Regular Onion Rings

Unit Quantity Price Cost per Unit

White Onion piece 0.30 25.00 2.50
All-purpose flour 1 Kg. 0.08 44.00 1.17
Baking Powder 500 Grams 0.05 37.00 0.62
Egg piece 1 6.00 2.00
Evaporated milk 360 mL 0.225 22.00 1.65
Bread Crumbs 80 grams 1 10.50 3.50
Iodized Salt 250 gram 0.04 8.00 0.11
Mozzarella Cheese 260 grams 0 122.00 -
Avocado 1 Kg. 0 140.00 -
Calamansi 1 Kg. 0 100.00 -
Tomato 1 Kg. 0 70.00 -
Garlic 1 Kg. 0 120.00 -
Cooking Oil 250 grams 1 18.00 6.00
Chili Powder 250 grams 0 70.00 -
Direct Material Cost Per Unit 17.55
Selliing Price(Cost Plus Mark-up) 32.00

Ice Scramble (Chocolate)

Unit Quantity Price Cost per Unit
Shaved Ice cup 1 1.00 1.00
Sugar 500 Grams 0.05 24.00 1.20
Evaporated milk 360 ml 0.16 22.00 3.52
Banana Extract 120 ml 0.05 16.50 0.83
Food Color(Apple Green) 125 grams 0 34.00 -
Food Color (Lemon Yellow) 125grams 0 34.00 -
Food Color (Chocolate) 125 grams 0.014 34.00 0.48
Mango 1 Kg. 0 230.00 -
Avocado 1 Kg. 0 140.00 -
Chocolate Bar 38 grams 0.05 90.00 4.50
Choco Powder 1 Kg. 0.0065 311.00 2.02
Choco Syrup 365 ml 0.05 102.50 5.13
Crushed Graham 200 grams 0 34.00 -
Mini Marshmallows pack 0.02 21.25 0.43
Direct Material Cost Per Unit 18.09
Selling Price( Cost plus Mark-up) 30.00
nion Rings Mozzarella Onion Rings Avocado Onion Rin

Quantity Price Cost per Unit Quantity Price

0.70 25.00 2.92 0.7 25.00
0.08 44.00 1.17 0.08 44.00
0.05 37.00 0.62 0.05 37.00
1.00 6.00 2.00 1 6.00
0.23 22.00 1.65 0.225 22.00
1.00 10.50 3.50 1 10.50
0.04 8.00 0.11 0.04 8.00
0.10 122.00 4.07 0 122.00
- 140.00 - 0.1 140.00
- 100.00 - 0.005 100.00
- 70.00 - 0.09 70.00
- 120.00 - 0.0042 120.00
1.00 18.00 6.00 1 18.00
- 70.00 - 0.033 70.00
22.03
37.00

e (Chocolate) Ice Scramble (Mango) Ice Scramble (Avoca

Quantity Used Quantity Price Cost per Unit Quantity Used Quantity Price
1.00 1.00 1.00 1 1.00
0.05 24.00 1.20 0.05 24.00
0.16 22.00 3.52 0.16 22.00
0.05 16.50 0.83 0.05 16.50
- 34.00 - 0.014 34.00
0.01 34.00 0.48 0 34.00
- 34.00 - 0 34.00
0.02 230.00 5.06 0 230.00
- 140.00 - 0.036 140.00
- 90.00 - 0 90.00
- 311.00 - 0.0065 311.00
0.05 102.50 5.13 0.05 102.50
0.05 34.00 1.70 0 34.00
- 21.25 - 0 21.25
17.91
30.00
 Avocado Onion Rings

Cost per Unit

2.92
1.17
0.62
2.00
1.65
3.50
0.11
-
4.67
0.17
2.10
0.17
6.00
0.77
25.83
37.00

Ice Scramble (Avocado)

Cost per Unit Quantity Used
1.00
1.20
3.52
0.83
0.48
-
-
-
5.04
-
2.02
5.13
-
-
19.21
30.00
 PUR

