,606,260.96 ₱ 7,471,260.26 ₱ 7,595,986.81

Note 3. Cash
2026 2027 2028 2029 2030
Petty Cash ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00
Cash on Hand ₱ 200,000.00 ₱ 200,000.00 ₱ 200,000.00 ₱ 200,000.00 ₱ 200,000.00
Cash in Bank ₱ 3,509,428.31 ₱ 4,743,421.49 ₱ 6,125,383.51 ₱ 6,967,762.90 ₱ 7,347,463.93
Cash in Bank (Reserve Fund) ₱ 150,000.00 ₱ 150,000.00 ₱ 150,000.00 ₱ 150,000.00 ₱ 150,000.00
Total ₱ 3,909,428.31 ₱ 5,143,421.49 ₱ 6,525,383.51 ₱ 7,367,762.90 ₱ 7,747,463.93

Note 4. Inventory
2026 2027 2028 2029 2030
Beginning Inventory ₱ 765,027.00 ₱ 148,254.00 ₱ 569,803.70 ₱ 78,089.95 ₱ 167,623.43
Purchases ₱ 6,982,002.00 ₱ 7,580,202.20 ₱ 7,872,144.00 ₱ 8,209,777.00 ₱ 8,657,098.00
Cost of Sales ₱ 7,598,775.00 ₱ 7,158,652.50 ₱ 8,363,857.75 ₱ 8,120,243.52 ₱ 8,732,267.88
Ending Inventory ₱ 148,254.00 ₱ 569,803.70 ₱ 78,089.95 ₱ 167,623.43 ₱ 92,453.55

Note 5. Rent Deposit

2026 2027 2028 2029 2030
Monthly Rent ₱ 20,000.00 ₱ 20,000.00 ₱ 20,000.00 ₱ 20,000.00 ₱ 20,000.00
2 2 2 2 2
Rent Deposit ₱ 40,000.00 ₱ 40,000.00 ₱ 40,000.00 ₱ 40,000.00 ₱ 40,000.00

Note 6.1 Store

Annual Depreciation
Description Unit Acquisition Cost Estimated 2026 2027 2028 2029 2030
Air Conditioner 1 17,425.30 17,425.30 5 3,485.06 6,970.12 10,455.18 13,940.24 17,425.30
Chiller 1 68,200.00 68,200.00 5 13,640.00 27,280.00 40,920.00 54,560.00 68,200.00
POS Touchscreen Monitor 1 23,589.00 23,589.00 5 4,717.80 9,435.60 14,153.40 18,871.20 23,589.00
POS Keyboard 1 587.00 587.00 5 117.40 234.80 352.20 469.60 587.00
POS Mouse Mini 1 290.00 290.00 5 58.00 116.00 - - -
Cash Drawer 1 4,556.00 4,556.00 5 911.20 1,822.40 2,733.60 3,644.80 4,556.00
Thermal Scanner 1 6,987.00 6,987.00 5 1,397.40 2,794.80 4,192.20 - -
Receipt Printer 1 3,545.00 3,545.00 5 709.00 1,418.00 2,127.00 2,836.00 3,545.00
POS Mini CPU 1 2,670.00 2,670.00 5 534.00 1,068.00 1,602.00 2,136.00 2,670.00
CCTV Camera 4 950.00 3,800.00 5 760.00 1,520.00 2,280.00 3,040.00 3,800.00
CCTV Monitor 1 4,700.00 4,700.00 5 940.00 1,880.00 2,820.00 3,760.00 4,700.00
CCTV Power Supply 1 3,450.00 3,450.00 5 690.00 1,380.00 2,070.00 2,760.00 3,450.00
Total 139,799.30 27,959.86 55,919.72 83,879.58 111,839.44 139,799.30
Grocery Equipment, net 111,839.44 83,879.58 55,919.72 27,959.86 -

Note 6.2 Delivery Euipment

Description Unit Acquisition Cost Estimated 2026 2027 2028 2029 2030
Delivery truck 1 220,000.00 220,000.00 5 22,000.00 44,000.00 66,000.00 88,000.00 110,000.00
Plastic crates 20 348.00 6,960.00 5 1,392.00 2,784.00 4,176.00 5,568.00 6,960.00
Total 226,960.00 23,392.00 46,784.00 70,176.00 93,568.00 116,960.00
Delivery PPE, net 93,568.00 70,176.00 46,784.00 23,392.00 -
Note 6.3 Furnitures and Fixtures

Description Unit Acquisition Cost Estimated 2026 2027 2028 2029 2030
Monoblock Chairs 3 1,299.75 3,899.25 5 779.85 1,559.70 2,339.55 3,119.40 3,899.25
Double sided Display Rack 10 4,897.00 48,970.00 5 9,794.00 19,588.00 29,382.00 39,176.00 48,970.00
One sided Display rack 10 2,448.50 24,485.00 5 4,897.00 9,794.00 14,691.00 19,588.00 24,485.00
Counter Table 1 8,500.00 8,500.00 5 1,700.00 3,400.00 5,100.00 6,800.00 8,500.00
Tarima 10 2,400.00 24,000.00 5 4,800.00 9,600.00 14,400.00 19,200.00 24,000.00
Total 109,854.25 21,970.85 43,941.70 65,912.55 87,883.40 109,854.25
Furnitures and Fixtures, net 87,883.40 65,912.55 43,941.70 21,970.85 -

Note 7. SSS Payable, Philhealth Payable, and Pag-ibig Payable

Employee Share 2026 2027 2028 2029 2030

Philhealth Employee Contribution ₱ 393.88 ₱ 393.88 ₱ 417.51 ₱ 442.56 ₱ 469.12
SSS Employee Contribution ₱ 1,537.57 ₱ 1,629.82 ₱ 1,727.61 ₱ 1,831.27 ₱ 1,941.15
Pag-ibig Employee's Contribution ₱ 553.90 ₱ 587.13 ₱ 622.36 ₱ 659.70 ₱ 699.29
Monthly ₱ 2,485.35 ₱ 2,610.84 ₱ 2,767.49 ₱ 2,933.53 ₱ 3,109.55
Annual ₱ 29,824.20 ₱ 31,330.06 ₱ 33,209.83 ₱ 35,202.41 ₱ 37,314.63

Employer Share
Philhealth Employer's Contribution ₱ 393.88 ₱ 393.88 ₱ 417.51 ₱ 442.56 ₱ 469.12
SSS Employer's Contribution ₱ 3,075.13 ₱ 3,259.64 ₱ 3,455.22 ₱ 3,662.53 ₱ 3,882.28
Pag-ibig Employer's Contribution ₱ 624.60 ₱ 662.08 ₱ 701.80 ₱ 743.91 ₱ 788.54
Monthly ₱ 4,093.61 ₱ 4,315.59 ₱ 4,574.53 ₱ 4,849.00 ₱ 5,139.94
Annual ₱ 49,123.32 ₱ 51,787.13 ₱ 54,894.32 ₱ 58,187.97 ₱ 61,679.33
Total ₱ 78,947.52 ₱ 83,117.18 ₱ 88,104.15 ₱ 93,390.38 ₱ 98,993.96

Total Contribution
Philhealth Employer's Contribution ₱ 5,120.44 ₱ 5,120.44 ₱ 5,427.63 ₱ 5,753.28 ₱ 6,098.56
SSS Employer's Contribution ₱ 38,439.13 ₱ 40,745.48 ₱ 43,190.21 ₱ 45,781.62 ₱ 48,528.52
Pag-ibig Employer's Contribution ₱ 8,049.10 ₱ 8,532.05 ₱ 9,043.97 ₱ 9,586.61 ₱ 10,161.80
Note 9. Income Tax Payable
2026 2027 2028 2029 2030
IBIT ₱ 3,555,120.19 ₱ 3,453,392.19 ₱ 3,046,555.27 ₱ 2,560,136.37 ₱ 1,984,233.55
x 30% 30% 30% 30% 30%
Income Tax Expense ₱ 1,066,536.06 ₱ 1,036,017.66 ₱ 913,966.58 ₱ 768,040.91 ₱ 595,270.06
Income Tax Payable ₱ 266,634.01 ₱ 259,004.41 ₱ 228,491.65 ₱ 192,010.23 ₱ 148,817.52

