TAMBAYAN CAFÉ
PROJECTED STATEMENT OF PERFORMANCE
  FOR THE YEAR END 2020, 2021,2023,2024
Sc
h 2020 2021 2022 2023 2024
Net Sales 1 23,146,758.00 23,146,758.00 23,711,243.94 23,711,243.94 24,290,066.12
Less: Cost of Goods
Sold 10 4,148,535.52 4,223,272.04 4,319,909.37 4,397,665.24 4,498,660.86
Cost of Services 11 1,128,516.54 1,150,315.33 1,204,571.48 1,228,560.25 1,286,816.87
Gross Income 17,869,705.94 17,773,170.63 18,186,763.09 18,085,018.45 18,504,588.39
Less: Operating
Expenses
277,790.3 272,534.5 266,726.4 259,664.0 252,592.8
Selling Expenses 15 6 2 9 7 2
872,232.1 911,647.0 947,011.1 990,106.1
Admin Expenses 16 1,118,971.57 5 9 1 4
Net Income Before Tax 16,472,944.01 16,628,403.97 17,008,389.51 16,878,343.26 17,261,889.44
Less: Income Tax Expenses 5,375,530.40 5,429,941.39 5,562,936.33 5,517,420.14 5,651,661.30
NET INCOME AFTER TAX 11,097,413.61 11,198,462.58 11,445,453.18 11,360,923.12 11,610,228.13
 TAMBAYAN CAFÉ

PROJECTED STATEMENT OF CHANGES IN EQUITY

AS YEAR END 2020, 2021,2023,2024

2020 2021 2022 2023 2024

Capital, Beg. 600,000.00 2,819,482.72 5,059,175.24 7,348,265.87 9,620,450.50

Add: Net Income 11,097,413.61 11,198,462.58 11,445,453.18 11,360,923.12 11,610,228.13

Less: Withdrawals 8,877,930.89 8,958,770.06 9,156,362.55 9,088,738.49 9,288,182.51

Capital, End 2,819,482.72 5,059,175.24 7,348,265.87 9,620,450.50 11,942,496.12

 TAMBAYAN CAFÉ
PROJECTED STATEMENT OF CASH FLOW
AS THE YEAR END 2020, 2021,2023,2024
2020 2021 2022 2023 2024
CASH FLOW FROM OPERATING
ACTIVITIES
16,628,403.9 17,008,389.5 16,878,343.2 17,261,889.4
Net Income Before Tax 16,472,944.01 7 1 6 4
144,303.1 144,303.1 144,303.1 144,303.1
Add: Depreciation Expense 144,303.13 3 3 3 3
16,772,707.1 17,152,692.6 17,022,646.3 17,406,192.5
Income Before Changes of Working Capital 16,617,247.14 0 4 9 7
Add/Less Changes of Working Capital:
(406,197.00 (8,123.9 (8,286.4 (8,452.1 (8,621.1
Decrease/(Increase) of Raw Materials ) 4) 2) 5) 9)
Decrease/(Increase) of Kitchen Tools and (13,780.00 (275.6 (281.1 (286.7 (292.4
Supplies ) 0) 1) 3) 7)
3,960.0 3,960.0
Increase/(Decrease) of Accrued SSS 68,040.00 - 0 - 0
Increase/(Decrease) of Accrued 1,200.0
Philhealth 15,000.00 - - - 0
2,466.8 2,590.1
Increase/(Decrease) of Accrued HDMF 49,336.32 - 2 - 6
944.9 992.2 1,041.8 1,093.9
Increase/(Decrease) of Accrued Utilities 18,899.00 5 0 1 0
(4,031,647.80 (5,416,338.6 (5,529,687.5 (5,528,799.1 (5,618,101.0
Income taxes paid ) 4) 9) 9) 1)
6,311.1 4,721.5 (943.0 4,824.9
Increase/(Decrease) VAT Payable 180,544.80 4 3 7) 6
Increase/(Decrease) of Expanded
Withholding Tax 2,750.00 - - - -
Net Cash Provided by Operating Activities 12,500,192.46 11,355,225.0 11,626,578.0 11,485,207.0 11,792,846.9
 0 7 6 1

CASH FLOW FROM INVESTING

ACTIVITIES
(438,948.90
Acquisition of Equipment ) - - - -
(282,566.75
Acquisition of Furniture and Fixtures ) - - - -
(721,515.65
Net Cash Used by Investing Activities ) - - - -

CASH FLOW FROM FINANCING

ACTIVITIES
Partner's Capital Investment 600,000.00 - - - -
(8,877,930.89 (8,958,770.0 (9,156,362.5 (9,088,738.4 (9,288,182.5
Withdrawals ) 6) 5) 9) 1)
Proceeds from Loan 800,000.00 - - - -
(138,478.37 (148,488.9 (159,223.2 (170,733.5 (183,075.8
Principal Payments ) 8) 6) 2) 6)
(7,616,409.26 (9,107,259.0 (9,315,585.8 (9,259,472.0 (9,471,258.3
Net Cash Provided by Financing Activities ) 4) 1) 2) 7)

2,247,965.9 2,310,992.2 2,225,735.0 2,321,588.5

Net Increase/(Decrease) of Cash 4,162,267.56 6 6 4 4
4,162,267.5 6,410,233.5 8,721,225.7 10,946,960.8
Add: Cash Balance, beginning - 6 1 7 1
6,410,233.5 8,721,225.7 10,946,960.8 13,268,549.3
Cash Balance, ending 4,162,267.56 1 7 1 5
 TAMBAYAN CAFÉ

PROJECTED STATEMENT OF FINANCIAL POSITION

AS YEAR END 2020, 2021,2023,2024

ASSETS 2020 2021 2022 2023 2024

Sch
Current Assets .
4,162,267.5 6,410,233.5 8,721,225.7 10,946,960.8 13,268,549.
Cash CF 6 1 7 1 35
406,197. 414,320. 422,607. 431,059. 439,680.
Raw Materials, end 6 00 94 36 51 70
Unused Kitchen Tools 13,780. 14,055. 14,336. 14,623. 14,915.
and Supplies 28 00 60 71 45 92
4,582,244.5 6,838,610.0 9,158,169.8 11,392,643.7 13,723,145.
Total Current Assets 6 5 4 6 96

Non-Current Assets
351,159. 263,369. 175,579. 87,789.
Equipment, net 38 12 34 56 78 -
Furniture and Fixtures, 226,053. 169,540. 113,026. 56,513.
net 39 40 05 70 35 -
Total Non-Currrent 577,212. 432,909. 288,606. 144,303.
Assets 52 39 26 13 -
 5,159,457.0 7,271,519.4 9,446,776.1 11,536,946.8 13,723,145.
TOTAL ASSETS 8 4 0 9 96

LIABILITIES AND EQUITY

Current Liabilities
148,488. 159,223. 170,733. 183,075.
Loans Payable 41 98 26 52 86 -
Accrued SSS 68,040. 68,040. 72,000. 72,000. 75,960.
Contribution 42 00 00 00 00 00
Accrued Philhealth 15,000. 15,000. 15,000. 15,000. 16,200.
Contribution 43 00 00 00 00 00
Accrued HDMF 49,336. 49,336. 51,803. 51,803. 54,393.
Contribution 44 32 32 14 14 29
18,899. 19,843. 20,836. 21,877. 22,971.
Accrued Utilities Payable 45 00 95 15 95 85
1,343,882.6 1,357,485.3 1,390,734.0 1,379,355.0 1,412,915.
Accrued Income Tax 46 0 5 8 4 33
Value-Added Tax 180,544. 186,855. 191,577. 190,634. 195,459.
Payable 47 80 94 47 41 37
Accrued Expanded 2,750. 2,750. 2,750. 2,750. 2,750.
Withholding Tax 40 00 00 00 00 00
1,826,941.7 1,858,534.8 1,915,434.3 1,916,496.4 1,780,649.
Total Current Liabilities 1 2 6 0 84