ITEMS UNITS PRICE WEEKLY YEAR 1

Direct Materials
White Onion kg 110.00 1,276.79 59,442.19
All-purpose flour 1 Kg. 44.00 550.00 25,605.87
Baking Powder 500 Grams 37.00 297.32 13,842.13
Egg piece 6.00 900.00 41,900.51
Evaporated milk 360 mL 22.00 766.07 35,665.32
Bread Crumbs 80 grams 10.50 1,575.00 73,325.89
Iodized Salt 250 gram 8.00 50.00 2,327.81
Mozzarella Cheese 260 grams 122.00 435.71 20,285.17
Avocado 1 Kg. 140.00 500.00 23,278.06
Calamansi 500grams 100.00 89.29 4,156.80
Tomato 1 Kg. 70.00 375.00 17,458.55
Garlic 250 grams 30.00 26.79 1,247.04
Cooking Oil 250 GRAMS 18.00 2,700.00 125,701.53
Chili Powder 250 grams 70.00 125.00 5,819.52
Shaved Ice cup 1.00 840.00 39,107.14
Sugar 500 Grams 24.00 900.00 41,900.51
Evaporated milk 360 ml 22.00 2,750.00 128,029.34
Banana Extract 120 ml 16.50 618.75 28,806.60
Food Color(Apple Green) 125 grams 34.00 121.43 5,653.24
Food Color (Lemon Yellow) 125grams 34.00 121.43 5,653.24
Food Color (Chocolate) 125 grams 34.00 121.43 5,653.24
Mango 1 Kg. 230.00 1,437.50 66,924.43
Avocado 1 Kg. 140.00 1,000.00 46,556.12
Chocolate Bar 38 grams 90.00 1,125.00 52,375.64
Choco Powder 1 Kg. 311.00 1,110.71 51,710.55
Choco Syrup 365 ml 102.50 3,843.75 178,950.10
Crushed Graham 200 grams 34.00 425.00 19,786.35
Mini Marshmallows pack 21.25 113.84 5,299.92
Total 24,195.80 1,126,462.79
-
Supplies -
Disposable Spoon 25 pieces 15.00 9,385.71 8,380.10
Disposable Forks 25 pieces 15.00 9,385.71 8,380.10
 Pastry Box 50 pieces 273.50 85,566.43 76,398.60
Mini Plastic Cups 50 pcs 35.00 10,950.00 9,776.79
Paper bag 100 sheets 99.00 15,486.43 13,827.17
Ice Bag 100 pieces 30.00 10,080.00 9,000.00
Disposable Gloves 100 pieces 129.00 1,032.00 921.43
Table Napkins 100 sheets 45.00 16,200.00 14,464.29
Dishwashing pcs 23.50 1,222.00 1,091.07
Steelwool pcs 18.00 216.00 192.86
Disposable Cups 50 pcs 30.00 300.00 267.86
Straw 50 pcs 58.00 986.00 880.36
Liquid Handsoap pcs 96.50 1,158.00 1,033.93
Ballpen box 487.50 487.50 435.27
Bondpaper rim 128.00 128.00 114.29
record book pcs 72.00 72.00 64.29