NOTE 10. SALES

5 % of the
Annual annual Selling price
Demand demand will per kilograms
Quantity per quantity 2027 2029 2030
be catered 2026 2028
Flour
San Miguel Mills 1 kl 985,000 49,250.0 48.00 2,364,000.00 2,482,200.00 2,606,310.00 2,736,625.50 2,873,456.78
BOGASARI 1 kl 37,500 1,875.0 30.00 56,250.00 59,062.50 62,015.63 65,116.41 68,372.23
WELLINGTON 1 kl 26,250 1,312.5 65.00 85,312.50 89,578.13 94,057.03 98,759.88 103,697.88
MAGNOLIA 1 kl 1,700 85.0 45.75 3,888.75 4,083.19 4,287.35 4,501.71 4,726.80
MAYA 1 kl 600 30.0 45.00 1,350.00 1,417.50 1,488.38 1,562.79 1,640.93
BOB'S RED MILL 1 kl 635 31.8 385.50 12,239.63 12,851.61 13,494.19 14,168.90 14,877.34
ELLIE 1 kl 787 39.4 42.00 1,652.70 1,735.34 1,822.10 1,913.21 2,008.87
GENERAL MILLING 1 kl 889,900 44,495.0 75.40 3,354,923.00 3,522,669.15 3,698,802.61 3,883,742.74 4,077,929.87
PILMICO 1 kl 794,850 39,742.5 70.00 2,781,975.00 2,921,073.75 3,067,127.44 3,220,483.81 3,381,508.00
KING ARTHUR 1 kl 34,870 1,743.5 195.00 339,982.50 356,981.63 374,830.71 393,572.24 413,250.85
GOLD MEDAL 1 kl 34,588 1,729.4 192.00 332,044.80 348,647.04 366,079.39 384,383.36 403,602.53
ARROW HEAD 1 kl 321 16.1 265.00 4,253.25 4,465.91 4,689.21 4,923.67 5,169.85
RED VALUE 1 kl 877 43.9 66.98 2,937.07 3,083.93 3,238.12 3,400.03 3,570.03
RFM CORPORATION 1 kl 30,655 1,532.8 76.00 116,489.00 122,313.45 128,429.12 134,850.58 141,593.11

Margarine
STAR 100 grams 5,520 276.00 46.00 12,696.00 13,330.80 13,997.34 14,697.21 15,432.07
BUTTERCUP 225 grams 8,430 421.50 55.50 23,393.25 24,562.91 25,791.06 27,080.61 28,434.64
BAKELS 1 kilo 14,560 728.00 212.49 154,692.72 162,427.36 170,548.72 179,076.16 188,029.97
HICUPS GOLDILITE 1 kilo 450 22.50 162.15 3,648.38 3,830.79 4,022.33 4,223.45 4,434.62
EXORA 1 kilo 28,340 1,417.00 126.78 179,647.26 188,629.62 198,061.10 207,964.16 218,362.37
NUTTELEX 1 kilo - 572.00 - - - - -
MIYAMI 1 kilo 16,450 822.50 140.00 115,150.00 120,907.50 126,952.88 133,300.52 139,965.54
SPRING 1 kilo 2,556 127.80 150.00 19,170.00 20,128.50 21,134.93 22,191.67 23,301.25
FREETO 1 kilo 28,450 1,422.50 78.00 110,955.00 116,502.75 122,327.89 128,444.28 134,866.50
APPROVED 1 kilo 19,760 988.00 151.90 150,077.20 157,581.06 165,460.11 173,733.12 182,419.77
GREATVALUE 1 kilo - 320.00 - - - - -
MINOLA 1 kilo 234 11.70 208.00 2,433.60 2,555.28 2,683.04 2,817.20 2,958.06
SUNNY SUY 1 kilo 10,567 528.35 105.00 55,476.75 58,250.59 61,163.12 64,221.27 67,432.34
Butter
Queensland 225 grams 56 2.80 122.00 341.60 358.68 376.61 395.44 415.22
Buttercup 225 grams 578 28.89 53.00 1,531.17 1,607.73 1,688.11 1,772.52 1,861.15
B.O.S. 1 kilo 1,680 84.00 200.00 16,800.00 17,640.00 18,522.00 19,448.10 20,420.51
Magnolia 225 grams 671 33.55 75.00 2,516.25 2,642.06 2,774.17 2,912.87 3,058.52
Lurpak 225 grams - - 278.00 - - - - -
Freeto 225 grams 850 42.50 99.10 4,211.75 4,422.34 4,643.45 4,875.63 5,119.41
Flechard 225 grams - 198.00 - - - - -
Emborg 225 grams 1,540 77.00 196.00 15,092.00 15,846.60 16,638.93 17,470.88 18,344.42
Anchor 100 grams 790 39.50 78.00 3,081.00 3,235.05 3,396.80 3,566.64 3,744.97
Butterpan 225 grams 1,624 81.20 35.00 2,842.00 2,984.10 3,133.31 3,289.97 3,454.47
Golden Crown 225 grams - - 50.00 - - - - -

Lard
Taal 1 kilo 15,885 794.25 155.23 123,291.43 129,456.00 135,928.80 142,725.24 149,861.50
Puratos 1 kilo 4,568 228.40 216.00 49,334.40 51,801.12 54,391.18 57,110.73 59,966.27
Armour 1 kilo - - 781.00 - - - - -
Hatfield 1 kilo - - 622.26 - - - - -
Spring 1 kilo 8,654 432.70 90.00 38,943.00 40,890.15 42,934.66 45,081.39 47,335.46
Approved 1 kilo 10,445 522.25 100.17 52,313.78 54,929.47 57,675.95 60,559.74 63,587.73
Exora 1 kilo 11,655 582.75 126.78 73,881.05 77,575.10 81,453.85 85,526.54 89,802.87
Bambi 1 kilo 7,766 388.30 179.00 69,505.70 72,980.99 76,630.03 80,461.54 84,484.61
Miyami 1 kilo 4,554 227.70 387.00 88,119.90 92,525.90 97,152.19 102,009.80 107,110.29
Sunny Suy 1 kilo 9,870 493.50 105.00 51,817.50 54,408.38 57,128.79 59,985.23 62,984.50

Yeast
Saf-Instant 500 grams 590 29.50 165.00 4,867.50 5,110.88 5,366.42 5,634.74 5,916.48
Eagle 500 grams 680 34.00 145.00 4,930.00 5,176.50 5,435.33 5,707.09 5,992.45
Baker's Dream 500 grams - 138.92 - - - - -
Red Star 500 grams 345 17.25 130.00 2,242.50 2,354.63 2,472.36 2,595.97 2,725.77
RAM 500 grams 789 39.45 134.00 5,286.30 5,550.62 5,828.15 6,119.55 6,425.53
Bruggeman 500 grams - 190.00 - - - - -
Bakels 500 grams 1,678 83.90 130.00 10,907.00 11,452.35 12,024.97 12,626.22 13,257.53
Angel 500 grams 5,678 283.90 109.00 30,945.10 32,492.36 34,116.97 35,822.82 37,613.96
Lalvin 500 grams - 169.00 - - - - -
Baker's Choice 500 grams 8,092 404.60 190.00 76,874.00 80,717.70 84,753.59 88,991.26 93,440.83
Mauripan 500 grams 7,654 382.70 205.20 78,530.04 82,456.54 86,579.37 90,908.34 95,453.75

