Pricing

Year 1 COFFEE
30% 30% 30% 30%
Manufacturing Cost per Unit Jessepresso Cup O’Josh Patpuccino JeriCreamy
Direct Materials ₱7.83 ₱19.63 ₱15.33 ₱22.83
Factory Overhead (20%) ₱1.57 ₱3.93 ₱3.07 ₱4.57
Buffer Cost (15%) ₱1.41 ₱3.53 ₱2.76 ₱4.11
Mark Up on Cost ₱8.10 ₱20.32 ₱15.87 ₱23.63
Output VAT (12%) ₱2.27 ₱5.69 ₱4.44 ₱6.62
Selling Price per Unit ₱21.18 ₱53.10 ₱41.46 ₱61.75
Rounding off Difference -₱0.18 -₱0.10 -₱0.46 ₱0.25
Actual Selling Price ₱21.00 ₱53.00 ₱41.00 ₱62.00
Number of Servings Per Month 75 75 75 75
Sales Per Month ₱1,575.00 ₱3,975.00 ₱3,075.00 ₱4,650.00
Months Per Year 12 12 12 12
Collection from Customers Per Year ₱18,900.00 ₱47,700.00 ₱36,900.00 ₱55,800.00
Less Output VAT ₱2,042.22 ₱5,119.90 ₱3,998.37 ₱5,954.52
Sales Per Year ₱16,857.78 ₱42,580.10 ₱32,901.63 ₱49,845.48
Cost of Goods Sold Per Year ₱8,456.40 ₱21,200.40 ₱16,556.40 ₱24,656.40
Gross Profit Per Year ₱8,401.38 ₱21,379.70 ₱16,345.23 ₱25,189.08

₱1,409.40 ₱3,533.40 ₱2,759.40 ₱4,109.40

₱306,126.00 ₱142,426.32 ₱64,260.00 ₱637,116.48

₱229,985.76
 DRINKS
COFFEE
30% 30% 30% 30% 30% 30%
Cup O’nard Berdum Black Totolatte Jericha Original Milk Tea Dream tea
₱22.50 ₱14.83 ₱28.33 ₱27.66 ₱33.50 ₱33.50
₱4.50 ₱2.97 ₱5.67 ₱5.53 ₱6.70 ₱6.70
₱4.05 ₱2.67 ₱5.10 ₱4.98 ₱6.03 ₱6.03
₱23.29 ₱15.35 ₱29.32 ₱28.63 ₱34.67 ₱34.67
₱6.52 ₱4.30 ₱8.21 ₱8.02 ₱9.71 ₱9.71
₱60.86 ₱40.11 ₱76.63 ₱74.81 ₱90.61 ₱90.61
₱0.14 -₱0.11 ₱0.37 ₱0.19 ₱0.39 ₱0.39
₱61.00 ₱40.00 ₱77.00 ₱75.00 ₱91.00 ₱91.00
75 75 75 75 75 75
₱4,575.00 ₱3,000.00 ₱5,775.00 ₱5,625.00 ₱6,825.00 ₱6,825.00
12 12 12 12 12 12
₱54,900.00 ₱36,000.00 ₱69,300.00 ₱67,500.00 ₱81,900.00 ₱81,900.00
₱5,868.45 ₱3,867.96 ₱7,389.03 ₱7,214.28 ₱8,737.47 ₱8,737.47
₱49,031.55 ₱32,132.04 ₱61,910.97 ₱60,285.72 ₱73,162.53 ₱73,162.53
₱24,300.00 ₱16,016.40 ₱30,596.40 ₱29,872.80 ₱36,180.00 ₱36,180.00
₱24,731.55 ₱16,115.64 ₱31,314.57 ₱30,412.92 ₱36,982.53 ₱36,982.53

₱4,050.00 ₱2,669.40 ₱5,099.40 ₱4,978.80 ₱6,030.00 ₱6,030.00

₱1,149,928.80
₱137,991.46
₱1,287,920.26
DRINKS
TEA
30% 30% 30% 30% 30%
Teasis Feasibilitea Strawberry milk tea Chocolate milk tea Positivitea
₱34.00 ₱24.00 ₱25.50 ₱30.70 ₱44.73
₱6.80 ₱4.80 ₱5.10 ₱6.14 ₱8.95
₱6.12 ₱4.32 ₱4.59 ₱5.53 ₱8.05
₱35.19 ₱24.84 ₱26.39 ₱31.77 ₱46.30
₱9.85 ₱6.96 ₱7.39 ₱8.90 ₱12.96
₱91.96 ₱64.92 ₱68.97 ₱83.04 ₱120.99
₱0.04 ₱0.08 -₱1.97 -₱0.04 ₱0.01
₱92.00 ₱65.00 ₱67.00 ₱83.00 ₱121.00
75 75 75 75 74
₱6,900.00 ₱4,875.00 ₱5,025.00 ₱6,225.00 ₱8,954.00
12 12 12 12 12
₱82,800.00 ₱58,500.00 ₱60,300.00 ₱74,700.00 ₱107,448.00
₱8,867.88 ₱6,259.68 ₱6,650.91 ₱8,007.17 ₱11,510.93
₱73,932.12 ₱52,240.32 ₱53,649.09 ₱66,692.83 ₱95,937.07
₱36,720.00 ₱25,920.00 ₱27,540.00 ₱33,156.00 ₱47,664.29
₱37,212.12 ₱26,320.32 ₱26,109.09 ₱33,536.83 ₱48,272.79

₱6,120.00 ₱4,320.00 ₱4,590.00 ₱5,526.00 ₱7,944.05

 30% 30% 30%
Tealicious Bigtea Fun tea Belgain Chocolate Donut
₱37.33 ₱35.33 ₱43.00 ₱38.00
₱7.47 ₱7.07 ₱8.60 ₱7.60
₱6.72 ₱6.36 ₱7.74 ₱6.84
₱38.64 ₱36.57 ₱44.51 ₱39.33
₱10.82 ₱10.24 ₱12.46 ₱11.01
₱100.97 ₱95.56 ₱116.31 ₱102.78
₱0.03 ₱0.44 -₱0.31 ₱0.22
₱101.00 ₱96.00 ₱116.00 ₱103.00
74 74 74 85
₱7,474.00 ₱7,104.00 ₱8,584.00 ₱8,755.00
12 12 12 12
₱89,688.00 ₱85,248.00 ₱103,008.00 ₱105,060.00
₱9,606.59 ₱9,091.91 ₱11,065.72 ₱11,232.65
₱80,081.41 ₱76,156.09 ₱91,942.28 ₱93,827.35
₱39,778.85 ₱37,647.65 ₱45,820.80 ₱46,512.00
₱40,302.56 ₱38,508.45 ₱46,121.48 ₱47,315.35

₱6,629.81 ₱6,274.61 ₱7,636.80 ₱7,752.00

 DONUT

Cinnamon Sugar Strawberry Filled Toasted Almond donut Oreo Donut

₱25.00 ₱30.00 ₱38.00 ₱38.00
₱5.00 ₱6.00 ₱7.60 ₱7.60
₱4.50 ₱5.40 ₱6.84 ₱6.84
₱25.88 ₱31.05 ₱39.33 ₱39.33
₱7.25 ₱8.69 ₱11.01 ₱11.01
₱67.62 ₱81.14 ₱102.78 ₱102.78
₱0.38 -₱0.14 ₱0.22 ₱0.22
₱68.00 ₱81.00 ₱103.00 ₱103.00
85 84 84 84
₱5,780.00 ₱6,804.00 ₱8,652.00 ₱8,652.00
12 12 12 12
₱69,360.00 ₱81,648.00 ₱103,824.00 ₱103,824.00
₱7,389.90 ₱8,763.55 ₱11,100.50 ₱11,100.50
₱61,970.10 ₱72,884.45 ₱92,723.50 ₱92,723.50
₱30,600.00 ₱36,288.00 ₱45,964.80 ₱45,964.80
₱31,370.10 ₱36,596.45 ₱46,758.70 ₱46,758.70

₱5,100.00 ₱6,048.00 ₱7,660.80 ₱7,660.80

 PASTRIES
PANDESAL SANDWHICH

Corned beef pandesal Spam, Egg, & Cheddar Tuna Melt pndesal Clubhouse Sandwich
₱28.00 ₱48.00 ₱75.00 ₱75.00
₱5.60 ₱9.60 ₱15.00 ₱15.00
₱5.04 ₱8.64 ₱13.50 ₱13.50
₱28.98 ₱49.68 ₱77.63 ₱77.63
₱8.11 ₱13.91 ₱21.74 ₱21.74
₱75.73 ₱129.83 ₱202.86 ₱202.86
₱0.27 ₱0.17 ₱0.14 ₱0.14
₱76.00 ₱130.00 ₱203.00 ₱203.00
84 84 84 84
₱6,384.00 ₱10,920.00 ₱17,052.00 ₱17,052.00
12 12 12 12
₱76,608.00 ₱131,040.00 ₱204,624.00 ₱204,624.00
₱8,179.32 ₱14,021.68 ₱21,908.88 ₱21,908.88
₱68,428.68 ₱117,018.32 ₱182,715.12 ₱182,715.12
₱33,868.80 ₱58,060.80 ₱90,720.00 ₱90,720.00
₱34,559.88 ₱58,957.52 ₱91,995.12 ₱91,995.12

₱5,644.80 ₱9,676.80 ₱15,120.00 ₱15,120.00

SANDWHICH CAKES

Maple Smoke Ham Ferrero Cake Chocolate Nirvana Cake Red Velvet Cake
₱85.00 ₱59.38 ₱45.00 ₱51.25
₱17.00 ₱11.88 ₱9.00 ₱10.25
₱15.30 ₱10.69 ₱8.10 ₱9.23
₱87.98 ₱61.46 ₱46.58 ₱53.04
₱24.63 ₱17.21 ₱13.04 ₱14.85
₱229.91 ₱160.61 ₱121.72 ₱138.62
₱0.09 ₱0.39 ₱0.28 ₱0.38
₱230.00 ₱161.00 ₱122.00 ₱139.00
84 84 84 84
₱19,320.00 ₱13,524.00 ₱10,248.00 ₱11,676.00
12 12 12 12
₱231,840.00 ₱162,288.00 ₱122,976.00 ₱140,112.00
₱24,830.06 ₱17,345.99 ₱13,145.33 ₱14,971.07
₱207,009.94 ₱144,942.01 ₱109,830.67 ₱125,140.93
₱102,816.00 ₱71,826.05 ₱54,432.00 ₱61,992.00
₱104,193.94 ₱73,115.96 ₱55,398.67 ₱63,148.93

₱17,136.00 ₱11,971.01 ₱9,072.00 ₱10,332.00

 BROWNIES

Cream Cheese Brownie Kiss Ultimate Fudgy Brownies Walnut Brownies

₱21.43 ₱18.00 ₱20.00
₱4.29 ₱3.60 ₱4.00
₱3.86 ₱3.24 ₱3.60
₱22.18 ₱18.63 ₱20.70
₱6.21 ₱5.22 ₱5.80
₱57.96 ₱48.69 ₱54.10
₱0.04 ₱0.31 -₱0.10
₱58.00 ₱49.00 ₱54.00
84 84 84
₱4,872.00 ₱4,116.00 ₱4,536.00
12 12 12
₱58,464.00 ₱49,392.00 ₱54,432.00
₱6,260.10 ₱5,258.13 ₱5,842.37
₱52,203.90 ₱44,133.87 ₱48,589.63
₱25,921.73 ₱21,772.80 ₱24,192.00
₱26,282.17 ₱22,361.07 ₱24,397.63

₱4,320.29 ₱3,628.80 ₱4,032.00

s
1495 customers per month 1496 PASTRIES DRINKS
80% PASTRIES and DRINKS 1197 1197 1197
10% PASTRIES 150 150
10% DRINKS 150 150
TOTAL CUSTOMERS 1346 1346 2693
₱0.00 Previous Year Sales
0 incremental
₱2,779,358.63 Current Year sales

1,346
1,346
2692 Monthly Orders
₱259,384.00

₱3,112,608.00 Total Collections from customers

₱333,249.37 Output VAT
₱2,779,358.63 Total Sales
₱1,379,914.56 Total Cost of Goods Sold
₱1,399,444.07 Total Gross Profit

229985.76
Pricing
Year 1 COFFEE
30% 30% 30% 30%
Manufacturing Cost per Unit Jessepresso Cup O’Josh Patpuccino JeriCreamy
Direct Materials ₱7.83 ₱19.63 ₱15.33 ₱22.83
Factory Overhead (20%) ₱1.57 ₱3.93 ₱3.07 ₱4.57
Buffer Cost (15%) ₱1.41 ₱3.53 ₱2.76 ₱4.11
Mark Up on Cost ₱8.10 ₱20.32 ₱15.87 ₱23.63
Output VAT (12%) ₱2.27 ₱5.69 ₱4.44 ₱6.62
Selling Price per Unit ₱21.18 ₱53.10 ₱41.46 ₱61.75
Rounding off Difference -₱0.18 -₱0.10 -₱0.46 ₱0.25
Actual Selling Price ₱21.00 ₱53.00 ₱41.00 ₱62.00
Number of Servings Per Month 83 83 83 83
Sales Per Month ₱1,743.00 ₱4,399.00 ₱3,403.00 ₱5,146.00
Months Per Year 12 12 12 12
Collection from Customers Per Year ₱20,916.00 ₱52,788.00 ₱40,836.00 ₱61,752.00
Less Output VAT ₱2,260.06 ₱5,666.02 ₱4,424.86 ₱6,589.67
Sales Per Year ₱18,655.94 ₱47,121.98 ₱36,411.14 ₱55,162.33
Cost of Goods Sold Per Year ₱9,358.42 ₱23,461.78 ₱18,322.42 ₱27,286.42
Gross Profit Per Year ₱9,297.53 ₱23,660.21 ₱18,088.72 ₱27,875.91

₱338,779.44 ₱157,823.76 ₱733,278.96 ₱42,864.00

₱254,549.23
FACTORY OVERHEAD ₱1,559.74 ₱3,910.30 ₱3,053.74 ₱4,547.74
 DRINKS
COFFEE
30% 30% 30% 30% 30% 30%
Cup O’nard Berdum Black Totolatte Jericha Original Milk Tea Dream tea
₱22.50 ₱14.83 ₱28.33 ₱27.66 ₱33.50 ₱33.50
₱4.50 ₱2.97 ₱5.67 ₱5.53 ₱6.70 ₱6.70
₱4.05 ₱2.67 ₱5.10 ₱4.98 ₱6.03 ₱6.03
₱23.29 ₱15.35 ₱29.32 ₱28.63 ₱34.67 ₱34.67
₱6.52 ₱4.30 ₱8.21 ₱8.02 ₱9.71 ₱9.71
₱60.86 ₱40.11 ₱76.63 ₱74.81 ₱90.61 ₱90.61
₱0.14 -₱0.11 ₱0.37 ₱0.19 ₱0.39 ₱0.39
₱61.00 ₱40.00 ₱77.00 ₱75.00 ₱91.00 ₱91.00
83 83 83 83 83 83
₱5,063.00 ₱3,320.00 ₱6,391.00 ₱6,225.00 ₱7,553.00 ₱7,553.00
12 12 12 12 12 12
₱60,756.00 ₱39,840.00 ₱76,692.00 ₱74,700.00 ₱90,636.00 ₱90,636.00
₱6,494.42 ₱4,280.54 ₱8,177.19 ₱7,983.80 ₱9,669.47 ₱9,669.47
₱54,261.58 ₱35,559.46 ₱68,514.81 ₱66,716.20 ₱80,966.53 ₱80,966.53
₱26,892.00 ₱17,724.82 ₱33,860.02 ₱33,059.23 ₱40,039.20 ₱40,039.20
₱27,369.58 ₱17,834.64 ₱34,654.79 ₱33,656.96 ₱40,927.33 ₱40,927.33

