Department of Education

Region III
Sapang Palay National High School
SENIOR HIGH SCHOOL
Fatima V, Area E, City of San Jose del
Monte, Bulacan

PAN-SHAKES

A Business Proposal presented by:

STEM 12- AEROSPACE

Albino, Alexander
Colinares, Mischelle
Dela Cruz, Alexa Jade
Gadugdog, Armingail
Guilalas, April
Jardin, Jessica
Mobreros, Ellaine
Sardañas, Marianne
Proseso, Alvin John
Torres, Carlo Raphael

Roel O. San Juan

Entrepreneurship Teacher

January 2023
I. EXECUTIVE SUMMARY

Pancakes can be made in large quantities to feed a crowd since they are
quick and easy to make. Thanks to their relatively mild taste, pancakes pair well
with a multitude of different toppings, both sweet and savory. They are easy to
incorporate into breakfast, lunch, dinner, snacks, and dessert options. "Pan-
Shakes" is an original brand, and a unique version of the usually flat pancakes.
The buyers can choose from a variety of toppings (chocolate syrup and condensed
milk with or without sprinkles, chocolate and milk powder, cinnamon syrup, and
caramel syrup) and fillings (chocolate and cheese). Pan-Shakes will be sold together
with milkshakes of different flavors (ex. plain milkshake and chocolate milkshakes)
in a reusable dual-purpose container.

With food businesses continuously emerging, it is evident that most go with

the flow of the current trends. Using aesthetics to attract customers signifies that
good presentation promotes their product by pleasing the eyes, but the quality and
taste of many consumers are sometimes left unconsidered. With the business we
are proposing, we are taking advantage of this factor by improving not only the
presentation but also the overall makeup of the product. Also, considering our
business location, many students are seeking food that is quick to prepare and can
be served in much lesser time. “Pan-Shakes” will be just the right convenient snack
they may choose. We will utilize the softness of the covering, the sweetness of the
filling, and the texture of the toppings to the chosen flavors of beverages and
toppings, using the right proportion of the ingredients so that the customers may
consume the product from time to time.

“Pan-Shakes” proposes to simulate a business wherein we would sell

pancake balls and milkshakes only in a dual-purpose container. The idea of dual-
purpose containers will have a combination of reusable bowls and cups for
consumers to carry both food and beverages in one container. With respect to our
company's online ordering and "to-go" system in place, this will enable handling
food and drinks securely without the need for separate containers. Additionally,
milkshakes and pancakes go well together and offer a variety of flavors for each will
give customers additional options to suit their tastes. With this in mind, we think
that this would make a fantastic combination, especially because our product is
promoted for all demography

Pancakes that we see being sold in the market are not as fun and thrilling to
eat as it is. With our product "Pan-Shakes ", instead of making it flat and circular,
we would be making it ball-shaped to make it bite-sized for a better eating
experience. The customers would also be able to decide what filling they want to be
stuffed inside their Pan-shakes as well as the toppings they want. The buyers can
choose between these particular fillings, namely, chocolate and cheese.
Furthermore, the available toppings to choose from are chocolate syrup and
condensed milk with or without sprinkles, cinnamon syrup, caramel syrup and
powder (chocolate, or milk). These pancake balls will be sold along with milkshakes
with varying flavors such as plain milkshakes and chocolate milkshakes.
Considering all this, the capability of the customers to be in control of what they
want to eat would make the experience of eating Pan-shakes as enjoyable and
exciting as what the name of our product suggests.

Since the fair will be held in school, the business targets junior high school
and senior high school students within the Sapang Palay National High School
(SPNHS) campus. And as Filipinos, especially the young ones, who often enjoy
sweet tastes and cold beverages, the business is expected to have a good overview
of the sales meaning that the business is expected to have a high-profit margin.
The business will be shared through social media (Specifically a Facebook page),
after the launch, personal marketing will also be used as a strategy to furthermore
help with the promotion of the business. In regards to the operations strategies and
plan, customers would have to order in a specific area and wait to ensure a hassle-
free service, they can also order online through the Facebook page. Additionally,
delivery will also be available through online purchases, with a Php.10.00 charge
as delivery fee. The in-line customers can pay through the counter and online
customers are to pay through GCash transactions. To proceed with online
transactions, the buyer or customer will be asked to send an ID (school ID) for us
to avoid dealing with bogus buyers.

