original price per cup per day weekly monthly

coffee bean or expresso ₱1,340.00 ₱11.17 ₱1,116.67 ₱7,816.67 ₱33,500.00

honey ₱2,500.00 ₱5.00 ₱500.00 ₱3,500.00 ₱15,000.00
milk ₱81.00 ₱4.79 ₱479.29 ₱3,355.03 ₱14,378.70
chocolate ₱150.00 ₱4.55 ₱454.55 ₱3,181.82 ₱13,636.36
syrup ₱500.00 ₱5.00 ₱500.00 ₱3,500.00 ₱15,000.00
cup ₱2,184.50 ₱4.37 ₱436.90 ₱3,058.30 ₱13,107.00
lid ₱1,535.00 ₱1.54 ₱153.50 ₱1,074.50 ₱4,605.00

cost ₱36.41 ₱3,640.90 ₱25,486.31 ₱109,227.06

markup ₱12.59 ₱1,259.10 ₱8,813.69 ₱37,772.94
selling price ₱49.00 ₱4,900.00 ₱34,300.00 ₱147,000.00
annualy
₱402,000.00
₱180,000.00
₱172,544.38
₱163,636.36
₱180,000.00
₱157,284.00
₱55,260.00

₱1,310,724.74
₱453,275.26
₱1,764,000.00
 original price per cup per day weekly monthly
green tea ₱ 1,500.00 ₱ 3.00 ₱ 300.00 ₱ 2,100.00 ₱ 9,000.00
honey ₱ 2,500.00 ₱ 9.77 ₱ 976.56 ₱ 6,835.94 ₱ 29,296.88
milk ₱ 81.00 ₱ 4.79 ₱ 479.29 ₱ 3,355.03 ₱ 14,378.70
tapioca pearls ₱ 150.00 ₱ 1.50 ₱ 150.00 ₱ 1,050.00 ₱ 4,500.00
ice ₱ 50.00 ₱ 2.50 ₱ 250.00 ₱ 1,750.00 ₱ 7,500.00
syrup ₱ 510.00 ₱ 10.20 ₱ 1,020.00 ₱ 7,140.00 ₱ 30,600.00
cup ₱ 3,463.75 ₱ 2.77 ₱ 277.10 ₱ 1,939.70 ₱ 8,313.00
straw ₱ 603.00 ₱ 0.60 ₱ 60.30 ₱ 422.10 ₱ 1,809.00
lid ₱ 973.75 ₱ 0.78 ₱ 77.90 ₱ 545.30 ₱ 2,337.00

cost ₱ 35.91 ₱ 3,591.15 ₱ 25,138.07 ₱ 107,734.57

markup ₱ 23.09 ₱ 2,308.85 ₱ 16,161.93 ₱ 69,265.43
selling price ₱ 59.00 ₱ 5,900.00 ₱ 41,300.00 ₱ 177,000.00
annualy
₱ 108,000.00
₱ 351,562.50
₱ 172,544.38
₱ 54,000.00
₱ 90,000.00
₱ 367,200.00
₱ 99,756.00
₱ 21,708.00
₱ 28,044.00

₱ 1,292,814.88
₱ 831,185.12
₱ 2,124,000.00
 original price per cup per day weekly monthly
lemon ₱ 50.00 ₱ 4.17 ₱ 416.67 ₱ 2,916.67 ₱ 12,500.00
cucumber ₱ 50.00 ₱ 2.50 ₱ 250.00 ₱ 1,750.00 ₱ 7,500.00
syrup ₱ 500.00 ₱ 5.00 ₱ 500.00 ₱ 3,500.00 ₱ 15,000.00
water ₱ 50.00 ₱ 3.13 ₱ 312.50 ₱ 2,187.50 ₱ 9,375.00
honey ₱ 2,500.00 ₱ 2.50 ₱ 250.00 ₱ 1,750.00 ₱ 7,500.00
ice ₱ 50.00 ₱ 2.50 ₱ 250.00 ₱ 1,750.00 ₱ 7,500.00
lime ₱ 15.00 ₱ 15.00 ₱ 1,500.00 ₱ 10,500.00 ₱ 45,000.00
orange ₱ 20.00 ₱ 10.00 ₱ 1,000.00 ₱ 7,000.00 ₱ 30,000.00
cup ₱ 3,463.75 ₱ 2.77 ₱ 277.10 ₱ 1,939.70 ₱ 8,313.00
straw ₱ 179.00 ₱ 0.18 ₱ 17.90 ₱ 125.30 ₱ 537.00
lid ₱ 973.75 ₱ 0.78 ₱ 77.90 ₱ 545.30 ₱ 2,337.00

cost ₱ 48.52 ₱ 4,852.07 ₱ 33,964.47 ₱ 145,562.00

markup ₱ 20.48 ₱ 2,047.93 ₱ 14,335.53 ₱ 61,438.00
selling price ₱ 69.00 ₱ 6,900.00 ₱ 48,300.00 ₱ 207,000.00
annualy
₱ 150,000.00
₱ 90,000.00
₱ 180,000.00
₱ 112,500.00
₱ 90,000.00
₱ 90,000.00
₱ 540,000.00
₱ 360,000.00
₱ 99,756.00
₱ 6,444.00
₱ 28,044.00

₱ 1,746,744.00
₱ 737,256.00
₱ 2,484,000.00
CASH FLOW

COFFEE per day weekly monthly annualy

cost ₱ 3,640.90 ₱ 25,486.31 ₱ 109,227.06 ₱ 1,310,724.74

markup ₱ 1,259.10 ₱ 8,813.69 ₱ 37,772.94 ₱ 453,275.26
selling price ₱ 4,900.00 ₱ 34,300.00 ₱ 147,000.00 ₱ 1,764,000.00

MILKTEA per day weekly monthly annualy

cost ₱ 3,591.15 ₱ 25,138.07 ₱ 107,734.57 ₱ 1,292,814.88

markup ₱ 2,308.85 ₱ 16,161.93 ₱ 69,265.43 ₱ 831,185.12
selling price ₱ 5,900.00 ₱ 41,300.00 ₱ 177,000.00 ₱ 2,124,000.00

DETOX WATER per day weekly monthly annualy

cost ₱ 4,852.07 ₱ 33,964.47 ₱ 145,562.00 ₱ 1,746,744.00

markup ₱ 2,047.93 ₱ 14,335.53 ₱ 61,438.00 ₱ 737,256.00
selling price ₱ 6,900.00 ₱ 48,300.00 ₱ 207,000.00 ₱ 2,484,000.00

TOTAL per day weekly monthly annualy

cost ₱ 12,084.12 ₱ 84,588.85 ₱ 362,523.64 ₱ 4,350,283.62
markup ₱ 5,615.88 ₱ 39,311.15 ₱ 168,476.36 ₱ 2,021,716.38
selling price ₱ 17,700.00 ₱ 123,900.00 ₱ 531,000.00 ₱ 6,372,000.00
 ara drinks
statement of comprehensive income
for the year ended december 31, 2019

net sales ₱ 6,372,000.00

less: cost of good sold ₱ (4,350,283.62)
gross profit ₱ 2,021,716.38
less:
rent expense ₱ 60,000.00
utilities expense ₱ 36,000.00
advertising expense ₱ 94,900.00
license and permit ₱ 22,639.00
tools and equipment ₱ 90,000.00
total expense ₱ 303,539.00

net income ₱ 1,718,177.38