Ice Cream Shop Feasibility Study

Schedule 1: Cash
2020 2021 2022

Net Increase (Decrease) in Cash 1,076,326.14 (503,109.38) (370,918.20)
Cash balance beginning - 1,076,326.14 573,216.76
Cash balance ending ₱1,076,326.14 ₱573,216.76 ₱202,298.56
Schedule 2: Inventories
2020 2021 2022
Raw Materials Beginning - 1,359,624.00 2,039,436.00

Add: Purchases 3,137,904.00 3,765,484.80 4,518,581.76
Total Goods for Production 3,137,904.00 5,125,108.80 6,558,017.76
Add: Finished Goods Beginning - 136,323.15 1,226,908.35
Total Goods for Sale 3,137,904.00 5,261,431.95 7,784,926.11
Less: Cost of Goods Sold 2,590,139.85 2,952,893.13 3,239,489.51
Ending Inventory 547,764.15 2,308,538.82 4,545,436.60
2023 2024
398,258.02 2,409,532.99
202,298.56 600,556.59
₱600,556.59 ₱3,010,089.57
2023 2024
3,059,154.00 4,588,731.00
5,422,298.11 6,506,757.73
8,481,452.11 11,095,488.73
2,453,816.70 4,907,633.40
10,935,268.81 16,003,122.13
2,416,274.66 292,074.41
8,518,994.15 15,711,047.72
Schedule 3: Furniture and Fixtures
Item Quantity Unit Cost Total Cost

Plug 4 ₱250.00 ₱1,000.00
Lights 3 250.00 ₱750.00
Kitchen Table with Sink 1 4,000.00 ₱4,000.00
Tables and Chairs 4 1,400.00 ₱5,600.00
Fire Sprinkler 5 145.00 ₱725.00
Fire Alarm 1 500.00 ₱500.00
Fire Extinguisher 1 50.00 ₱50.00
Emergency Light 2 575.00 ₱1,150.00
Hand Dryer 1 1,000.00 ₱1,000.00
CCTV 1 1,500.00 ₱1,500.00
Wall Frames 4 300.00 ₱1,200.00
Wall Clock 1 150.00 ₱150.00
Cash Register 1 5,000.00 ₱5,000.00
Telephone 1 670.00 ₱670.00
Total ₱23,295.00
SCHEDULE 4 : ACCUMULATED DEPRECIATION - FURNITURE & FIXTURE
Accumulated
Year Cost Carrying Value
Depreciation
2020 23,295.00 2,329.50 20,965.50

2021 23,295.00 4,659.00 18,636.00
2022 23,295.00 6,988.50 16,306.50
2023 23,295.00 9,318.00 13,977.00
2024 23,295.00 11,647.50 11,647.50
Schedule 5: Equipment / Machinery

Hard Ice Cream Maker 1 ₱30,000.00 ₱30,000.00
Freezer 1 11,500.00 11,500.00
Ice Cream Display Freezer 1 14,000.00 14,000.00
Total Err:522 ₱62,969.00
SCHEDULE 6 : ACCUMULATED DEPRECIATION - EQUIPMENT / MACHINERY
Accumulated
Year Cost Carrying Value
Depreciation
2020 62,969.00 6,296.90 56,672.10

2021 62,969.00 12,593.80 50,375.20
2022 62,969.00 18,890.70 44,078.30
2023 62,969.00 25,187.60 37,781.40
2024 62,969.00 31,484.50 31,484.50
SCHEDULE 7 :STORE RENOVATION
PARTICULARS 2020 2021 2022 2023
Renovation Cost 50,000.00 40,000.00 30,000.00 20,000.00

Depreciation Expense 10,000.00 10,000.00 10,000.00 10,000.00
Carrying Amount 40,000.00 30,000.00 20,000.00 10,000.00

2024
10,000.00
10,000.00
-
SCHEDULE 8 : SALES
2020
PRODUCT NAME # OF CUSTOMERS SELLING PRICE TOTAL SALES
Blu'Berhm Ice Cream (Cone) 16,800.00 25.00 420,000.00

Blu'Berhm Ice Cream (Cup) 10,080.00 35.00 352,800.00
Blak'forst Ice Cream (Cone) 8,400.00 25.00 210,000.00
Blak'forst Ice Cream (Cup) 16,800.00 30.00 504,000.00
Mango'ram Ice Crean (Cone) 18,480.00 25.00 462,000.00
Mango'ram Ice Crean (Cup) 10,080.00 30.00 302,400.00
Unicorn Ice Cream Sandwich 20,160.00 30.00 604,800.00
Ube Graham Ice Cream (Cone) 15,120.00 20.00 302,400.00
Ube Graham Ice Cream (Cup) 10,080.00 30.00 302,400.00
Rainbow Graham Ice Cream (Cone) 16,800.00 25.00 420,000.00
Rainbow Graham Ice Cream (Cup) 11,760.00 35.00 411,600.00
TOTAL 154560 4,292,400.00

2021 2022
# OF CUSTOMERS SELLING PRICE TOTAL SALES # OF CUSTOMERS SELLING PRICE
20,160.00 25.00 504,000.00 23,520.00 25.00