Non-Current Liabilities
 513,032. 353,809. 183,075.
Loans Payable 41 65 39 86 - -
Total Non-Current 513,032. 353,809. 183,075.
Liabilities 65 39 86 - -
2,339,974.3 2,212,344.2 2,098,510.2 1,916,496.4 1,780,649.
Total Liabilities 6 1 3 0 84

Owner's Equity
2,819,482.7 5,059,175.2 7,348,265.8 9,620,450.5 11,942,496.
Owner's Capital SCE 2 4 7 0 12
2,819,482.7 5,059,175.2 7,348,265.8 9,620,450.5 11,942,496.
Total Owner's Equity 2 4 7 0 12
TOTAL LIABILITIES AND 5,159,457.0 7,271,519.4 9,446,776.1 11,536,946.8 13,723,145.
EQUITY 8 4 0 9 96
 SCHEDULE 1
NET SALES
Proposed Menu/Services Sch 2020 2021 2022 2023 2024
Café Latte 2 2,082,600.00 2,082,600.00 2,145,078.00 2,145,078.00 2,209,430.34
Cappuccino 2 2,326,104.00 2,326,104.00 2,395,887.12 2,395,887.12 2,467,763.73
Caramel Frappe 2 1,989,684.00 1,989,684.00 2,049,374.52 2,049,374.52 2,110,855.76
Winter Melon Tea 2 1,230,336.00 1,230,336.00 1,267,246.08 1,267,246.08 1,305,263.46
Chocolate Frappe 2 2,061,774.00 2,061,774.00 2,123,627.22 2,123,627.22 2,187,336.04
Chocolate Cake 2 464,580.00 464,580.00 478,517.40 478,517.40 492,872.92
Movie Showing 3 2,779,920.00 2,779,920.00 2,835,518.40 2,835,518.40 2,892,228.77
Karaoke 3 2,779,920.00 2,779,920.00 2,835,518.40 2,835,518.40 2,892,228.77
Body Massage 3 1,872,000.00 1,872,000.00 1,909,440.00 1,909,440.00 1,947,628.80
Drawing/Painting 3 5,559,840.00 5,559,840.00 5,671,036.80 5,671,036.80 5,784,457.54
TOTAL NET SALES 23,146,758.00 23,146,758.00 23,711,243.94 23,711,243.94 24,290,066.12
 SCHEDULE 2
COMPUTATION OF NET SALES FOR PRODUCTS
Proposed Year Capacit Allowance for Spoiled Ending Units Price Sales
Menu/Service y Spoilage Units Inventory Sold
s
Café Latte 2020 18,000 1% 180 1,800 16,020 130.00 2,082,600.00
2021 18,000 1% 180 1,800 16,020 130.00 2,082,600.00
2022 18,000 1% 180 1,800 16,020 133.90 2,145,078.00
2023 18,000 1% 180 1,800 16,020 133.90 2,145,078.00
2024 18,000 1% 180 1,800 16,020 137.92 2,209,430.34

Cappuccino 2020 21,600 1% 216 2,160 19,224 121.00 2,326,104.00

2021 21,600 1% 216 2,160 19,224 121.00 2,326,104.00
2022 21,600 1% 216 2,160 19,224 124.63 2,395,887.12
2023 21,600 1% 216 2,160 19,224 124.63 2,395,887.12
2024 21,600 1% 216 2,160 19,224 128.37 2,467,763.73

Caramel 2020 16,200 1% 162 1,620 14,418 138.00 1,989,684.00

Frappe
2021 16,200 1% 162 1,620 14,418 138.00 1,989,684.00
2022 16,200 1% 162 1,620 14,418 142.14 2,049,374.52
2023 16,200 1% 162 1,620 14,418 142.14 2,049,374.52
 2024 16,200 1% 162 1,620 14,418 146.40 2,110,855.76

Winter Melon 2020 14,400 1% 144 1,440 12,816 96.00 1,230,336.00

Tea
2021 14,400 1% 144 1,440 12,816 96.00 1,230,336.00
2022 14,400 1% 144 1,440 12,816 98.88 1,267,246.08
2023 14,400 1% 144 1,440 12,816 98.88 1,267,246.08
2024 14,400 1% 144 1,440 12,816 101.85 1,305,263.46

Chocolate 2020 16,200 1% 162 1,620 14,418 143.00 2,061,774.00

Frappe
2021 16,200 1% 162 1,620 14,418 143.00 2,061,774.00
2022 16,200 1% 162 1,620 14,418 147.29 2,123,627.22
2023 16,200 1% 162 1,620 14,418 147.29 2,123,627.22
2024 16,200 1% 162 1,620 14,418 151.71 2,187,336.04

Chocolate 2020 9,000 1% 90 900 8,010 58.00 464,580.00

Cake
2021 9,000 1% 90 900 8,010 58.00 464,580.00
2022 9,000 1% 90 900 8,010 59.74 478,517.40
2023 9,000 1% 90 900 8,010 59.74 478,517.40
2024 9,000 1% 90 900 8,010 61.53 492,872.92
 SCHEDULE 3
COMPUTATION OF NET SALES FOR SERVICES

Proposed Year Capacity Price Sales

Services
Movie Showing 2020 28,080 99.00 2,779,920.00
2021 28,080 99.00 2,779,920.00
2022 28,080 100.98 2,835,518.40
2023 28,080 100.98 2,835,518.40
2024 28,080 103.00 2,892,228.77

Karaoke 2020 28,080 99.00 2,779,920.00

2021 28,080 99.00 2,779,920.00
2022 28,080 100.98 2,835,518.40
2023 28,080 100.98 2,835,518.40
2024 28,080 103.00 2,892,228.77

Body Massage 2020 93,600 20.00 1,872,000.00

2021 93,600 20.00 1,872,000.00
2022 93,600 20.40 1,909,440.00
2023 93,600 20.40 1,909,440.00
2024 93,600 20.81 1,947,628.80

Drawing/Painting 2020 56,160 99.00 5,559,840.00

2021 56,160 99.00 5,559,840.00
2022 56,160 100.98 5,671,036.80
2023 56,160 100.98 5,671,036.80
2024 56,160 103.00 5,784,457.54
 SCHEDULE 4
PURCHASES
Proposed Menu Sc 2020 2021 2022 2023 2024
h
Espresso - Café Latte 5 113,940.00 116,218.80 118,543.18 120,914.04 123,332.32
Milk - Café Latte 5 663,840.00 677,116.80 690,659.14 704,472.32 718,561.77
Espresso - Cappuccino 5 196,992.00 200,931.84 204,950.48 209,049.49 213,230.48
Milk - Cappuccino 5 673,920.00 687,398.40 701,146.37 715,169.30 729,472.68
Chocolate Syrup - Chocolate 5 97,362.00 99,309.24 101,295.42 103,321.33 105,387.76
Frappe
Milk - Chocolate Frappe 5 477,738.00 487,292.76 497,038.62 506,979.39 517,118.98
Sugar - Chocolate Frappe 5 15,066.00 15,367.32 15,674.67 15,988.16 16,307.92
Whipped Cream 5 181,116.00 184,738.32 188,433.09 192,201.75 196,045.78
Espresso - Caramel Frappe 5 111,942.00 114,180.84 116,464.46 118,793.75 121,169.62
Milk - Caramel Frappe 5 442,422.00 451,270.44 460,295.85 469,501.77 478,891.80
Caramel Syrup - Caramel 5 194,400.00 198,288.00 202,253.76 206,298.84 210,424.81
Frappe
Winter Melon Tea Powder 5 160,704.00 163,918.08 167,196.44 170,540.37 173,951.18
Sugar Powder 5 26,784.00 27,319.68 27,866.07 28,423.40 28,991.86
Sugar Syrup 5 273,744.00 279,218.88 284,803.26 290,499.32 296,309.31
Chocolate Cake 5 432,000.00 440,640.00 449,452.80 458,441.86 467,610.69
TOTAL PURCHASES 4,061,970.0 4,143,209.4 4,226,073.5 4,310,595.06 4,396,806.96
0 0 9
 SCHEDULE 5
COMPUTATION OF PURCHASES