Oil
Dona Elena 1 kilo 619 30.95 236.00 7,304.20 7,669.41 8,052.88 8,455.52 8,878.30
Freeto 1 kilo 12,094 604.70 110.00 66,517.00 69,842.85 73,334.99 77,001.74 80,851.83
Baguio Coconut Oil 1 kilo 1,980 99.00 378.00 37,422.00 39,293.10 41,257.76 43,320.64 45,486.67
Minola 1 kilo 575 28.75 204.50 5,879.38 6,173.34 6,482.01 6,806.11 7,146.42
Exora 1 kilo 690 34.50 151.71 5,234.00 5,495.69 5,770.48 6,059.00 6,361.95
Marca Leon 1 kilo - 352.00 - - - - -
UFC- Golden Fiesta 1 kilo 980 49.00 358.25 17,554.25 18,431.96 19,353.56 20,321.24 21,337.30
Maria Clara 1 kilo 234 11.70 144.02 1,685.03 1,769.29 1,857.75 1,950.64 2,048.17
Spring 1 kilo 16,070 803.50 97.87 78,638.55 82,570.47 86,699.00 91,033.95 95,585.64

Food Coloring
Chefmaster 619 30.95 82.00 2,537.90 2,664.80 2,798.03 2,937.94 3,084.83
Ferna 2,476 123.80 45.00 5,571.00 5,849.55 6,142.03 6,449.13 6,771.59
Hakiki - 98.00 - - - - -
Neco 3,095 154.75 65.00 10,058.75 10,561.69 11,089.77 11,644.26 12,226.47
Peotraco 556 27.80 67.00 1,862.60 1,955.73 2,053.52 2,156.19 2,264.00
MC Cormick 1,788 89.40 58.00 5,185.20 5,444.46 5,716.68 6,002.52 6,302.64
Americolor - 100.00 - - - - -

Food Flavorings
Bakersfield 500 grams 3,714 185.70 210.00 38,997.00 40,946.85 42,994.19 45,143.90 47,401.10
Ferna 500 grams 1,238 61.90 229.00 14,175.10 14,883.86 15,628.05 16,409.45 17,229.92
Neco 500 grams 4,952 247.60 175.80 43,528.08 45,704.48 47,989.71 50,389.19 52,908.65
Achievers 500 grams - 585.80 - - - - -
Bakels 500 grams 1,050 52.50 505.00 26,512.50 27,838.13 29,230.03 30,691.53 32,226.11
Orion 500 grams - 126.00 - - - - -
MC Cormick 475 ml 2,345 117.25 792.85 92,961.66 97,609.75 102,490.23 107,614.74 112,995.48
White Rose 350 ml 545 27.25 65.00 1,771.25 1,859.81 1,952.80 2,050.44 2,152.97
Green Leaves 3.7 kilo 2,565 128.25 160.00 20,520.00 21,546.00 22,623.30 23,754.47 24,942.19
Koepoe 30 ml - 138.00 - - - - -
ACC 1 kilo 4,300 215.00 155.00 33,325.00 34,991.25 36,740.81 38,577.85 40,506.75
Chef's Choice 30 ml - 29.00 - - - - -
Cheese
Eden 160 grams 1,428 71.40 70.00 4,998.00 5,247.90 5,510.30 5,785.81 6,075.10
Queso 160 grams 755 37.75 49.00 1,849.75 1,942.24 2,039.35 2,141.32 2,248.38
Arla 1 kilo 413 20.63 1,350.00 27,843.75 29,235.94 30,697.73 32,232.62 33,844.25
Danes 180 grams 2,320 116.02 51.00 5,917.15 6,213.00 6,523.66 6,849.84 7,192.33
Bigtime 165 grams 2,560 128.00 39.80 5,094.40 5,349.12 5,616.58 5,897.40 6,192.28
Chiz boy 350 grams 300 15.00 169.00 2,535.00 2,661.75 2,794.84 2,934.58 3,081.31
La Paulina 160 grams - - - - - -
Santini 160 grams - - - - - -
Swiss Valley 1.36 kilo 1,655 82.75 793.00 65,620.75 68,901.79 72,346.88 75,964.22 79,762.43
Magnolia 165 grams 1,980 99.00 57.25 5,667.75 5,951.14 6,248.69 6,561.13 6,889.19
Che-vital 160 grams - - - - - -
OK Filled Cheese 160 grams - - - - - -
Philadelphia 250 grams 540 27.00 152.00 4,104.00 4,309.20 4,524.66 4,750.89 4,988.44

Freshmilk
Anchor 1 litre 1,790 89.50 120.00 10,740.00 11,277.00 11,840.85 12,432.89 13,054.54
Arla 1 litre 2,450 122.50 129.55 15,869.88 16,663.37 17,496.54 18,371.36 19,289.93
Emborg 1 litre 2,540 127.00 99.00 12,573.00 13,201.65 13,861.73 14,554.82 15,282.56
Conaprole 1 litre - 87.15 - - - - -
Jollycow 1 litre 620 31.00 82.00 2,542.00 2,669.10 2,802.56 2,942.68 3,089.82
Cowhead 1 litre 570 28.50 39.25 1,118.63 1,174.56 1,233.28 1,294.95 1,359.70
Nestle 1 litre 290 14.50 104.17 1,510.47 1,585.99 1,665.29 1,748.55 1,835.98
Selecta 1 litre 630 31.50 83.00 2,614.50 2,745.23 2,882.49 3,026.61 3,177.94
Magnolia 1 litre 1,530 76.50 122.00 9,333.00 9,799.65 10,289.63 10,804.11 11,344.32
Jersey 1 litre 2,650 132.50 70.00 9,275.00 9,738.75 10,225.69 10,736.97 11,273.82
Milklab Dairy 1 litre - 400.00 - - - - -
Laciate 1 litre - 92.40 - - - - -

Powdered Milk
AMPEC 1 kilo 15,475 773.75 115.00 88,981.25 93,430.31 98,101.83 103,006.92 108,157.27
MILK BOY 1 kilo 21,225 1,061.25 130.00 137,962.50 144,860.63 152,103.66 159,708.84 167,694.28
INJOY 1 kilo 5,645 282.25 223.35 63,040.54 66,192.56 69,502.19 72,977.30 76,626.17
FARMBEST 1 kilo - 175.00 - - - - -
INDO MILK 1 kilo - 181.00 - - - - -
ANCHOR 1 kilo - 289.00 - - - - -
MIRAKA 1 kilo - 350.00 - - - - -
NZMP 1 kilo - 175.00 - - - - -
MELKKO 1 kilo - 586.00 - - - - -

Condensed Milk
ALASKA 370 grams 12,600 630.00 55.75 35,122.50 36,878.63 38,722.56 40,658.68 42,691.62
COWBELL 370 grams 11,900 595.00 69.00 41,055.00 43,107.75 45,263.14 47,526.29 49,902.61
CARNATION 370 grams 7,890 394.50 64.95 25,622.78 26,903.91 28,249.11 29,661.56 31,144.64
DELY’S 370 grams 14,250 712.50 31.00 22,087.50 23,191.88 24,351.47 25,569.04 26,847.49
BRAVO 370 grams 2,880 144.00 47.25 6,804.00 7,144.20 7,501.41 7,876.48 8,270.30
JERSEY 370 grams 17,670 883.50 46.00 40,641.00 42,673.05 44,806.70 47,047.04 49,399.39
DOREEN 370 grams 8,555 427.75 47.25 20,211.19 21,221.75 22,282.83 23,396.98 24,566.82
ANGEL 370 grams 6,540 327.00 54.09 17,687.43 18,571.80 19,500.39 20,475.41 21,499.18
LIBERTY 370 grams 5,670 283.50 58.75 16,655.63 17,488.41 18,362.83 19,280.97 20,245.02
F&N 370 grams 809 40.45 69.00 2,791.05 2,930.60 3,077.13 3,230.99 3,392.54