The remaining weeks before the due date will be the preparation of the
design plan and how we can make our product a lot more different from others by
creating different varieties of flavors and creating attractive packaging that can
possibly help in catching the attention of people. Together with this, we will also
canvas the prices of the needed resources for the business. Lastly, we are expected
to finish the business plan and persuade the panelists to approve this business. In
January of the upcoming year, we will focus on promoting the product through
digital and physical approaches before the business launch to ensure that the
target market will be reached.

The estimated cost is Php 3000, this comes from the ingredients, container,
and equipment needed to produce our product. This money will be provided by the
group members and is expected to be returned from the revenue of the business
after the designated days. The price range of the products will be based on the
estimated cost needed plus the effort and work done by the group members. “Pan-
Shakes” will be divided into three (3) sizes namely small, medium, and large with
their respectively increasing prices each. The group is expecting a big profit margin
from the target market which comprises senior and junior high school students of
Sapang Palay National High School (SPNHS).
II. MANAGEMENT AND ORGANIZATION

A. Company name, logo, and address

The company name of this business is 'Pan-Shakes'. It is a combined name

derived from the products offered by the company, namely Pancake Balls and
Milkshakes. The stall can be found in Sapang Palay National High School,
specifically in Fatima V Area E, Sapang Palay, CSJDM, Bulacan. The logo was
originally created by the company, represented by a pancake ball character holding
a cup. One of the topping's variations is included in the design (chocolate-flavored).

B. Mission

“Pan-Shakes” aims to bring food that will satisfy its consumers through the
sweet, creamy, and savory taste of pancakes and milkshakes and to ensure good
quality food service and products.

C. Vision

We intend to innovate classic American brunch while abiding with the

Filipino taste by constructing our product with common Filipino cuisine and
preferences, which anyone will surely enjoy.

D. Key Personnel

Business Manager: Alexander Albino

A business manager is a supervisor who is in charge of an organization's or

department's personnel and activities. They strive to keep the business productive,
efficient, and organized at all times by implementing operational plans, conducting
performance evaluations, and supervising at all times.

Cook: Jessica Jardin

A Cook plans, prepares and cooks food items to ensure that customers
receive the best service and experience possible. They keep the kitchen organized
and running smoothly. They ensure proper food handling, sanitation, and food
storage procedures are followed.

Cashiers: April Guilalas

Cashiers operate a variety of important tasks in retail establishments. They

are in charge of processing and receiving payments, as well as providing customers
with receipts as they leave with their purchases.

Assistant Cook: Ellaine Mobreros

An Assistant Cook, also known as an Assistant Chef, keeps the kitchen in

order and assists Cooks in preparing and arranging food. Their responsibilities
include cleaning the kitchen area, washing dishes and utensils, and ensuring that
the Cook has everything needed to run the kitchen efficiently.

Barista: Armingail Gadugdog

Baristas are responsible for making the milkshakes, preparing food

orders,and cleaning and stocking the store. Baristas must do all of these tasks
quickly and efficiently while also making sure to form good customer relationships.

Head of Operations: Mischelle Colinares

Head of Operations responsibilities include designing policies, overseeing

customer service and delivery, supervising operations, manufacturing and
production processes, and implementing solutions to produce the desired high-
quality product.

Servers: Alvin John Proceso and Marianne Sardañas

A Server's job is to assist customers before, during, and after their meals by
helping them place, receive, and pay for their orders. They also ensure that food
and beverages are served
Delivery Man: Carlo Raphael Torres

A Delivery man, or Carrier, is responsible for transporting the product from

the main facility or shop to the customer. Their duties include accepting and
recording payment for delivered products, answering customers' questions and
responding to complaints in a professional manner on the Facebook page of the
product, and investigating any discrepancies with the delivered product.