13,440.00 35.00 470,400.00 16,800.00 35.00
10,080.00 25.00 252,000.00 15,120.00 25.00
20,160.00 30.00 604,800.00 23,520.00 30.00
20,160.00 25.00 504,000.00 23,520.00 25.00
11,760.00 30.00 352,800.00 15,120.00 30.00
26,880.00 30.00 806,400.00 30,240.00 30.00
16,800.00 20.00 336,000.00 20,160.00 20.00
11,760.00 30.00 352,800.00 15,120.00 30.00
20,160.00 25.00 504,000.00 23,520.00 25.00
13,440.00 35.00 470,400.00 16,800.00 35.00
184800 5,157,600.00 223440

022 2023
TOTAL SALES # OF CUSTOMERS SELLING PRICE TOTAL SALES
588,000.00 30,240.00 25.00 756,000.00

588,000.00 23,520.00 35.00 823,200.00
378,000.00 20,160.00 25.00 504,000.00
705,600.00 30,240.00 30.00 907,200.00
588,000.00 30,240.00 25.00 756,000.00
453,600.00 20,160.00 30.00 604,800.00
907,200.00 33,600.00 30.00 1,008,000.00
403,200.00 26,880.00 20.00 537,600.00
453,600.00 20,160.00 30.00 604,800.00
588,000.00 30,240.00 25.00 756,000.00
588,000.00 26,880.00 35.00 940,800.00
6,241,200.00 292320 8,198,400.00

2024
# OF CUSTOMERS SELLING PRICE TOTAL SALES
50,400.00 25.00 1,260,000.00

33,600.00 35.00 1,176,000.00
33,600.00 25.00 840,000.00
36,960.00 30.00 1,108,800.00
33,600.00 25.00 840,000.00
40,320.00 30.00 1,209,600.00
67,200.00 30.00 2,016,000.00
40,320.00 20.00 806,400.00
30,240.00 30.00 907,200.00
40,320.00 25.00 1,008,000.00
30,240.00 35.00 1,058,400.00
436800 12,230,400.00
SCHEDULE 9 : COST OF GOODS SOLD
2020 2021 2022

MATERIALS USED
Direct Materials, Beginning - 1,359,624.00 2,039,436.00
Add: Purchases 3,137,904.00 3,765,484.80 4,518,581.76
Total 3,137,904.00 5,125,108.80 6,558,017.76
Less: Direct Materials, End 1,359,624.00 2,039,436.00 3,059,154.00
Total Materials Used 1,778,280.00 3,085,672.80 3,498,863.76
Direct Labor 360,864.00 364,472.64 368,117.37
Factory Overhead 587,319.00 593,332.89 599,416.73
COST OF GOODS MANUFACTURED 2,726,463.00 4,043,478.33 4,466,397.86
Add: Finished Goods, Beginning - 136,323.15 1,226,908.35
TOTAL GOODS AVAILABLE FOR SALE 2,726,463.00 4,179,801.48 5,693,306.21
Less: Finished Goods, End 136,323.15 1,226,908.35 2,453,816.70
COST OF GOODS SOLD 2,590,139.85 2,952,893.13 3,239,489.51
2023 2024
3,059,154.00 4,588,731.00
5,422,298.11 6,506,757.73
8,481,452.11 11,095,488.73
4,588,731.00 6,883,096.50
3,892,721.11 4,212,392.23
371,798.54 375,516.53
605,571.71 611,799.05
4,870,091.36 5,199,707.81
2,453,816.70 4,907,633.40
7,323,908.06 10,107,341.21
4,907,633.40 9,815,266.80
2,416,274.66 292,074.41
Schedule 10: Salaries & Benefits Expense
2020 2021 2022

SSS ₱76,680.00 ₱76,680.00 ₱79,080.00
Philhealth 12,893.76 13,022.70 13,152.92
PAGIBIG 6,000.00 6,000.00 6,000.00
13th Month Pay 78,144.00 78,925.44 79,714.69
Total ₱173,717.76 ₱174,628.14 ₱177,947.62
NOTE: THE SALARIES EXPENSE IS PART OF COST OF GOODS SOLD UNDE DIRECT AND INDIRECT
LABOR
13th Month Pay / Monthly Rate

2020 2021 2022
Employees
Manager ₱18,000.00 ₱18,180.00 ₱18,361.80
Cashier ₱15,036.00 ₱15,186.36 ₱15,338.22
Cashier ₱15,036.00 ₱15,186.36 ₱15,338.22
Production Staff ₱15,036.00 ₱15,186.36 ₱15,338.22
Production Staff ₱15,036.00 ₱15,186.36 ₱15,338.22
Total ₱78,144.00 ₱78,925.44 ₱79,714.69
SSS CONTRIBUTION
2020 2021 2022

Employees
Manager 17,640.00 17,640.00 18,120.00
Cashier 14,760.00 14,760.00 15,240.00
Cashier 14,760.00 14,760.00 15,240.00
Production Staff 14,760.00 14,760.00 15,240.00
Total ₱76,680.00 ₱76,680.00 ₱79,080.00
PHILHEALTH CONTRIBUTION
2020 2021 2022

Employees
Manager 2,970.00 2,999.70 3,029.70
Cashier 2,480.94 2,505.75 2,530.81
Cashier 2,480.94 2,505.75 2,530.81
Total ₱12,893.76 ₱13,022.70 ₱13,152.92
PAGIBIG CONTRIBUTION
2020 2021 2022