Total 145,228.38

Total Purchases 1,271,691.17

 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

PURCHASES AND DIRECT MATERIALS, ENDING

PURCHASES DIRECT MATERIALS,

YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 1 YEAR 2

62,414.30 65,535.02 68,811.77 72,252.36 401.50 421.58

26,886.16 28,230.47 29,641.99 31,124.09 894.77 939.51
14,534.24 15,260.95 16,024.00 16,825.20 887.47 931.85
43,995.54 46,195.31 48,505.08 50,930.33 - -
37,448.58 39,321.01 41,287.06 43,351.41 263.84 277.04
76,992.19 80,841.80 84,883.89 89,128.08 - -
2,444.20 2,566.41 2,694.73 2,829.46 - -
21,299.43 22,364.40 23,482.62 24,656.75 5,279.99 5,543.99
24,441.96 25,664.06 26,947.27 28,294.63 6,059.00 6,361.95
4,364.64 4,582.87 4,812.01 5,052.61 2,242.14 2,354.25
18,331.47 19,248.05 20,210.45 21,220.97 3,285.00 3,449.25
1,309.39 1,374.86 1,443.60 1,515.78 78.21 82.13
131,986.61 138,585.94 145,515.23 152,791.00 - -
6,110.49 6,416.02 6,736.82 7,073.66 474.50 498.23
41,062.50 43,115.63 45,271.41 47,534.98 - -
43,995.54 46,195.31 48,505.08 50,930.33 - -
134,430.80 141,152.34 148,209.96 155,620.46 - -
30,246.93 31,759.28 33,347.24 35,014.60 - -
5,935.91 6,232.70 6,544.34 6,871.55 - -
5,935.91 6,232.70 6,544.34 6,871.55 - -
5,935.91 6,232.70 6,544.34 6,871.55 - -
70,270.65 73,784.18 77,473.39 81,347.06 8,994.64 9,444.38
48,883.93 51,328.13 53,894.53 56,589.26 3,139.00 3,295.95
54,994.42 57,744.14 60,631.35 63,662.92 - -
54,296.08 57,010.88 59,861.43 62,854.50 5,513.59 5,789.27
187,897.60 197,292.48 207,157.10 217,514.96 - -
20,775.67 21,814.45 22,905.18 24,050.43 - -
5,564.91 5,843.16 6,135.31 6,442.08 321.33 337.40
1,182,785.93 1,241,925.23 1,304,021.49 1,369,222.57 37,834.99 39,726.74

- - - -
9,218.11 10,139.92 11,153.92 12,269.31
9,218.11 10,139.92 11,153.92 12,269.31
 84,038.46 92,442.30 101,686.53 111,855.19
10,754.46 11,829.91 13,012.90 14,314.19
15,209.89 16,730.87 18,403.96 20,244.36
9,900.00 10,890.00 11,979.00 13,176.90
1,013.57 1,114.93 1,226.42 1,349.06
15,910.71 17,501.79 19,251.96 21,177.16
1,200.18 1,320.20 1,452.22 1,597.44
212.14 233.36 256.69 282.36
294.64 324.11 356.52 392.17
968.39 1,065.23 1,171.76 1,288.93
1,137.32 1,251.05 1,376.16 1,513.77
478.79 526.67 579.34 637.28
125.71 138.29 152.11 167.33
70.71 77.79 85.56 94.12

159,751.22 175,726.34 193,298.97 212,628.87

1,342,537.15 1,417,651.57 1,497,320.47 1,581,851.44

DIRECT MATERIALS, ENDING
YEAR 3 YEAR 4 YEAR 5

442.65 464.79 488.03

986.49 1,035.81 1,087.60
978.44 1,027.36 1,078.73
- - -
290.89 305.43 320.70
- - -
- - -
5,821.18 6,112.24 6,417.86
6,680.05 7,014.05 7,364.75
2,471.96 2,595.56 2,725.34
3,621.71 3,802.80 3,992.94
86.23 90.54 95.07
- - -
523.14 549.29 576.76
- - -
- - -
- - -
- - -
- - -
- - -
- - -
9,916.59 10,412.42 10,933.04
3,460.75 3,633.78 3,815.47
- - -
6,078.73 6,382.66 6,701.80
- - -
- - -
354.27 371.98 390.58
41,713.07 43,798.73 45,988.66
 VAT
YEAR 1 YEAR 2 YEAR 3
Sales 1,779,624.00 1,957,586.40 2,153,345.04
Purchases 1,271,691.17 1,398,860.29 1,538,746.32
Output Vat 213,554.88 234,910.37 258,401.40
Input VAT 152,602.94 149,877.89 164,865.68
Tax Payable(VAT/Percentage) 60,951.94 85,032.48 93,535.73