Promoter: Alexa Dela Cruz

A promoter is responsible for demonstrating and providing information on

promoted products. Distributing product samples, brochures, flyers etc. to source
new sales opportunities.

E. Organizational Chart

Figure 1. Organizational Chart

F. Ownership capitalization, compensation, and incentives

The owners of this business are the group members who will also manage
and work to produce the product. The expected capital for this business is Php.
3,000.00 that will be funded by the group members. The contribution will be
divided among the 10 members. Each of them will contribute Php. 300.00 and will
expect a return of money from the revenue and profit that will be collected
throughout the business fair. Aside from the return of investment, each member
will also acquire extra fee for every over time they will have. A lunch and a fifteen-
minute break in the morning and afternoon will also be given to all the members to
ensure that they can recharge and rest so they can serve the customers with their
full energy. Although members will be taking turns in having their break so that
enough personnel will still be left in their designated stations.
 G. External management support

The business owners are to borrow a tent and monobloc chairs from the
local barangay intended only for two days. A letter of authorization will be written
solely to request approval. Moreover, the entrepreneurs have a backup plan to
borrow chairs from school organizations with a letter to seek permission, if the
barangay is unable to supply them. Along with providing a foldable table, each
group member will also contribute whichever equipment they have from their
households to utilize for making the product.

Image 1. Authorization Letter

III. PRODUCT/SERVICE PLAN

A. Purpose of your Product or Service

Pan-Shakes will offer Sapang Palay National High School students with a
unique, tasty, and flavorful snack that they can customize. They can select the
fillings and toppings for their pancake balls, as well as the flavor of milkshake they
want. This snack also comes with a convenient and cute packaging to appease the
customers. Above all, Pan-Shakes not only provides them with the satisfaction of
making their taste buds happy, but also wallet-friendly for it is reasonably priced.

B. Product’s/Service’s Unique Features

Pan-Shakes are distinguished by a range of unique qualities that will
satisfy the customers. These unique features mentioned below are to be
used to their advantage to properly enter the market.

● Variety of flavours
- We have a variety of flavors that the customers can choose
from.

● Handy packaging
- The packaging is a dual-purpose to-go cup that has a snack lid
on top. It is a unique packaging that is pleasing to the eyes. As
a result, we can offer a tasty snack that is handy for our
customers.

● Customization
- Pan-shakes offer its customer a choice of freedom when it
comes to toppings, fillings, and flavor of their pancake balls
and milkshake based on their taste.

● Unique shape
- We elevated the normal round pancakes into ball sized for
easier consumption.

C. Material Requirements and Sources of Supply

Different materials are needed to prepare the pancake balls. Listed below are
the different ingredients and their sources.

Required Materials Sources

 Egg Super 8 Grocery Warehouse

Chocolate Syrup Super 8 Grocery Warehouse

Caramel Syrup Super 8 Grocery Warehouse

Chocolate Powder Super 8 Grocery Warehouse

Milk Powder Super 8 Grocery Warehouse

Sugar Super 8 Grocery Warehouse

Flour Super 8 Grocery Warehouse

Baking Powder Super 8 Grocery Warehouse

Butter Super 8 Grocery Warehouse

Milk (liquid) Super 8 Grocery Warehouse

Ice Homemade

Cheese Super 8 Grocery Warehouse

Condense Super 8 Grocery Warehouse

Table 1. (Materials Requirement and Sources of Supply)

D. Processing Equipment that will be Used to Manufacture the Product or

Render the Service

After the materials, equipment is also needed to manufacture the

product using the materials. All equipment needed are also listed below.

• Stove is a portable apparatus that burns fuel to provide heat for

cooking or heating.
 • Blender is an electric mixing machine used in food preparation for
liquefying, chopping, or pureeing.