₱1,272,746.16
₱152,729.54
₱1,425,475.70

₱4,482.00 ₱2,954.14 ₱5,643.34 ₱5,509.87 ₱6,673.20 ₱6,673.20

DRINKS
TEA
30% 30% 30% 30% 30%
Teasis Feasibilitea Strawberry milk tea Chocolate milk tea Positivitea
₱34.00 ₱24.00 ₱25.50 ₱30.70 ₱44.73
₱6.80 ₱4.80 ₱5.10 ₱6.14 ₱8.95
₱6.12 ₱4.32 ₱4.59 ₱5.53 ₱8.05
₱35.19 ₱24.84 ₱26.39 ₱31.77 ₱46.30
₱9.85 ₱6.96 ₱7.39 ₱8.90 ₱12.96
₱91.96 ₱64.92 ₱68.97 ₱83.04 ₱120.99
₱0.04 ₱0.08 -₱1.97 -₱0.04 ₱0.01
₱92.00 ₱65.00 ₱67.00 ₱83.00 ₱121.00
83 83 83 83 82
₱7,636.00 ₱5,395.00 ₱5,561.00 ₱6,889.00 ₱9,922.00
12 12 12 12 12
₱91,632.00 ₱64,740.00 ₱66,732.00 ₱82,668.00 ₱119,064.00
₱9,813.79 ₱6,927.38 ₱7,360.34 ₱8,861.27 ₱12,755.35
₱81,818.21 ₱57,812.62 ₱59,371.66 ₱73,806.73 ₱106,308.65
₱40,636.80 ₱28,684.80 ₱30,477.60 ₱36,692.64 ₱52,817.18
₱41,181.41 ₱29,127.82 ₱28,894.06 ₱37,114.09 ₱53,491.47

₱6,772.80 ₱4,780.80 ₱5,079.60 ₱6,115.44 ₱8,802.86

 30% 30% 30%
Tealicious Bigtea Fun tea Belgain Chocolate Donut
₱37.33 ₱35.33 ₱43.00 ₱38.00
₱7.47 ₱7.07 ₱8.60 ₱7.60
₱6.72 ₱6.36 ₱7.74 ₱6.84
₱38.64 ₱36.57 ₱44.51 ₱39.33
₱10.82 ₱10.24 ₱12.46 ₱11.01
₱100.97 ₱95.56 ₱116.31 ₱102.78
₱0.03 ₱0.44 -₱0.31 ₱0.22
₱101.00 ₱96.00 ₱116.00 ₱103.00
82 82 82 93
₱8,282.00 ₱7,872.00 ₱9,512.00 ₱9,579.00
12 12 12 12
₱99,384.00 ₱94,464.00 ₱114,144.00 ₱114,948.00
₱10,645.14 ₱10,074.82 ₱12,262.02 ₱12,289.84
₱88,738.86 ₱84,389.18 ₱101,881.98 ₱102,658.16
₱44,079.26 ₱41,717.66 ₱50,774.40 ₱50,889.60
₱44,659.59 ₱42,671.52 ₱51,107.58 ₱51,768.56

₱7,346.54 ₱6,952.94 ₱8,462.40 ₱8,481.60

 DONUT

Cinnamon Sugar Strawberry Filled Toasted Almond donut Oreo Donut

₱25.00 ₱30.00 ₱38.00 ₱38.00
₱5.00 ₱6.00 ₱7.60 ₱7.60
₱4.50 ₱5.40 ₱6.84 ₱6.84
₱25.88 ₱31.05 ₱39.33 ₱39.33
₱7.25 ₱8.69 ₱11.01 ₱11.01
₱67.62 ₱81.14 ₱102.78 ₱102.78
₱0.38 -₱0.14 ₱0.22 ₱0.22
₱68.00 ₱81.00 ₱103.00 ₱103.00
93 93 93 93
₱6,324.00 ₱7,533.00 ₱9,579.00 ₱9,579.00
12 12 12 12
₱75,888.00 ₱90,396.00 ₱114,948.00 ₱114,948.00
₱8,085.42 ₱9,702.50 ₱12,289.84 ₱12,289.84
₱67,802.58 ₱80,693.50 ₱102,658.16 ₱102,658.16
₱33,480.00 ₱40,176.00 ₱50,889.60 ₱50,889.60
₱34,322.58 ₱40,517.50 ₱51,768.56 ₱51,768.56

₱5,580.00 ₱6,696.00 ₱8,481.60 ₱8,481.60

 PASTRIES
PANDESAL SANDWHICH

Corned beef pandesal Spam, Egg, & Cheddar Tuna Melt pndesal Clubhouse Sandwich
₱28.00 ₱48.00 ₱75.00 ₱75.00
₱5.60 ₱9.60 ₱15.00 ₱15.00
₱5.04 ₱8.64 ₱13.50 ₱13.50
₱28.98 ₱49.68 ₱77.63 ₱77.63
₱8.11 ₱13.91 ₱21.74 ₱21.74
₱75.73 ₱129.83 ₱202.86 ₱202.86
₱0.27 ₱0.17 ₱0.14 ₱0.14
₱76.00 ₱130.00 ₱203.00 ₱203.00
93 93 93 93
₱7,068.00 ₱12,090.00 ₱18,879.00 ₱18,879.00
12 12 12 12
₱84,816.00 ₱145,080.00 ₱226,548.00 ₱226,548.00
₱9,055.67 ₱15,524.01 ₱24,256.26 ₱24,256.26
₱75,760.33 ₱129,555.99 ₱202,291.74 ₱202,291.74
₱37,497.60 ₱64,281.60 ₱100,440.00 ₱100,440.00
₱38,262.73 ₱65,274.39 ₱101,851.74 ₱101,851.74

₱6,249.60 ₱10,713.60 ₱16,740.00 ₱16,740.00

SANDWHICH CAKES

Maple Smoke Ham Ferrero Cake Chocolate Nirvana Cake Red Velvet Cake
₱85.00 ₱59.38 ₱45.00 ₱51.25
₱17.00 ₱11.88 ₱9.00 ₱10.25
₱15.30 ₱10.69 ₱8.10 ₱9.23
₱87.98 ₱61.46 ₱46.58 ₱53.04
₱24.63 ₱17.21 ₱13.04 ₱14.85
₱229.91 ₱160.61 ₱121.72 ₱138.62
₱0.09 ₱0.39 ₱0.28 ₱0.38
₱230.00 ₱161.00 ₱122.00 ₱139.00
93 93 93 93
₱21,390.00 ₱14,973.00 ₱11,346.00 ₱12,927.00
12 12 12 12
₱256,680.00 ₱179,676.00 ₱136,152.00 ₱155,124.00
₱27,490.43 ₱19,204.49 ₱14,553.76 ₱16,575.11
₱229,189.57 ₱160,471.51 ₱121,598.24 ₱138,548.89
₱113,832.00 ₱79,521.70 ₱60,264.00 ₱68,634.00
₱115,357.57 ₱80,949.81 ₱61,334.24 ₱69,914.89

₱18,972.00 ₱13,253.62 ₱10,044.00 ₱11,439.00

 BROWNIES

Cream Cheese Brownie Kiss Ultimate Fudgy Brownies Walnut Brownies

₱21.43 ₱18.00 ₱20.00
₱4.29 ₱3.60 ₱4.00
₱3.86 ₱3.24 ₱3.60
₱22.18 ₱18.63 ₱20.70
₱6.21 ₱5.22 ₱5.80
₱57.96 ₱48.69 ₱54.10
₱0.04 ₱0.31 -₱0.10
₱58.00 ₱49.00 ₱54.00
93 94 94
₱5,394.00 ₱4,606.00 ₱5,076.00
12 12 12
₱64,728.00 ₱55,272.00 ₱60,912.00
₱6,930.82 ₱5,884.10 ₱6,537.89
₱57,797.18 ₱49,387.90 ₱54,374.11
₱28,699.06 ₱24,364.80 ₱27,072.00
₱29,098.12 ₱25,023.10 ₱27,302.11

₱4,783.18 ₱4,060.80 ₱4,512.00

s
1655 customers per month 1655 PASTRIES DRINKS
80% PASTRIES and DRINKS 1324 1324 1324
10% PASTRIES 166 166
10% DRINKS 166 166
TOTAL CUSTOMERS 1490 1490 2979
₱2,779,358.63 Previous Year Sales
10.68% incremental
₱3,076,202.16 Current Year sales

1,490
1,490
2980 Monthly Orders
₱287,087.00 1655

₱3,445,044.00 Total Collections from customers

₱368,841.84 Output VAT
₱3,076,202.16 Total Sales
₱1,527,295.39 Total Cost of Goods Sold
₱1,548,906.77 Total Gross Profit

₱254,549.23
Pricing
Year 1 COFFEE
30% 30% 30% 30%
Manufacturing Cost per Unit Jessepresso Cup O’Josh Patpuccino JeriCreamy
Direct Materials ₱7.83 ₱19.63 ₱15.33 ₱22.83
Factory Overhead (20%) ₱1.57 ₱3.93 ₱3.07 ₱4.57
Buffer Cost (15%) ₱1.41 ₱3.53 ₱2.76 ₱4.11
Mark Up on Cost ₱8.10 ₱20.32 ₱15.87 ₱23.63
Output VAT (12%) ₱2.27 ₱5.69 ₱4.44 ₱6.62
Selling Price per Unit ₱21.18 ₱53.10 ₱41.46 ₱61.75
Rounding off Difference -₱0.18 -₱0.10 -₱0.46 ₱0.25
Actual Selling Price ₱21.00 ₱53.00 ₱41.00 ₱62.00
Number of Servings Per Month 91 91 91 91
Sales Per Month ₱1,911.00 ₱4,823.00 ₱3,731.00 ₱5,642.00
Months Per Year 12 12 12 12
Collection from Customers Per Year ₱22,932.00 ₱57,876.00 ₱44,772.00 ₱67,704.00
Less Output VAT ₱2,477.89 ₱6,212.14 ₱4,851.36 ₱7,224.82
Sales Per Year ₱20,454.11 ₱51,663.86 ₱39,920.64 ₱60,479.18
Cost of Goods Sold Per Year ₱10,260.43 ₱25,723.15 ₱20,088.43 ₱29,916.43
Gross Profit Per Year ₱10,193.67 ₱25,940.71 ₱19,832.21 ₱30,562.75

₱371,432.88 ₱173,221.20 ₱804,241.44 ₱46,968.00

₱279,172.70
 DRINKS
COFFEE
30% 30% 30% 30% 30% 30%
Cup O’nard Berdum Black Totolatte Jericha Original Milk Tea Dream tea
₱22.50 ₱14.83 ₱28.33 ₱27.66 ₱33.50 ₱33.50
₱4.50 ₱2.97 ₱5.67 ₱5.53 ₱6.70 ₱6.70
₱4.05 ₱2.67 ₱5.10 ₱4.98 ₱6.03 ₱6.03
₱23.29 ₱15.35 ₱29.32 ₱28.63 ₱34.67 ₱34.67
₱6.52 ₱4.30 ₱8.21 ₱8.02 ₱9.71 ₱9.71
₱60.86 ₱40.11 ₱76.63 ₱74.81 ₱90.61 ₱90.61
₱0.14 -₱0.11 ₱0.37 ₱0.19 ₱0.39 ₱0.39
₱61.00 ₱40.00 ₱77.00 ₱75.00 ₱91.00 ₱91.00
91 91 91 91 91 91
₱5,551.00 ₱3,640.00 ₱7,007.00 ₱6,825.00 ₱8,281.00 ₱8,281.00
12 12 12 12 12 12
₱66,612.00 ₱43,680.00 ₱84,084.00 ₱81,900.00 ₱99,372.00 ₱99,372.00
₱7,120.39 ₱4,693.13 ₱8,965.36 ₱8,753.33 ₱10,601.46 ₱10,601.46
₱59,491.61 ₱38,986.87 ₱75,118.64 ₱73,146.67 ₱88,770.54 ₱88,770.54
₱29,484.00 ₱19,433.23 ₱37,123.63 ₱36,245.66 ₱43,898.40 ₱43,898.40
₱30,007.61 ₱19,553.64 ₱37,995.01 ₱36,901.01 ₱44,872.14 ₱44,872.14

₱1,395,863.52
₱167,503.62
₱1,563,367.14
DRINKS
TEA
30% 30% 30% 30% 30%
Teasis Feasibilitea Strawberry milk tea Chocolate milk tea Positivitea
₱34.00 ₱24.00 ₱25.50 ₱30.70 ₱44.73
₱6.80 ₱4.80 ₱5.10 ₱6.14 ₱8.95
₱6.12 ₱4.32 ₱4.59 ₱5.53 ₱8.05
₱35.19 ₱24.84 ₱26.39 ₱31.77 ₱46.30
₱9.85 ₱6.96 ₱7.39 ₱8.90 ₱12.96
₱91.96 ₱64.92 ₱68.97 ₱83.04 ₱120.99
₱0.04 ₱0.08 -₱1.97 -₱0.04 ₱0.01
₱92.00 ₱65.00 ₱67.00 ₱83.00 ₱121.00
91 91 91 91 90
₱8,372.00 ₱5,915.00 ₱6,097.00 ₱7,553.00 ₱10,890.00
12 12 12 12 12
₱100,464.00 ₱70,980.00 ₱73,164.00 ₱90,636.00 ₱130,680.00
₱10,759.69 ₱7,595.08 ₱8,069.77 ₱9,715.37 ₱13,999.77
₱89,704.31 ₱63,384.92 ₱65,094.23 ₱80,920.63 ₱116,680.23
₱44,553.60 ₱31,449.60 ₱33,415.20 ₱40,229.28 ₱57,970.08
₱45,150.71 ₱31,935.32 ₱31,679.03 ₱40,691.35 ₱58,710.15
 30% 30% 30%
Tealicious Bigtea Fun tea Belgain Chocolate Donut
₱37.33 ₱35.33 ₱43.00 ₱38.00
₱7.47 ₱7.07 ₱8.60 ₱7.60
₱6.72 ₱6.36 ₱7.74 ₱6.84
₱38.64 ₱36.57 ₱44.51 ₱39.33
₱10.82 ₱10.24 ₱12.46 ₱11.01
₱100.97 ₱95.56 ₱116.31 ₱102.78
₱0.03 ₱0.44 -₱0.31 ₱0.22
₱101.00 ₱96.00 ₱116.00 ₱103.00
90 90 90 102
₱9,090.00 ₱8,640.00 ₱10,440.00 ₱10,506.00
12 12 12 12
₱109,080.00 ₱103,680.00 ₱125,280.00 ₱126,072.00
₱11,683.69 ₱11,057.72 ₱13,458.31 ₱13,479.18
₱97,396.31 ₱92,622.28 ₱111,821.69 ₱112,592.82
₱48,379.68 ₱45,787.68 ₱55,728.00 ₱55,814.40
₱49,016.63 ₱46,834.60 ₱56,093.69 ₱56,778.42
 DONUT