Proposed Menu Year Capacity Cost Purchases

Espresso - Café Latte 2020 18,000 6.33 113,940.00
2021 18,000 6.46 116,218.80
2022 18,000 6.59 118,543.18
2023 18,000 6.72 120,914.04
2024 18,000 6.85 123,332.32

Milk - Café Latte 2020 18,000 36.88 663,840.00

2021 18,000 37.62 677,116.80
2022 18,000 38.37 690,659.14
2023 18,000 39.14 704,472.32
2024 18,000 39.92 718,561.77

Espresso -
2020 21,600 9.12 196,992.00
Cappuccino
2021 21,600 9.30 200,931.84
2022 21,600 9.49 204,950.48
2023 21,600 9.68 209,049.49
2024 21,600 9.87 213,230.48

Milk - Cappuccino 2020 21,600 31.20 673,920.00

2021 21,600 31.82 687,398.40
2022 21,600 32.46 701,146.37
2023 21,600 33.11 715,169.30
2024 21,600 33.77 729,472.68

Chocolate Syrup -
2020 16,200 6.01 97,362.00
Chocolate Frappe
2021 16,200 6.13 99,309.24
2022 16,200 6.25 101,295.42
2023 16,200 6.38 103,321.33
2024 16,200 6.51 105,387.76

Milk - Chocolate
2020 16,200 29.49 477,738.00
Frappe
2021 16,200 30.08 487,292.76
2022 16,200 30.68 497,038.62
2023 16,200 31.30 506,979.39
2024 16,200 31.92 517,118.98

Sugar - Chocolate
2020 16,200 0.93 15,066.00
Frappe
2021 16,200 0.95 15,367.32
 2022 16,200 0.97 15,674.67
2023 16,200 0.99 15,988.16
2024 16,200 1.01 16,307.92

Whipped Cream -
2020 16,200 11.18 181,116.00
Chocolate Frappe
2021 16,200 11.40 184,738.32
2022 16,200 11.63 188,433.09
2023 16,200 11.86 192,201.75
2024 16,200 12.10 196,045.78

Espresso - Caramel
2020 16,200 6.91 111,942.00
Frappe
2021 16,200 7.05 114,180.84
2022 16,200 7.19 116,464.46
2023 16,200 7.33 118,793.75
2024 16,200 7.48 121,169.62

Milk - Caramel Frappe 2020 16,200 27.31 442,422.00

2021 16,200 27.86 451,270.44
2022 16,200 28.41 460,295.85
2023 16,200 28.98 469,501.77
2024 16,200 29.56 478,891.80

Caramel Syrup -
2020 16,200 12.00 194,400.00
Caramel Frappe
2021 16,200 12.24 198,288.00
2022 16,200 12.48 202,253.76
2023 16,200 12.73 206,298.84
2024 16,200 12.99 210,424.81

Winter Melon Tea

2020 14,400 11.16 160,704.00
Powder
2021 14,400 11.38 163,918.08
2022 14,400 11.61 167,196.44
2023 14,400 11.84 170,540.37
2024 14,400 12.08 173,951.18

Sugar Powder -
2020 14,400 1.86 26,784.00
Winter Melon Tea
2021 14,400 1.90 27,319.68
2022 14,400 1.94 27,866.07
2023 14,400 1.97 28,423.40
2024 14,400 2.01 28,991.86

Sugar Syrup - Winter

2020 14,400 19.01 273,744.00
Melon Tea
2021 14,400 19.39 279,218.88
 2022 14,400 19.78 284,803.26
2023 14,400 20.17 290,499.32
2024 14,400 20.58 296,309.31

Chocolate Cake 2020 9,000 48.00 432,000.00

2021 9,000 48.96 440,640.00
2022 9,000 49.94 449,452.80
2023 9,000 50.94 458,441.86
2024 9,000 51.96 467,610.69
 SCHEDULE 6
INVENTORY
Sc
Proposed Menu 2020 2021 2022 2023 2024
h
11,621. 12,333.2
Espresso - Café Latte 7 11,394.00 88 11,854.32 12,091.40 3
67,711. 71,856.1
Milk - Café Latte 7 66,384.00 68 69,065.91 70,447.23 8
20,093. 21,323.0
Espresso - Cappuccino 7 19,699.20 18 20,495.05 20,904.95 5
68,739. 72,947.2
Milk - Cappuccino 7 67,392.00 84 70,114.64 71,516.93 7
Chocolate Syrup - Chocolate 9,930. 10,538.7
Frappe 7 9,736.20 92 10,129.54 10,332.13 8
48,729. 51,711.9
Milk - Chocolate Frappe 7 47,773.80 28 49,703.86 50,697.94 0
1,536. 1,630.7
Sugar - Chocolate Frappe 7 1,506.60 73 1,567.47 1,598.82 9
18,473. 19,604.5
Whipped Cream 7 18,111.60 83 18,843.31 19,220.17 8
11,418. 12,116.9
Espresso - Caramel Frappe 7 11,194.20 08 11,646.45 11,879.37 6
45,127. 47,889.1
Milk - Caramel Frappe 7 44,242.20 04 46,029.58 46,950.18 8
19,828. 21,042.4
Caramel Syrup - Caramel Frappe 7 19,440.00 80 20,225.38 20,629.88 8
16,391. 17,395.1
Winter Melon Tea Powder 7 16,070.40 81 16,719.64 17,054.04 2
2,731. 2,899.1
Sugar Powder 7 2,678.40 97 2,786.61 2,842.34 9
 27,921. 29,630.9
Sugar Syrup 7 27,374.40 89 28,480.33 29,049.93 3
44,064. 46,761.0
Chocolate Cake 7 43,200.00 00 44,945.28 45,844.19 7
414,320. 439,680.7
TOTAL INVENTORY 406,197.00 94 422,607.36 431,059.51 0
406,197. 1,674,184.8
Add: Beginning Inventory - 00 820,517.94 1,243,125.30 0
820,517. 2,113,865.5
ENDING INVENTORY 406,197.00 94 1,243,125.30 1,674,184.80 0
 SCHEDULE 7
COMPUTATION OF INVENTORY
Inventory per Inventory at
Proposed Menu Year unit Cost cost
Espresso - Café 11,394.0
Latte 2020 1,800 6.33 0
11,621.8
2021 1,800 6.46 8
11,854.3
2022 1,800 6.59 2
12,091.4
2023 1,800 6.72 0
12,333.2
2024 1,800 6.85 3

66,384.0
Milk - Café Latte 2020 1,800 36.88 0
67,711.6
2021 1,800 37.62 8
69,065.9
2022 1,800 38.37 1
70,447.2
2023 1,800 39.14 3
71,856.1
2024 1,800 39.92 8

Espresso - 19,699.2
Cappuccino 2020 2,160 9.12 0
20,093.1
2021 2,160 9.30 8
20,495.0
2022 2,160 9.49 5
20,904.9
2023 2,160 9.68 5
21,323.0
2024 2,160 9.87 5