● Mixer is an electric, handheld mixer convenient for quick tasks and

combining smaller batches of ingredients.

• Mixing bowls are used for storage, working doughs, mixing dry
ingredients, organising, and more

• Takoyaki grill pan is similar to a frying pan but differs in its

distinctive function of moulding to shape the dough piece in a spherical
shape.

• Cooler is an insulated container for keeping food and drink cool.

• Plastic jars are containers which are designed and intended to hold
a beverage such as powdered milk, powdered chocolate, etc.

• Disposable cups with a snack lid is a type of disposable tableware

that will be used for food packaging. Snack lids are used for a double
purpose of drinking and eating at one cup.

E. Production or Services Process and Controls

Different materials are prepared for creating the product "Pan-Shake".

Raw materials such as flour, baking powder, egg, sugar, milk, and ice. As
well as the equipment mentioned above.

The following steps are the process of how "Pan-shakes" is made:

1. Make the batter for the pancake balls.

● Mix the ingredients needed such as flour, sugar, eggs, baking powder,
milk, melted butter, salt, and water, mix it with a mixer to achieve a
smooth batter.
2. Cook the batter of the pancake ball using the takoyaki pan. Put the fillings
inside while cooking.
3. Wait until it is cooked.
4. Next is to make a milkshake.
● Put the ice cubes in a blender together with the milk, sugar, and
cheeset for the plain milkshake.
● For chocolate flavored, put the ice cubes, powdered chocolate,
condensed milk, and cheese in the blender.
5. Blend it until the cube of ice is finely crushed.
6. Put it in the container.
7. When the milkshake is done, put the lid on the container and then place the
pancake balls above. Lastly, put the desired toppings.
Pan-shakes contain various flavours that customers can choose from. It is also
budget and eco-friendly because the container used can be recycled.

F. Distribution Logistics
Our company will use direct and indirect distribution. As per direct
distribution, our team will provide a tent for ordering your pancake balls and
milkshakes where customers can order the products, we will also provide a waiting
area. For our indirect distribution, delivery will be available to deliver our products
to your designated place, with a delivery fee of Php 10.00. We ensure to provide
satisfying services to our valuable customers.

G. Regulatory and Other Compliance Issues

Barangay Clearance
Pan-Shakes will obtain first a barangay clearance from the barangay where
it is located, Fatima V to certify that our business complies with the requirement of
the barangay and this can also be used as a requirement for other business
certificates.

Image 2. Barangay Business Clearance

Registration to the Department of Department of Trade and Industry (DTI)

Because this company is a sole proprietorship type, it needs to be registered to

the DTI. Registering our business name in DTU will guarantee us the legal right to
use it for five years and must be renewed to continue its legal validity. Under
Republic Act (RA) 3883, it is illegal to use a business name without registering first
with DTI.

Image 3. DTI Certificate of Business Name Registration

Registration to the Bureau of Internal Revenue (BIR) for the Tax
Identification Number (TIN)

A Tax Identification Number or TIN is a unique and permanent number issued by

the Bureau of Internal Revenue (BIR) to an individual or organization to ensure
that they pay correct taxes on time. This will help our business to be more credible.

Image 4. BIR Application for Registration

Mayor's Permit

The Business Permit is a key compliance document that entitles and enables our
business to legally operate and do business in San Jose Del Monte, Bulacan where
it is registered. Since the city has its own ordinances aside from the barangay, it
helps ensure that our business complies with all the ordinances of our city.