Cinnamon Sugar Strawberry Filled Toasted Almond donut Oreo Donut

₱25.00 ₱30.00 ₱38.00 ₱38.00
₱5.00 ₱6.00 ₱7.60 ₱7.60
₱4.50 ₱5.40 ₱6.84 ₱6.84
₱25.88 ₱31.05 ₱39.33 ₱39.33
₱7.25 ₱8.69 ₱11.01 ₱11.01
₱67.62 ₱81.14 ₱102.78 ₱102.78
₱0.38 -₱0.14 ₱0.22 ₱0.22
₱68.00 ₱81.00 ₱103.00 ₱103.00
102 102 102 102
₱6,936.00 ₱8,262.00 ₱10,506.00 ₱10,506.00
12 12 12 12
₱83,232.00 ₱99,144.00 ₱126,072.00 ₱126,072.00
₱8,867.88 ₱10,641.46 ₱13,479.18 ₱13,479.18
₱74,364.12 ₱88,502.54 ₱112,592.82 ₱112,592.82
₱36,720.00 ₱44,064.00 ₱55,814.40 ₱55,814.40
₱37,644.12 ₱44,438.54 ₱56,778.42 ₱56,778.42
 PASTRIES
PANDESAL SANDWHICH

Corned beef pandesal Spam, Egg, & Cheddar Tuna Melt pndesal Clubhouse Sandwich
₱28.00 ₱48.00 ₱75.00 ₱75.00
₱5.60 ₱9.60 ₱15.00 ₱15.00
₱5.04 ₱8.64 ₱13.50 ₱13.50
₱28.98 ₱49.68 ₱77.63 ₱77.63
₱8.11 ₱13.91 ₱21.74 ₱21.74
₱75.73 ₱129.83 ₱202.86 ₱202.86
₱0.27 ₱0.17 ₱0.14 ₱0.14
₱76.00 ₱130.00 ₱203.00 ₱203.00
102 102 102 102
₱7,752.00 ₱13,260.00 ₱20,706.00 ₱20,706.00
12 12 12 12
₱93,024.00 ₱159,120.00 ₱248,472.00 ₱248,472.00
₱9,932.03 ₱17,026.33 ₱26,603.64 ₱26,603.64
₱83,091.97 ₱142,093.67 ₱221,868.36 ₱221,868.36
₱41,126.40 ₱70,502.40 ₱110,160.00 ₱110,160.00
₱41,965.57 ₱71,591.27 ₱111,708.36 ₱111,708.36
SANDWHICH CAKES

Maple Smoke Ham Ferrero Cake Chocolate Nirvana Cake Red Velvet Cake
₱85.00 ₱59.38 ₱45.00 ₱51.25
₱17.00 ₱11.88 ₱9.00 ₱10.25
₱15.30 ₱10.69 ₱8.10 ₱9.23
₱87.98 ₱61.46 ₱46.58 ₱53.04
₱24.63 ₱17.21 ₱13.04 ₱14.85
₱229.91 ₱160.61 ₱121.72 ₱138.62
₱0.09 ₱0.39 ₱0.28 ₱0.38
₱230.00 ₱161.00 ₱122.00 ₱139.00
102 102 102 102
₱23,460.00 ₱16,422.00 ₱12,444.00 ₱14,178.00
12 12 12 12
₱281,520.00 ₱197,064.00 ₱149,328.00 ₱170,136.00
₱30,150.79 ₱21,062.99 ₱15,962.18 ₱18,179.15
₱251,369.21 ₱176,001.01 ₱133,365.82 ₱151,956.85
₱124,848.00 ₱87,217.34 ₱66,096.00 ₱75,276.00
₱126,521.21 ₱88,783.67 ₱67,269.82 ₱76,680.85
 BROWNIES

Cream Cheese Brownie Kiss Ultimate Fudgy Brownies Walnut Brownies

₱21.43 ₱18.00 ₱20.00
₱4.29 ₱3.60 ₱4.00
₱3.86 ₱3.24 ₱3.60
₱22.18 ₱18.63 ₱20.70
₱6.21 ₱5.22 ₱5.80
₱57.96 ₱48.69 ₱54.10
₱0.04 ₱0.31 -₱0.10
₱58.00 ₱49.00 ₱54.00
102 103 103
₱5,916.00 ₱5,047.00 ₱5,562.00
12 12 12
₱70,992.00 ₱60,564.00 ₱66,744.00
₱7,601.55 ₱6,447.47 ₱7,163.86
₱63,390.45 ₱54,116.53 ₱59,580.14
₱31,476.38 ₱26,697.60 ₱29,664.00
₱31,914.07 ₱27,418.93 ₱29,916.14

90.7777777777778 102.125

s
1655 customers per month 1815 PASTRIES DRINKS
80% PASTRIES and DRINKS 1452 1452 1452
10% PASTRIES 182 182
10% DRINKS 182 182
TOTAL CUSTOMERS 1634 1634 3267
₱3,076,202.16 Previous Year Sales
9.67% incremental
₱3,373,774.75 Current Year sales

1,634
1,634
3268 Monthly Orders
₱314,858.00 1815

₱3,778,296.00 Total Collections from customers

₱404,521.25 Output VAT
₱3,373,774.75 Total Sales
₱1,675,036.22 Total Cost of Goods Sold
₱1,698,738.53 Total Gross Profit
Pricing
Year 1 COFFEE
30% 30% 30% 30%
Manufacturing Cost per Unit Jessepresso Cup O’Josh Patpuccino JeriCreamy
Direct Materials ₱7.83 ₱19.63 ₱15.33 ₱22.83
Factory Overhead (20%) ₱1.57 ₱3.93 ₱3.07 ₱4.57
Buffer Cost (15%) ₱1.41 ₱3.53 ₱2.76 ₱4.11
Mark Up on Cost ₱8.10 ₱20.32 ₱15.87 ₱23.63
Output VAT (12%) ₱2.27 ₱5.69 ₱4.44 ₱6.62
Selling Price per Unit ₱21.18 ₱53.10 ₱41.46 ₱61.75
Rounding off Difference -₱0.18 -₱0.10 -₱0.46 ₱0.25
Actual Selling Price ₱21.00 ₱53.00 ₱41.00 ₱62.00
Number of Servings Per Month 99 99 99 99
Sales Per Month ₱2,079.00 ₱5,247.00 ₱4,059.00 ₱6,138.00
Months Per Year 12 12 12 12
Collection from Customers Per Year ₱24,948.00 ₱62,964.00 ₱48,708.00 ₱73,656.00
Less Output VAT ₱2,695.73 ₱6,758.26 ₱5,277.85 ₱7,859.97
Sales Per Year ₱22,252.27 ₱56,205.74 ₱43,430.15 ₱65,796.03
Cost of Goods Sold Per Year ₱11,162.45 ₱27,984.53 ₱21,854.45 ₱32,546.45
Gross Profit Per Year ₱11,089.82 ₱28,221.21 ₱21,575.70 ₱33,249.58

₱404,086.32 ₱188,618.64 ₱875,203.92 ₱51,072.00

₱303,796.18
 DRINKS
COFFEE
30% 30% 30% 30% 30% 30%
Cup O’nard Berdum Black Totolatte Jericha Original Milk Tea Dream tea
₱22.50 ₱14.83 ₱28.33 ₱27.66 ₱33.50 ₱33.50
₱4.50 ₱2.97 ₱5.67 ₱5.53 ₱6.70 ₱6.70
₱4.05 ₱2.67 ₱5.10 ₱4.98 ₱6.03 ₱6.03
₱23.29 ₱15.35 ₱29.32 ₱28.63 ₱34.67 ₱34.67
₱6.52 ₱4.30 ₱8.21 ₱8.02 ₱9.71 ₱9.71
₱60.86 ₱40.11 ₱76.63 ₱74.81 ₱90.61 ₱90.61
₱0.14 -₱0.11 ₱0.37 ₱0.19 ₱0.39 ₱0.39
₱61.00 ₱40.00 ₱77.00 ₱75.00 ₱91.00 ₱91.00
99 99 99 99 99 99
₱6,039.00 ₱3,960.00 ₱7,623.00 ₱7,425.00 ₱9,009.00 ₱9,009.00
12 12 12 12 12 12
₱72,468.00 ₱47,520.00 ₱91,476.00 ₱89,100.00 ₱108,108.00 ₱108,108.00
₱7,746.35 ₱5,105.71 ₱9,753.52 ₱9,522.85 ₱11,533.46 ₱11,533.46
₱64,721.65 ₱42,414.29 ₱81,722.48 ₱79,577.15 ₱96,574.54 ₱96,574.54
₱32,076.00 ₱21,141.65 ₱40,387.25 ₱39,432.10 ₱47,757.60 ₱47,757.60
₱32,645.65 ₱21,272.64 ₱41,335.23 ₱40,145.05 ₱48,816.94 ₱48,816.94

₱1,518,980.88
₱182,277.71
₱1,701,258.59
DRINKS
TEA
30% 30% 30% 30% 30%
Teasis Feasibilitea Strawberry milk tea Chocolate milk tea Positivitea
₱34.00 ₱24.00 ₱25.50 ₱30.70 ₱44.73
₱6.80 ₱4.80 ₱5.10 ₱6.14 ₱8.95
₱6.12 ₱4.32 ₱4.59 ₱5.53 ₱8.05
₱35.19 ₱24.84 ₱26.39 ₱31.77 ₱46.30
₱9.85 ₱6.96 ₱7.39 ₱8.90 ₱12.96
₱91.96 ₱64.92 ₱68.97 ₱83.04 ₱120.99
₱0.04 ₱0.08 -₱1.97 -₱0.04 ₱0.01
₱92.00 ₱65.00 ₱67.00 ₱83.00 ₱121.00
99 99 99 99 98
₱9,108.00 ₱6,435.00 ₱6,633.00 ₱8,217.00 ₱11,858.00
12 12 12 12 12
₱109,296.00 ₱77,220.00 ₱79,596.00 ₱98,604.00 ₱142,296.00
₱11,705.60 ₱8,262.78 ₱8,779.20 ₱10,569.47 ₱15,244.20
₱97,590.40 ₱68,957.22 ₱70,816.80 ₱88,034.53 ₱127,051.80
₱48,470.40 ₱34,214.40 ₱36,352.80 ₱43,765.92 ₱63,122.98
₱49,120.00 ₱34,742.82 ₱34,464.00 ₱44,268.61 ₱63,928.83
 30% 30% 30%
Tealicious Bigtea Fun tea Belgain Chocolate Donut
₱37.33 ₱35.33 ₱43.00 ₱38.00
₱7.47 ₱7.07 ₱8.60 ₱7.60
₱6.72 ₱6.36 ₱7.74 ₱6.84
₱38.64 ₱36.57 ₱44.51 ₱39.33
₱10.82 ₱10.24 ₱12.46 ₱11.01
₱100.97 ₱95.56 ₱116.31 ₱102.78
₱0.03 ₱0.44 -₱0.31 ₱0.22
₱101.00 ₱96.00 ₱116.00 ₱103.00
98 98 98 111
₱9,898.00 ₱9,408.00 ₱11,368.00 ₱11,433.00
12 12 12 12
₱118,776.00 ₱112,896.00 ₱136,416.00 ₱137,196.00
₱12,722.24 ₱12,040.63 ₱14,654.61 ₱14,668.52
₱106,053.76 ₱100,855.37 ₱121,761.39 ₱122,527.48
₱52,680.10 ₱49,857.70 ₱60,681.60 ₱60,739.20
₱53,373.66 ₱50,997.67 ₱61,079.79 ₱61,788.28
 DONUT

Cinnamon Sugar Strawberry Filled Toasted Almond donut Oreo Donut

₱25.00 ₱30.00 ₱38.00 ₱38.00
₱5.00 ₱6.00 ₱7.60 ₱7.60
₱4.50 ₱5.40 ₱6.84 ₱6.84
₱25.88 ₱31.05 ₱39.33 ₱39.33
₱7.25 ₱8.69 ₱11.01 ₱11.01
₱67.62 ₱81.14 ₱102.78 ₱102.78
₱0.38 -₱0.14 ₱0.22 ₱0.22
₱68.00 ₱81.00 ₱103.00 ₱103.00
111 111 111 111
₱7,548.00 ₱8,991.00 ₱11,433.00 ₱11,433.00
12 12 12 12
₱90,576.00 ₱107,892.00 ₱137,196.00 ₱137,196.00
₱9,650.34 ₱11,580.41 ₱14,668.52 ₱14,668.52
₱80,925.66 ₱96,311.59 ₱122,527.48 ₱122,527.48
₱39,960.00 ₱47,952.00 ₱60,739.20 ₱60,739.20
₱40,965.66 ₱48,359.59 ₱61,788.28 ₱61,788.28
 PASTRIES
PANDESAL SANDWHICH

Corned beef pandesal Spam, Egg, & Cheddar Tuna Melt pndesal Clubhouse Sandwich
₱28.00 ₱48.00 ₱75.00 ₱75.00
₱5.60 ₱9.60 ₱15.00 ₱15.00
₱5.04 ₱8.64 ₱13.50 ₱13.50
₱28.98 ₱49.68 ₱77.63 ₱77.63
₱8.11 ₱13.91 ₱21.74 ₱21.74
₱75.73 ₱129.83 ₱202.86 ₱202.86
₱0.27 ₱0.17 ₱0.14 ₱0.14
₱76.00 ₱130.00 ₱203.00 ₱203.00
111 111 111 111
₱8,436.00 ₱14,430.00 ₱22,533.00 ₱22,533.00
12 12 12 12
₱101,232.00 ₱173,160.00 ₱270,396.00 ₱270,396.00
₱10,808.38 ₱18,528.65 ₱28,951.02 ₱28,951.02
₱90,423.62 ₱154,631.35 ₱241,444.98 ₱241,444.98
₱44,755.20 ₱76,723.20 ₱119,880.00 ₱119,880.00
₱45,668.42 ₱77,908.15 ₱121,564.98 ₱121,564.98
SANDWHICH CAKES