Employees
Manager 1,200.00 1,200.00 1,200.00
Cashier 1,200.00 1,200.00 1,200.00
Cashier 1,200.00 1,200.00 1,200.00
Total ₱6,000.00 ₱6,000.00 ₱6,000.00

2023 2024
₱79,080.00 ₱79,080.00
13,284.45 13,417.30
6,000.00 6,000.00
80,511.84 81,316.96
₱178,876.30 ₱179,814.26
UNDE DIRECT AND INDIRECT
2023 2024
₱18,545.42 ₱18,730.87
₱15,491.61 ₱15,646.52
₱15,491.61 ₱15,646.52
₱15,491.61 ₱15,646.52
₱15,491.61 ₱15,646.52
₱80,511.84 ₱81,316.96
2023 2024
18,120.00 18,120.00
15,240.00 15,240.00
15,240.00 15,240.00
15,240.00 15,240.00
15,240.00 15,240.00
₱79,080.00 ₱79,080.00
2023 2024
3,059.99 3,090.59
2,556.11 2,581.68
2,556.11 2,581.68
2,556.11 2,581.68
2,556.11 2,581.68
₱13,284.45 ₱13,417.30
2023 2024
1,200.00 1,200.00
1,200.00 1,200.00
1,200.00 1,200.00
1,200.00 1,200.00
1,200.00 1,200.00
₱6,000.00 ₱6,000.00
Schedule 11: Office Supplies Expense
Ballpen 5 250.00 1,250.00

Clipboard 12 80.00 960.00
Colored Memo Pad 5 30.00 150.00
Record Book 6 100.00 600.00
Paper Receipt 12 40.00 480.00
Hair Net 10 10.00 100.00
Face Mask 200 5.00 1,000.00
Food Disposable Gloves 150 5.00 750.00
TOTAL 400 5,290.00
Schedule 11: Cleaning Supplies Expense
Floor Mop 2 200 400.00

Trash Bin 3 275 825.00
Hand Soap 2 120 240.00
Dust Pan 1 100 100.00
Tissue Rolls 12 30 360.00
Sponge 10 20 200.00
Dishwashing Liquid 2 360 720.00
Garbage Bag 10 30 300.00
Rag 10 5 50.00
TOTAL 52 3,195.00
SCHEDULE 13 : VAT EXPENSE
PARTICULARS 2020 2021 2022 2023
SALES 4,292,400.00 5,157,600.00 6,241,200.00 8,198,400.00

Percentage 12% 12% 12% 12%
Total Output 515,088.00 618,912.00 748,944.00 983,808.00
PURCHASES 3,648,558.00 4,147,499.05 4,907,026.47 5,820,994.81

Percentage 12% 12% 12% 12%
Total Input 437,826.96 497,699.89 588,843.18 698,519.38
TOTAL VAT PAYABLE 77,261.04 121,212.11 160,100.82 285,288.62
SCHEDULE 14 : UTILITIES EXPENSE
PARTICULARS 2020 2021 2022 2023
Utilities 84,000.00 88,200.00 92,610.00 97,240.50

Internet 30,000.00 31,500.00 33,075.00 34,728.75
TOTAL 114,000.00 119,700.00 125,685.00 131,969.25
SCHEDULE 15 : RENT EXPENSE
PARTICULARS 2020 2021 2022 2023
Office Space Rental 240,000.00 240,000.00 240,000.00 240,000.00

2024
12,230,400.00
12%
1,467,648.00
6,912,544.02
12%
829,505.28
638,142.72
2024
102,102.53
36,465.19
138,567.71
2024
240,000.00
SCHEDULE 16 : MARKETING EXPENSE
2020 2021 2022 2023
Promotion 5,000.00 6,500.00 6,500.00 10,000.00

Advertising 2,000.00 2,000.00 2,000.00 2,000.00
Total Expenses 7,000.00 8,500.00 8,500.00 12,000.00
SCHEDULE 17 : DEPRECIATION EXPENSE - FURNITURE & FIXTURE
DEPRECIATION
YEAR COST EXPENSE
2020 23,295.00 2,329.50

2021 23,295.00 2,329.50
2022 23,295.00 2,329.50
2023 23,295.00 2,329.50
2024 23,295.00 2,329.50
2024
10,000.00
2,000.00
12,000.00
GREAHM ICE CREAM
PAYROLL SHEET
2020
DEDUCTIONS
WITHOLDING
Employees MONTHLY RATE SSS PHILHEALTH HDMF
TAX
Manager 18,000.00 - 720.00 247.50 100.00

Cashier 15,036.00 - 600.00 206.25 100.00
Cashier 15,036.00 - 600.00 206.25 100.00
Production Staff 15,036.00 - 600.00 206.25 100.00
TOTAL 78,144.00 - 3,120.00 1,072.50 500.00
2021
DEDUCTIONS
WITHOLDING
TAX
Manager 18,180.00 - 720.00 247.50 100.00

Cashier 15,186.36 - 600.00 206.25 100.00
Cashier 15,186.36 - 600.00 206.25 100.00
TOTAL 78,925.44 - 3,120.00 1,072.50 500.00
2022
DEDUCTIONS
WITHOLDING
TAX
Manager 18,361.80 - 740.00 247.50 100.00