67,392.0
Milk - Cappuccino 2020 2,160 31.20 0
68,739.8
2021 2,160 31.82 4
70,114.6
2022 2,160 32.46 4
71,516.9
2023 2,160 33.11 3
2024 2,160 33.77 72,947.2
 7

Chocolate Syrup - 9,736.2

Chocolate Frappe 2020 1,620 6.01 0
9,930.9
2021 1,620 6.13 2
10,129.5
2022 1,620 6.25 4
10,332.1
2023 1,620 6.38 3
10,538.7
2024 1,620 6.51 8

Milk - Chocolate 47,773.8

Frappe 2020 1,620 29.49 0
48,729.2
2021 1,620 30.08 8
49,703.8
2022 1,620 30.68 6
50,697.9
2023 1,620 31.30 4
51,711.9
2024 1,620 31.92 0

Sugar - Chocolate 1,506.6

Frappe 2020 1,620 0.93 0
1,536.7
2021 1,620 0.95 3
1,567.4
2022 1,620 0.97 7
1,598.8
2023 1,620 0.99 2
1,630.7
2024 1,620 1.01 9

18,111.6
Whipped Cream 2020 1,620 11.18 0
18,473.8
2021 1,620 11.40 3
18,843.3
2022 1,620 11.63 1
19,220.1
2023 1,620 11.86 7
19,604.5
2024 1,620 12.10 8
Espresso - Caramel 11,194.2
Frappe 2020 1,620 6.91 0
11,418.0
2021 1,620 7.05 8
11,646.4
2022 1,620 7.19 5
11,879.3
2023 1,620 7.33 7
12,116.9
2024 1,620 7.48 6

Milk - Caramel 44,242.2

Frappe 2020 1,620 27.31 0
45,127.0
2021 1,620 27.86 4
46,029.5
2022 1,620 28.41 8
46,950.1
2023 1,620 28.98 8
47,889.1
2024 1,620 29.56 8

Caramel Syrup - 19,440.0

Caramel Frappe 2020 1,620 12.00 0
19,828.8
2021 1,620 12.24 0
20,225.3
2022 1,620 12.48 8
20,629.8
2023 1,620 12.73 8
21,042.4
2024 1,620 12.99 8

Winter Melon Tea 16,070.4

Powder 2020 1,440 11.16 0
16,391.8
2021 1,440 11.38 1
16,719.6
2022 1,440 11.61 4
17,054.0
2023 1,440 11.84 4
17,395.1
2024 1,440 12.08 2

2,678.4
Sugar Powder 2020 1,440 1.86 0
 2,731.9
2021 1,440 1.90 7
2,786.6
2022 1,440 1.94 1
2,842.3
2023 1,440 1.97 4
2,899.1
2024 1,440 2.01 9

27,374.4
Sugar Syrup 2020 1,440 19.01 0
27,921.8
2021 1,440 19.39 9
28,480.3
2022 1,440 19.78 3
29,049.9
2023 1,440 20.17 3
29,630.9
2024 1,440 20.58 3

43,200.0
Chocolate Cake 2020 900 48.00 0
44,064.0
2021 900 48.96 0
44,945.2
2022 900 49.94 8
45,844.1
2023 900 50.94 9
46,761.0
2024 900 51.96 7
 SCHEDULE 8
SPOILAGE COSTS

Proposed Sc
2020 2021 2022 2023 2024
Menu h
7,777. 7,933. 8,092. 8,253. 8,418.
Café Latte 9 80 36 02 86 94
8,709. 8,883. 9,060. 9,242. 9,427.
Cappuccino 9 12 30 97 19 03
Caramel 22,356. 22,803. 23,259. 23,724. 24,198.
Frappe 9 00 12 18 37 85
Winter Melon 13,824. 14,100. 14,382. 14,670. 14,963.
Tea 9 00 48 49 14 54
Chocolate 23,166. 23,629. 24,101. 24,583. 25,075.
Frappe 9 00 32 91 94 62
Chocolate 5,220. 5,324. 5,430. 5,539. 5,650.
Cake 9 00 40 89 51 30

81,052.9 82,673.9 84,327.4 86,014.0 87,734.2

2 8 6 1 9
 SCHEDULE 9
COMPUTATION OF SPOILAGE COSTS

Proposed Spoilage
Menu Year Spoiled Units Cost Costs
Café Latte 2020 180 43.21 7,777.80
2021 180 44.07 7,933.36
2022 180 44.96 8,092.02
2023 180 45.85 8,253.86
2024 180 46.77 8,418.94

Cappuccino 2020 216 40.32 8,709.12

2021 216 41.13 8,883.30
2022 216 41.95 9,060.97
2023 216 42.79 9,242.19
2024 216 43.64 9,427.03

Caramel
Frappe 2020 162 138.00 22,356.00
2021 162 140.76 22,803.12
2022 162 143.58 23,259.18
2023 162 146.45 23,724.37
2024 162 149.38 24,198.85

Winter Melon
Tea 2020 144 96.00 13,824.00
2021 144 97.92 14,100.48
2022 144 99.88 14,382.49
2023 144 101.88 14,670.14
2024 144 103.91 14,963.54

Chocolate
Frappe 2020 162 143.00 23,166.00
2021 162 145.86 23,629.32
2022 162 148.78 24,101.91
2023 162 151.75 24,583.94
2024 162 154.79 25,075.62

Chocolate Cake 2020 90 58.00 5,220.00

2021 90 59.16 5,324.40
2022 90 60.34 5,430.89
2023 90 61.55 5,539.51
2024 90 62.78 5,650.30
 SCHEDULE 10
COST OF GOODS SOLD

Sc
h 2020 2021 2022 2023 2024
406,197.0 820,517.9 1,243,125.3 1,674,184.8
Raw Materials, Beginning - 0 4 0 0
4,061,970.0 4,143,209.4 4,226,073.5 4,310,595.0 4,396,806.9
Add: Purchases 4 0 0 9 6 6
4,061,970.0 4,549,406.4 5,046,591.5 5,553,720.3 6,070,991.7
Total Raw Materials Available for Use 0 0 3 6 7
406,197.0 820,517.9 1,243,125.3 1,674,184.8 2,113,865.5
Less: Raw Materials, End 6 0 4 0 0 0
3,655,773.0 3,728,888.4 3,803,466.2 3,879,535.5 3,957,126.2
Raw Materials Used 0 6 3 5 6
81,052.9 82,673.9 84,327.4 86,014.0 87,734.2
Add: Spoilage Costs 8 2 8 6 1 9
411,709.6 411,709.6 432,115.6 432,115.6 453,800.3
Direct Labor – Barista 12 0 0 8 8 0
4,148,535.5 4,223,272.0 4,319,909.3 4,397,665.2 4,498,660.8
COST OF GOODS SOLD 2 4 7 4 6

SCHEDULE 11
COST OF SERVICE
Sch 2020 2021 2022 2023 2024
Direct Labor 13 364,588.00 364,588.00 382,743.84 382,743.84 401,760.79
Overhead Costs 14 763,928.54 785,727.33 821,827.64 845,816.41 885,056.08
COST OF SERVICE 1,128,516.54 1,150,315.33 1,204,571.48 1,228,560.25 1,286,816.87

SCHEDULE 12
DIRECT LABOR - BARISTA
Sch 2020 2021 2022 2023 2024
Salaries and Wages 17 295,900.80 295,900.80 310,695.84 310,695.84 326,230.63
13th Month pay 18 18,304.00 18,304.00 19,219.20 19,219.20 20,180.16
SSS Contribution 19 16,152.00 16,152.00 17,035.20 17,035.20 17,920.80
Phil Health Contribution 20 2,700.00 2,700.00 2,700.00 2,700.00 3,000.00
HDMF Contribution 21 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Overtime Pay 22 74,880.00 74,880.00 78,624.00 78,624.00 82,555.20
Night Differential Pay 23 1,372.80 1,372.80 1,441.44 1,441.44 1,513.51
TOTAL DIRECT LABOR 411,709.60 411,709.60 432,115.68 432,115.68 453,800.30