Maple Smoke Ham Ferrero Cake Chocolate Nirvana Cake Red Velvet Cake
₱85.00 ₱59.38 ₱45.00 ₱51.25
₱17.00 ₱11.88 ₱9.00 ₱10.25
₱15.30 ₱10.69 ₱8.10 ₱9.23
₱87.98 ₱61.46 ₱46.58 ₱53.04
₱24.63 ₱17.21 ₱13.04 ₱14.85
₱229.91 ₱160.61 ₱121.72 ₱138.62
₱0.09 ₱0.39 ₱0.28 ₱0.38
₱230.00 ₱161.00 ₱122.00 ₱139.00
111 111 111 111
₱25,530.00 ₱17,871.00 ₱13,542.00 ₱15,429.00
12 12 12 12
₱306,360.00 ₱214,452.00 ₱162,504.00 ₱185,148.00
₱32,811.16 ₱22,921.49 ₱17,370.61 ₱19,783.20
₱273,548.84 ₱191,530.51 ₱145,133.39 ₱165,364.80
₱135,864.00 ₱94,912.99 ₱71,928.00 ₱81,918.00
₱137,684.84 ₱96,617.52 ₱73,205.39 ₱83,446.80
 BROWNIES

Cream Cheese Brownie Kiss Ultimate Fudgy Brownies Walnut Brownies

₱21.43 ₱18.00 ₱20.00
₱4.29 ₱3.60 ₱4.00
₱3.86 ₱3.24 ₱3.60
₱22.18 ₱18.63 ₱20.70
₱6.21 ₱5.22 ₱5.80
₱57.96 ₱48.69 ₱54.10
₱0.04 ₱0.31 -₱0.10
₱58.00 ₱49.00 ₱54.00
111 112 112
₱6,438.00 ₱5,488.00 ₱6,048.00
12 12 12
₱77,256.00 ₱65,856.00 ₱72,576.00
₱8,272.27 ₱7,010.84 ₱7,789.82
₱68,983.73 ₱58,845.16 ₱64,786.18
₱34,253.71 ₱29,030.40 ₱32,256.00
₱34,730.02 ₱29,814.76 ₱32,530.18

98.7777777777778 111.125

s
1655 customers per month 1976 PASTRIES DRINKS
80% PASTRIES and DRINKS 1581 1581 1581
10% PASTRIES 198 198
10% DRINKS 198 198
TOTAL CUSTOMERS 1778 1778 3557
₱3,373,774.75 Previous Year Sales
8.82% incremental
₱3,671,347.34 Current Year sales

1,778
1,778
3556 Monthly Orders
₱342,629.00 1976

₱4,111,548.00 Total Collections from customers

₱440,200.66 Output VAT
₱3,671,347.34 Total Sales
₱1,822,777.06 Total Cost of Goods Sold
₱1,848,570.28 Total Gross Profit
Pricing
Year 1 COFFEE
30% 30% 30% 30%
Manufacturing Cost per Unit Jessepresso Cup O’Josh Patpuccino JeriCreamy
Direct Materials ₱7.83 ₱19.63 ₱15.33 ₱22.83
Factory Overhead (20%) ₱1.57 ₱3.93 ₱3.07 ₱4.57
Buffer Cost (15%) ₱1.41 ₱3.53 ₱2.76 ₱4.11
Mark Up on Cost ₱8.10 ₱20.32 ₱15.87 ₱23.63
Output VAT (12%) ₱2.27 ₱5.69 ₱4.44 ₱6.62
Selling Price per Unit ₱21.18 ₱53.10 ₱41.46 ₱61.75
Rounding off Difference -₱0.18 -₱0.10 -₱0.46 ₱0.25
Actual Selling Price ₱21.00 ₱53.00 ₱41.00 ₱62.00
Number of Servings Per Month 107 107 107 107
Sales Per Month ₱2,247.00 ₱5,671.00 ₱4,387.00 ₱6,634.00
Months Per Year 12 12 12 12
Collection from Customers Per Year ₱26,964.00 ₱68,052.00 ₱52,644.00 ₱79,608.00
Less Output VAT ₱2,913.57 ₱7,304.39 ₱5,704.34 ₱8,495.12
Sales Per Year ₱24,050.43 ₱60,747.61 ₱46,939.66 ₱71,112.88
Cost of Goods Sold Per Year ₱12,064.46 ₱30,245.90 ₱23,620.46 ₱35,176.46
Gross Profit Per Year ₱11,985.97 ₱30,501.71 ₱23,319.19 ₱35,936.42

₱436,739.76 ₱204,016.08 ₱946,166.40 ₱55,176.00

₱328,419.65
 DRINKS
COFFEE
30% 30% 30% 30% 30% 30%
Cup O’nard Berdum Black Totolatte Jericha Original Milk Tea Dream tea
₱22.50 ₱14.83 ₱28.33 ₱27.66 ₱33.50 ₱33.50
₱4.50 ₱2.97 ₱5.67 ₱5.53 ₱6.70 ₱6.70
₱4.05 ₱2.67 ₱5.10 ₱4.98 ₱6.03 ₱6.03
₱23.29 ₱15.35 ₱29.32 ₱28.63 ₱34.67 ₱34.67
₱6.52 ₱4.30 ₱8.21 ₱8.02 ₱9.71 ₱9.71
₱60.86 ₱40.11 ₱76.63 ₱74.81 ₱90.61 ₱90.61
₱0.14 -₱0.11 ₱0.37 ₱0.19 ₱0.39 ₱0.39
₱61.00 ₱40.00 ₱77.00 ₱75.00 ₱91.00 ₱91.00
107 107 107 107 107 107
₱6,527.00 ₱4,280.00 ₱8,239.00 ₱8,025.00 ₱9,737.00 ₱9,737.00
12 12 12 12 12 12
₱78,324.00 ₱51,360.00 ₱98,868.00 ₱96,300.00 ₱116,844.00 ₱116,844.00
₱8,372.32 ₱5,518.29 ₱10,541.68 ₱10,292.37 ₱12,465.46 ₱12,465.46
₱69,951.68 ₱45,841.71 ₱88,326.32 ₱86,007.63 ₱104,378.54 ₱104,378.54
₱34,668.00 ₱22,850.06 ₱43,650.86 ₱42,618.53 ₱51,616.80 ₱51,616.80
₱35,283.68 ₱22,991.65 ₱44,675.45 ₱43,389.10 ₱52,761.74 ₱52,761.74

₱1,642,098.24
₱197,051.79
₱1,839,150.03
DRINKS
TEA
30% 30% 30% 30% 30%
Teasis Feasibilitea Strawberry milk tea Chocolate milk tea Positivitea
₱34.00 ₱24.00 ₱25.50 ₱30.70 ₱44.73
₱6.80 ₱4.80 ₱5.10 ₱6.14 ₱8.95
₱6.12 ₱4.32 ₱4.59 ₱5.53 ₱8.05
₱35.19 ₱24.84 ₱26.39 ₱31.77 ₱46.30
₱9.85 ₱6.96 ₱7.39 ₱8.90 ₱12.96
₱91.96 ₱64.92 ₱68.97 ₱83.04 ₱120.99
₱0.04 ₱0.08 -₱1.97 -₱0.04 ₱0.01
₱92.00 ₱65.00 ₱67.00 ₱83.00 ₱121.00
107 107 107 107 106
₱9,844.00 ₱6,955.00 ₱7,169.00 ₱8,881.00 ₱12,826.00
12 12 12 12 12
₱118,128.00 ₱83,460.00 ₱86,028.00 ₱106,572.00 ₱153,912.00
₱12,651.51 ₱8,930.48 ₱9,488.63 ₱11,423.57 ₱16,488.62
₱105,476.49 ₱74,529.52 ₱76,539.37 ₱95,148.43 ₱137,423.38
₱52,387.20 ₱36,979.20 ₱39,290.40 ₱47,302.56 ₱68,275.87
₱53,089.29 ₱37,550.32 ₱37,248.97 ₱47,845.87 ₱69,147.50
 30% 30% 30%
Tealicious Bigtea Fun tea Belgain Chocolate Donut
₱37.33 ₱35.33 ₱43.00 ₱38.00
₱7.47 ₱7.07 ₱8.60 ₱7.60
₱6.72 ₱6.36 ₱7.74 ₱6.84
₱38.64 ₱36.57 ₱44.51 ₱39.33
₱10.82 ₱10.24 ₱12.46 ₱11.01
₱100.97 ₱95.56 ₱116.31 ₱102.78
₱0.03 ₱0.44 -₱0.31 ₱0.22
₱101.00 ₱96.00 ₱116.00 ₱103.00
106 106 106 120
₱10,706.00 ₱10,176.00 ₱12,296.00 ₱12,360.00
12 12 12 12
₱128,472.00 ₱122,112.00 ₱147,552.00 ₱148,320.00
₱13,760.79 ₱13,023.54 ₱15,850.90 ₱15,857.86
₱114,711.21 ₱109,088.46 ₱131,701.10 ₱132,462.14
₱56,980.51 ₱53,927.71 ₱65,635.20 ₱65,664.00
₱57,730.69 ₱55,160.75 ₱66,065.90 ₱66,798.14
 DONUT

Cinnamon Sugar Strawberry Filled Toasted Almond donut Oreo Donut

₱25.00 ₱30.00 ₱38.00 ₱38.00
₱5.00 ₱6.00 ₱7.60 ₱7.60
₱4.50 ₱5.40 ₱6.84 ₱6.84
₱25.88 ₱31.05 ₱39.33 ₱39.33
₱7.25 ₱8.69 ₱11.01 ₱11.01
₱67.62 ₱81.14 ₱102.78 ₱102.78
₱0.38 -₱0.14 ₱0.22 ₱0.22
₱68.00 ₱81.00 ₱103.00 ₱103.00
120 120 120 120
₱8,160.00 ₱9,720.00 ₱12,360.00 ₱12,360.00
12 12 12 12
₱97,920.00 ₱116,640.00 ₱148,320.00 ₱148,320.00
₱10,432.80 ₱12,519.36 ₱15,857.86 ₱15,857.86
₱87,487.20 ₱104,120.64 ₱132,462.14 ₱132,462.14
₱43,200.00 ₱51,840.00 ₱65,664.00 ₱65,664.00
₱44,287.20 ₱52,280.64 ₱66,798.14 ₱66,798.14
 PASTRIES
PANDESAL SANDWHICH

Corned beef pandesal Spam, Egg, & Cheddar Tuna Melt pndesal Clubhouse Sandwich
₱28.00 ₱48.00 ₱75.00 ₱75.00
₱5.60 ₱9.60 ₱15.00 ₱15.00
₱5.04 ₱8.64 ₱13.50 ₱13.50
₱28.98 ₱49.68 ₱77.63 ₱77.63
₱8.11 ₱13.91 ₱21.74 ₱21.74
₱75.73 ₱129.83 ₱202.86 ₱202.86
₱0.27 ₱0.17 ₱0.14 ₱0.14
₱76.00 ₱130.00 ₱203.00 ₱203.00
120 120 120 120
₱9,120.00 ₱15,600.00 ₱24,360.00 ₱24,360.00
12 12 12 12
₱109,440.00 ₱187,200.00 ₱292,320.00 ₱292,320.00
₱11,684.74 ₱20,030.98 ₱31,298.40 ₱31,298.40
₱97,755.26 ₱167,169.02 ₱261,021.60 ₱261,021.60
₱48,384.00 ₱82,944.00 ₱129,600.00 ₱129,600.00
₱49,371.26 ₱84,225.02 ₱131,421.60 ₱131,421.60
SANDWHICH CAKES

Maple Smoke Ham Ferrero Cake Chocolate Nirvana Cake Red Velvet Cake
₱85.00 ₱59.38 ₱45.00 ₱51.25
₱17.00 ₱11.88 ₱9.00 ₱10.25
₱15.30 ₱10.69 ₱8.10 ₱9.23
₱87.98 ₱61.46 ₱46.58 ₱53.04
₱24.63 ₱17.21 ₱13.04 ₱14.85
₱229.91 ₱160.61 ₱121.72 ₱138.62
₱0.09 ₱0.39 ₱0.28 ₱0.38
₱230.00 ₱161.00 ₱122.00 ₱139.00
120 120 120 120
₱27,600.00 ₱19,320.00 ₱14,640.00 ₱16,680.00
12 12 12 12
₱331,200.00 ₱231,840.00 ₱175,680.00 ₱200,160.00
₱35,471.52 ₱24,779.99 ₱18,779.04 ₱21,387.24
₱295,728.48 ₱207,060.01 ₱156,900.96 ₱178,772.76
₱146,880.00 ₱102,608.64 ₱77,760.00 ₱88,560.00
₱148,848.48 ₱104,451.37 ₱79,140.96 ₱90,212.76
 BROWNIES

Cream Cheese Brownie Kiss Ultimate Fudgy Brownies Walnut Brownies

₱21.43 ₱18.00 ₱20.00
₱4.29 ₱3.60 ₱4.00
₱3.86 ₱3.24 ₱3.60
₱22.18 ₱18.63 ₱20.70
₱6.21 ₱5.22 ₱5.80
₱57.96 ₱48.69 ₱54.10
₱0.04 ₱0.31 -₱0.10
₱58.00 ₱49.00 ₱54.00
120 121 121
₱6,960.00 ₱5,929.00 ₱6,534.00
12 12 12
₱83,520.00 ₱71,148.00 ₱78,408.00
₱8,943.00 ₱7,574.21 ₱8,415.79
₱74,577.00 ₱63,573.79 ₱69,992.21
₱37,031.04 ₱31,363.20 ₱34,848.00
₱37,545.96 ₱32,210.59 ₱35,144.21

106.777777777778 120.125

s
1655 customers per month 2136 PASTRIES DRINKS
80% PASTRIES and DRINKS 1709 1709 1709
10% PASTRIES 214 214
10% DRINKS 214 214
TOTAL CUSTOMERS 1922 1922 3845
₱3,671,347.34 Previous Year Sales
8.11% incremental
₱3,968,919.93 Current Year sales

1,922
1,922
3844 Monthly Orders
₱370,400.00 2136

₱4,444,800.00 Total Collections from customers

₱475,880.07 Output VAT
₱3,968,919.93 Total Sales
₱1,970,517.89 Total Cost of Goods Sold
₱1,998,402.04 Total Gross Profit
 Basic Monthly Pay Basic Annual Pay SSS Contributions

EE ER
Restaurant
Cashier ₱12,288.00 ₱147,456.00 ₱454.20 ₱920.80
Cashier ₱12,288.00 ₱147,456.00 ₱454.20 ₱920.80
Crew ₱12,288.00 ₱147,456.00 ₱454.20 ₱920.80
Crew ₱12,288.00 ₱147,456.00 ₱454.20 ₱920.80

₱589,824.00
TOTAL ANNUALLY ₱1,816.80 ₱3,683.20
TOTAL EMPLOYER SHARE ₱44,198.40
TOTAL EMPLOYEE SHARE ₱21,801.60
CASH PAID TO EMPLOYEES ₱551,425.92
 Monthly Annual
Pag-IBIG Contribution Philhealth Contribution
Contributions Contributions
EE ER EE ER