Cashier 15,338.22 - 620.00 206.25 100.00
Cashier 15,338.22 - 620.00 206.25 100.00
TOTAL 79,714.69 - 3,220.00 1,072.50 500.00
2023
DEDUCTIONS
WITHOLDING
TAX
Manager 18,545.42 - 740.00 247.50 100.00

Cashier 15,491.61 - 620.00 206.25 100.00
Cashier 15,491.61 - 620.00 206.25 100.00
TOTAL 80,511.84 - 3,220.00 1,072.50 500.00
2024
DEDUCTIONS
WITHOLDING
TAX
Manager 18,730.87 - 740.00 247.50 100.00

Cashier 15,646.52 - 620.00 206.25 100.00
Cashier 15,646.52 - 620.00 206.25 100.00
TOTAL 81,316.96 - 3,220.00 1,072.50 500.00

TOTAL MONTHLY NET ANNIAL NET
DEDUCTIONS PAY PAY
1,067.50 16,932.50 203,190.00

906.25 14,129.75 169,557.00
906.25 14,129.75 169,557.00
906.25 14,129.75 169,557.00
906.25 14,129.75 169,557.00
4,692.50 73,451.50 881,418.00

DEDUCTIONS PAY PAY
1,067.50 17,112.50 205,350.00

906.25 14,280.11 171,361.32
906.25 14,280.11 171,361.32
906.25 14,280.11 171,361.32
906.25 14,280.11 171,361.32
4,692.50 74,232.94 890,795.28

DEDUCTIONS PAY PAY
1,087.50 17,274.30 207,291.60

926.25 14,411.97 172,943.68
926.25 14,411.97 172,943.68
926.25 14,411.97 172,943.68
926.25 14,411.97 172,943.68
4,792.50 74,922.19 899,066.33

DEDUCTIONS PAY PAY
1,087.50 17,457.92 209,495.02

926.25 14,565.36 174,784.27
926.25 14,565.36 174,784.27
926.25 14,565.36 174,784.27
926.25 14,565.36 174,784.27
4,792.50 75,719.34 908,632.10

DEDUCTIONS PAY PAY
1,087.50 17,643.37 211,720.47

926.25 14,720.27 176,643.26
926.25 14,720.27 176,643.26
926.25 14,720.27 176,643.26
926.25 14,720.27 176,643.26
4,792.50 76,524.46 918,293.52

GREAHM ICE CREAM
PROJECTED STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR ENDED DECEMBER 31, 2020 - DECEMBER 31, 2024
Schedule 2020 2021 2022 2023
Sales 8 4,292,400.00 5,157,600.00 6,241,200.00 8,198,400.00

Less: Cost of Goods Sold 9 2,590,139.85 2,952,893.13 3,239,489.51 2,416,274.66
Gross Profit 1,702,260.15 2,204,706.87 3,001,710.49 5,782,125.34
Less: Selling & Administrative Expenses
Salaries & Benefits Expense 10 173,717.76 174,628.14 177,947.62 178,876.30
Office Supplies Expense 11 5,290.00 5,554.50 5,832.23 6,123.84
Cleaning Supplies Expense 12 3,195.00 3,354.75 3,522.49 3,698.61
VAT Expense 13 77,261.04 121,212.11 160,100.82 285,288.62
Utilities Expense 14 114,000.00 119,700.00 125,685.00 131,969.25
Rent Expense 15 240,000.00 240,000.00 240,000.00 240,000.00
Marketing Expense 16 7,000.00 8,500.00 8,500.00 12,000.00
Depreciation Expense - Furniture and Fixtures 17 2,329.50 2,329.50 2,329.50 2,329.50
Depreciation Expense - Renovation 10,000.00 10,000.00 10,000.00 10,000.00
Legal Expenses 5,000.00 5,000.00 5,000.00 5,000.00
Total Selling and Admin Expense 637,793.30 690,279.00 738,917.65 875,286.12

Income before Income Tax 1,064,466.85 1,514,427.87 2,262,792.84 4,906,839.23
Less: Income Tax (30%) 319,340.06 454,328.36 678,837.85 1,472,051.77
Net Income (Loss) 745,126.80 1,060,099.51 1,583,954.99 3,434,787.46
2024
12,230,400.00
292,074.41
11,938,325.59
179,814.26
6,430.03
3,883.54
638,142.72
138,567.71
240,000.00
12,000.00
2,329.50
10,000.00
5,000.00
1,236,167.76
10,702,157.83
3,210,647.35
7,491,510.48
GREAHM ICE CREAM
PROJECTED STATEMENT OF CASH FLOW
2020 2021
Net Income ₱745,126.80 ₱1,060,099.51

Add (Deduct):
Depreciation Expense - Furniture & Equipments 2,329.50 2,329.50
Depreciation Expense - Renovation 10,000.00 10,000.00
Depreciation Expense - Equipment 6,296.90 6,296.90
Cash Flow from Operating Activities
(Increase) Decrease in Inventory (547,764.15) (1,760,774.67)
Increase (Decrease) in Income Tax Payable 319,340.06 134,988.31
Increase (Decrease) in Vat Payable 77,261.04 43,951.07
Net Cash provided by operating activities 612,590.14 (503,109.38)
Cash Flow from Investing Activities