Income Tax
YEAR 1 YEAR 2 YEAR 3
Net Profit 51,627.04 111,754.33 436,421.07
Income Tax Payable - - 39,105.27
 YEAR 4 YEAR 5
2,368,679.54 2,605,547.50
1,692,620.95 1,861,883.05
284,241.55 312,665.70
181,352.24 199,487.47
102,889.30 113,178.23

YEAR 4 YEAR 5
582,639.66 748,113.88
75,659.92 117,028.47
 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

EXPENSES

YEAR 1 YEAR 2
Advertising Expense
Fliers 250.00 -
Posters 350.00 -
600.00 -
Salary Expenses
Cashier 117,895.00 121,431.85

Rent Expense 48,000.00 48,000.00

Supplies Expense
Ice Bag 9,000.00 9,270.00
Disposable Gloves 829.29 854.16
Table Napkins 14,464.29 14,898.21
Dishwashing 1,222.00 1,258.66
Steelwool 216.00 222.48
Liquid Handsoap 1,033.93 1,064.95
Ballpen 208.93 215.20
Bondpaper 114.29 117.71
record book 64.29 66.21
27,153.00 27,967.59
Registration Expense
Barangay's Permit 200.00 200.00
Mayor's Permit 500.00 500.00
Sanitary Permit 90.00 90.00
Notary for business permit form 100.00 100.00
BIR Registration 530.00 530.00
1,420.00 1,420.00
Depreciation
2-Burner Stove 300.00 300.00
Gasol Tank (20 years life span) 75.00 75.00
Blender 314.00 314.00
Ice Shaver 659.80 659.80
Ceiling Fan (60 watts) 459.80 459.80
Table 125.60 125.60
Led Bulb Light (11 watts) 29.00 29.00
Emergency Light (50 watts) 351.95 351.95
 2,315.15 2,315.15
Utilities Expense
Water 3,600.00 3,708.00
Electricity 6,000.00 6,180.00
9,600.00 9,888.00

Miscellaneous Expense
Gas 4,500.00 4,635.00

Total Operating Expenses 211,483.15 215,657.59

y

YEAR 3 YEAR 4 YEAR 5

- - -
- - -
- - -

125,074.81 128,827.05 132,691.86

48,000.00 48,000.00 48,000.00

9,548.10 9,834.54 10,129.58

879.79 906.18 933.37
15,345.16 15,805.52 16,279.68
1,296.42 1,335.31 1,375.37
229.15 236.03 243.11
1,096.89 1,129.80 1,163.70
221.65 228.30 235.15
121.25 124.88 128.63
68.20 70.25 72.35
28,806.62 29,670.82 30,560.94

200.00 200.00 200.00

500.00 500.00 500.00
90.00 90.00 90.00
100.00 100.00 100.00
530.00 530.00 530.00
1,420.00 1,420.00 1,420.00

300.00 300.00 300.00

75.00 75.00 75.00
314.00 314.00 314.00
659.80 659.80 659.80
459.80 459.80 459.80
125.60 125.60 125.60
29.00 29.00 29.00
351.95 351.95 351.95
 2,315.15 2,315.15 2,315.15

3,819.24 3,933.82 4,051.83

6,365.40 6,556.36 6,753.05
10,184.64 10,490.18 10,804.88

4,774.05 4,917.27 5,064.79

220,575.26 225,640.47 230,857.63

 DUM SCRUMNIO
Food District Dumag
E.J. Blanco, Piapi, Dumag

Sales: Schedule

Selling Price Capacity per week Weakly Sales

Onion Rings
Avocado 37.00 168 5,550.00
Mozzarella 37.00 168 5,550.00
Regular 32.00 168 4,800.00
-
Ice Scrumble -
Avocado 25.00 280 6,250.00
Mango 25.00 280 6,250.00
Chocolate 25.00 280 6,250.00
Total 34,650.00
 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