SCHEDULE 13
DIRECT LABOR - ACTIVITY ASSISTANT
Sch 2020 2021 2022 2023 2024
Salaries and Wages 17 261,758.40 261,758.40 274,846.32 274,846.32 288,588.64
13th Month pay 18 16,192.00 16,192.00 17,001.60 17,001.60 17,851.68
SSS Contribution 19 14,383.20 14,383.20 15,268.80 15,268.80 16,152.00
Phil Health Contribution 20 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
HDMF Contribution 21 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Overtime Pay 22 66,240.00 66,240.00 69,552.00 69,552.00 73,029.60
Night Differential Pay 23 1,214.40 1,214.40 1,275.12 1,275.12 1,338.88
TOTAL DIRECT LABOR 364,588.00 364,588.00 382,743.84 382,743.84 401,760.79

SCHEDULE 14
OVERHEAD COSTS
Particulars Sch 2020 2021 2022 2023 2024
Salaries and Wages 17 191,197.44 191,197.44 200,757.31 200,757.31 210,795.18
13th Month Pay 18 11,827.20 11,827.20 12,418.56 12,418.56 13,039.49
SSS Contribution 19 10,688.16 10,688.16 11,306.40 11,306.40 11,924.64
Phil health Contribution 20 1,680.00 1,680.00 1,680.00 1,680.00 1,890.00
HDMF Contribution 21 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00
Overtime Pay 22 48,384.00 48,384.00 50,803.20 50,803.20 53,343.36
Night Differential Pay 23 887.04 887.04 931.39 931.39 977.96
Water Expense 24 10,800.00 11,340.00 11,907.00 12,502.35 13,127.47
Telephone and Internet Expense 26 3,478.80 3,652.74 3,835.38 4,027.15 4,228.50
Painting and Drawing Supplies 29 35,742.60 36,457.45 37,186.60 37,930.33 38,688.94
Tools, Repairs and Maintenance 30 29,400.00 30,870.00 32,413.50 34,034.18 35,735.88
Rent Expense 31 378,000.00 396,900.00 416,745.00 437,582.25 459,461.36
Depreciation - Equipment 38 17,557.96 17,557.96 17,557.96 17,557.96 17,557.96
Depreciation - Furniture and Fixtures 39 22,605.34 22,605.34 22,605.34 22,605.34 22,605.34
TOTAL 763,928.54 785,727.33 821,827.64 845,816.41 885,056.08
 SCHEDULE 15
SELLING EXPENSE
Particulars 2020 2021 2022 2023 2024
Electricity Expense 25 36,000.00 37,800.00 39,690.00 41,674.50 43,758.23
Painting and Drawing Supplies 29 83,399.40 85,067.39 86,768.74 88,504.11 90,274.19
Advertising Expense 32 9,520.00 9,996.00 10,495.80 11,020.59 11,571.62
Cleaning Supplies 33 20,642.00 21,261.26 21,899.10 21,899.10 22,556.07
Sanitation Expense 34 6,384.00 6,575.52 6,772.79 6,975.97 7,185.25
Interest Expense - Loan 41 51,613.14 41,602.52 30,868.24 19,357.98 7,015.64
Depreciation - Equipment 38 70,231.82 70,231.82 70,231.82 70,231.82 70,231.82
TOTAL 277,790.36 272,534.52 266,726.49 259,664.07 252,592.82
 SCHEDULE 16
ADMINISTRATIVE EXPENSES
Particulars Sch 2020 2021 2022 2023 2024
Project Feasibility Cost 13,010.00 - - - -
Leasehold Improvements 130,928.00 - - - -
Security Deposit- Rent 45,000.00 - - - -
Rent Advance (2 months) 90,000.00 - - - -
Salaries and Wages 17 81,941.76 81,941.76 86,038.85 86,038.85 90,340.79
13th Month Pay 18 5,068.80 5,068.80 5,322.24 5,322.24 5,588.35
SSS Contribution 19 4,580.64 4,580.64 4,845.60 4,845.60 5,110.56
Phil health Contribution 20 720.00 720.00 720.00 720.00 810.00
HDMF Contribution 21 720.00 720.00 720.00 720.00 720.00
Overtime Pay 22 20,736.00 20,736.00 21,772.80 21,772.80 22,861.44
Night Differential Pay 23 380.16 380.16 399.17 399.17 419.13
Water Expense 24 1,200.00 1,260.00 1,323.00 1,389.15 1,458.61
Electricity Expense 25 144,000.00 151,200.00 158,760.00 166,698.00 175,032.90
Telephone and Internet Expense 26 31,309.20 32,874.66 34,518.39 36,244.31 38,056.53
Tools, Repairs and Maintenance 30 12,600.00 13,230.00 13,891.50 14,586.08 15,315.38
Rent Expense 31 162,000.00 170,100.00 178,605.00 187,535.25 196,912.01
Cleaning Supplies 33 82,568.00 85,045.04 87,596.39 90,224.28 92,931.01
Sanitation Expense 34 25,536.00 26,302.08 27,091.14 27,903.88 28,740.99
Permits and Licenses 35 4,765.00 4,765.00 4,765.00 4,765.00 4,765.00
Retainer's Fee - Bookkeeper 36 60,000.00 63,000.00 66,150.00 69,457.50 72,930.38
Agency Fee - Security Guard 37 168,000.00 176,400.00 185,220.00 194,481.00 204,205.05
Depreciation - Furniture and Fixtures 39 33,908.01 33,908.01 33,908.01 33,908.01 33,908.01
TOTAL 1,118,971.57 872,232.15 911,647.09 947,011.11 990,106.14

SCHEDULE 17
SALARIES AND WAGES
2020
Numbe Administrativ
Monthly r No. of Months Annual Direct Labor Overhead e
Barista 12,329.20 2 12 295,900.80 295,900.80
Activity Assistant 10,906.60 2 12 261,758.40 261,758.40
Receptionist 11,380.80 2 12 273,139.20   191,197.44 81,941.76
TOTAL SALARIES AND
WAGES 830,798.40 557,659.20 191,197.44 81,941.76

2021
Numbe
Monthly r No. of Months Annual Direct Labor Overhead Administrative
Barista 12,329.20 2 12 295,900.80 295,900.80
Activity Assistant 10,906.60 2 12 261,758.40 261,758.40
Receptionist 11,380.80 2 12 273,139.20   191,197.44 81,941.76
TOTAL SALARIES AND
WAGES 830,798.40 557,659.20 191,197.44 81,941.76

2022
Numbe
Monthly r No. of Months Annual Direct Labor Overhead Administrative
Barista 12,945.66 2 12 310,695.84 310,695.84
Activity Assistant 11,451.93 2 12 274,846.32 274,846.32
Receptionist 11,949.84 2 12 286,796.16   200,757.31 86,038.85
TOTAL SALARIES AND
WAGES 872,338.32 585,542.16 200,757.31 86,038.85

2023
Numbe
Monthly r No. of Months Annual Direct Labor Overhead Administrative
Barista 12,945.66 2 12 310,695.84 310,695.84
Activity Assistant 11,451.93 2 12 274,846.32 274,846.32
Receptionist 11,949.84 2 12 286,796.16   200,757.31 86,038.85
TOTAL SALARIES AND
WAGES 872,338.32 585,542.16 200,757.31 86,038.85