Image 4. Mayor's Permit

 IV. MARKET PLAN

A. Market Analysis

Historical Total Supply: In previous 5 Years snacks sold by the Total

Data (5 Years) Demand competitors per year Supply

A B C D E

Year 1 17,000 972 900 422 1,035 2,463 5,792

Year 2 17,345 1,246 1,101 744 2,438 3,672 9,291

Year 3 18,975 1,910 1,967 1,500 2,762 4,431 12,570

Year 4 19,283 2,842 2,716 1,934 3,018 5,761 16,271

Year 5 25,985 4,304 3,973 2,605 4,865 6,301 22,048

Table 2. Market Analysis
As shown from the table above, snacks have an increasing demand
but the five (5) competitors cannot reach the target demand per year. This
shows that there is a big unmet demand and it is an opportunity for our
business to introduce pancake balls and milkshake as a snack into the
market to sustain that demand.

B. Marketing Strategies

Two (2) different marketing will be utilized to attain the desired

goals and objectives of acquiring high sales and enticing the possible
customers of ‘Pan-Shakes”

1. Social Media Promotion

This is considered as an effective way of boosting our product
since most of us have their own social media accounts. For this
reason, the company will be able to reach a large number of potential
customers and will allow us to make easy transactions. ‘Pan-Shakes’
will be launched first through a Facebook Page wherein we will post
the menu so we can generate awareness on the product we are
selling.

2. Room-to-room promotion
To ensure that the company would reach the majority of
Sapang Palay National High School students, who are the target
customers. The company has decided to engage in personal
selling/room-to-room promotion, to advertise the products more
effectively. Someone assigned to the promotion will take the lead in
this. By engaging with them and emphasizing the unique qualities of
 the product, he or she will persuade customers. Additionally, this will
help in increasing sales and customer acquisition for our company.

C. Sales Strategies

Image 5. Facebook Page

Image 5. Facebook Page

CONTENTS OF THE PAGE

Image 6. Cover Photo of Facebook Page with Contact Number and Address
/

Images 7 & 8. Actual Product, Sizes and Prices

Image 9. Instructions for Online Transactions
Image 10. The Menu
Students of the school have different times for health breaks, and the location may
also be inconvenient for some students, especially in junior high school.
Considering this, Pan-Shakes is initiating a sales strategy that ensures that
customers will enjoy ordering their favorite food combinations, with a hassle-free
approach. To accomplish this, the entrepreneur will launch a Facebook Page for
their product, wherein customers can visit to browse the product's variations, and
message to order. The page will be managed by the delivery man and promoter to
ensure smooth settlements. Customers may also pay through GCash payment to
encourage electronic and cashless transactions. A surprise inside the stickers on
our packaging is also awaiting for the lucky customers. This may contain the
following freebies or discount such as; additional toppings of their choice,
additional pancake ball (one or two), 50% off on their first purchase and capped at
110 php.

With these sales strategies, the company establishes a good method for the
customers to feel convenient and excited ordering their desired product without
having to go to the store's location.

D. Product or Service Characteristics

Pan-Shakes has its own distinctive features that will entice customers to buy and
increase the product's marketability. These include the following:

● Variety of fillings/toppings/flavors of milkshake

Pan-Shakes offers a wide assortment of milkshake flavors namely; plain
milkshake, chocolate, as well as a different set of fillings (cheese and chocolate)
and toppings (caramel syrup, cinnamon syrup, chocolate syrup, condensed milk,
chocolate powder and milk powder) for pancakes.

● Uniqueness of the packaging

The packaging comes in different sizes such as small, medium, and large. It
is a dual-purpose container with the top for the pancake balls, and the bottom for
the milkshake. It is also uniquely shaped which can appease the customers.

● Customization

Pan-shakes offer its customers a choice of freedom when it comes to

toppings, fillings, and flavor of their pancake balls and milkshake based on their
taste.

● Unique shape
We elevated the normal round pancakes into ball sized for easier
consumption.

E. Pricing Policy
Our company came up with the price of ₱40.00, ₱46.00, and ₱55.00
 per piece depending on its size, based on the expenses of the
ingredients we used, equipment, utilities and the labor pay of our
workers and staff.