Purchase of Furnitures and Fixtures (23,295.00) -
Purchase of Equipment (62,969.00) -
Store Renovation (50,000.00)
Net Cash provided by investing activities (136,264.00) -
Cash Flow from Financing Activities

Investment of Partners 600,000.00
Net Cash provided by financing activities 600,000.00 -
Net Increase (Decrease) in Cash 1,076,326.14 (503,109.38)

Cash balance beginning - 1,076,326.14
Cash balance ending ₱1,076,326.14 ₱573,216.76
M
CASH FLOW
20 - DECEMBER 31, 2024
2022 2023 2024
₱1,583,954.99 ₱3,434,787.46 ₱7,491,510.48
2,329.50 2,329.50 2,329.50

10,000.00 10,000.00 10,000.00
6,296.90 6,296.90 6,296.90
(2,236,897.78) (3,973,557.55) (7,192,053.57)

224,509.49 793,213.92 1,738,595.58
38,888.71 125,187.80 352,854.10
(370,918.20) 398,258.02 2,409,532.99
- - -
- - -
- - -
- - -
(370,918.20) 398,258.02 2,409,532.99

573,216.76 202,298.56 600,556.59
₱202,298.56 ₱600,556.59 ₱3,010,089.57
GREAHM ICE CREAM
PROJECTED STATEMENT OF CHANGES IN OWNER'S EQUITY
NAME NAME
Beginning Balance 200,000.00 200,000.00
Add: Net Income share for the year 2020 248,375.60 248,375.60
Ending Balance at December 31, 2020 448,375.60 448,375.60
Add: Net Income/(loss) share for the year 2021 353,366.50 353,366.50
Ending Balance at December 31, 2021 801,742.10 801,742.10
Add: Net Income share for the year 2022 527,985.00 527,985.00
Ending Balance at December 31, 2022 1,329,727.10 1,329,727.10
Add: Net Income share for the year 2023 1,144,929.15 1,144,929.15
Ending Balance at December 31, 2023 2,474,656.25 2,474,656.25
Add: Net Income share for the year 2024 2,497,170.16 2,497,170.16
Ending Balance at December 31, 2024 ₱4,971,826.41 ₱4,971,826.41
ER'S EQUITY
EMBER 31, 2024
NAME TOTAL
200,000.00 600,000.00
248,375.60 745,126.80
448,375.60 1,345,126.80
353,366.50 1,060,099.51
801,742.10 2,405,226.30
527,985.00 1,583,954.99
1,329,727.10 3,989,181.29
1,144,929.15 3,434,787.46
2,474,656.25 7,423,968.75
2,497,170.16 7,491,510.48
₱4,971,826.41 ₱14,915,479.23
GREAHM ICE CREAM
PROJECTED STATEMENT OF FINANCIAL POSITION
SCHEDULE 2020 2021

ASSET
Current Assets
Cash 1 ₱1,076,326.14 ₱573,216.76
Inventories 2 547,764.15 2,308,538.82
Total Current Assets ₱1,624,090.29 ₱2,881,755.58
Non Current Asstes

Furniture & Fixtures 3&4 20,965.50 18,636.00
Equipment 5&6 56,672.10 50,375.20
Store Renovation 7 40,000.00 30,000.00
Total Non Current Assets ₱117,637.60 ₱99,011.20
TOTAL ASSETS ₱1,741,727.89 ₱2,980,766.78
LIABILITIES AND EQUITY

Liabilities
Income Tax Payable 319,340.06 454,328.36
VAT Payable 13 77,261.04 121,212.11
Total Liabilities ₱396,601.10 ₱575,540.47
Equity
Name, Capital 448,375.60 801,742.10
Name, Capital 448,375.60 801,742.10
Name, Capital 448,375.60 801,742.10
Total Equity ₱1,345,126.80 ₱2,405,226.30
TOTAL LIABILITIES AND EQUITY ₱1,741,727.89 ₱2,980,766.78

EAM
ANCIAL POSITION
2020 - DECEMBER 31, 2024
2022 2023 2024
₱202,298.56 ₱600,556.59 ₱3,010,089.57

4,545,436.60 8,518,994.15 15,711,047.72
₱4,747,735.17 ₱9,119,550.74 ₱18,721,137.30
16,306.50 13,977.00 11,647.50

44,078.30 37,781.40 31,484.50
20,000.00 10,000.00 -
₱80,384.80 ₱61,758.40 ₱43,132.00
₱4,828,119.97 ₱9,181,309.14 ₱18,764,269.30
678,837.85 1,472,051.77 3,210,647.35

160,100.82 285,288.62 638,142.72
₱838,938.68 ₱1,757,340.39 ₱3,848,790.07
1,329,727.10 2,474,656.25 4,971,826.41

1,329,727.10 2,474,656.25 4,971,826.41
1,329,727.10 2,474,656.25 4,971,826.41
₱3,989,181.29 ₱7,423,968.75 ₱14,915,479.23
₱4,828,119.97 ₱9,181,309.14 ₱18,764,269.30