Sales: Schedule 1

Monthly YEAR 1 YEAR 2 YEAR 2 YEAR 3 YEAR 4

23,754.00 285,048.00 313,552.80 344,908.08 379,398.89 417,338.78

23,754.00 285,048.00 313,552.80 344,908.08 379,398.89 417,338.78
20,544.00 246,528.00 271,180.80 298,298.88 328,128.77 360,941.64
- - - - - -
- - - - - -
26,750.00 321,000.00 353,100.00 388,410.00 427,251.00 469,976.10
26,750.00 321,000.00 353,100.00 388,410.00 427,251.00 469,976.10
26,750.00 321,000.00 353,100.00 388,410.00 427,251.00 469,976.10
148,302.00 1,779,624.00 1,957,586.40 2,153,345.04 2,368,679.54 2,605,547.50
 YEAR 5

459,072.65
459,072.65
397,035.81
-
-
516,973.71
516,973.71
516,973.71
2,866,102.25
Equipment Tools and Utilities

Item Quantity Price Cost Item

2-Burner Stove 1 1,500.00 1,500.00 Non-stick Frying Pan

Gasol Tank (20 years life span) 1 1,500.00 1,500.00 Tongs
Blender 1 1,570.00 1,570.00 Knife
Ice Shaver 1 3,299.00 3,299.00 Chopping Board
7,869.00 Container
Clear Glass (Half Dozen)
Furniture and Fixture Stainless Spoons (One Dozen
Stainless Forks (One Dozen)
Item Quantity Price Cost Stainless Ware
Saucer
Ceiling Fan (60 watts) 1 2,299.00 2,299.00 Apron
Table 2 628.00 1,256.00 Hairnet
Led Bulb Light (11 watts) 1 145.00 145.00 Hand towel
Emergency Light (50 watts) 1 1,759.75 1,759.75 Pot Holder
5,459.75 Face Mask
Fire Extinguisher
459.8 Small Bowl
125.6 Calculator
29 Stapler
351.95 Scissors
Dust pan and Broom
Trash Bin

Supplies

Item Unit Quantity Price Cost

Disposable Spoon 25 pcs 0.2 15.00 3.00

Disposable Forks 25 pcs 0.2 15.00 3.00
Pastry Box 50 pcs 0.1 273.50 27.35
Mini Plastic Cups 50 pcs 0.1 35.00 3.50
Paper bag 100 sheets 0.05 99.00 4.95
Ice Bag 100 pcs 0 30.00 -
Disposable Gloves 100 pcs 0.8 129.00 103.20
Table Napkins 100 sheets 0 45.00 -
Dishwashing pcs 0 23.50 -
Steelwool pcs 0 18.00 -
Disposable Cups 50 pcs 0.18 30.00 5.40
Straw 50 pcs 0.2 58.00 11.60
Liquid Handsoap pcs 0 96.50 -
Ballpen box 0.52 487.50 253.50
Bondpaper rim 0 128.00 -
record book pcs 0 72.00 -
415.50
Tools and Utilities

Quantity Price Cost

Non-stick Frying Pan 1 180.00 180.00

1 80.95 80.95
1 199.75 199.75
Chopping Board 1 99.95 99.95
1 135.00 135.00
Clear Glass (Half Dozen) 1 119.00 119.00
Stainless Spoons (One Dozen) 1 80.00 80.00
Stainless Forks (One Dozen) 1 80.00 80.00
Stainless Ware 1 339.00 339.00
1 38.95 38.95
1 49.95 49.95
1 18.00 18.00
Hand towel 1 18.00 18.00
Pot Holder 5 35.00 175.00
2 30.00 60.00
Fire Extinguisher 1 2,289.00 2,289.00
Small Bowl 5 69.00 345.00
1 239.00 239.00
1 79.00 79.00
2 29.00 58.00
Dust pan and Broom 1 289.00 289.00
2 799.00 1,598.00
6,570.55

Net of VAT

2.68
2.68
24.42
3.13
4.42
-
92.14
-
-
-
 4.82
10.36
-
226.34
-
-
370.98
 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