2024
Numbe
Monthly r No. of Months Annual Direct Labor Overhead Administrative
Barista 13,592.94 2 12 326,230.63 326,230.63
Activity Assistant 12,024.53 2 12 288,588.64 288,588.64
Receptionist 12,547.33 2 12 301,135.97   210,795.18 90,340.79
TOTAL SALARIES AND
WAGES 915,955.24 614,819.27 210,795.18 90,340.79
 SCHEDULE 18
13TH MONTH PAY
2020
Monthly Number 13th Month Pay Direct Labor Overhead Administrative
Barista 9,152.00 2 18,304.00 18,304.00
Activity Assistant 8,096.00 2 16,192.00 16,192.00
Receptionist 8,448.00 2 16,896.00   11,827.20 5,068.80
TOTAL 13TH MONTH PAY 51,392.00 34,496.00 11,827.20 5,068.80

2021
Monthly Number 13th Month Pay Direct Labor Overhead Administrative
Barista 9,152.00 2 18,304.00 18,304.00
Activity Assistant 8,096.00 2 16,192.00 16,192.00
Receptionist 8,448.00 2 16,896.00   11,827.20 5,068.80
TOTAL 13TH MONTH PAY 51,392.00 34,496.00 11,827.20 5,068.80

2022
Monthly Number 13th Month Pay Direct Labor Overhead Administrative
Barista 9,609.60 2 19,219.20 19,219.20
Activity Assistant 8,500.80 2 17,001.60 17,001.60
Receptionist 8,870.40 2 17,740.80   12,418.56 5,322.24
TOTAL 13TH MONTH PAY 53,961.60 36,220.80 12,418.56 5,322.24

2023
Monthly Number 13th Month Pay Direct Labor Overhead Administrative
Barista 9,609.60 2 19,219.20 19,219.20
Activity Assistant 8,500.80 2 17,001.60 17,001.60
Receptionist 8,870.40 2 17,740.80   12,418.56 5,322.24
TOTAL 13TH MONTH PAY 53,961.60 36,220.80 12,418.56 5,322.24

2024
Monthly Number 13th Month Pay Direct Labor Overhead Administrative
Barista 10,090.08 2 20,180.16 20,180.16
Activity Assistant 8,925.84 2 17,851.68 17,851.68
Receptionist 9,313.92 2 18,627.84   13,039.49 5,588.35
TOTAL 13TH MONTH PAY 56,659.68 38,031.84 13,039.49 5,588.35
 SCHEDULE 19
SSS CONTRIBUTION
2020
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea
Salary r e r e Labor d Administrative
9,152. 673.0 327.0 16,152. 7,848. 16,152.0
Barista 00 2 0 0 00 00 0
Activity 8,096. 599.3 290.7 14,383. 6,976. 14,383.2
Assistant 00 2 0 0 20 80 0
Receptionis 8,448. 636.2 308.8 15,268. 7,411. 10,688.
t 00 2 0 0 80 20 16 4,580.64
25,696. 1,908.5 926.5 45,804. 22,236. 30,535.2 10,688.
TOTAL 00   0 0 00 00 0 16 4,580.64
2021
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea
Salary r e r e Labor d Administrative
9,152. 673.0 327.0 16,152. 7,848. 16,152.0
Barista 00 2 0 0 00 00 0
Activity 8,096. 599.3 290.7 14,383. 6,976. 14,383.2
Assistant 00 2 0 0 20 80 0
Receptionis 8,448. 636.2 308.8 15,268. 7,411. 10,688.
t 00 2 0 0 80 20 16 4,580.64
25,696. 1,908.5 926.5 45,804. 22,236. 30,535.2 10,688.
TOTAL 00   0 0 00 00 0 16 4,580.64
 2022
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea
Salary r e r e Labor d Administrative

9,609. 709.8 345.2 17,035. 8,284. 17,035.2

Barista 60 2 0 0 20 80 0
Activity 8,500. 636.2 308.8 15,268. 7,411. 15,268.8
Assistant 80 2 0 0 80 20 0
Receptionis 8,870. 673.0 327.0 16,152. 7,848. 11,306.
t 40 2 0 0 00 00 40 4,845.60
26,980. 2,019.0 981.0 48,456. 23,544. 32,304.0 11,306.
TOTAL 80   0 0 00 00 0 40 4,845.60
2023
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea
Salary r e r e Labor d Administrative

9,609. 709.8 345.2 17,035. 8,284. 17,035.2

Barista 60 2 0 0 20 80 0
Activity 8,500. 636.2 308.8 15,268. 7,411. 15,268.8
Assistant 80 2 0 0 80 20 0
Receptionis 8,870. 673.0 327.0 16,152. 7,848. 11,306.
t 40 2 0 0 00 00 40 4,845.60
26,980. 2,019.0 981.0 48,456. 23,544. 32,304.0 11,306.
TOTAL 80   0 0 00 00 0 40 4,845.60
 2024
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea
Salary r e r e Labor d Administrative

10,090. 746.7 363.3 17,920. 8,719. 17,920.8

Barista 08 2 0 0 80 20 0
Activity 8,925. 673.0 327.0 16,152. 7,848. 16,152.0
Assistant 84 2 0 0 00 00 0
Receptionis 9,313. 709.8 345.2 17,035. 8,284. 11,924.
t 92 2 0 0 20 80 64 5,110.56
28,329. 2,129.5 1,035.5 51,108. 24,852. 34,072.8 11,924.
TOTAL 84   0 0 00 00 0 64 5,110.56
 SCHEDULE 20
PHIL HEALTH CONTRIBUTION
2020
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea Administrativ
Salary r e r e Labor d e

9,152. 2,700.0 2,700.0 2,700.

Barista 00 2 112.50 112.50 0 0 00
Activity 8,096. 2,400.0 2,400.0 2,400.
Assistant 00 2 100.00 100.00 0 0 00
8,448. 2,400.0 2,400.0 1,680.0
Receptionist 00 2 100.00 100.00 0 0 0 720.00
25,696. 7,500.0 7,500.0 5,100. 1,680.0
TOTAL 00   312.50 312.50 0 0 00 0 720.00
2021
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea Administrativ
Salary r e r e Labor d e

9,152. 2,700.0 2,700.0 2,700.

Barista 00 2 112.50 112.50 0 0 00
Activity 8,096. 2,400.0 2,400.0 2,400.
Assistant 00 2 100.00 100.00 0 0 00
8,448. 2,400.0 2,400.0 1,680.0
Receptionist 00 2 100.00 100.00 0 0 0 720.00
25,696. 7,500.0 7,500.0 5,100. 1,680.0
TOTAL 00   312.50 312.50 0 0 00 0 720.00
 2022
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea Administrativ
Salary r e r e Labor d e

9,609. 2,700.0 2,700.0 2,700.

Barista 60 2 112.50 112.50 0 0 00
Activity 8,500. 2,400.0 2,400.0 2,400.
Assistant 80 2 100.00 100.00 0 0 00
8,870. 2,400.0 2,400.0 1,680.0
Receptionist 40 2 100.00 100.00 0 0 0 720.00
26,980. 7,500.0 7,500.0 5,100. 1,680.0
TOTAL 80   312.50 312.50 0 0 00 0 720.00
2023
Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea Administrativ
Salary r e r e Labor d e

9,609. 2,700.0 2,700.0 2,700.

Barista 60 2 112.50 112.50 0 0 00
Activity 8,500. 2,400.0 2,400.0 2,400.
Assistant 80 2 100.00 100.00 0 0 00
8,870. 2,400.0 2,400.0 1,680.0
Receptionist 40 2 100.00 100.00 0 0 0 720.00
26,980. 7,500.0 7,500.0 5,100. 1,680.0
TOTAL 80   312.50 312.50 0 0 00 0 720.00

2024
 Total Numbe Monthly
Employees Monthly r Contribution Annual Contribution Employer's Share Allocation
Employe Employe Employe Employe Direct Overhea Administrativ
Salary r e r e Labor d e

10,090. 3,000.0 3,000.0 3,000.