GREAHM ICE CREAM
STATEMENT OF RETURN ON INVESTMENT
COST OF GOODS
YEAR PRODUCT SALES
SOLD
2020
Blu'Berhm Ice Cream (Cone) 420,000.00 281,536.94
Blu'Berhm Ice Cream (Cup) 352,800.00 168,922.16
Blak'forst Ice Cream (Cone) 210,000.00 140,768.47
Blak'forst Ice Cream (Cup) 504,000.00 281,536.94
Mango'ram Ice Crean (Cone) 462,000.00 309,690.63
Mango'ram Ice Crean (Cup) 302,400.00 168,922.16
Unicorn Ice Cream Sandwich 604,800.00 337,844.33
Ube Graham Ice Cream (Cone) 302,400.00 253,383.25
Ube Graham Ice Cream (Cup) 302,400.00 168,922.16
Rainbow Graham Ice Cream (Cone) 420,000.00 281,536.94
Rainbow Graham Ice Cream (Cup) 411,600.00 197,075.86
TOTAL 4,292,400.00 2,590,139.85
2021
TOTAL 5,157,600.00 2,952,893.13
2022
TOTAL 6,241,200.00 3,239,489.51
2023
Unicorn Ice Cream Sandwich 1,008,000.00 277,732.72
TOTAL 8,198,400.00 2,416,274.66
2024
Blu'Berhm Ice Cream (Cone) 1,260,000.00 33,700.89
Blu'Berhm Ice Cream (Cup) 1,176,000.00 22,467.26
Blak'forst Ice Cream (Cup) 1,108,800.00 24,713.99
Mango'ram Ice Crean (Cup) 1,209,600.00 26,960.71
Unicorn Ice Cream Sandwich 2,016,000.00 44,934.52
Rainbow Graham Ice Cream (Cone) 1,008,000.00 26,960.71
Rainbow Graham Ice Cream (Cup) 1,058,400.00 20,220.54
TOTAL 12,230,400.00 292,074.41

REAHM ICE CREAM
OF RETURN ON INVESTMENT
DECEMBER 31, 2020 - DECEMBER 31, 2024
OPERATING RETURN OF
TOTAL COST NET INCOME
EXPENSE INVESTMENT
69,325.36 350,862.30 69,137.70 20%

41,595.22 210,517.38 142,282.62 68%
34,662.68 175,431.15 34,568.85 20%
69,325.36 350,862.30 153,137.70 44%
76,257.89 385,948.53 76,051.47 20%
41,595.22 210,517.38 91,882.62 44%
83,190.43 421,034.76 183,765.24 44%
62,392.82 315,776.07 (13,376.07) -4%
41,595.22 210,517.38 91,882.62 44%
69,325.36 350,862.30 69,137.70 20%
48,527.75 245,603.61 165,996.39 68%
637,793.30 3,227,933.15 1,064,466.85 384%
75,303.16 397,436.96 106,563.04 27%

50,202.11 264,957.97 205,442.03 78%
37,651.58 198,718.48 53,281.52 27%
75,303.16 397,436.96 207,363.04 52%
75,303.16 397,436.96 106,563.04 27%
43,926.85 231,838.23 120,961.77 52%
100,404.22 529,915.95 276,484.05 52%
62,752.64 331,197.47 4,802.53 1%
43,926.85 231,838.23 120,961.77 52%
75,303.16 397,436.96 106,563.04 27%
50,202.11 264,957.97 205,442.03 78%
690,279.00 3,643,172.13 1,514,427.87 472%
77,780.81 418,779.70 169,220.30 40%

55,557.72 299,128.36 288,871.64 97%
50,001.95 269,215.52 108,784.48 40%
77,780.81 418,779.70 286,820.30 68%
77,780.81 418,779.70 169,220.30 40%
50,001.95 269,215.52 184,384.48 68%
100,003.89 538,431.04 368,768.96 68%
66,669.26 358,954.03 44,245.97 12%
50,001.95 269,215.52 184,384.48 68%
77,780.81 418,779.70 169,220.30 40%
55,557.72 299,128.36 288,871.64 97%
738,917.65 3,978,407.16 2,262,792.84 641%
90,546.84 340,506.29 415,493.71 122%

70,425.32 264,838.22 558,361.78 211%
60,364.56 227,004.19 276,995.81 122%
90,546.84 340,506.29 566,693.71 166%
90,546.84 340,506.29 415,493.71 122%
60,364.56 227,004.19 377,795.81 166%
100,607.60 378,340.32 629,659.68 166%
80,486.08 302,672.26 234,927.74 78%
60,364.56 227,004.19 377,795.81 166%
90,546.84 340,506.29 415,493.71 122%
80,486.08 302,672.26 638,127.74 211%
875,286.12 3,291,560.77 4,906,839.23 1653%
142,634.74 176,335.63 1,083,664.37 615%

95,089.83 117,557.09 1,058,442.91 900%
95,089.83 117,557.09 722,442.91 615%
104,598.81 129,312.80 979,487.20 757%
95,089.83 117,557.09 722,442.91 615%
114,107.79 141,068.51 1,068,531.49 757%
190,179.66 235,114.18 1,780,885.82 757%
114,107.79 141,068.51 665,331.49 472%
85,580.84 105,801.38 801,398.62 757%
114,107.79 141,068.51 866,931.49 615%
85,580.84 105,801.38 952,598.62 900%
1,236,167.76 1,528,242.17 10,702,157.83 7760%