The computation of how we came up with the price of our product is shown
below:

a. Ingredients
₱105.00/15 pieces - Egg

₱135.00 - Chocolate Syrup

₱140.00 - Caramel Syrup

₱100.00 - Chocolate Powder

₱90.00 - Milk Powder

₱50.00 - Sugar

₱100.00 - Flour

₱50.00- Baking Powder

₱90 - Butter

₱162/2 pieces - Milk (liquid)

₱110.00/2 pieces - Cheese

₱64/2 pieces- Condense

TOTAL: ₱1196

b. Equipment
₱50.00 - Super Kalan

₱773.10 - Packaging

₱249.00 - Cooking Pan

₱1072.10

c. Utilities
₱60.00 - Water
 ₱100.00- Electricity

₱160.00

d. Manpower
₱450.00/10 persons

Total: ₱1196 + ₱1072.10+ ₱160.00 + ₱450.00 = 2878.1= Round of to

3000.00

PRODUCT: SHAKE AND PANCAKE BALLS

Ingredients Price Quantity Total

Fillings/Toppings:

Chocolate (syrup) ₱135.00 1 bottle ₱135.00

Caramel (syrup) ₱140.00 1 kg ₱140.00

Chocolate (powder) ₱100.00 300 g ₱100.00

Milk (powder) ₱90.00 300 g ₱90.00

Sugar ₱50.00 ½ kg ₱50.00

Pancake:

Baking powder(kilo) ₱50.00 ¼ kilo ₱50.00

Butter ₱90.00 1 piece ₱90.00

Egg ₱105.00 ½ tray ₱105.00

Flour (kilo) ₱100.00 1 kilo ₱100.00

Milk (liquid) ₱81.00 2 karton ₱162.00

Milkshake:

Cheese ₱55.00 2 boxes ₱110.00

Condensed ₱32.00 2 cans ₱64.00

Utilities:

Electricity ₱100 - ₱100

Water ₱60 - ₱60

Man power ₱45 10 ₱450

Equipments:

Super kalan ₱50 - ₱50

Packaging ₱773.10 200 pieces ₱773.10

Cooking pan ₱249 1 ₱249

Total: ₱3000.00 (rounded

off)

Table 3. Pricing Policy

3,000 ÷ 30% = 900

900 ÷ 100 𝑝𝑐𝑠. = 9.00 (𝑚𝑎𝑟𝑘 𝑢𝑝)

3,000 ÷ 100 = 30.00 (𝑝𝑟𝑖𝑐𝑒 𝑤𝑖𝑡ℎ𝑜𝑢𝑡 𝑚𝑎𝑟𝑘𝑢𝑝)

 30.00 + 9.00 = 39.00 (𝑝𝑟𝑖𝑐𝑒 𝑤𝑖𝑡ℎ 𝑚𝑎𝑟𝑘𝑢𝑝)

We decided to make the Php 39.00 price to Php 40.00 for a more even
distribution of prices.

F. Sales Projection

SIZE RES QTY YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

ELL ./M
ER O
PRI Qty. Sales in Qty. Sales in Qty. Sales in Qty. Sales in Qty. Sale
CE Peso Peso Peso Peso s in
Peso

S 40 500 6,000 240,000 6,600 264,000 7,260 290,400 7,986 319,440 8,784.6 351,3
84

M 46 200 2,400 110,400 2,640 121,440 2,904 133,584 3,194. 146,942 3,513.8 161,6
4 .4 36.8

L 55 300 3,600 198,000 3,960 217,800 4,356 239,580 4,791. 263,538 5,270.7 289,
6 6 888.
5

TOTA 130 100 12,0 548,40 13,2 603,24 14,5 663,56 15,972 729,92 17,569 802,
L 0 00 0 00 0 20 4 0.4 .2 909.
3
Table 4. Sales Projection
Sales projections show the estimated sales per year of a business. Pan-
Shakes are of three (3) sizes namely small, medium, and large. Their prices range
from Php. 40, 46, and 55. The estimated product produced per month is 1000 pcs.
12,000 pcs will be produced from year 1, 13,200 pcs from year 2, 14,520 pcs from
year 3, 15,972 pcs from year 4, and 17,569.2 pcs from year 5. The sales in peso
each year increases by 10% each year, the same as the quantity.
V. FINANCIAL PLAN

A. Start-up costs requirements

Expenses Cost/pc. Total Qty./ Month Year 1

Ingredients

Flour ₱100.00 ₱3,300 ₱39,600

(2kg = 200pcs.)