Evaporated Milk
ALASKA 370 ml 9,623 481.15 66.80 32,140.82 33,747.86 35,435.25 37,207.02 39,067.37
COWBELL 370 ml 18,985 949.25 37.40 35,501.95 37,277.05 39,140.90 41,097.94 43,152.84
CARNATION 370 ml 5,655 282.75 43.50 12,299.63 12,914.61 13,560.34 14,238.35 14,950.27
BRAVO 370 ml - 65.00 - - - - -
JERSEY 370 ml 18,220 911.00 40.00 36,440.00 38,262.00 40,175.10 42,183.86 44,293.05
DOREEN 370 ml 5,162 258.10 34.00 8,775.40 9,214.17 9,674.88 10,158.62 10,666.55
ANGEL 370 ml 12,055 602.75 44.90 27,063.48 28,416.65 29,837.48 31,329.36 32,895.82
ALPINE 370 ml - 63.00 - - - - -

WHIPPED CREAM

ACC 1 kilo 2,955 147.75 270.00 39,892.50 41,887.13 43,981.48 46,180.56 48,489.58
BAKERSFIELD 1 kilo 1,654 82.70 319.00 26,381.30 27,700.37 29,085.38 30,539.65 32,066.64
ANCHOR 1 kilo 710 35.50 450.00 15,975.00 16,773.75 17,612.44 18,493.06 19,417.71
NESTLE 1 kilo 1,890 94.50 467.00 44,131.50 46,338.08 48,654.98 51,087.73 53,642.11
ARLA 1 kilo 540 27.00 445.00 12,015.00 12,615.75 13,246.54 13,908.86 14,604.31
BUNGE 1 kilo 879 43.95 210.00 9,229.50 9,690.98 10,175.52 10,684.30 11,218.51
ALASKA 1 kilo 890 44.50 816.00 36,312.00 38,127.60 40,033.98 42,035.68 44,137.46
EVER WHIP 1 kilo 3,451 172.55 240.00 41,412.00 43,482.60 45,656.73 47,939.57 50,336.54
EMBORG 1 kilo 619 30.95 399.00 12,349.05 12,966.50 13,614.83 14,295.57 15,010.35
Others
Brown Sugar 1 kilo 188,700 9,435.00 84.85 800,559.75 840,587.74 882,617.12 926,747.98 973,085.38
White Sugar 1 kilo 200,650 10,032.50 94.00 943,055.00 990,207.75 1,039,718.14 1,091,704.04 1,146,289.25
Salt 1 kilo 7,428 371.40 28.00 10,399.20 10,919.16 11,465.12 12,038.37 12,640.29
Cream of Tartar 50 grams 612 30.60 1,340.00 41,004.00 43,054.20 45,206.91 47,467.26 49,840.62
Box Board 1 pc 17,344 867.20 33.75 29,268.00 30,731.40 32,267.97 33,881.37 35,575.44
cake Board 1pc 115,554 5,777.70 15.00 86,665.50 90,998.78 95,548.71 100,326.15 105,342.46
Cling Wrap 1 box 23,450 1,172.50 385.00 451,412.50 473,983.13 497,682.28 522,566.40 548,694.72
Food Tray 1 set 9,996 499.80 26.76 13,374.65 14,043.38 14,745.55 15,482.83 16,256.97
Aluminum Foil 1 box 1,238 61.90 1,263.90 78,235.41 82,147.18 86,254.54 90,567.27 95,095.63
Plastic Utensils 1 pack 1,122 56.10 39.16 2,196.88 2,306.72 2,422.06 2,543.16 2,670.32
Drinking Straw 1 pack 875 43.75 45.00 1,968.75 2,067.19 2,170.55 2,279.07 2,393.03
Soft Twine 1 roll 590 29.50 55.00 1,622.50 1,703.63 1,788.81 1,878.25 1,972.16
Paper Bag #2 1 bundle 1,000 50.00 88.95 4,447.50 4,669.88 4,903.37 5,148.54 5,405.96
Paper Bag #5 1 bundle 1,000 50.00 90.25 4,512.50 4,738.13 4,975.03 5,223.78 5,484.97
Paper Bag #10 1 bundle 1,000 50.00 92.50 4,625.00 4,856.25 5,099.06 5,354.02 5,621.72
Paper Bag #12 1 bundle 1,000 50.00 103.50 5,175.00 5,433.75 5,705.44 5,990.71 6,290.24
Paper Bag #16 1 bundle 1,000 50.00 108.23 5,411.50 5,682.08 5,966.18 6,264.49 6,577.71
Eco Bag Small 1 bundle 1,000 50.00 132.75 6,637.50 6,969.38 7,317.84 7,683.74 8,067.92
Eco Bag Medium 1 bundle 1,000 50.00 145.00 7,250.00 7,612.50 7,993.13 8,392.78 8,812.42
Eco Bag Large 1 bundle 1,000 50.00 166.00 8,300.00 8,715.00 9,150.75 9,608.29 10,088.70
Eco Bag X-Large 1 bundle 1,000 50.00 174.00 8,700.00 9,135.00 9,591.75 10,071.34 10,574.90
Pipping Bag 1 set 580 29.00 135.00 3,915.00 4,110.75 4,316.29 4,532.10 4,758.71
Pipping Tips set 1 set 100 5.00 2,695.00 13,475.00 14,148.75 14,856.19 15,599.00 16,378.95
Hand Mixer 1 set 6 0.30 1,675.00 502.50 527.63 554.01 581.71 610.79
Cake Turner 1 set 23 1.15 664.00 763.60 801.78 841.87 883.96 928.16
Portable Oven 1 set 5 0.25 11,135.00 2,783.75 2,922.94 3,069.08 3,222.54 3,383.67
Spatula 1 pc 165 8.25 39.00 321.75 337.84 354.73 372.47 391.09
Wire whisk 1 pc 165 8.25 94.00 775.50 814.28 854.99 897.74 942.63
Candle Stick 1 dozen 1,205 60.25 17.00 1,024.25 1,075.46 1,129.24 1,185.70 1,244.98
candle Numbers 1 pc 1,155 57.75 24.00 1,386.00 1,455.30 1,528.07 1,604.47 1,684.69
Balloons 2" 100 pcs 100 5.00 85.00 425.00 446.25 468.56 491.99 516.59
Balloons 5" 100 pcs 100 5.00 76.00 380.00 399.00 418.95 439.90 461.89
Balloons 10" 100 pcs 100 5.00 125.00 625.00 656.25 689.06 723.52 759.69
Balloons 12" 100 pcs 100 5.00 165.00 825.00 866.25 909.56 955.04 1,002.79
Balloons 16" 100 pcs 100 5.00 189.00 945.00 992.25 1,041.86 1,093.96 1,148.65
Balloons 26' 100 pcs 100 5.00 267.00 1,335.00 1,401.75 1,471.84 1,545.43 1,622.70
Cake toppers 1 pc 540 27.00 35.00 945.00 992.25 1,041.86 1,093.96 1,148.65
Birthday banner 1 set 250 12.50 95.00 1,187.50 1,246.88 1,309.22 1,374.68 1,443.41
Disposable cups 1 set 300 15.00 45.00 675.00 708.75 744.19 781.40 820.47
Disposable plate 1 set 350 17.50 37.00 647.50 679.88 713.87 749.56 787.04