COST OF GOODS SOLD

UNIT COST MONTHLY

Direct Materials, Beginning
Add: Purchases
Direct Materials Available for Use
Less: Direct Materials, Ending
Direct Materials Used
Direct Labor
Food Attendant A 0.07 323.00
Food Attendant B 0.11 323.00
Total Direct Labor 0.18 - - 646.00
Indirect Materials
Onion Rings(Take-out, 295 servings)
pastry box 5.47
disposable spoon 0.60
disposable forks 0.60
paper bag 0.99
mini plastic cup 0.70
8.36 10,569.43
Ice Scrumble:
Dine-in, 349 servings
straw 1.16 1,735.03
Take-out, 491 servings
straw 1.16
disposable cups 0.60
1.76 3,703.54
Total Indirect Materials 11.28 - - 16,008.00

Cost Of Goods Sold

M SCRUMNION
District Dumaguete
Piapi, Dumaguete City

OF GOODS SOLD

YEAR 1 YEAR2 YEAR 3 YEAR 4 YEAR 5

- 37,834.99 39,726.74 41,713.07 43,798.73
1,126,462.79 1,182,785.93 1,241,925.23 1,304,021.49 1,369,222.57
1,126,462.79 1,220,620.92 1,281,651.97 1,345,734.57 1,413,021.29
37,834.99 39,726.74 41,713.07 43,798.73 45,988.66
1,088,627.81 1,180,894.18 1,239,938.89 1,301,935.84 1,367,032.63

117,895.00 123,789.75 129,979.24 136,478.20 143,302.11

117,895.00 123,789.75 129,979.24 136,478.20 143,302.11
235,790.00 247,579.50 259,958.48 272,956.40 286,604.22
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
126,833.14 133,174.80 139,833.54 146,825.22 154,166.48
- - - -
- - - -
20,820.34 21,861.36 22,954.43 24,102.15 25,307.26
- - - -
- - - -
- - - -
44,442.51 46,664.64 48,997.87 51,447.77 54,020.15
192,096.00 201,700.80 211,785.84 222,375.13 233,493.89

1,516,513.81 1,630,174.48 1,711,683.21 1,797,267.37 1,887,130.74

 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

Balance Sheet

Year 1
Assets
Current Assets
Cash and Cash Equivalents 556,744.35
Inventory 37,834.99
Supplies 415.50
Total 594,994.83

Non-Current Assets
Tools and Utilities 6,570.55
Furniture and Fixtures 5,459.75
Equipments 7,869.00
Less: Accumulated Depreciation 2,315.15
Total 17,584.15

Total Assets 612,578.98

Liabilities
Current Liability
Vat Payable 60,951.94
Income Tax Payable -
Total 60,951.94

Owner's Equity
Dum Scrumnion, Capital- Beginning 500,000.00
Add: Net Profit 51,627.04
Total Owner's Equity 551,627.04

Total Liabilities and Owner's Equity 612,578.98

MNION
umaguete
umaguete City

Sheet

Year 2 Year 3 Year 4 Year 5

692,961.06 1,177,273.76 1,806,000.86 2,605,842.14

39,726.74 41,713.07 43,798.73 45,988.66
457.05 502.76 553.03 608.33
733,144.85 1,219,489.59 1,850,352.62 2,652,439.14

6,570.55 6,570.55 6,570.55 6,570.55

5,459.75 5,459.75 5,459.75 5,459.75
7,869.00 7,869.00 7,869.00 7,869.00
4,630.30 6,945.45 9,260.60 11,575.75
15,269.00 12,953.85 10,638.70 8,323.55

748,413.85 1,232,443.44 1,860,991.32 2,660,762.69

85,032.48 93,535.73 102,889.30 113,178.23

- 39,105.27 75,659.92 117,028.47
85,032.48 132,641.00 178,549.22 230,206.70

551,627.04 663,381.37 1,099,802.44 1,682,442.11

111,754.33 436,421.07 582,639.66 748,113.88
663,381.37 1,099,802.44 1,682,442.11 2,430,555.99

748,413.85 1,232,443.44 1,860,991.32 2,660,762.69

 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

Income Statement

Year 1
Sales 1,779,624.00
Less: Cost of Goods Sold 1,516,513.81
Gross Profit 263,110.19