Baking powder ₱50.00 ₱3,300 ₱39,600

(¼ kg = 100pcs.)

Sugar ₱96.00 ₱1,584 ₱19,008

(1kg = 400pcs.)

Egg ₱105.00 ₱3,465 ₱41,580

(½ tray = 200 pcs.)

Milk ₱80.00 ₱1,320 ₱15,840

(2L=400 pcs)

Butter ₱120.00 ₱7,920 ₱95, 040

(1 bar = 100 pcs)

Cheese ₱55.00 ₱1,100 ₱13,200

(2 bars = 50 servings)

Condensed milk ₱32.00 ₱640 ₱7,680

(2 cans = 50 servings)

Chocolate syrup ₱134.00 ₱1,340 ₱16,080

(700 mL = 100
servings)

Caramel syrup ₱138.00 ₱1,380 ₱16,560

(700 mL = 100
servings)

Chocolate Powder ₱135.00 ₱1,350 ₱16,200

(100 servings)

Milk Powder ₱94.00 ₱940 ₱11,280

(100 servings)

Packaging ₱523.10 ₱5,231 ₱62, 772

(100pcs =100
servings)

Equipment

Takoyaki Grill Pan ₱249.00 ₱249.00 ₱249.00

S. Kalan ₱150 ₱150 ₱1,800

Utilities ₱1,000 ₱1,000 12,000

(water, electricity,
gas tank)

Labor ₱45.00 ₱9,000 ₱108,000

Total ₱3,107.1 ₱43,269 ₱500,289

Table 5. Start-up Costs and Requirements

This table shows the list of ingredients, utilities, and equipment needed
to make our product per sizes, as well as their corresponding costs, quantity
per month and per year. For us to compute the quantity per month of the
ingredients of pancake balls, we first estimated the number of pancake balls
that we need make in one month. Since we need to make a total of 1,000
servings of Pan-Shakes, 500 servings for small size, 200 servings for the
medium size and 300 servings for the large size.

As per small-sized Pan-Shakes, it consists of 4 pc. pancake balls, for

medium size there will be 5 pc. pancakes balls and for the large size, it will
contain 7 pc. pancake balls. We multiply the number of pancake balls per
size to the number of the needed servings per month.
Small: 500 𝑥 5 = 2,500 𝑝𝑎𝑛𝑐𝑎𝑘𝑒 𝑏𝑎𝑙𝑙𝑠
Medium: 200 𝑥 7 = 1,400 𝑝𝑎𝑛𝑐𝑎𝑘𝑒 𝑏𝑎𝑙𝑙𝑠
Large: 300 𝑥 9 = 2,700 𝑝𝑎𝑛𝑐𝑎𝑘𝑒 𝑏𝑎𝑙𝑙𝑠 :

2,500 + 1,400 + 2,700 = 6,600 𝑝𝑎𝑛𝑐𝑎𝑘𝑒 𝑏𝑎𝑙𝑙𝑠

Flour:
6600/200 𝑥 100.00𝑝ℎ𝑝 = 3,300 𝑝ℎ𝑝
Sugar:
6600/400 𝑥 96.00𝑝ℎ𝑝 = 1,584 𝑝ℎ𝑝
Butter:
6600/100 𝑥 120.00𝑝ℎ𝑝 = 7,920 𝑝ℎ𝑝
Egg:
6600/200 𝑥 105.00𝑝ℎ𝑝 = 3,465 𝑝ℎ𝑝
Milk:
6600/ 400𝑥 80.00𝑝ℎ𝑝 = 1,320 𝑝ℎ𝑝
Baking Powder:
6600/100 𝑥 50.00𝑝ℎ𝑝 = 3,300 𝑝ℎ𝑝

As for the milkshake, its ingredients were measured per serving since it was
packed together with the pancake balls. The estimated quantity of
milkshakes per month is 1,000. We also used the said formula above.