₱100.00 ₱100.00 ₱245.76 ₱245.76 ₱2,066.52 ₱24,798.24

₱100.00 ₱100.00 ₱245.76 ₱245.76 ₱2,066.52 ₱24,798.24
₱100.00 ₱100.00 ₱245.76 ₱245.76 ₱2,066.52 ₱24,798.24
₱100.00 ₱100.00 ₱245.76 ₱245.76 ₱2,066.52 ₱24,798.24

₱400.00 ₱400.00 ₱983.04 ₱983.04

₱4,800.00 ₱11,796.48
₱4,800.00 ₱11,796.48
Total Annual Pay

₱137,856.48
₱137,856.48
₱137,856.48
₱137,856.48

₱551,425.92
₱60,794.88
₱38,398.08
 Sales Statement
2019 2020 2021
Sale of Goods
Sales Per Month ₱259,384.00 ₱287,087.00 ₱314,858.00
Months Per Year 12 12 12
Total Gross Sales Per Year ₱3,112,608.00 ₱3,445,044.00 ₱3,778,296.00
Less: Output VAT ₱333,249.37 ₱368,841.84 ₱404,521.25

Total Sales ₱2,779,358.63 ₱3,076,202.16 ₱3,373,774.75

 2022 2023 YEAR 1
₱0.00 Previous Year Purchases
₱342,629.00 ₱370,400.00 0.00% incremental
12 12 ₱2,779,358.63 Current Year Purchases
₱4,111,548.00 ₱4,444,800.00 YEAR 2
₱440,200.66 ₱475,880.07 ₱2,779,358.63 Previous Year Purchases
9.65% incremental
₱3,671,347.34 ₱3,968,919.93 ₱3,076,202.16 Current Year Purchases
YEAR 3
₱3,076,202.16 Previous Year Purchases
8.82% incremental
₱3,373,774.75 Current Year Purchases
YEAR 4
₱3,373,774.75 Previous Year Purchases
8.11% incremental
₱3,671,347.34 Current Year Purchases
YEAR 5
₱3,671,347.34 Previous Year Purchases
7.50% incremental
₱3,968,919.93 Current Year Purchases
 Cost of Goods Sold Statement
2019 2020 2021
Raw Materials, beg ₱0.00 ₱0.00 ₱0.00
Purchases ₱1,149,928.80 ₱1,272,746.16 ₱1,395,863.52
Materials Available for Production 1,149,928.80 1,272,746.16 1,395,863.52
Raw Materials, end 0.00 0.00 0.00
Raw Materials Used 1,149,928.80 1,272,746.16 1,395,863.52
Direct Labor 0.00 0.00 0.00
Manufacturing Overhead 229,985.76 254,549.23 279,172.70
Total Manufacturing Costs 1,379,914.56 1,527,295.39 1,675,036.22
Work in Process, beg 0.00 0.00
Total Goods Placed in Process 1,379,914.56 1,527,295.39 1,675,036.22
Work in Process, end 0.00 0.00
Total Cost of Goods Manufactured 1,379,914.56 1,527,295.39 1,675,036.22
Finished Goods, beg 0.00 0.00
Total Goods Available for Sale 1,379,914.56 1,527,295.39 1,675,036.22
Finished Goods, end 0.00 0.00
Cost of Goods Sold ₱1,379,914.56 ₱1,527,295.39 ₱1,675,036.22

Purchases ₱1,149,928.80 ₱1,272,746.16 ₱1,395,863.52

Input VAT ₱137,991.46 ₱152,729.54 ₱167,503.62
Cash paid to Suppliers ₱1,287,920.26 ₱1,425,475.70 ₱1,563,367.14
 2022 2023
₱0.00 ₱0.00 YEAR 1
₱1,518,980.88 ₱1,642,098.24 ₱0.00 Previous Year Purchases
1,518,980.88 1,642,098.24 0.00% incremental
0.00 0.00 ₱1,149,928.80 Current Year Purchases
1,518,980.88 1,642,098.24 YEAR 2
0.00 0.00 ₱1,149,928.80 Previous Year Purchases
303,796.18 328,419.65 9.65% incremental
1,822,777.06 1,970,517.89 ₱1,272,746.16 Current Year Purchases
0.00 0.00 YEAR 3
1,822,777.06 1,970,517.89 ₱1,272,746.16 Previous Year Purchases
0.00 0.00 8.82% incremental
1,822,777.06 1,970,517.89 ₱1,395,863.52 Current Year Purchases
0.00 0.00 YEAR 4
1,822,777.06 1,970,517.89 ₱1,395,863.52 Previous Year Purchases
0.00 0.00 8.11% incremental
₱1,822,777.06 ₱1,970,517.89 ₱1,518,980.88 Current Year Purchases
YEAR 5
₱1,518,980.88 Previous Year Purchases
₱1,518,980.88 ₱1,642,098.24 7.50% incremental
₱182,277.71 ₱197,051.79 ₱1,642,098.24 Current Year Purchases
₱1,701,258.59 ₱1,839,150.03
 Income Statement
2019 2020 2021
Sales ₱2,779,358.63 ₱3,076,202.16 ₱3,373,774.75
Cost of Goods Sold ₱1,379,914.56 ₱1,527,295.39 ₱1,675,036.22
Gross Income ₱1,399,444.07 ₱1,548,906.77 ₱1,698,738.53
Operating Expenses
Utilities Expense 162,876.00 162,876.00 162,876.00
Depreciation Expense 92,407.09 92,407.09 92,407.09
License and Taxes 26,775.00 26,775.00 26,775.00
Rent Expense 84000.00 84000.00 84000.00
Wages Expense 589,824.00 589,824.00 589,824.00
Contribution Expense 60,794.88 60,794.88 60,794.88
Dining Services Expense 6,978.50 6,978.50 6,978.50
Kitchen Tools Expense 12,252.50 12,252.50 12,252.50
Office Supplies Expense 14,710.00 14,710.00 14,710.00
Cleaning Supplies Expense 19,109.00 19,109.00 19,109.00
Uniform Expense 800.00 800.00 800.00
Adveritising Expense 900.00 900.00 900.00
Total Operating Expenses 1,071,426.97 1,071,426.97 1,071,426.97

Net Income before Tax ₱328,017.11 ₱477,479.80 ₱627,311.56

Income Tax ₱98,405.13 ₱143,243.94 ₱188,193.47
Net Income after Tax ₱229,611.97 ₱334,235.86 ₱439,118.09
 2022 2023 NOTE
₱3,671,347.34 ₱3,968,919.93 1
₱1,822,777.06 ₱1,970,517.89 2
₱1,848,570.28 ₱1,998,402.04

162,876.00 162,876.00 3
92,407.09 92,407.09 4
26,775.00 26,775.00 5
84000.00 84000.00
589,824.00 589,824.00 6
60,794.88 60,794.88 7
6,978.50 6,978.50 8
12,252.50 12,252.50 9
14,710.00 14,710.00 10
19,109.00 19,109.00 11
800.00 800.00 12
900.00 900.00 13
1,071,426.97 1,071,426.97

₱777,143.32 ₱926,975.08
₱233,143.00 ₱278,092.52
₱544,000.32 ₱648,882.55
 STATEMENT OF CHANGES IN EQUITY
2019 ASID, CAPITAL BARTOLO, CAPITAL CATACUTAN, CAPITAL
BEGINNING BALANCE ₱100,000.00 ₱100,000.00 ₱100,000.00
ADD: SHARE IN NET INCOME ₱38,268.66 ₱38,268.66 ₱38,268.66
LESS: WITHDRAWALS ₱40,000.00 ₱40,000.00 ₱40,000.00
ENDING BALANCE ₱98,268.66 ₱98,268.66 ₱98,268.66

2020 ASID, CAPITAL BARTOLO, CAPITAL CATACUTAN, CAPITAL

BEGINNING BALANCE ₱98,268.66 ₱98,268.66 ₱98,268.66
ADD: SHARE IN NET INCOME ₱55,705.98 ₱55,705.98 ₱55,705.98
LESS: WITHDRAWALS ₱50,000.00 ₱50,000.00 ₱50,000.00
ENDING BALANCE ₱103,974.64 ₱103,974.64 ₱103,974.64

2021 ASID, CAPITAL BARTOLO, CAPITAL CATACUTAN, CAPITAL

BEGINNING BALANCE ₱103,974.64 ₱103,974.64 ₱103,974.64
ADD: SHARE IN NET INCOME ₱73,186.35 ₱73,186.35 ₱73,186.35
LESS: WITHDRAWALS ₱75,000.00 ₱75,000.00 ₱75,000.00
ENDING BALANCE ₱102,160.99 ₱102,160.99 ₱102,160.99

2022 ASID, CAPITAL BARTOLO, CAPITAL CATACUTAN, CAPITAL

BEGINNING BALANCE ₱102,160.99 ₱102,160.99 ₱102,160.99
ADD: SHARE IN NET INCOME ₱90,666.72 ₱90,666.72 ₱90,666.72
LESS: WITHDRAWALS ₱90,000.00 ₱90,000.00 ₱90,000.00
ENDING BALANCE ₱102,827.71 ₱102,827.71 ₱102,827.71

2023 ASID, CAPITAL BARTOLO, CAPITAL CATACUTAN, CAPITAL

BEGINNING BALANCE ₱102,827.71 ₱102,827.71 ₱102,827.71
ADD: SHARE IN NET INCOME ₱108,147.09 ₱108,147.09 ₱108,147.09
LESS: WITHDRAWALS ₱100,000.00 ₱100,000.00 ₱100,000.00
ENDING BALANCE ₱110,974.80 ₱110,974.80 ₱110,974.80
NT OF CHANGES IN EQUITY
MUNGCAL, CAPITAL QUINITIO, CAPITAL SOMBILLO, CAPITAL TOTAL
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱600,000.00
₱38,268.66 ₱38,268.66 ₱38,268.66 ₱229,611.97
₱40,000.00 ₱40,000.00 ₱40,000.00 ₱240,000.00
₱98,268.66 ₱98,268.66 ₱98,268.66 ₱589,611.97

MUNGCAL, CAPITAL QUINITIO, CAPITAL SOMBILLO, CAPITAL TOTAL

₱98,268.66 ₱98,268.66 ₱98,268.66 ₱589,611.97
₱55,705.98 ₱55,705.98 ₱55,705.98 ₱334,235.86
₱50,000.00 ₱50,000.00 ₱50,000.00 ₱300,000.00
₱103,974.64 ₱103,974.64 ₱103,974.64 ₱623,847.84

MUNGCAL, CAPITAL QUINITIO, CAPITAL SOMBILLO, CAPITAL TOTAL

₱103,974.64 ₱103,974.64 ₱103,974.64 ₱623,847.84
₱73,186.35 ₱73,186.35 ₱73,186.35 ₱439,118.09
₱75,000.00 ₱75,000.00 ₱75,000.00 ₱450,000.00
₱102,160.99 ₱102,160.99 ₱102,160.99 ₱612,965.93

MUNGCAL, CAPITAL QUINITIO, CAPITAL SOMBILLO, CAPITAL TOTAL

₱102,160.99 ₱102,160.99 ₱102,160.99 ₱612,965.93
₱90,666.72 ₱90,666.72 ₱90,666.72 ₱544,000.32
₱90,000.00 ₱90,000.00 ₱90,000.00 ₱540,000.00
₱102,827.71 ₱102,827.71 ₱102,827.71 ₱616,966.25

MUNGCAL, CAPITAL QUINITIO, CAPITAL SOMBILLO, CAPITAL TOTAL

₱102,827.71 ₱102,827.71 ₱102,827.71 ₱616,966.25
₱108,147.09 ₱108,147.09 ₱108,147.09 ₱648,882.55
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱600,000.00
₱110,974.80 ₱110,974.80 ₱110,974.80 ₱665,848.81
 Statement of Cash Flows
2019 2020
Beginning Cash Balance ₱0.00 ₱493,550.49

Operating Activities
Cash received from customers ₱3,112,608.00 ₱3,445,044.00
Cash paid to suppliers ₱1,287,920.26 ₱1,425,475.70
Cash paid for conversion costs ₱229,985.76 ₱254,549.23
Cash paid for utilities ₱149,303.00 ₱162,876.00
Cash paid for license and taxes ₱26,775.00 ₱26,775.00
Cash paid for rent ₱98,000.00 ₱84,000.00
Cash paid for salaries ₱551,425.92 ₱551,425.92
Cash paid for mandatory contributions ₱90,926.88 ₱99,192.96
Cash paid for dining services expense ₱6,978.50 ₱6,978.50
Cash paid for kitchen tools expense ₱12,252.50 ₱12,252.50
Cash paid for office supplies expense ₱14,710.00 ₱14,710.00
Cash paid for cleaning supplies ₱19,109.00 ₱19,109.00
Cash paid for uniforms ₱800.00 ₱800.00
Cash paid for Advertising Expense ₱900.00 ₱900.00
Cash paid for income taxes ₱0.00 ₱98,405.13
Cash paid for VAT ₱146,443.43 ₱210,898.70

Cash Provided by Operating Activities ₱477,077.75 ₱476,695.36

Investing Activities
Cash paid for Equipment ₱60,830.00 ₱0.00
Cash paid for Furnitures and Fixtures ₱282,697.26 ₱0.00

Cash Used in investing activities ₱343,527.26 ₱0.00

Financing Activities
Cash Investment by Partners ₱600,000.00
Cash Withdrawn by Partners ₱240,000.00 ₱300,000.00

Cash Provided by/Used In Financing Activities ₱360,000.00 ₱300,000.00

Ending Cash Balance ₱493,550.49 ₱670,245.85

t of Cash Flows
2021 2022 2023
₱670,245.85 ₱801,946.89 ₱770,767.89

₱3,778,296.00 ₱4,111,548.00 ₱4,444,800.00

₱1,563,367.14 ₱1,701,258.59 ₱1,839,150.03
₱279,172.70 ₱303,796.18 ₱328,419.65
₱162,876.00 ₱162,876.00 ₱162,876.00
₱26,775.00 ₱26,775.00 ₱26,775.00
₱84,000.00 ₱84,000.00 ₱84,000.00
₱551,425.92 ₱551,425.92 ₱551,425.92
₱99,192.96 ₱99,192.96 ₱99,192.96
₱6,978.50 ₱6,978.50 ₱6,978.50
₱12,252.50 ₱12,252.50 ₱12,252.50
₱14,710.00 ₱14,710.00 ₱14,710.00
₱19,109.00 ₱19,109.00 ₱19,109.00
₱800.00 ₱800.00 ₱800.00
₱900.00 ₱900.00 ₱900.00
₱143,243.94 ₱188,193.47 ₱233,143.00
₱231,791.29 ₱252,696.62 ₱273,601.95