GROSS SALES 15,723,645.03 16,509,827.28 17,335,318.65 18,202,084.58 19,112,188.81

Note 11. COST OF GOODS SOLD

5 % of the
Annual annual Product Cost
Demand demand will per quantity
Quantity per quantity be catered 2026 2027 2028 2029 2030
Flour
San Miguel Mills 1 kl 985,000 49,250.0 35.00 1,723,750.00 1,896,125.00 2,085,737.50 2,294,311.25 2,523,742.38
BOGASARI 1 kl 37,500 1,875.0 20.00 37,500.00 41,250.00 45,375.00 49,912.50 54,903.75
WELLINGTON 1 kl 26,250 1,312.5 50.00 65,625.00 72,187.50 79,406.25 87,346.88 96,081.56
MAGNOLIA 1 kl 1,700 85.0 30.50 2,592.50 2,851.75 3,136.93 3,450.62 3,795.68
MAYA 1 kl 600 30.0 29.89 896.70 986.37 1,085.01 1,193.51 1,312.86
BOB'S RED MILL 1 kl 635 31.8 345.60 10,972.80 12,070.08 13,277.09 14,604.80 16,065.28
ELLIE 1 kl 787 39.4 25.20 991.62 1,090.78 1,199.86 1,319.85 1,451.83
GENERAL MILLING 1 kl 889,900 44,495.0 45.24 2,012,953.80 2,214,249.18 2,435,674.10 2,679,241.51 2,947,165.66
PILMICO 1 kl 794,850 39,742.5 42.00 1,669,185.00 1,836,103.50 2,019,713.85 2,221,685.24 2,443,853.76
KING ARTHUR 1 kl 34,870 1,743.5 117.00 203,989.50 224,388.45 246,827.30 271,510.02 298,661.03
GOLD MEDAL 1 kl 34,588 1,729.4 115.00 198,881.00 218,769.10 240,646.01 264,710.61 291,181.67
ARROW HEAD 1 kl 321 16.1 69.00 1,107.45 1,218.20 1,340.01 1,474.02 1,621.42
RED VALUE 1 kl 877 43.9 40.19 1,762.33 1,938.56 2,132.42 2,345.66 2,580.23
RFM CORPORATION 1 kl 30,655 1,532.8 45.60 69,893.40 76,882.74 84,571.01 93,028.12 102,330.93

Margarine
STAR 100 grams 5,520 276.00 25.60 7,065.60 7,772.16 8,549.38 9,404.31 10,344.74
BUTTERCUP 225 grams 8,430 421.50 33.00 13,909.50 15,300.45 16,830.50 18,513.54 20,364.90
BAKELS 1 kilo 14,560 728.00 127.29 92,667.12 101,933.83 112,127.22 123,339.94 135,673.93
HICUPS GOLDILITE 1 kilo 450 22.50 97.29 2,189.03 2,407.93 2,648.72 2,913.59 3,204.95
EXORA 1 kilo 28,340 1,417.00 76.00 107,692.00 118,461.20 130,307.32 143,338.05 157,671.86
NUTTELEX 1 kilo - 343.20 - - - - -
MIYAMI 1 kilo 16,450 822.50 84.00 69,090.00 75,999.00 83,598.90 91,958.79 101,154.67
SPRING 1 kilo 2,556 127.80 90.00 11,502.00 12,652.20 13,917.42 15,309.16 16,840.08
FREETO 1 kilo 28,450 1,422.50 46.80 66,573.00 73,230.30 80,553.33 88,608.66 97,469.53
APPROVED 1 kilo 19,760 988.00 91.14 90,046.32 99,050.95 108,956.05 119,851.65 131,836.82
GREATVALUE 1 kilo - 192.00 - - - - -
MINOLA 1 kilo 234 11.70 124.80 1,460.16 1,606.18 1,766.79 1,943.47 2,137.82
SUNNY SUY 1 kilo 10,567 528.35 63.00 33,286.05 36,614.66 40,276.12 44,303.73 48,734.11
Butter - - - -
Queensland 225 grams 56 2.80 85.40 239.12 263.03 289.34 318.27 350.10
Buttercup 225 grams 578 28.89 31.80 918.70 1,010.57 1,111.63 1,222.79 1,345.07
B.O.S. 1 kilo 1,680 84.00 120.00 10,080.00 11,088.00 12,196.80 13,416.48 14,758.13
Magnolia 225 grams 671 33.55 45.00 1,509.75 1,660.73 1,826.80 2,009.48 2,210.42
Lurpak 225 grams - - 166.80
Freeto 225 grams 850 42.50 59.46 2,527.05 2,779.76 3,057.73 3,363.50 3,699.85
Flechard 225 grams - 118.80
Emborg 225 grams 1,540 77.00 117.60 9,055.20 9,960.72 10,956.79 12,052.47 13,257.72
Anchor 100 grams 790 39.50 46.80 1,848.60 2,033.46 2,236.81 2,460.49 2,706.54
Butterpan 225 grams 1,624 81.20 21.00 1,705.20 1,875.72 2,063.29 2,269.62 2,496.58
Golden Crown 225 grams - - 30.00

Lard
Taal 1 kilo 15,885 794.25 93.14 73,976.45 81,374.09 89,511.50 98,462.65 108,308.91
Puratos 1 kilo 4,568 228.40 129.60 29,600.64 32,560.70 35,816.77 39,398.45 43,338.30
Armour 1 kilo - - 468.60 - - - - -
Hatfield 1 kilo - - 373.36 - - - - -
Spring 1 kilo 8,654 432.70 54.00 23,365.80 25,702.38 28,272.62 31,099.88 34,209.87
Approved 1 kilo 10,445 522.25 60.1 31,387.23 34,525.95 37,978.54 41,776.40 45,954.04
Exora 1 kilo 11,655 582.75 76.07 44,329.79 48,762.77 53,639.05 59,002.95 64,903.25
Bambi 1 kilo 7,766 388.30 107.40 41,703.42 45,873.76 50,461.14 55,507.25 61,057.98
Miyami 1 kilo 4,554 227.70 270.90 61,683.93 67,852.32 74,637.56 82,101.31 90,311.44
Sunny Suy 1 kilo 9,870 493.50 73.50 36,272.25 39,899.48 43,889.42 48,278.36 53,106.20

Yeast
Saf-Instant 500 grams 590 29.50 115.50 3,407.25 3,747.98 4,122.77 4,535.05 4,988.55
Eagle 500 grams 680 34.00 101.50 3,451.00 3,796.10 4,175.71 4,593.28 5,052.61
Baker's Dream 500 grams - 97.24 - - - - -
Red Star 500 grams 345 17.25 91.00 1,569.75 1,726.73 1,899.40 2,089.34 2,298.27
RAM 500 grams 789 39.45 93.80 3,700.41 4,070.45 4,477.50 4,925.25 5,417.77
Bruggeman 500 grams - 133.00 - - - - -
Bakels 500 grams 1,678 83.90 91.00 7,634.90 8,398.39 9,238.23 10,162.05 11,178.26
Angel 500 grams 5,678 283.90 76.30 21,661.57 23,827.73 26,210.50 28,831.55 31,714.70
Lalvin 500 grams - 118.30 - - - - -
Baker's Choice 500 grams 8,092 404.60 133.00 53,811.80 59,192.98 65,112.28 71,623.51 78,785.86
Mauripan 500 grams 7,654 382.70 143.64 54,971.03 60,468.13 66,514.94 73,166.44 80,483.08