GREAHM ICE CREAM
BREAKEVEN ANALYSIS
2020
TOTAL VARIABLE CONTRIBUTION
PRODUCT ORDERS SALES COST TOTAL FIXED COST MARGIN
Blu'Berhm Ice Cream (Cone) 16,800.00 420,000.00 281,536.94 69,325.36 138,463.06

Blu'Berhm Ice Cream (Cup) 10,080.00 352,800.00 168,922.16 41,595.22 183,877.84
Blak'forst Ice Cream (Cone) 8,400.00 210,000.00 140,768.47 34,662.68 69,231.53
Blak'forst Ice Cream (Cup) 16,800.00 504,000.00 281,536.94 69,325.36 222,463.06
Mango'ram Ice Crean (Cone) 18,480.00 462,000.00 309,690.63 76,257.89 152,309.37
Mango'ram Ice Crean (Cup) 10,080.00 302,400.00 168,922.16 41,595.22 133,477.84
Unicorn Ice Cream Sandwich 20,160.00 604,800.00 337,844.33 83,190.43 266,955.67
Ube Graham Ice Cream (Cone) 15,120.00 302,400.00 253,383.25 62,392.82 49,016.75
Ube Graham Ice Cream (Cup) 10,080.00 302,400.00 168,922.16 41,595.22 133,477.84
Rainbow Graham Ice Cream (Cone) 16,800.00 420,000.00 281,536.94 69,325.36 138,463.06
Rainbow Graham Ice Cream (Cup) 11,760.00 411,600.00 197,075.86 48,527.75 214,524.14
TOTAL 154,560.00 4,292,400.00 2,590,139.85 637,793.30 1,702,260.15
2021

TOTAL 184,800.00 5,157,600.00 2,952,893.13 690,279.00 2,204,706.87
2022

TOTAL 223,440.00 6,241,200.00 3,239,489.51 738,917.65 3,001,710.49
2023

Unicorn Ice Cream Sandwich 33,600.00 1,008,000.00 277,732.72 100,607.60 730,267.28
TOTAL 292,320.00 8,198,400.00 2,416,274.66 875,286.12 5,782,125.34
2024
Blu'Berhm Ice Cream (Cone) 50,400.00 1,260,000.00 33,700.89 142,634.74 1,226,299.11

Blu'Berhm Ice Cream (Cup) 33,600.00 1,176,000.00 22,467.26 95,089.83 1,153,532.74
Blak'forst Ice Cream (Cup) 36,960.00 1,108,800.00 24,713.99 104,598.81 1,084,086.01
Mango'ram Ice Crean (Cup) 40,320.00 1,209,600.00 26,960.71 114,107.79 1,182,639.29
Unicorn Ice Cream Sandwich 67,200.00 2,016,000.00 44,934.52 190,179.66 1,971,065.48
Rainbow Graham Ice Cream (Cone) 40,320.00 1,008,000.00 26,960.71 114,107.79 981,039.29
Rainbow Graham Ice Cream (Cup) 30,240.00 1,058,400.00 20,220.54 85,580.84 1,038,179.46
TOTAL 436,800.00 12,230,400.00 292,074.41 1,236,167.76 11,938,325.59

2024
BREAKEVEN
CM PER UNIT BREAKEVEN (UNITS) (PESOS)
8.24 8,411.38 210,284.61

18.24 2,280.21 79,807.29
8.24 4,205.69 105,142.31
13.24 5,235.32 157,059.70
8.24 9,252.52 231,313.07
13.24 3,141.19 94,235.82
13.24 6,282.39 188,471.64
3.24 19,246.06 384,921.24
13.24 3,141.19 94,235.82
8.24 8,411.38 210,284.61
18.24 2,660.24 93,108.51
125.66 72,267.60 1,848,864.61
BREAKEVEN
9.02 8,347.41 208,685.25

19.02 2,639.28 92,374.79
9.02 4,173.71 104,342.63
14.02 5,370.69 161,120.62
9.02 8,347.41 208,685.25
14.02 3,132.90 93,987.03
14.02 7,160.92 214,827.49
4.02 15,605.68 312,113.58
14.02 3,132.90 93,987.03
9.02 8,347.41 208,685.25
19.02 2,639.28 92,374.79
134.23 68,897.58 1,791,183.69
BREAKEVEN
10.50 7,406.46 185,161.58

20.50 2,709.90 94,846.56
10.50 4,761.30 119,032.44
15.50 5,017.55 150,526.52
10.50 7,406.46 185,161.58
15.50 3,225.57 96,767.05
15.50 6,451.14 193,534.10
5.50 12,117.83 242,356.67
15.50 3,225.57 96,767.05
10.50 7,406.46 185,161.58
20.50 2,709.90 94,846.56
150.52 62,438.15 1,644,161.68
BREAKEVEN
16.73 5,410.90 135,272.58

26.73 2,634.28 92,199.93
16.73 3,607.27 90,181.72
21.73 4,166.11 124,983.30
16.73 5,410.90 135,272.58
21.73 2,777.41 83,322.20
21.73 4,629.01 138,870.33
11.73 6,859.13 137,182.69
21.73 2,777.41 83,322.20
16.73 5,410.90 135,272.58
26.73 3,010.61 105,371.34
219.08 46,693.94 1,261,251.45
BREAKEVEN
24.33 5,862.18 146,554.60