Barista 08 2 125.00 125.00 0 0 00
Activity 8,925. 2,400.0 2,400.0 2,400.
Assistant 84 2 100.00 100.00 0 0 00
9,313. 2,700.0 2,700.0 1,890.0
Receptionist 92 2 112.50 112.50 0 0 0 810.00
28,329. 8,100.0 8,100.0 5,400. 1,890.0
TOTAL 84   337.50 337.50 0 0 00 0 810.00

SCHEDULE 21
 HDMF CONTRIBUTION
2020
Total Numbe
Employees Monthly r Monthly Contribution Annual Contribution Employer's Share Allocation
Employe Employe Direct
Salary r Employee r Employee Labor Overhead Administrative
9,152.0 2,400.0 2,400.
Barista 0 2 100.00 100.00 0 2,400.00 00
Activity 8,096.0 2,400.0 2,400.
Assistant 0 2 100.00 100.00 0 2,400.00 00
8,448.0 2,400.0
Receptionist 0 2 100.00 100.00 0 2,400.00 1,680.00 720.00
25,696.0 7,200.0 4,800.
TOTAL 0   300.00 300.00 0 7,200.00 00 1,680.00 720.00
2021
Total Numbe
Employees Monthly r Monthly Contribution Annual Contribution Employer's Share Allocation
Employe Employe Direct
Salary r Employee r Employee Labor Overhead Administrative
9,152.0 2,400.0 2,400.
Barista 0 2 100.00 100.00 0 2,400.00 00
Activity 8,096.0 2,400.0 2,400.
Assistant 0 2 100.00 100.00 0 2,400.00 00
8,448.0 2,400.0
Receptionist 0 2 100.00 100.00 0 2,400.00 1,680.00 720.00
25,696.0 7,200.0 4,800.
TOTAL 0   300.00 300.00 0 7,200.00 00 1,680.00 720.00

2022
Employees Total Numbe Monthly Contribution Annual Contribution Employer's Share Allocation
 Monthly r
Employe Employe Direct
Salary r Employee r Employee Labor Overhead Administrative
9,609.6 2,400.0 2,400.
Barista 0 2 100.00 100.00 0 2,400.00 00
Activity 8,500.8 2,400.0 2,400.
Assistant 0 2 100.00 100.00 0 2,400.00 00
8,870.4 2,400.0
Receptionist 0 2 100.00 100.00 0 2,400.00 1,680.00 720.00
26,980.8 7,200.0 4,800.
TOTAL 0   300.00 300.00 0 7,200.00 00 1,680.00 720.00
2023
Total Numbe
Employees Monthly r Monthly Contribution Annual Contribution Employer's Share Allocation
Employe Employe Direct
Salary r Employee r Employee Labor Overhead Administrative
9,609.6 2,400.0 2,400.
Barista 0 2 100.00 100.00 0 2,400.00 00
Activity 8,500.8 2,400.0 2,400.
Assistant 0 2 100.00 100.00 0 2,400.00 00
8,870.4 2,400.0
Receptionist 0 2 100.00 100.00 0 2,400.00 1,680.00 720.00
26,980.8 7,200.0 4,800.
TOTAL 0   300.00 300.00 0 7,200.00 00 1,680.00 720.00

2024
Total Numbe
Employees Monthly r Monthly Contribution Annual Contribution Employer's Share Allocation
 Employe Employe Direct
Salary r Employee r Employee Labor Overhead Administrative
10,090.0 2,400.0 2,400.
Barista 8 2 100.00 100.00 0 2,400.00 00
Activity 8,925.8 2,400.0 2,400.
Assistant 4 2 100.00 100.00 0 2,400.00 00
9,313.9 2,400.0
Receptionist 2 2 100.00 100.00 0 2,400.00 1,680.00 720.00
28,329.8 7,200.0 4,800.
TOTAL 4   300.00 300.00 0 7,200.00 00 1,680.00 720.00

SCHEDULE 22
OVERTIME PAY
 2020
Monthly Number Annual Direct Labor Overhead Administrative
Barista 3,120.00 2 74,880.00 74,880.00
Activity Assistant 2,760.00 2 66,240.00 66,240.00
Receptionist 2,880.00 2 69,120.00   48,384.00 20,736.00
TOTAL OVERTIME PAY 210,240.00 141,120.00 48,384.00 20,736.00

2021
Monthly Number Annual Direct Labor Overhead Administrative
Barista 3,120.00 2 74,880.00 74,880.00
Activity Assistant 2,760.00 2 66,240.00 66,240.00
Receptionist 2,880.00 2 69,120.00   48,384.00 20,736.00
TOTAL OVERTIME PAY 210,240.00 141,120.00 48,384.00 20,736.00

2022
Monthly Number Annual Direct Labor Overhead Administrative
Barista 3,276.00 2 78,624.00 78,624.00
Activity Assistant 2,898.00 2 69,552.00 69,552.00
Receptionist 3,024.00 2 72,576.00   50,803.20 21,772.80
TOTAL OVERTIME PAY 220,752.00 148,176.00 50,803.20 21,772.80

2023
Monthly Number Annual Direct Labor Overhead Administrative
Barista 3,276.00 2 78,624.00 78,624.00
Activity Assistant 2,898.00 2 69,552.00 69,552.00
Receptionist 3,024.00 2 72,576.00   50,803.20 21,772.80
TOTAL OVERTIME PAY 220,752.00 148,176.00 50,803.20 21,772.80

2024
Monthly Number Annual Direct Labor Overhead Administrative
Barista 3,439.80 2 82,555.20 82,555.20
Activity Assistant 3,042.90 2 73,029.60 73,029.60
Receptionist 3,175.20 2 76,204.80   53,343.36 22,861.44
TOTAL OVERTIME PAY 231,789.60 155,584.80 53,343.36 22,861.44

SCHEDULE 23
NIGHT DIFFERENTIAL PAY
2020
 Monthly Number Annual Direct Labor Overhead Administrative
Barista 57.20 2 1,372.80 1,372.80
Activity Assistant 50.60 2 1,214.40 1,214.40
Receptionist 52.80 2 1,267.20   887.04 380.16
TOTAL SALARIES AND WAGES 3,854.40 2,587.20 887.04 380.16

2021
Monthly Number Annual Direct Labor Overhead Administrative
Barista 57.20 2 1,372.80 1,372.80
Activity Assistant 50.60 2 1,214.40 1,214.40
Receptionist 52.80 2 1,267.20   887.04 380.16
TOTAL SALARIES AND WAGES 3,854.40 2,587.20 887.04 380.16

2022
Monthly Number Annual Direct Labor Overhead Administrative
Barista 60.06 2 1,441.44 1,441.44
Activity Assistant 53.13 2 1,275.12 1,275.12
Receptionist 55.44 2 1,330.56   931.39 399.17
TOTAL SALARIES AND WAGES 4,047.12 2,716.56 931.39 399.17

2023
Monthly Number Annual Direct Labor Overhead Administrative
Barista 60.06 2 1,441.44 1,441.44
Activity Assistant 53.13 2 1,275.12 1,275.12
Receptionist 55.44 2 1,330.56   931.39 399.17
TOTAL SALARIES AND WAGES 4,047.12 2,716.56 931.39 399.17

2024
Monthly Number Annual Direct Labor Overhead Administrative
Barista 63.06 2 1,513.51 1,513.51
Activity Assistant 55.79 2 1,338.88 1,338.88
Receptionist 58.21 2 1,397.09   977.96 419.13
TOTAL SALARIES AND WAGES 4,249.48 2,852.39 977.96 419.13