Bread Improver
Puratos 1 kilo 4,256 212.80 343.20 73,032.96 80,336.26 88,369.88 97,206.87 106,927.56
Bakerdream 1 kilo 654 32.70 96.00 3,139.20 3,453.12 3,798.43 4,178.28 4,596.10
Baker's Choice 1 kilo 10,987 549.35 97.60 53,616.56 58,978.22 64,876.04 71,363.64 78,500.01
TP 100 1 kilo 546 27.30 136.00 3,712.80 4,084.08 4,492.49 4,941.74 5,435.91
Kimco 1 kilo - 96.00 - - - - -
Mik's Bread Improver 1 kilo - 344.00 - - - - -
Bake Best - SMC 1 kilo 8,034 401.70 168.00 67,485.60 74,234.16 81,657.58 89,823.33 98,805.67
Bakels 1 kilo 6,790 339.50 140.00 47,530.00 52,283.00 57,511.30 63,262.43 69,588.67
Hicaps 1 kilo 567 28.35 152.00 4,309.20 4,740.12 5,214.13 5,735.55 6,309.10
Unicomm Exact 1 kilo - 176.00 - - - - -
Angel 1 kilo 8,990 449.50 144.00 64,728.00 71,200.80 78,320.88 86,152.97 94,768.26
Diamond 1 kilo 3,459 172.95 118.40 20,477.28 22,525.01 24,777.51 27,255.26 29,980.79
- - - -
Baking Soda / Powder - - - -
Queen 125 grams 345 17.25 28.80 496.80 546.48 601.13 661.24 727.36
Arm & Hammer 125 grams 1,700 85.00 41.60 3,536.00 3,889.60 4,278.56 4,706.42 5,177.06
Calumet 50 grams 2,567 128.35 40.00 5,134.00 5,647.40 6,212.14 6,833.35 7,516.69
RAM 125 grams 3,450 172.50 10.96 1,890.60 2,079.66 2,287.63 2,516.39 2,768.03
Golden Eagle 125 grams 2,655 132.75 39.20 5,203.80 5,724.18 6,296.60 6,926.26 7,618.88
Baker's Choice 125 grams 4,560 228.00 28.40 6,475.20 7,122.72 7,834.99 8,618.49 9,480.34
El Supremo 125 grams - 79.80 - - - - -
Baking Co 125 grams - 56.00 - - - - -
Ferna 125 grams 5,338 266.90 28.00 7,473.20 8,220.52 9,042.57 9,946.83 10,941.51
Baker's Best 125 grams 3,110 155.50 39.68 6,170.24 6,787.26 7,465.99 8,212.59 9,033.85
- - - -
Oil - - - -
Dona Elena 1 kilo 619 30.95 188.80 5,843.36 6,427.70 7,070.47 7,777.51 8,555.26
Freeto 1 kilo 12,094 604.70 88.00 53,213.60 58,534.96 64,388.46 70,827.30 77,910.03
Baguio Coconut Oil 1 kilo 1,980 99.00 302.40 29,937.60 32,931.36 36,224.50 39,846.95 43,831.64
Minola 1 kilo 575 28.75 163.60 4,703.50 5,173.85 5,691.24 6,260.36 6,886.39
Exora 1 kilo 690 34.50 121.37 4,187.27 4,605.99 5,066.59 5,573.25 6,130.57
Marca Leon 1 kilo - 281.60 - - - - -
UFC- Golden Fiesta 1 kilo 980 49.00 286.60 14,043.40 15,447.74 16,992.51 18,691.77 20,560.94
Maria Clara 1 kilo 234 11.70 115.22 1,348.07 1,482.88 1,631.17 1,794.29 1,973.72
Spring 1 kilo 16,070 803.50 78.30 62,914.05 69,205.46 76,126.00 83,738.60 92,112.46
Food Coloring - - - -
Chefmaster 619 30.95 65.50 2,027.23 2,229.95 2,452.94 2,698.24 2,968.06
Ferna 2,476 123.80 36.00 4,456.80 4,902.48 5,392.73 5,932.00 6,525.20
Hakiki - 78.40 - - - - -
Neco 3,095 154.75 52.00 8,047.00 8,851.70 9,736.87 10,710.56 11,781.61
Peotraco 556 27.80 53.60 1,490.08 1,639.09 1,803.00 1,983.30 2,181.63
MC Cormick 1,788 89.40 46.40 4,148.16 4,562.98 5,019.27 5,521.20 6,073.32
Americolor - 80.00 - - - - -
- - - -
Food Flavorings - - - -
Bakersfield 500 grams 3,714 185.70 168.00 31,197.60 34,317.36 37,749.10 41,524.01 45,676.41
Ferna 500 grams 1,238 61.90 183.20 11,340.08 12,474.09 13,721.50 15,093.65 16,603.01
Neco 500 grams 4,952 247.60 140.64 34,822.46 38,304.71 42,135.18 46,348.70 50,983.57
Achievers 500 grams - 468.64 - - - - -
Bakels 500 grams 1,050 52.50 404.00 21,210.00 23,331.00 25,664.10 28,230.51 31,053.56
Orion 500 grams - 100.80 - - - - -
MC Cormick 475 ml 2,345 117.25 634.28 74,369.33 81,806.26 89,986.89 98,985.58 108,884.14
White Rose 350 ml 545 27.25 52.00 1,417.00 1,558.70 1,714.57 1,886.03 2,074.63
Green Leaves 3.7 kilo 2,565 128.25 128.00 16,416.00 18,057.60 19,863.36 21,849.70 24,034.67
Koepoe 30 ml - 110.00 - - - - -
ACC 1 kilo 4,300 215.00 124.00 26,660.00 29,326.00 32,258.60 35,484.46 39,032.91
Chef's Choice 30 ml - 23.20 - - - - -

Cheese - - - -
Eden 160 grams 1,428 71.40 56.00 3,998.40 4,398.24 4,838.06 5,321.87 5,854.06
Queso 160 grams 755 37.75 39.20 1,479.80 1,627.78 1,790.56 1,969.61 2,166.58
Arla 1 kilo 413 20.63 1,080.00 22,275.00 24,502.50 26,952.75 29,648.03 32,612.83
Danes 180 grams 2,320 116.02 40.80 4,733.72 5,207.09 5,727.80 6,300.58 6,930.64
Bigtime 165 grams 2,560 128.00 31.84 4,075.52 4,483.07 4,931.38 5,424.52 5,966.97
Chiz boy 350 grams 300 15.00 135.20 2,028.00 2,230.80 2,453.88 2,699.27 2,969.19
La Paulina 160 grams - - - - - -
Santini 160 grams - - - - - -
Swiss Valley 1.36 kilo 1,655 82.75 634.40 52,496.60 57,746.26 63,520.89 69,872.97 76,860.27
Magnolia 165 grams 1,980 99.00 45.80 4,534.20 4,987.62 5,486.38 6,035.02 6,638.52
Che-vital 160 grams - - - - - -
OK Filled Cheese 160 grams - - - - - -
Philadelphia 250 grams 540 27.00 121.60 3,283.20 3,611.52 3,972.67 4,369.94 4,806.93
- - - -
Freshmilk - - - -
Anchor 1 litre 1,790 89.50 96.00 8,592.00 9,451.20 10,396.32 11,435.95 12,579.55
Arla 1 litre 2,450 122.50 103.64 12,695.90 13,965.49 15,362.04 16,898.24 18,588.07
Emborg 1 litre 2,540 127.00 59.20 7,518.40 8,270.24 9,097.26 10,006.99 11,007.69
Conaprole 1 litre - 69.72 - - - - -
Jollycow 1 litre 620 31.00 65.60 2,033.60 2,236.96 2,460.66 2,706.72 2,977.39
Cowhead 1 litre 570 28.50 31.40 894.90 984.39 1,082.83 1,191.11 1,310.22
Nestle 1 litre 290 14.50 83.34 1,208.43 1,329.27 1,462.20 1,608.42 1,769.26
Selecta 1 litre 630 31.50 66.40 2,091.60 2,300.76 2,530.84 2,783.92 3,062.31
Magnolia 1 litre 1,530 76.50 97.60 7,466.40 8,213.04 9,034.34 9,937.78 10,931.56
Jersey 1 litre 2,650 132.50 56.00 7,420.00 8,162.00 8,978.20 9,876.02 10,863.62
Milklab Dairy 1 litre - 320.00 - - - - -
Laciate 1 litre - 73.92 - - - - -
- - - -
Powdered Milk - - - -
AMPEC 1 kilo 15,475 773.75 92.00 71,185.00 78,303.50 86,133.85 94,747.24 104,221.96
MILK BOY 1 kilo 21,225 1,061.25 104.00 110,370.00 121,407.00 133,547.70 146,902.47 161,592.72
INJOY 1 kilo 5,645 282.25 178.00 50,240.50 55,264.55 60,791.01 66,870.11 73,557.12
FARMBEST 1 kilo - 140.00 - - - - -
INDO MILK 1 kilo - 144.00 - - - - -
ANCHOR 1 kilo - 231.00 - - - - -
MIRAKA 1 kilo - 280.00 - - - - -
NZMP 1 kilo - 140.00 - - - - -
MELKKO 1 kilo - 468.00 - - - - -