Cheese:
1000/50 x 55 = 1,100 php
Condense:
1000/50 x 32 = 640 php

The same process was applied to other materials or expenses. Lastly, we

multiplied the computed amount to 12 to get the quantity for year 1. All in
all, the total of cost per pc. is 3,107.1 php, the totality of the quantity per
month is ₱43,269 and the total expenses for year 1 is ₱500,289.

B. Financial Projections

PAN-SHAKES

PROJECTED INCOME STATEMENT FROM YEARS 1-5

 Year 1 Year 2 Year 3 Year 4 Year 5

Revenues 536,400 590,840 649,044 713,948.4 785,343.24

Cost of
Goods 125,208 137,728.8 151,501.68 166,651.85 183,317.04
Sold

Materials 17,208 18,928.8 20,821.68 22,903.85 25,194.24

Labor 108,000 118,800 130,680 143,748 158,122.8

Gross
411,192 453,111.2 497,542.32 547,296.5
Profit 602,026.2
5

Expenses 20,000 21,700 23,570 25,627 27,889.7

Utilities
Expenses 12,000 13,200 14,520 15,972 17,569.2

Miscellane
ous 5000 5500 6,050 6,655 7,320.5
Expense

Permit
and 3,000 3,000 3,000 3,000 3,000
Licenses
 Income
before 391,192 431,411.2 473,972.32 521,669.55 574,136.5
Interest
and Taxes

Tax 125,181.44 138,051.584 151,671.142 166,934.25 183,723.68

4 6

Net 266,011 293,359.62 322,301.18 354,735.3 390,412.82

Income 0

Table 6 Financial Projections-Income Statement

Income statement shows the estimated income of a business
per year considering all the factors such as expenses and tax. Pan-
shakes' net income for the 1st year is Php.266 011, 2nd year is
Php.293,359.62, 3rd year is Php.322,301.18, 4th year is Php.354,
735.30, 5th year is Php. 390,412.82.

PANSHAKES

PROJECTED CASH FLOW FROM YEARS 1-5

Year 1 Year 2 Year 3 Year 4 Year 5

Beginning balance 43,269 395,688.9 783,650.8 1,214.708.9 1,684,772.8

Cash Inflows
(Income)

Cash Sales 548,400 603,240 663,564 729,920.4 802,909.3

 Total Cash
Inflows 591,669 998,928.9 1,447,214.8 1,944,629.3 2,227,825.6

Cash Outflows

Materials 17,208 18,928.8 20,821.68 22,903.85 25,194.24

Equipment 772.10 849.31 934.24 1,027.66 1130.4

Labor 108,000 118,800 130,680 143,748 158,122.8

Utilities 12,000 13,200 14,520 15,972 17,569.2

Miscellaneous 5,000 5,500 6,050 6,655 7,320.5

Permit and
Licenses 3,000 3,000 3,000 3,000 3,000

Owner’s
Withdrawal 50,000 55,000 60,500 66,550 73,205

Total Cash
Outflows 195,980.1 215,278.11 232,505.9 259,856.5 285,542.14

Ending Cash 1
Balance 395,688.9 783,650.8 1,214.708.9 1,684,772.8 ,942,283.5
 Table 6.1 Financial Projections-Cash Flow
A cash flow projection estimates the money you expect to flow in and
out of your business, including all of your income and expenses. Typically,
most businesses' cash flow projections cover a 12-month period. The ending
cash balance for the 1st year is Php.395,688.9, 2nd year is Php.783,650.8,
3rd year is Php.1,214.708.9, 4th year is Php.1,684,772.8, and 5th year is
1,942,283.5.