₱581,701.04 ₱686,583.27 ₱791,465.50

₱0.00 ₱0.00 ₱0.00

₱0.00 ₱177,762.26 ₱0.00

₱0.00 ₱177,762.26 ₱0.00

₱450,000.00 ₱540,000.00 ₱600,000.00

₱450,000.00 ₱540,000.00 ₱600,000.00

₱801,946.89 ₱770,767.89 ₱962,233.39

 INCOME STATEMENT
NOTE 1 SALES 2019 2020 2021
Jessepresso ₱16,857.78 ₱18,655.94 ₱20,454.11
Cup O’Josh ₱42,580.10 ₱47,121.98 ₱51,663.86
Patpuccino ₱32,901.63 ₱36,411.14 ₱39,920.64
JeriCreamy ₱49,845.48 ₱55,162.33 ₱60,479.18
Cup O’nard ₱49,031.55 ₱54,261.58 ₱59,491.61
Berdum Black ₱32,132.04 ₱35,559.46 ₱38,986.87
Totolatte ₱61,910.97 ₱68,514.81 ₱75,118.64
Jericha ₱60,285.72 ₱66,716.20 ₱73,146.67
Original Milk Tea ₱73,162.53 ₱80,966.53 ₱88,770.54
Dream tea ₱73,162.53 ₱80,966.53 ₱88,770.54
Teasis ₱73,932.12 ₱81,818.21 ₱89,704.31
Feasibilitea ₱52,240.32 ₱57,812.62 ₱63,384.92
Strawberry milk tea ₱53,649.09 ₱59,371.66 ₱65,094.23
Chocolate milk tea ₱66,692.83 ₱73,806.73 ₱80,920.63
Positivitea ₱95,937.07 ₱106,308.65 ₱116,680.23
Tealicious ₱80,081.41 ₱88,738.86 ₱97,396.31
Bigtea ₱76,156.09 ₱84,389.18 ₱92,622.28
Fun tea ₱91,942.28 ₱101,881.98 ₱111,821.69
Belgain Chocolate Donut ₱93,827.35 ₱102,658.16 ₱112,592.82
Cinnamon Sugar ₱61,970.10 ₱67,802.58 ₱74,364.12
Strawberry Filled ₱72,884.45 ₱80,693.50 ₱88,502.54
Toasted Almond donut ₱92,723.50 ₱102,658.16 ₱112,592.82
Oreo Donut ₱92,723.50 ₱102,658.16 ₱112,592.82
Corned beef pandesal ₱68,428.68 ₱75,760.33 ₱83,091.97
Spam, Egg, & Cheddar ₱117,018.32 ₱129,555.99 ₱142,093.67
Tuna Melt pndesal ₱182,715.12 ₱202,291.74 ₱221,868.36
Clubhouse Sandwich ₱182,715.12 ₱202,291.74 ₱221,868.36
Maple Smoke Ham ₱207,009.94 ₱229,189.57 ₱251,369.21
Ferrero Cake ₱144,942.01 ₱160,471.51 ₱176,001.01
Chocolate Nirvana Cake ₱109,830.67 ₱121,598.24 ₱133,365.82
Red Velvet Cake ₱125,140.93 ₱138,548.89 ₱151,956.85
Cream Cheese Brownie Kiss ₱52,203.90 ₱57,797.18 ₱63,390.45
Ultimate Fudgy Brownies ₱44,133.87 ₱49,387.90 ₱54,116.53
Walnut Brownies ₱48,589.63 ₱54,374.11 ₱59,580.14
TOTAL SALES ₱2,779,358.63 ₱3,076,202.16 ₱3,373,774.75

NOTE 2 COST OF GOODS SOLD 2019 2020 2021

Jessepresso ₱8,456.40 ₱9,358.42 ₱10,260.43
Cup O’Josh ₱21,200.40 ₱23,461.78 ₱25,723.15
Patpuccino ₱16,556.40 ₱18,322.42 ₱20,088.43
JeriCreamy ₱24,656.40 ₱27,286.42 ₱29,916.43
Cup O’nard ₱24,300.00 ₱26,892.00 ₱29,484.00
Berdum Black ₱16,016.40 ₱17,724.82 ₱19,433.23
Totolatte ₱30,596.40 ₱33,860.02 ₱37,123.63
Jericha ₱29,872.80 ₱33,059.23 ₱36,245.66
Original Milk Tea ₱36,180.00 ₱40,039.20 ₱43,898.40
Dream tea ₱36,180.00 ₱40,039.20 ₱43,898.40
Teasis ₱36,720.00 ₱40,636.80 ₱44,553.60
Feasibilitea ₱25,920.00 ₱28,684.80 ₱31,449.60
Strawberry milk tea ₱27,540.00 ₱30,477.60 ₱33,415.20
Chocolate milk tea ₱33,156.00 ₱36,692.64 ₱40,229.28
Positivitea ₱47,664.29 ₱52,817.18 ₱57,970.08
Tealicious ₱39,778.85 ₱44,079.26 ₱48,379.68
Bigtea ₱37,647.65 ₱41,717.66 ₱45,787.68
Fun tea ₱45,820.80 ₱50,774.40 ₱55,728.00
Belgain Chocolate Donut ₱46,512.00 ₱50,889.60 ₱55,814.40
Cinnamon Sugar ₱30,600.00 ₱33,480.00 ₱36,720.00
Strawberry Filled ₱36,288.00 ₱40,176.00 ₱44,064.00
Toasted Almond donut ₱45,964.80 ₱50,889.60 ₱55,814.40
Oreo Donut ₱45,964.80 ₱50,889.60 ₱55,814.40
Corned beef pandesal ₱33,868.80 ₱37,497.60 ₱41,126.40
Spam, Egg, & Cheddar ₱58,060.80 ₱64,281.60 ₱70,502.40
Tuna Melt pndesal ₱90,720.00 ₱100,440.00 ₱110,160.00
Clubhouse Sandwich ₱90,720.00 ₱100,440.00 ₱110,160.00
Maple Smoke Ham ₱102,816.00 ₱113,832.00 ₱124,848.00
Ferrero Cake ₱71,826.05 ₱79,521.70 ₱87,217.34
Chocolate Nirvana Cake ₱54,432.00 ₱60,264.00 ₱66,096.00
Red Velvet Cake ₱61,992.00 ₱68,634.00 ₱75,276.00
Cream Cheese Brownie Kiss ₱25,921.73 ₱28,699.06 ₱31,476.38
Ultimate Fudgy Brownies ₱21,772.80 ₱24,364.80 ₱26,697.60
Walnut Brownies ₱24,192.00 ₱27,072.00 ₱29,664.00
TOTAL COST OF GOODS SOLD ₱1,379,914.56 ₱1,527,295.39 ₱1,675,036.22

NOTE 3 UTILITIES EXPENSE 2019 2020 2021

ELECTRICITY CONSUMPTION ₱159,276.00 ₱159,276.00 ₱159,276.00
WATER CONSUMPTION ₱12,648.00 ₱12,648.00 ₱12,648.00
TELECOMMUNICATION EXPENSE ₱24,000.00 ₱24,000.00 ₱24,000.00
WASTE DISPOSAL ₱3,600.00 ₱3,600.00 ₱3,600.00
TOTAL UTILITIES EXPENSE ₱162,876.00 ₱162,876.00 ₱162,876.00

NOTE 4 DEPRECIATION EXPENSE 2019 2020 2021

EQUIPMENT:
AUTOMATIC DRIP COFFEE MAKER ₱540.00 ₱540.00 ₱540.00
ESPRESSO MACHINE ₱2,281.60 ₱2,281.60 ₱2,281.60
INDUSTRIAL COFFEE GRINDER ₱392.40 ₱392.40 ₱392.40
HEAVY DUTY BLENDER ₱596.00 ₱596.00 ₱596.00
MICROWAVE OVEN ₱500.00 ₱500.00 ₱500.00
OVEN WITH GAS RANGE ₱2,327.00 ₱2,327.00 ₱2,327.00
REFRIGIRATOR ₱1,919.60 ₱1,919.60 ₱1,919.60
CASH BOX ₱1,479.80 ₱1,479.80 ₱1,479.80
SAFETY VAULT ₱599.80 ₱599.80 ₱599.80
PRINTER AND SCANNER ₱1,529.80 ₱1,529.80 ₱1,529.80
TOTAL EQUIPMENT DEPRECIATION ₱12,166.00 ₱12,166.00 ₱12,166.00

FURNITURES AND FIXTURES:

MENU CHALKBOARD ₱100.23 ₱100.23 ₱100.23
SPLIT TYPE AIRCON ₱22,930.00 ₱22,930.00 ₱22,930.00
POINT-OF-SALE MACHINE ₱16,666.67 ₱16,666.67 ₱16,666.67
DIGITAL WALL CLOCK ₱233.00 ₱233.00 ₱233.00
DINING TABLE ₱3,297.35 ₱3,297.35 ₱3,297.35
ARMCHAIRS ₱11,996.00 ₱11,996.00 ₱11,996.00
CARPET ₱120.00 ₱120.00 ₱120.00
CEILING LIGHT ₱826.67 ₱826.67 ₱826.67
BOOKSHELVES ₱316.67 ₱316.67 ₱316.67
CCTV CAMERA ₱1,999.67 ₱1,999.67 ₱1,999.67
FIRE EXTINGUISHER ₱599.67 ₱599.67 ₱599.67
EMERGENCY LIGHT ₱26.50 ₱26.50 ₱26.50
SIGNS ₱141.67 ₱141.67 ₱141.67
CONSTRUCTION EXPENSE ₱20,987.00 ₱20,987.00 ₱20,987.00
TOTAL FURNITURES AND FIXTURES DEPRECIATION ₱80,241.09 ₱80,241.09 ₱80,241.09
TOTAL DEPRECIATION EXPENSE ₱92,407.09 ₱92,407.09 ₱92,407.09

NOTE 5 LICENSES AND TAXES 2019 2020 2021

LICENSES:
DTI PERMIT 2,000 2,000 2,000
SEC REGISTRATION 6750 6750 6750
BIR REGISTRATION 4725 4725 4725
BARANGAY CLEARANCE 500 500 500
COMMUNITY TAX 500 500 500
MAYOR'S PERMIT 6000 6000 6000
SANITARY PERMIT 600 600 600
ZONING PERMIT 100 100 100
ELECTRICAL INSPECTION PERMIT 200 200 200
GARBAGE FEE 5400 5400 5400
TOTAL LICENSES EXPENSE 26,775 26,775 26,775

TOTAL TAXES AND LICENSES EXPENSE ₱26,775.00 ₱26,775.00 ₱26,775.00

NOTE 6 WAGES EXPENSE 2019 2020 2021

CASHIER 147,456 147,456 147,456
CASHIER 147,456 147,456 147,456
SERVICE CREW 147,456 147,456 147,456
SERVICE CREW 147,456 147,456 147,456
TOTAL WAGES EXPENSE 589,824 589,824 589,824

NOTE 7 CONTRIBUTIONS EXPENSE 2019 2020 2021

SSS ₱44,198.40 ₱44,198.40 ₱44,198.40
PAG-IBIG ₱4,800.00 ₱4,800.00 ₱4,800.00
PHILHEALTH ₱11,796.48 ₱11,796.48 ₱11,796.48
TOTAL CONTRIBUTION EXPENSE ₱60,794.88 ₱60,794.88 ₱60,794.88

NOTE 8 DINING SERVICES EXPENSE 2019 2020 2021

STAINLESS SPOON AND FORK ₱350.00 ₱350.00 ₱350.00
PLATES ₱5,000.00 ₱5,000.00 ₱5,000.00
STRAW DISPENSER ₱450.00 ₱450.00 ₱450.00
WATER PITCHER ₱478.50 ₱478.50 ₱478.50
MUGS ₱700.00 ₱700.00 ₱700.00
TOTAL DINING SERVICES EXPENSE ₱6,978.50 ₱6,978.50 ₱6,978.50
NOTE 9 KITCHEN TOOLS EXPENSE 2019 2020 2021
TONG ₱439.00 ₱439.00 ₱439.00
CAN AND BOTTLE OPENER ₱101.50 ₱101.50 ₱101.50
FOOD PAN ₱1,000.00 ₱1,000.00 ₱1,000.00
KNIFE SET WITH ACRYLIC BLACK ₱719.00 ₱719.00 ₱719.00
WATER DISPENSER ₱5,200.00 ₱5,200.00 ₱5,200.00
DIGITAL TIMER ₱720.00 ₱720.00 ₱720.00
FOOD TRAY ₱1,600.00 ₱1,600.00 ₱1,600.00
KITCHEN DISPOSABLE GLOVES ₱91.00 ₱91.00 ₱91.00
ICE SHOVEL ₱60.00 ₱60.00 ₱60.00
MEASURING CUP ₱82.00 ₱82.00 ₱82.00
MEASURING SPOON ₱60.00 ₱60.00 ₱60.00
KITHCEN SCISSORS ₱200.00 ₱200.00 ₱200.00
COOKING POT WITH STRAINER ₱1,980.00 ₱1,980.00 ₱1,980.00
TOTAL KITCHEN TOOLS EXPENSE ₱12,252.50 ₱12,252.50 ₱12,252.50

NOTE 10 OFFICE SUPPLIES EXPENSE 2019 2020 2021

BALLPEN ₱460.00 ₱460.00 ₱460.00
STAPLER ₱580.00 ₱580.00 ₱580.00
GLUE ₱145.00 ₱145.00 ₱145.00
CORRECTION TAPE ₱276.00 ₱276.00 ₱276.00
CRAYONS ₱660.00 ₱660.00 ₱660.00
ERASER ₱80.00 ₱80.00 ₱80.00
PENCIL ₱170.00 ₱170.00 ₱170.00
HIGHLIGHTER ₱500.00 ₱500.00 ₱500.00
SCISSORS ₱419.00 ₱419.00 ₱419.00
MARKER ₱353.00 ₱354.00 ₱355.00
SCOTCH TAPE ₱657.00 ₱657.00 ₱657.00
STICKY NOTE ₱1,546.20 ₱1,546.20 ₱1,546.20
PENTLE PEN INK ₱2,038.80 ₱2,038.80 ₱2,038.80
PRINTER INK ₱3,840.00 ₱3,840.00 ₱3,840.00
LEDGER ₱273.00 ₱273.00 ₱273.00
RECORD BOOK ₱351.00 ₱351.00 ₱351.00
JOURNAL ₱297.00 ₱297.00 ₱297.00
SCOTCH TAPE DISPENSER ₱768.00 ₱768.00 ₱768.00
CALCULATOR ₱1,080.00 ₱1,080.00 ₱1,080.00
PUNCHER ₱216.00 ₱216.00 ₱216.00
TOTAL OFFICE SUPPLIES EXPENSE ₱14,710.00 ₱14,711.00 ₱14,712.00