Condensed Milk - - - -
ALASKA 370 grams 12,600 630.00 55.75 35,122.50 38,634.75 42,498.23 46,748.05 51,422.85
COWBELL 370 grams 11,900 595.00 69.00 41,055.00 45,160.50 49,676.55 54,644.21 60,108.63
CARNATION 370 grams 7,890 394.50 64.95 25,622.78 28,185.05 31,003.56 34,103.91 37,514.30
DELY’S 370 grams 14,250 712.50 31.00 22,087.50 24,296.25 26,725.88 29,398.46 32,338.31
BRAVO 370 grams 2,880 144.00 47.25 6,804.00 7,484.40 8,232.84 9,056.12 9,961.74
JERSEY 370 grams 17,670 883.50 46.00 40,641.00 44,705.10 49,175.61 54,093.17 59,502.49
DOREEN 370 grams 8,555 427.75 47.25 20,211.19 22,232.31 24,455.54 26,901.09 29,591.20
ANGEL 370 grams 6,540 327.00 54.09 17,687.43 19,456.17 21,401.79 23,541.97 25,896.17
LIBERTY 370 grams 5,670 283.50 58.75 16,655.63 18,321.19 20,153.31 22,168.64 24,385.50
F&N 370 grams 809 40.45 69.00 2,791.05 3,070.16 3,377.17 3,714.89 4,086.38
Evaporated Milk - - - - -
ALASKA 370 ml 9,623 481.15 53.44 25,712.66 28,283.92 31,112.31 34,223.55 37,645.90
COWBELL 370 ml 18,985 949.25 29.92 28,401.56 31,241.72 34,365.89 37,802.48 41,582.72
CARNATION 370 ml 5,655 282.75 34.00 9,613.50 10,574.85 11,632.34 12,795.57 14,075.13
BRAVO 370 ml - 52.00 - - - - -
JERSEY 370 ml 18,220 911.00 32.00 29,152.00 32,067.20 35,273.92 38,801.31 42,681.44
DOREEN 370 ml 5,162 258.10 27.20 7,020.32 7,722.35 8,494.59 9,344.05 10,278.45
ANGEL 370 ml 12,055 602.75 35.92 21,650.78 23,815.86 26,197.44 28,817.19 31,698.91
ALPINE 370 ml - 50.40 - - - - -
- - - -
WHIPPED CREAM - - - -
ACC 1 kilo 2,955 147.75 216.00 31,914.00 35,105.40 38,615.94 42,477.53 46,725.29
BAKERSFIELD 1 kilo 1,654 82.70 255.00 21,088.50 23,197.35 25,517.09 28,068.79 30,875.67
ANCHOR 1 kilo 710 35.50 360.00 12,780.00 14,058.00 15,463.80 17,010.18 18,711.20
NESTLE 1 kilo 1,890 94.50 373.00 35,248.50 38,773.35 42,650.69 46,915.75 51,607.33
ARLA 1 kilo 540 27.00 356.00 9,612.00 10,573.20 11,630.52 12,793.57 14,072.93
BUNGE 1 kilo 879 43.95 168.00 7,383.60 8,121.96 8,934.16 9,827.57 10,810.33
ALASKA 1 kilo 890 44.50 652.00 29,014.00 31,915.40 35,106.94 38,617.63 42,479.40
EVER WHIP 1 kilo 3,451 172.55 192.00 33,129.60 36,442.56 40,086.82 44,095.50 48,505.05
EMBORG 1 kilo 619 30.95 319.20 9,879.24 10,867.16 11,953.88 13,149.27 14,464.20
- - - - -

Others - - - - -
Brown Sugar 1 kilo 188,700 9,435.00 67.88 640,447.80 704,492.58 774,941.84 852,436.02 937,679.62
White Sugar 1 kilo 200,650 10,032.50 75.20 754,444.00 829,888.40 912,877.24 1,004,164.96 1,104,581.46
Salt 1 kilo 7,428 371.40 22.40 8,319.36 9,151.30 10,066.43 11,073.07 12,180.37
Cream of Tartar 50 grams 612 30.60 1,072.00 32,803.20 36,083.52 39,691.87 43,661.06 48,027.17
Box Board 1 pc 17,344 867.20 27.00 23,414.40 25,755.84 28,331.42 31,164.57 34,281.02
cake Board 1pc 115,554 5,777.70 12.00 69,332.40 76,265.64 83,892.20 92,281.42 101,509.57
Cling Wrap 1 box 23,450 1,172.50 308.00 361,130.00 397,243.00 436,967.30 480,664.03 528,730.43
Food Tray 1 set 9,996 499.80 21.40 10,695.72 11,765.29 12,941.82 14,236.00 15,659.60
Aluminum Foil 1 box 1,238 61.90 1,011.12 62,588.33 68,847.16 75,731.88 83,305.06 91,635.57
Plastic Utensils 1 pack 1,122 56.10 31.33 1,757.61 1,933.37 2,126.71 2,339.38 2,573.32
Drinking Straw 1 pack 875 43.75 36.00 1,575.00 1,732.50 1,905.75 2,096.33 2,305.96
Soft Twine 1 roll 590 29.50 44.00 1,298.00 1,427.80 1,570.58 1,727.64 1,900.40
Paper Bag #2 1 bundle 1,000 50.00 71.16 3,558.00 3,913.80 4,305.18 4,735.70 5,209.27
Paper Bag #5 1 bundle 1,000 50.00 72.20 3,610.00 3,971.00 4,368.10 4,804.91 5,285.40
Paper Bag #10 1 bundle 1,000 50.00 74.00 3,700.00 4,070.00 4,477.00 4,924.70 5,417.17
Paper Bag #12 1 bundle 1,000 50.00 82.80 4,140.00 4,554.00 5,009.40 5,510.34 6,061.37
Paper Bag #16 1 bundle 1,000 50.00 86.58 4,329.00 4,761.90 5,238.09 5,761.90 6,338.09
Eco Bag Small 1 bundle 1,000 50.00 106.20 5,310.00 5,841.00 6,425.10 7,067.61 7,774.37
Eco Bag Medium 1 bundle 1,000 50.00 116.00 5,800.00 6,380.00 7,018.00 7,719.80 8,491.78
Eco Bag Large 1 bundle 1,000 50.00 132.80 6,640.00 7,304.00 8,034.40 8,837.84 9,721.62
Eco Bag X-Large 1 bundle 1,000 50.00 139.20 6,960.00 7,656.00 8,421.60 9,263.76 10,190.14
Pipping Bag 1 set 580 29.00 108.00 3,132.00 3,445.20 3,789.72 4,168.69 4,585.56
Pipping Tips set 1 set 100 5.00 2,156.00 10,780.00 11,858.00 13,043.80 14,348.18 15,783.00
Hand Mixer 1 set 6 0.30 1,340.00 402.00 442.20 486.42 535.06 588.57
Cake Turner 1 set 23 1.15 531.20 610.88 671.97 739.16 813.08 894.39
Portable Oven 1 set 5 0.25 8,908.00 2,227.00 2,449.70 2,694.67 2,964.14 3,260.55
Spatula 1 pc 165 8.25 31.20 257.40 283.14 311.45 342.60 376.86
Wire whisk 1 pc 165 8.25 75.20 620.40 682.44 750.68 825.75 908.33
Candle Stick 1 dozen 1,205 60.25 13.60 819.40 901.34 991.47 1,090.62 1,199.68
candle Numbers 1 pc 1,155 57.75 19.20 1,108.80 1,219.68 1,341.65 1,475.81 1,623.39
Balloons 2" 100 pcs 100 5.00 68.00 340.00 374.00 411.40 452.54 497.79
Balloons 5" 100 pcs 100 5.00 60.80 304.00 334.40 367.84 404.62 445.09
Balloons 10" 100 pcs 100 5.00 100.00 500.00 550.00 605.00 665.50 732.05
Balloons 12" 100 pcs 100 5.00 132.00 660.00 726.00 798.60 878.46 966.31
Balloons 16" 100 pcs 100 5.00 152.20 761.00 837.10 920.81 1,012.89 1,114.18
Balloons 26' 100 pcs 100 5.00 213.60 1,068.00 1,174.80 1,292.28 1,421.51 1,563.66
Cake toppers 1 pc 540 27.00 28.00 756.00 831.60 914.76 1,006.24 1,106.86
Birthday banner 1 set 250 12.50 76.00 950.00 1,045.00 1,149.50 1,264.45 1,390.90
Disposable cups 1 set 300 15.00 36.00 540.00 594.00 653.40 718.74 790.61
Disposable plate 1 set 350 17.50 29.60 518.00 569.80 626.78 689.46 758.40