Operating Expenses
Advertising Expense 600.00
Rent Expense 48,000.00
Salary Expense 117,895.00
Supplies Expense 27,153.00
Permits and Liscenses 1,420.00
Depreciation 2,315.15
Utilities Expense 9,600.00
Miscellaneous Expense 4,500.00
Total Operating Expenses 211,483.15

Net Profit 51,627.04

RUMNION
t Dumaguete
i, Dumaguete City

Statement

Year 2 Year 3 Year 4 Year 5

1,957,586.40 2,368,679.54 2,605,547.50 2,866,102.25
1,630,174.48 1,711,683.21 1,797,267.37 1,887,130.74
327,411.92 656,996.34 808,280.13 978,971.51

- - - -
48,000.00 48,000.00 48,000.00 48,000.00
121,431.85 125,074.81 128,827.05 132,691.86
27,967.59 28,806.62 29,670.82 30,560.94
1,420.00 1,420.00 1,420.00 1,420.00
2,315.15 2,315.15 2,315.15 2,315.15
9,888.00 10,184.64 10,490.18 10,804.88
4,635.00 4,774.05 4,917.27 5,064.79
215,657.59 220,575.26 225,640.47 230,857.63

111,754.33 436,421.07 582,639.66 748,113.88

 DUM SCRUMNION
Food District Dumaguete
E.J. Blanco, Piapi, Dumaguete City

CASH FLOW STATEMENT

Pre-Operating YEAR 1

Net Income - 51,627.04

Add: Depreciation - 2,315.15
Increase in VAT Payable - 60,951.94
Increase in Income Tax Payable - -

Less: Increase in Inventory - 37,834.99

Increase in Supplies - 415.50
Decrease in Income Tax Payable -
Total Cash Flow from Operating Activities - 76,643.65

Cash Flow from Investing Activities

Cash payments to purchase Tools and Utilities 6,570.55 -
Cash Payment to purchase furnitures and fixtures 5,459.75 -
Cash payment to purchase equipment 7,869.00 -
Total Cash Flow from Investing Activities 19,899.30 -

Cash Flow from Financing Activities

Total Cash Flow from Financing Activities 500,000.00 -

Increase in Cash and Cash Equivalents 480,100.70 76,643.65

Add: Cash and Cash Equivalent, Beginning - 480,100.70
Cash and Cash Equivalent Ending 480,100.70 556,744.35
M SCRUMNION
District Dumaguete
Piapi, Dumaguete City

FLOW STATEMENT

YEAR 2 YEAR 3 YEAR 4 YEAR 5

111,754.33 436,421.07 582,639.66 748,113.88

2,315.15 2,315.15 2,315.15 2,315.15
24,080.54 8,503.25 9,353.57 10,288.93
- 39,105.27 36,554.65 41,368.56

1,891.75 1,986.34 2,085.65 2,189.94

41.55 45.71 50.28 55.30
- - - -
136,216.72 484,312.70 628,727.10 799,841.28

- - - -
- - - -
- - - -
- - - -

- - - -

136,216.72 484,312.70 628,727.10 799,841.28

556,744.35 692,961.06 1,177,273.76 1,806,000.86
692,961.06 1,177,273.76 1,806,000.86 2,605,842.14
 NET PRESENT VALUE
Net Cash Inflow PVF @ 45% PVCI COI
Year 1 76,643.65 0.690 52,853.46
Year 2 136,216.72 0.476 64,784.67
Year 3 484,312.70 0.328 158,854.56
Year 4 628,727.10 0.226 142,218.07
Year 5 799,841.28 0.156 124,775.24
543,486.00 500,000.00

INTERNAL RATE OF RETURN

Net Cash Flow PVFA PVF @ 50% PVCI
Year 1 76,643.65 425,148.29 0.67 51,044.67
Year 2 136,216.72 500,000.00 0.44 60,480.22
Year 3 484,312.70 1.18 0.30 143,356.56
Year 4 628,727.10 0.20 124,173.60
Year 5 799,841.28 0.13 105,259.11
2,125,741.44 484,314.16