34.33 2,769.77 96,941.88
24.33 3,908.12 97,703.07
29.33 3,566.11 106,983.36
24.33 3,908.12 97,703.07
29.33 3,890.30 116,709.12
29.33 6,483.84 194,515.19
19.33 5,902.74 118,054.77
29.33 2,917.73 87,531.84
24.33 4,689.75 117,243.68
34.33 2,492.79 87,247.70
302.64 46,391.46 1,267,188.27

RAW MATERIALS
FOR FOOD PRODUCTION
2020 2021 2022
PARTICULARS TOTAL COST TOTAL COST TOTAL COST
Beginning Balance - 1,359,624.00 2,039,436.00

Add: Purchases 3,137,904.00 3,765,484.80 4,518,581.76
Total Goods Available for Production 3,137,904.00 5,125,108.80 6,558,017.76

Less: Raw Materials Used 1,778,280.00 3,085,672.80 3,498,863.76
ENDING BALANCE 1,359,624.00 2,039,436.00 3,059,154.00
2023 2024
TOTAL COST TOTAL COST
3,059,154.00 4,588,731.00
5,422,298.11 6,506,757.73
8,481,452.11 11,095,488.73
3,892,721.11 4,212,392.23
4,588,731.00 6,883,096.50

Ice Cream Shop Feasibility Study

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Schedule 1: Cash

2020 2021 2022

Raw Materials Beginning - 1,359,624.00 2,039,436.00

Item Quantity Unit Cost Total Cost

SCHEDULE 4 : ACCUMULATED DEPRECIATION - FURNITURE & FIXTURE

2020 23,295.00 2,329.50 20,965.50

Item Quantity Unit Cost Total Cost

SCHEDULE 6 : ACCUMULATED DEPRECIATION - EQUIPMENT / MACHINERY

2020 62,969.00 6,296.90 56,672.10

PARTICULARS 2020 2021 2022 2023

Renovation Cost 50,000.00 40,000.00 30,000.00 20,000.00

Carrying Amount 40,000.00 30,000.00 20,000.00 10,000.00

Blu'Berhm Ice Cream (Cone) 16,800.00 25.00 420,000.00

TOTAL 154560 4,292,400.00

20,160.00 25.00 504,000.00 23,520.00 25.00

184800 5,157,600.00 223440

588,000.00 30,240.00 25.00 756,000.00

6,241,200.00 292320 8,198,400.00

50,400.00 25.00 1,260,000.00

2020 2021 2022

2020 2021 2022

13th Month Pay / Monthly Rate

Total ₱78,144.00 ₱78,925.44 ₱79,714.69

2020 2021 2022

Total ₱76,680.00 ₱76,680.00 ₱79,080.00

2020 2021 2022

Total ₱12,893.76 ₱13,022.70 ₱13,152.92

2020 2021 2022

Total ₱6,000.00 ₱6,000.00 ₱6,000.00

UNDE DIRECT AND INDIRECT

Item Quantity Unit Cost Total Cost

Ballpen 5 250.00 1,250.00

TOTAL 400 5,290.00

Schedule 11: Cleaning Supplies Expense

Item Quantity Unit Cost Total Cost

Floor Mop 2 200 400.00

PARTICULARS 2020 2021 2022 2023

SALES 4,292,400.00 5,157,600.00 6,241,200.00 8,198,400.00

PURCHASES 3,648,558.00 4,147,499.05 4,907,026.47 5,820,994.81

TOTAL VAT PAYABLE 77,261.04 121,212.11 160,100.82 285,288.62

SCHEDULE 14 : UTILITIES EXPENSE

PARTICULARS 2020 2021 2022 2023

Utilities 84,000.00 88,200.00 92,610.00 97,240.50

TOTAL 114,000.00 119,700.00 125,685.00 131,969.25

SCHEDULE 15 : RENT EXPENSE

PARTICULARS 2020 2021 2022 2023

Office Space Rental 240,000.00 240,000.00 240,000.00 240,000.00

2020 2021 2022 2023

Promotion 5,000.00 6,500.00 6,500.00 10,000.00

Total Expenses 7,000.00 8,500.00 8,500.00 12,000.00

SCHEDULE 17 : DEPRECIATION EXPENSE - FURNITURE & FIXTURE

2020 23,295.00 2,329.50

Manager 18,000.00 - 720.00 247.50 100.00

TOTAL 78,144.00 - 3,120.00 1,072.50 500.00

Manager 18,180.00 - 720.00 247.50 100.00

TOTAL 78,925.44 - 3,120.00 1,072.50 500.00

Manager 18,361.80 - 740.00 247.50 100.00

TOTAL 79,714.69 - 3,220.00 1,072.50 500.00

Manager 18,545.42 - 740.00 247.50 100.00

TOTAL 80,511.84 - 3,220.00 1,072.50 500.00

Manager 18,730.87 - 740.00 247.50 100.00

TOTAL 81,316.96 - 3,220.00 1,072.50 500.00

1,067.50 16,932.50 203,190.00