NOTE 11 CLEANING SUPPLIES EXPENSE 2019 2020 2021

DISHWASHING LIQUID ₱5,400.00 ₱5,400.00 ₱5,400.00
DETERGENT POWEDER ₱2,580.00 ₱2,580.00 ₱2,580.00
LIQUID HAND SOAP ₱3,048.00 ₱3,048.00 ₱3,048.00
HAND SANITIZER ₱1,536.00 ₱1,536.00 ₱1,536.00
GARBAGE BAG ₱3,204.00 ₱3,204.00 ₱3,204.00
SPONGE ₱1,800.00 ₱1,800.00 ₱1,800.00
SPRAY BOTTLE ₱44.00 ₱44.00 ₱44.00
DUSTPAN ₱138.00 ₱138.00 ₱138.00
TRASH CAN ₱360.00 ₱360.00 ₱360.00
HAND BRUSH ₱100.00 ₱100.00 ₱100.00
MOP BUCKET ₱899.00 ₱899.00 ₱899.00
TOTAL CLEANING SUPPLIES EXPENSE ₱19,109.00 ₱19,109.00 ₱19,109.00

NOTE 12 UNIFORM EXPENSE 2019 2020 2021

COMPANY APRON ₱800.00 ₱800.00 ₱800.00
TOTAL UNIFORM EXPENSE ₱800.00 ₱800.00 ₱800.00

NOTE 13 ADVERTISING EXPENSE 2019 2020 2021

FLIERS ₱900.00 ₱900.00 ₱900.00
TOTAL ADVERTISING EXPENSE ₱900.00 ₱900.00 ₱900.00

NOTE 10 KITCHEN SUPPLIES EXPENSE 2019 2020 2021

PAPER BAG ₱3,360.00
TABLE NAPKIN TISSUE ₱22,992.00
DISPOSABLE STIRRER ₱5,200.00
DISPOSABLE FORK ₱14,400.00
DISPOSABLE SPOON ₱14,400.00
DISPOSABLE CUPS (12oz) ₱148,800.00
DISPOSABLE CUPS (22oz) ₱220,800.00
SEALABLE CUPS ₱145,920.00
SEALABLE CUPS (22oz) ₱106,560.00
LARGE STRAW 74400
TOTAL KITCHEN SUPPLIES EXPENSE ₱682,432.00 ₱0.00 ₱0.00
 2022 2023
₱22,252.27 ₱24,050.43
₱56,205.74 ₱60,747.61
₱43,430.15 ₱46,939.66
₱65,796.03 ₱71,112.88
₱64,721.65 ₱69,951.68
₱42,414.29 ₱45,841.71
₱81,722.48 ₱88,326.32
₱79,577.15 ₱86,007.63
₱96,574.54 ₱104,378.54
₱96,574.54 ₱104,378.54
₱97,590.40 ₱105,476.49
₱68,957.22 ₱74,529.52
₱70,816.80 ₱76,539.37
₱88,034.53 ₱95,148.43
₱127,051.80 ₱137,423.38
₱106,053.76 ₱114,711.21
₱100,855.37 ₱109,088.46
₱121,761.39 ₱131,701.10
₱122,527.48 ₱132,462.14
₱80,925.66 ₱87,487.20
₱96,311.59 ₱104,120.64
₱122,527.48 ₱132,462.14
₱122,527.48 ₱132,462.14
₱90,423.62 ₱97,755.26
₱154,631.35 ₱167,169.02
₱241,444.98 ₱261,021.60
₱241,444.98 ₱261,021.60
₱273,548.84 ₱295,728.48
₱191,530.51 ₱207,060.01
₱145,133.39 ₱156,900.96
₱165,364.80 ₱178,772.76
₱68,983.73 ₱74,577.00
₱58,845.16 ₱63,573.79
64786.176 ₱69,992.21
₱3,671,347.34 ₱3,968,919.93

2022 2023
₱11,162.45 ₱12,064.46
₱27,984.53 ₱30,245.90
₱21,854.45 ₱23,620.46
₱32,546.45 ₱35,176.46
₱32,076.00 ₱34,668.00
₱21,141.65 ₱22,850.06
₱40,387.25 ₱43,650.86
₱39,432.10 ₱42,618.53
₱47,757.60 ₱51,616.80
₱47,757.60 ₱51,616.80
₱48,470.40 ₱52,387.20
 ₱34,214.40 ₱36,979.20
₱36,352.80 ₱39,290.40
₱43,765.92 ₱47,302.56
₱63,122.98 ₱68,275.87
₱52,680.10 ₱56,980.51
₱49,857.70 ₱53,927.71
₱60,681.60 ₱65,635.20
₱60,739.20 ₱65,664.00
₱39,960.00 ₱43,200.00
₱47,952.00 ₱51,840.00
₱60,739.20 ₱65,664.00
₱60,739.20 ₱65,664.00
₱44,755.20 ₱48,384.00
₱76,723.20 ₱82,944.00
₱119,880.00 ₱129,600.00
₱119,880.00 ₱129,600.00
₱135,864.00 ₱146,880.00
₱94,912.99 ₱102,608.64
₱71,928.00 ₱77,760.00
₱81,918.00 ₱88,560.00
₱34,253.71 ₱37,031.04
₱29,030.40 ₱31,363.20
₱32,256.00 ₱34,848.00
₱1,822,777.06 ₱1,970,517.89

2022 2023
₱159,276.00 ₱159,276.00
₱12,648.00 ₱12,648.00
₱24,000.00 ₱24,000.00
₱3,600.00 ₱3,600.00
₱162,876.00 ₱162,876.00

2022 2023
USEFUL LIFE
₱540.00 ₱540.00 5 YEARS
₱2,281.60 ₱2,281.60 5 YEARS
₱392.40 ₱392.40 5 YEARS
₱596.00 ₱596.00 5 YEARS
₱500.00 ₱500.00 5 YEARS
₱2,327.00 ₱2,327.00 5 YEARS
₱1,919.60 ₱1,919.60 5 YEARS
₱1,479.80 ₱1,479.80 5 YEARS
₱599.80 ₱599.80 5 YEARS
₱1,529.80 ₱1,529.80 5 YEARS
₱12,166.00 ₱12,166.00

₱100.23 ₱100.23 3 YEARS

₱22,930.00 ₱22,930.00 3 YEARS
₱16,666.67 ₱16,666.67 3 YEARS
 ₱233.00 ₱233.00 3 YEARS
₱3,297.35 ₱3,297.35 3 YEARS
₱11,996.00 ₱11,996.00 3 YEARS
₱120.00 ₱120.00 3 YEARS
₱826.67 ₱826.67 3 YEARS
₱316.67 ₱316.67 3 YEARS
₱1,999.67 ₱1,999.67 3 YEARS
₱599.67 ₱599.67 3 YEARS
₱26.50 ₱26.50 3 YEARS
₱141.67 ₱141.67 3 YEARS
₱20,987.00 ₱20,987.00 5 YEARS
₱80,241.09 ₱80,241.09
₱92,407.09 ₱92,407.09

2022 2023

2,000 2,000
6750 6750
4725 4725
500 500
500 500
6000 6000
600 600
100 100
200 200
5400 5400
26,775 26,775

₱26,775.00 ₱26,775.00

2022 2023
147,456 147,456
147,456 147,456
147,456 147,456
147,456 147,456
589,824 589,824

2022 2023
₱44,198.40 ₱44,198.40
₱4,800.00 ₱4,800.00
₱11,796.48 ₱11,796.48
₱60,794.88 ₱60,794.88

2022 2023
₱350.00 ₱350.00
₱5,000.00 ₱5,000.00
₱450.00 ₱450.00
₱478.50 ₱478.50
₱700.00 ₱700.00
₱6,978.50 ₱6,978.50
 2022 2023
₱439.00 ₱439.00
₱101.50 ₱101.50
₱1,000.00 ₱1,000.00
₱719.00 ₱719.00
₱5,200.00 ₱5,200.00
₱720.00 ₱720.00
₱1,600.00 ₱1,600.00
₱91.00 ₱91.00
₱60.00 ₱60.00
₱82.00 ₱82.00
₱60.00 ₱60.00
₱200.00 ₱200.00
₱1,980.00 ₱1,980.00
₱12,252.50 ₱12,252.50

2022 2023
₱460.00 ₱460.00
₱580.00 ₱580.00
₱145.00 ₱145.00
₱276.00 ₱276.00
₱660.00 ₱660.00
₱80.00 ₱80.00
₱170.00 ₱170.00
₱500.00 ₱500.00
₱419.00 ₱419.00
₱356.00 ₱357.00
₱657.00 ₱657.00
₱1,546.20 ₱1,546.20
₱2,038.80 ₱2,038.80
₱3,840.00 ₱3,840.00
₱273.00 ₱273.00
₱351.00 ₱351.00
₱297.00 ₱297.00
₱768.00 ₱768.00
₱1,080.00 ₱1,080.00
₱216.00 ₱216.00
₱14,713.00 ₱14,714.00

2022 2023
₱5,400.00 ₱5,400.00
₱2,580.00 ₱2,580.00
₱3,048.00 ₱3,048.00
₱1,536.00 ₱1,536.00
₱3,204.00 ₱3,204.00
₱1,800.00 ₱1,800.00
₱44.00 ₱44.00
₱138.00 ₱138.00
₱360.00 ₱360.00
 ₱100.00 ₱100.00
₱899.00 ₱899.00
₱19,109.00 ₱19,109.00

2022 2023
₱800.00 ₱800.00
₱800.00 ₱800.00

2022 2023
₱900.00 ₱900.00
₱900.00 ₱900.00

2022 2023

₱0.00 ₱0.00
 BALANCE SHEET
NOTE 1 CASH 2019 2020
CASH ON HAND ₱20,000.00 ₱20,000.00
CASH IN BANK ₱473,550.49 ₱650,245.85
TOTAL CASH, 12/31 ₱493,550.49 ₱670,245.85

NOTE 2 LEASE DEPOSIT 2019 2020

RENT EXPENSE ₱7,000.00 ₱7,000.00
Multiply by 2 months deposit term 2 2
LEASING DEPOSIT, 12/31 ₱14,000.00 ₱14,000.00

NOTE 3 MACHINERIES & EQUIPMENTS 2019 2020

AUTOMATIC DRIP COFFEE MAKER ₱2,700.00 ₱2,700.00
LESS:ACCUMULATED DEPRECIATION ₱540.00 ₱1,080.00
NET, AUTOMATIC DRIP COFFEE MAKER ₱2,160.00 ₱1,620.00
ESPRESSO MACHINE ₱11,408.00 ₱11,408.00
LESS:ACCUMULATED DEPRECIATION ₱2,281.60 ₱4,563.20
NET, ESPRESSO MACHINE ₱9,126.40 ₱6,844.80
INDUSTRIAL COFFEE GRINDER ₱1,962.00 ₱1,962.00
LESS:ACCUMULATED DEPRECIATION ₱392.40 ₱784.80
NET, INDUSTRIAL COFFEE GRINDER ₱1,569.60 ₱1,177.20
HEAVY DUTY BLENDER ₱2,980.00 ₱2,980.00
LESS:ACCUMULATED DEPRECIATION ₱596.00 ₱1,192.00
NET, HEAVY DUTY BLENDER ₱2,384.00 ₱1,788.00
MICROWAVE OVEN ₱2,500.00 ₱2,500.00
LESS:ACCUMULATED DEPRECIATION ₱500.00 ₱1,000.00
NET, MICROWAVE OVEN ₱2,000.00 ₱1,500.00
OVEN WITH GAS RANGE ₱11,635.00 ₱11,635.00
LESS:ACCUMULATED DEPRECIATION ₱2,327.00 ₱4,654.00
NET, OVEN WITH GAS RANGE ₱9,308.00 ₱6,981.00
REFRIGIRATOR ₱9,598.00 ₱9,598.00
LESS:ACCUMULATED DEPRECIATION ₱1,919.60 ₱3,839.20
NET, REFRIGIRATOR ₱7,678.40 ₱5,758.80
CASH BOX ₱7,399.00 ₱7,399.00
LESS:ACCUMULATED DEPRECIATION ₱1,479.80 ₱2,959.60
NET, CASH BOX ₱5,919.20 ₱4,439.40
SAFETY VAULT ₱2,999.00 ₱2,999.00
LESS:ACCUMULATED DEPRECIATION ₱599.80 ₱1,199.60
NET, SAFETY VAULT ₱2,399.20 ₱1,799.40
PRINTER AND SCANNER ₱7,649.00 ₱7,649.00
LESS:ACCUMULATED DEPRECIATION ₱1,529.80 ₱3,059.60
NET, PRINTER AND SCANNER ₱6,119.20 ₱4,589.40
TOTAL NET EQUIPMENTS ₱48,664.00 ₱36,498.00

NOTE 4 FURNITURES AND FIXTURES 2019 2020

MENU CHALKBOARD ₱300.70 ₱300.70
LESS:ACCUMULATED DEPRECIATION ₱100.23 ₱200.47
NET, MENU CHALKBOARD ₱200.47 ₱100.23
SPLIT TYPE AIRCON ₱68,790.00 ₱68,790.00
LESS:ACCUMULATED DEPRECIATION ₱22,930.00 ₱45,860.00
NET, SPLIT TYPE AIRCON ₱45,860.00 ₱22,930.00
POINT-OF-SALE MACHINE ₱50,000.00 ₱50,000.00
LESS:ACCUMULATED DEPRECIATION ₱16,666.67 ₱33,333.33
NET, POINT-OF-SALE MACHINE ₱33,333.33 ₱16,666.67
DIGITAL WALL CLOCK ₱699.00 ₱699.00
LESS:ACCUMULATED DEPRECIATION ₱233.00 ₱466.00
NET, DIGITAL WALL CLOCK ₱466.00 ₱233.00
DINING TABLE ₱9,892.06 ₱9,892.06
LESS:ACCUMULATED DEPRECIATION ₱3,297.35 ₱6,594.71
NET, DINING TABLE ₱6,594.71 ₱3,297.35
ARMCHAIRS ₱35,988.00 ₱35,988.00
LESS:ACCUMULATED DEPRECIATION ₱11,996.00 ₱23,992.00
NET, ARMCHAIRS ₱23,992.00 ₱11,996.00
CARPET ₱360.00 ₱360.00
LESS:ACCUMULATED DEPRECIATION ₱120.00 ₱240.00
NET, CARPET ₱240.00 ₱120.00
CEILING LIGHT ₱2,480.00 ₱2,480.00
LESS:ACCUMULATED DEPRECIATION ₱826.67 ₱1,653.33
NET, CEILING LIGHT ₱1,653.33 ₱826.67
BOOKSHELVES ₱950.00 ₱950.00
LESS:ACCUMULATED DEPRECIATION ₱316.67 ₱633.33
NET, BOOKSHELVES ₱633.33 ₱316.67
CCTV CAMERA ₱5,999.00 ₱5,999.00
LESS:ACCUMULATED DEPRECIATION ₱1,999.67 ₱3,999.33
NET, CCTV CAMERA ₱3,999.33 ₱1,999.67
FIRE EXTINGUISHER ₱1,799.00 ₱1,799.00
LESS:ACCUMULATED DEPRECIATION ₱599.67 ₱1,199.33
NET, FIRE EXTINGUISHER ₱1,199.33 ₱599.67
EMERGENCY LIGHT ₱79.50 ₱79.50
LESS:ACCUMULATED DEPRECIATION ₱26.50 ₱53.00
NET, EMERGENCY LIGHT ₱53.00 ₱26.50
SIGNS ₱425.00 ₱425.00
LESS:ACCUMULATED DEPRECIATION ₱141.67 ₱283.33
NET, SIGNS ₱283.33 ₱141.67
CAFÉ CONSTRUCTION ₱104,935.00 ₱104,935.00
LESS:ACCUMULATED DEPRECIATION ₱20,987.00 ₱41,974.00
NET, CAFÉ CONSTRUCTION ₱83,948.00 ₱62,961.00
NET, FURNITURES AND FIXTURES ₱202,456.17 ₱122,215.09