PROFITABILITY INDEX
Net Cash Flow Cost of Capital Profitability Index
Year 1 76,643.65 500,000.00 0.15
Year 2 136,216.72 500,000.00 0.27
Year 3 484,312.70 500,000.00 0.97
Year 4 628,727.10 500,000.00 1.26
Year 5 799,841.28 500,000.00 1.60

PAYBACK PERIOD

Net Cash Flow Cash to Date

Year 1 76,643.65 76,643.65 1.00
Year 2 136,216.72 212,860.36 1.00
Year 3 484,312.70 697,173.06 0.57
Year 4 628,727.10
Year 5 799,841.28 500,000.00 2.57

*It will take 2.57 years to recover the investments.

 NPV

43,486.00

E OF RETURN
PVF @ 45% PVCI IRR
0.69 52,807.47 43,440.02 48.67%
0.48 64,784.67 15,685.84 48.67%
0.33 158,854.56 59,125.85
0.23 142,218.07
0.16 124,775.24
543,440.02
Based on the survey 90.16% of the total population in the area will patronize the proposed business.
The total population is 6,921, therefore the number of customer that will visit the proposed business based on the survey is 6
ONION RINGS
Total Capacity Computation(Weekly)
Monthly Yearly
No. of minutes weekly operation 3360 14400 172800
Total minutes allocated to wait for the next order 840 3600 43200
2520 10800 129600
Minutes per serving 5 5 5
Total Capacity of Onion Rings serve in a week 504 2160 25920
No. of Variation 3 3 3
Total Capacity per Variation 168 720 8640

Percentage of take-out based on survey 58.46%

Percentage of Dine-in based on survey 41.54%

No. of take-out 295 1263 15153

No. of dine-in 209 897 10767

ICE SCRUMBLE

No. of minutes weekly operation 3360 14400 172800

Total minutes allocated to wait for the next order 840 3600 43200
2520 10800 129600
Minutes per serving 3 3 3
Total Capacity of Onion Rings serve in a week 840 3600 43200
No. of Variation 3 3 3
Total Capacity per Variation 280 1200 14400

Percentage of take-out based on survey 58.46%

Percentage of Dine-in based on survey 41.54%

No. of take-out 491 2105 25255

No. of dine-in 349 1495 17945
siness.
usiness based on the survey is 6,240.
 FINANCIAL STATEMENT ANALYSIS
(FINANCIAL MIX RATIO)

YEAR 1 YEAR 2 YEAR 3

PROFITABILITY
Return on Investment
Profit 51,627.04 111,754.33 436,421.07
Investment 612,578.98 612,578.98 612,578.98
ROI 0.08 0.18 0.71

Return on Equity
Profit 51,627.04 111,754.33 436,421.07
Owners Equity 551,627.04 663,381.37 1,099,802.44
ROE 0.09 0.17 0.40

Return on Sales
Profit 51,627.04 111,754.33 436,421.07
Net Sales 1,779,624.00 1,957,586.40 2,153,345.04
ROS 0.03 0.06 0.20

LIQUIDITY
Current Ratio
Current Assets 612,578.98 748,413.85 1,232,443.44
Current Liabilities 60,951.94 85,032.48 132,641.00
Current Ratio 10.05 8.80 9.29

Acid-test Ratio
Quick Asset 556,744.35 692,961.06 1,177,273.76
Current Liabilities 60,951.94 85,032.48 132,641.00
Acid test ratio 9.13 8.15 8.88
YEAR 4 YEAR 5

582,639.66 748,113.88
612,578.98 612,578.98
0.95 1.22

582,639.66 748,113.88
1,682,442.11 2,430,555.99
0.35 0.31

582,639.66 748,113.88
2,368,679.54 2,605,547.50
0.25 0.29

1,860,991.32 2,660,762.69
178,549.22 230,206.70
10.42 11.56

1,806,000.86 2,605,842.14
178,549.22 230,206.70
10.11 11.32