GROSS SALES 10,765,329.93 11,841,862.92 13,026,049.21 14,328,654.14 15,761,519.55

Note 12. COMPENSATION
Rate per month 2026 2027 2028 2029 2030
Salaries
Manager ₱ 19,000.00 ₱ 228,000.00 ₱ 239,400.00 ₱ 251,370.00 ₱ 263,938.50 ₱ 277,135.43
Cashier ₱ 12,168.00 ₱ 146,016.00 ₱ 153,316.80 ₱ 160,982.64 ₱ 169,031.77 ₱ 177,483.36
Store Clerk 1 ₱ 11,388.00 ₱ 136,656.00 ₱ 143,488.80 ₱ 150,663.24 ₱ 158,196.40 ₱ 166,106.22
Store Clerk 2 ₱ 11,388.00 ₱ 136,656.00 ₱ 143,488.80 ₱ 150,663.24 ₱ 158,196.40 ₱ 166,106.22
Driver ₱ 15,500.00 ₱ 186,000.00 ₱ 195,300.00 ₱ 205,065.00 ₱ 215,318.25 ₱ 226,084.16
Total Salaries ₱ 69,444.00 ₱ 833,328.00 ₱ 874,994.40 ₱ 918,744.12 ₱ 964,681.33 ₱ 1,012,915.39
13th Month Pay ₱ 69,444.00 ₱ 72,916.20 ₱ 76,562.01 ₱ 80,390.11 ₱ 84,409.62

Contribution
SSS Contribution ₱ 393.88 ₱ 393.88 ₱ 417.51 ₱ 442.56 ₱ 469.12
Philhealth Contribution ₱ 1,537.57 ₱ 1,629.82 ₱ 1,727.61 ₱ 1,831.27 ₱ 1,941.15
Pag-Ibig Contribution ₱ 553.90 ₱ 587.13 ₱ 622.36 ₱ 659.70 ₱ 699.29
Monthly ₱ 2,485.35 ₱ 2,610.84 ₱ 2,767.49 ₱ 2,933.53 ₱ 3,109.55
Annual Contribution ₱ 29,824.20 ₱ 31,330.06 ₱ 33,209.83 ₱ 35,202.41 ₱ 37,314.63
Total Compensation and Employee Benefits ₱ 863,152.20 ₱ 906,324.46 ₱ 951,953.95 ₱ 999,883.74 ₱ 1,050,230.02

Note 12.2 Pre Operating Expenses

Hiring of personnel 2026
OSH Training ₱ 1,500.00
Uniform ₱ 2,500.00
Renovation:
Store Division ₱ 50,000.00
Paint ₱ 15,000.00
Tile ₱ 25,000.00
Wirings and lights ₱ 8,000.00
Ceiling ₱ 12,000.00
Glass wall and door ₱ 35,650.00
Labor ₱ 45,000.00 ₱ 190,650.00
Signages:
Flyers ₱ 250.00
Brochures ₱ 500.00
Tarpauline ₱ 2,000.00 ₱ 2,750.00
Cleaning Materials:
Soft brooms ₱ 120.00
Stick brooms ₱ 100.00
Duster ₱ 50.00
Trash bins ₱ 1,500.00 ₱ 1,770.00
Business Opening:
Balloons ₱ 890.00
Tarpauline ₱ 385.00
Social Media Ads ₱ 100.00 ₱ 1,375.00
Total ₱ 200,545.00
Note 12.3 General and Administrative Expense
2026 2027 2028 2029 2030
Rent ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00 ₱ 144,000.00
Professional Fees ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00 ₱ 18,000.00
Advertising Expense ₱ 52,500.00 ₱ 20,000.00 ₱ 21,200.00 ₱ 22,472.00 ₱ 23,820.32
Utilities Expense ₱ 24,000.00 ₱ 25,200.00 ₱ 26,460.00 ₱ 27,783.00 ₱ 29,172.15
Store Supplies ₱ 1,000.00 ₱ 1,050.00 ₱ 1,102.50 ₱ 1,157.63 ₱ 1,215.51
Depreciation - delivery equipments ₱ 45,392.00 ₱ 45,392.00 ₱ 45,392.00 ₱ 45,392.00 ₱ 45,392.00
Depreciation - Store Equipment ₱ 27,959.86 ₱ 27,959.86 ₱ 27,959.86 ₱ 27,959.86 ₱ 27,959.86
Depreciation - Furnitures and Fixtures ₱ 21,970.85 ₱ 21,970.85 ₱ 21,970.85 ₱ 21,970.85 ₱ 21,970.85

Rent expense is 20,000 x 12 x 60% charged to administrative expense

Professional Fees is 1,500 x 12
Advertising expenses is 20,000 in the second year and increases 6% the following year
Utilities expense is 10,000 x12 x 20%
Store supplier is 1000 per month with 5% increase annually

Note 13. Permits and Licenses

2026 2027 2028 2029 2030
Permits and Licenses Fees
Community Tax ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00
Baranggay Clearance ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00
Business Permit ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00
Registration of Books ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00
TIN Registration ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
Registration to BIR ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
Printing of Invoices and Receipts₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00
DST Form 2000 ₱ 125.00 ₱ 125.00 ₱ 125.00 ₱ 125.00 ₱ 125.00
Total ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00 ₱ 4,675.00