NOTE 5 UTILITIES PAYABLE 2019 2020

BEGINNING ₱13,573.00
ADD: UTILITIES EXPENSE ₱162,876.00 ₱162,876.00
LESS: PAYMENTS ₱149,303.00 ₱162,876.00
ENDING BALANCE ₱13,573.00 ₱13,573.00

NOTE 6 INCOME TAX PAYABLE 2019 2020

BEGINNING ₱104,701.23
ADD: INCOME TAX EXPENSE ₱104,701.23 ₱149,809.44
LESS: PAYMENTS ₱0.00 ₱104,701.23
ENDING BALANCE ₱104,701.23 ₱149,809.44
NOTE 7 SSS PAYABLE 2019 2020
BEGINNING ₱5,500.00
ADD: SSS CONTRIBUTION EXPENSE ₱44,198.40 ₱44,198.40
ADD: SSS CONTRIBUTION - EMPLOYEE SHARE ₱21,801.60 ₱21,801.60
LESS: PAYMENTS ₱60,500.00 ₱66,000.00
ENDING BALANCE ₱5,500.00 ₱5,500.00

NOTE 8 PAGIBIG PAYABLE 2019 2020

BEGINNING ₱800.00
ADD: PAGIBIG CONTRIBUTION EXPENSE ₱4,800.00 ₱4,800.00
ADD: PAGIBIG CONTRIBUTION - EMPLOYEE SHARE ₱4,800.00 ₱4,800.00
LESS: PAYMENTS ₱8,800.00 ₱9,600.00
ENDING BALANCE ₱800.00 ₱800.00

NOTE 9 PHILHEALTH PAYABLE 2019 2020

BEGINNING ₱1,966.08
ADD: PHILHEALTH CONTRIBUTION EXPENSE ₱11,796.48 ₱11,796.48
ADD: PHILHEALTH CONTRIBUTION - EMPLOYEE SHARE ₱11,796.48 ₱11,796.48
LESS: PAYMENTS ₱21,626.88 ₱23,592.96
ENDING BALANCE ₱1,966.08 ₱1,966.08

NOTE 10 VAT PAYABLE 2019 2020

BEGINNING ₱0.00 ₱48,814.48
ADD: OUTPUT VAT ₱333,249.37 ₱368,841.84
LESS: INPUT VAT ₱137,991.46 ₱152,729.54
LESS: PAYMENTS ₱146,443.43 ₱210,898.70
ENDING BALANCE ₱48,814.48 ₱54,028.07
 2021 2022 2023
₱20,000.00 ₱20,000.00 ₱20,000.00
₱781,946.89 ₱750,767.89 ₱942,233.39
₱801,946.89 ₱770,767.89 ₱962,233.39

2021 2022 2023

₱7,000.00 ₱7,000.00 ₱7,000.00
2 2 2
₱14,000.00 ₱14,000.00 ₱14,000.00

2021 2022 2023

₱2,700.00 ₱2,700.00 ₱2,700.00
₱1,620.00 ₱2,160.00 ₱2,700.00
₱1,080.00 ₱540.00 ₱0.00
₱11,408.00 ₱11,408.00 ₱11,408.00
₱6,844.80 ₱9,126.40 ₱11,408.00
₱4,563.20 ₱2,281.60 ₱0.00
₱1,962.00 ₱1,962.00 ₱1,962.00
₱1,177.20 ₱1,569.60 ₱1,962.00
₱784.80 ₱392.40 ₱0.00
₱2,980.00 ₱2,980.00 ₱2,980.00
₱1,788.00 ₱2,384.00 ₱2,980.00
₱1,192.00 ₱596.00 ₱0.00
₱2,500.00 ₱2,500.00 ₱2,500.00
₱1,500.00 ₱2,000.00 ₱2,500.00
₱1,000.00 ₱500.00 ₱0.00
₱11,635.00 ₱11,635.00 ₱11,635.00
₱6,981.00 ₱9,308.00 ₱11,635.00
₱4,654.00 ₱2,327.00 ₱0.00
₱9,598.00 ₱9,598.00 ₱9,598.00
₱5,758.80 ₱7,678.40 ₱9,598.00
₱3,839.20 ₱1,919.60 ₱0.00
₱7,399.00 ₱7,399.00 ₱7,399.00
₱4,439.40 ₱5,919.20 ₱7,399.00
₱2,959.60 ₱1,479.80 ₱0.00
₱2,999.00 ₱2,999.00 ₱2,999.00
₱1,799.40 ₱2,399.20 ₱2,999.00
₱1,199.60 ₱599.80 ₱0.00
₱7,649.00 ₱7,649.00 ₱7,649.00
₱4,589.40 ₱6,119.20 ₱7,649.00
₱3,059.60 ₱1,529.80 ₱0.00
₱24,332.00 ₱12,166.00 ₱0.00

2021 2022 2023

₱300.70 ₱300.70 ₱300.70
₱300.70 ₱100.23 ₱200.47
₱0.00 ₱200.47 ₱100.23
₱68,790.00 ₱68,790.00 ₱68,790.00
₱68,790.00 ₱22,930.00 ₱45,860.00
 ₱0.00 ₱45,860.00 ₱22,930.00
₱50,000.00 ₱50,000.00 ₱50,000.00
₱50,000.00 ₱16,666.67 ₱33,333.33
₱0.00 ₱33,333.33 ₱16,666.67
₱699.00 ₱699.00 ₱699.00
₱699.00 ₱233.00 ₱466.00
₱0.00 ₱466.00 ₱233.00
₱9,892.06 ₱9,892.06 ₱9,892.06
₱9,892.06 ₱3,297.35 ₱6,594.71
₱0.00 ₱6,594.71 ₱3,297.35
₱35,988.00 ₱35,988.00 ₱35,988.00
₱35,988.00 ₱11,996.00 ₱23,992.00
₱0.00 ₱23,992.00 ₱11,996.00
₱360.00 ₱360.00 ₱360.00
₱360.00 ₱120.00 ₱240.00
₱0.00 ₱240.00 ₱120.00
₱2,480.00 ₱2,480.00 ₱2,480.00
₱2,480.00 ₱826.67 ₱1,653.33
₱0.00 ₱1,653.33 ₱826.67
₱950.00 ₱950.00 ₱950.00
₱950.00 ₱316.67 ₱633.33
₱0.00 ₱633.33 ₱316.67
₱5,999.00 ₱5,999.00 ₱5,999.00
₱5,999.00 ₱1,999.67 ₱3,999.33
₱0.00 ₱3,999.33 ₱1,999.67
₱1,799.00 ₱1,799.00 ₱1,799.00
₱1,799.00 ₱599.67 ₱1,199.33
₱0.00 ₱1,199.33 ₱599.67
₱79.50 ₱79.50 ₱79.50
₱79.50 ₱26.50 ₱53.00
₱0.00 ₱53.00 ₱26.50
₱425.00 ₱425.00 ₱425.00
₱425.00 ₱141.67 ₱283.33
₱0.00 ₱283.33 ₱141.67
₱104,935.00 ₱104,935.00 ₱104,935.00
₱62,961.00 ₱83,948.00 ₱104,935.00
₱41,974.00 ₱20,987.00 ₱0.00
₱41,974.00 ₱139,495.17 ₱59,254.09

2021 2022 2023

₱13,573.00 ₱13,573.00 ₱13,573.00
₱162,876.00 ₱162,876.00 ₱162,876.00
₱162,876.00 ₱162,876.00 ₱162,876.00
₱13,573.00 ₱13,573.00 ₱13,573.00

2021 2022 2023

₱149,809.44 ₱194,758.67 ₱239,707.90
₱194,758.67 ₱239,707.90 ₱284,657.12
₱149,809.44 ₱194,758.67 ₱239,707.90
₱194,758.67 ₱239,707.90 ₱284,657.12
 2021 2022 2023
₱5,500.00 ₱5,500.00 ₱5,500.00
₱44,198.40 ₱44,198.40 ₱44,198.40
₱21,801.60 ₱21,801.60 ₱21,801.60
₱66,000.00 ₱66,000.00 ₱66,000.00
₱5,500.00 ₱5,500.00 ₱5,500.00

2021 2022 2023

₱800.00 ₱800.00 ₱800.00
₱4,800.00 ₱4,800.00 ₱4,800.00
₱4,800.00 ₱4,800.00 ₱4,800.00
₱9,600.00 ₱9,600.00 ₱9,600.00
₱800.00 ₱800.00 ₱800.00

2021 2022 2023

₱1,966.08 ₱1,966.08 ₱1,966.08
₱11,796.48 ₱11,796.48 ₱11,796.48
₱11,796.48 ₱11,796.48 ₱11,796.48
₱23,592.96 ₱23,592.96 ₱23,592.96
₱1,966.08 ₱1,966.08 ₱1,966.08

2021 2022 2023

₱54,028.07 ₱59,254.41 ₱64,480.74
₱404,521.25 ₱440,200.66 ₱475,880.07
₱167,503.62 ₱182,277.71 ₱197,051.79
₱231,791.29 ₱252,696.62 ₱273,601.95
₱59,254.41 ₱64,480.74 ₱69,707.07
 STATEMENT OF FINANCIAL POSITION
2019 2020 2021
Assets
Current Assets
Cash ₱493,550.49 ₱670,245.85 ₱801,946.89
Lease Deposit ₱14,000.00 ₱14,000.00 ₱14,000.00
TOTAL CURRENT ASSETS ₱507,550.49 ₱684,245.85 ₱815,946.89
Non-current Assets
Equipment, net ₱48,664.00 ₱36,498.00 ₱24,332.00
Furnitures and Fixtures, net ₱202,456.17 ₱122,215.09 ₱41,974.00
TOTAL NON-CURRENT ASSETS ₱251,120.17 ₱158,713.09 ₱66,306.00

Total Assets ₱758,670.66 ₱842,958.93 ₱882,252.89

Liabilities
Utilities Payable ₱13,573.00 ₱13,573.00 ₱13,573.00
Income Tax Payable ₱98,405.13 ₱143,243.94 ₱188,193.47
SSS Payable ₱5,500.00 ₱5,500.00 ₱5,500.00
Pagi-ibig Payable ₱800.00 ₱800.00 ₱800.00
Philhealth Payable ₱1,966.08 ₱1,966.08 ₱1,966.08
VAT Payable ₱48,814.48 ₱54,028.07 ₱59,254.41

Total Liabilities ₱169,058.69 ₱219,111.10 ₱269,286.95

Partner's Equity
Dalisay, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99
Machate, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99
Mitante, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99
Nachor, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99
Saclote, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99
San Pedro, Capital ₱98,268.66 ₱103,974.64 ₱102,160.99

Total Partner's Equity ₱589,611.97 ₱623,847.84 ₱612,965.93

Total Liabilities and Partner's Equity ₱758,670.66 ₱842,958.93 ₱882,252.89

N
2022 2023 NOTE

₱770,767.89 ₱962,233.39 1
₱14,000.00 ₱14,000.00 2
₱784,767.89 ₱976,233.39

₱12,166.00 ₱0.00 3
₱139,495.17 ₱59,254.09 4
₱151,661.17 ₱59,254.09

₱936,429.07 ₱1,035,487.48

₱13,573.00 ₱13,573.00 5
₱233,143.00 ₱278,092.52 6
₱5,500.00 ₱5,500.00 7
₱800.00 ₱800.00 8
₱1,966.08 ₱1,966.08 9
₱64,480.74 ₱69,707.07 10

₱319,462.81 ₱369,638.67

₱102,827.71 ₱110,974.80
₱102,827.71 ₱110,974.80
₱102,827.71 ₱110,974.80
₱102,827.71 ₱110,974.80
₱102,827.71 ₱110,974.80
₱102,827.71 ₱110,974.80

₱616,966.25 ₱665,848.81

₱936,429.07 ₱1,035,487.48
Financial Ratios
2019 2020
Profit ₱229,611.97 ₱334,235.86
1. Return on Investment
Initial Investment ₱600,000.00 ₱600,000.00

38.27% 55.71%

2019 2020
Annual Cash Flow ₱477,077.75 ₱476,695.36
2. Payback Period
Initial Investment 600,000 122,922
Difference -122,922 25.79%
1.2579 YEARS
1 YEAR AND 93 DAYS

2019 2020
Current Assets ₱493,550.49 ₱670,245.85
3. Liquidity Ratio
Current Liabilities ₱169,058.69 ₱219,111.10

2.92 3.06

2019 2020
Profit ₱229,611.97 ₱334,235.86
4. Profitability Ratio
Sales ₱2,779,358.63 ₱3,076,202.16

8.26% 10.87%

2019 2020
Annual Cash Flow ₱477,077.75 ₱476,695.36
5. Solvency Ratio
Total Liabilities ₱169,058.69 ₱219,111.10

2.82 2.18

2019 2020
Current Asset ₱507,550.49 ₱684,245.85
6. Working Capital
less: Current Liab ₱169,058.69 ₱219,111.10

WORKING CAPITAL ₱338,491.80 ₱465,134.75

 2021 2022 2023
₱439,118.09 ₱544,000.32 ₱648,882.55
₱600,000.00 ₱600,000.00 ₱600,000.00

73.19% 90.67% 108.15%

Cash Flow for Year 2

Amount needed
Percent
Payback Period
D 93 DAYS

2021 2022 2023

₱801,946.89 ₱770,767.89 ₱962,233.39
₱269,286.95 ₱319,462.81 ₱369,638.67

2.98 2.41 2.60

2021 2022 2023

₱439,118.09 ₱544,000.32 ₱648,882.55
₱3,373,774.75 ₱3,671,347.34 ₱3,968,919.93

13.02% 14.82% 16.35%

2021 2022 2023

₱581,701.04 ₱686,583.27 ₱791,465.50
₱269,286.95 ₱319,462.81 ₱369,638.67

2.16 2.15 2.14

2021 2022 2023

₱815,946.89 ₱784,767.89 ₱976,233.39
₱269,286.95 ₱319,462.81 ₱369,638.67

₱546,659.93 ₱465,305.08 ₱606,594.72