SCHEDULE 23
NIGHT DIFFERENTIAL PAY
2020
Monthly Number Annual Direct Labor Overhead Administrative
Barista 57.20 2 1,372.80 1,372.80
Activity Assistant 50.60 2 1,214.40 1,214.40
Receptionist 52.80 2 1,267.20   887.04 380.16
TOTAL NIGHT DIFFERENTIAL PAY 3,854.40 2,587.20 887.04 380.16

2021
Monthly Number Annual Direct Labor Overhead Administrative
Barista 57.20 2 1,372.80 1,372.80
Activity Assistant 50.60 2 1,214.40 1,214.40
Receptionist 52.80 2 1,267.20   887.04 380.16
TOTAL NIGHT DIFFERENTIAL PAY 3,854.40 2,587.20 887.04 380.16

2022
Monthly Number Annual Direct Labor Overhead Administrative
Barista 60.06 2 1,441.44 1,441.44
Activity Assistant 53.13 2 1,275.12 1,275.12
Receptionist 55.44 2 1,330.56   931.39 399.17
TOTAL NIGHT DIFFERENTIAL PAY 4,047.12 2,716.56 931.39 399.17

2023
Monthly Number Annual Direct Labor Overhead Administrative
Barista 60.06 2 1,441.44 1,441.44
Activity Assistant 53.13 2 1,275.12 1,275.12
Receptionist 55.44 2 1,330.56   931.39 399.17
TOTAL NIGHT DIFFERENTIAL PAY 4,047.12 2,716.56 931.39 399.17

2024
Monthly Number Annual Direct Labor Overhead Administrative
Barista 63.06 2 1,513.51 1,513.51
Activity Assistant 55.79 2 1,338.88 1,338.88
Receptionist 58.21 2 1,397.09   977.96 419.13
TOTAL NIGHT DIFFERENTIAL PAY 4,249.48 2,852.39 977.96 419.13
 SCHEDULE 24
WATER EXPENSE
2020 2021 2022 2023 2024
1,000.0 1,050.0 1,102.5 1,157.6 1,215.5
Monthly payment 0 0 0 3 1
1 1 1 1 1
No. of Months 2 2 2 2 2
12,000.0 12,600.0 13,230.0 13,891.5 14,586.0
Total Annual Cost 0 0 0 0 8

Allocation:
10,800.0 11,340.0 11,907.0 12,502.3 13,127.4
Overhead 0 0 0 5 7
1,200.0 1,260.0 1,323.0 1,389.1 1,458.6
Administrative 0 0 0 5 1

SCHEDULE 25
ELECTRICITY EXPENSE
2020 2021 2022 2023 2024
15,000. 15,750. 16,537. 17,364. 18,232.
Monthly payment 00 00 50 38 59
No. of Months 12 12 12 12 12
Total Annual 180,000. 189,000. 198,450. 208,372. 218,791.
Cost 00 00 00 50 13

Allocation:
36,000. 37,800. 39,690. 41,674. 43,758.
Selling 00 00 00 50 23
Administrativ 144,000. 151,200. 158,760. 166,698. 175,032.
e 00 00 00 00 90
 SCHEDULE 26
TELEPHONE AND INTERNET EXPENSE
2020 2021 2022 2023 2024
2,899.0 3,043.9 3,196.1 3,355.9 3,523.7
Monthly payment 0 5 5 5 5
No. of Months 12 12 12 12 12
34,788.0 36,527.4 38,353.7 40,271.4 42,285.0
Total Annual Cost 0 0 7 6 3

Allocation:
3,478.8 3,652.7 3,835.3 4,027.1 4,228.5
Overhead 0 4 8 5 0
31,309.2 32,874.6 34,518.3 36,244.3 38,056.5
Administrative 0 6 9 1 3
 SCHEDULE 27
KITCHEN TOOLS AND SUPPLIES
2020
Quantit Monthly Month Annual
Tools Cost
y Cost s Cost
Disposable Cups with 7,685.
Lid 20 384.25 00 13 99,905.00
1,890.
Tray 10 189.00 00 3 5,670.00
1,800.
Table Napkin 20 90.00 00 1,800.00
1,345.
Pitcher 5 269.00 00 3 4,035.00
1,190.0 1,190.
Tea Maker 1 0 00 1,190.00
1,180.
Plates 20 59.00 00 3 3,540.00
980.
Mug 20 49.00 00 3 2,940.00
595.
Water Glass 20 29.75 00 595.00
400.
Utensils 20 20.00 00 13 5,200.00
359.
Measuring Spoons 2 179.75 50 359.50
350.
Tissue Holder 2 175.00 00 350.00
300.
Drinking Straw 20 15.00 00 13 3,900.00
129,484.5
0
Less: Unused Kitchen Tools and Supplies 13,780.00
115,704.5
KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 0

2021
Quantit Monthly Month Annual
Tools Cost
y Cost s Cost
Disposable Cups with 391. 7,838. 101,903.
Lid 20 94 70 13 10
192. 1,927. 5,783.
Tray 10 78 80 3 40
91. 1,836. 1,836.
Table Napkin 20 80 00 00
 274. 1,371. 4,115.
Pitcher 5 38 90 3 70
1,213. 1,213. 1,213.
Tea Maker 1 80 80 80
60. 1,203. 3,610.
Plates 20 18 60 3 80
49. 999. 2,998.
Mug 20 98 60 3 80
30. 606. 606.
Water Glass 20 35 90 90
20. 408. 5,304.
Utensils 20 40 00 13 00
183. 366. 366.
Measuring Spoons 2 35 69 69
178. 357. 357.
Tissue Holder 2 50 00 00
15. 306. 3,978.
Drinking Straw 20 30 00 13 00
132,074.
19
14,055.
Less: Unused Kitchen Tools and Supplies 60
118,018.
KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 59

2022
Quantit Monthly Month Annual
Tools Cost
y Cost s Cost
Disposable Cups with 399. 7,995. 103,941.
Lid 20 77 47 13 16
196. 1,966. 5,899.
Tray 10 64 36 3 07
93. 1,872. 1,872.
Table Napkin 20 64 72 72
279. 1,399. 4,198.
Pitcher 5 87 34 3 01
1,238. 1,238. 1,238.
Tea Maker 1 08 08 08
61. 1,227. 3,683.
Plates 20 38 67 3 02
50. 1,019. 3,058.
Mug 20 98 59 3 78
30. 619. 619.
Water Glass 20 95 04 04
20. 416. 5,410.
Utensils 20 81 16 13 08
 187. 374. 374.
Measuring Spoons 2 01 02 02
182. 364. 364.
Tissue Holder 2 07 14 14
15. 312. 4,057.
Drinking Straw 20 61 12 13 56
134,715.
67
14,336.
Less: Unused Kitchen Tools and Supplies 71
120,378.
KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 96

2023
Quantit Monthly Month Annual
Tools Cost
y Cost s Cost
Disposable Cups with 407. 8,155. 106,019.
Lid 20 77 38 13 99
200. 2,005. 6,017.
Tray 10 57 68 3 05
95. 1,910. 1,910.
Table Napkin 20 51 17 17
285. 1,427. 4,281.
Pitcher 5 46 32 3 97
1,262. 1,262. 1,262.
Tea Maker 1 84 84 84
62. 1,252. 3,756.
Plates 20 61 23 3 68
52. 1,039. 3,119.
Mug 20 00 98 3 95
31. 631. 631.
Water Glass 20 57 42 42
21. 424. 5,518.
Utensils 20 22 48 13 28
190. 381. 381.
Measuring Spoons 2 75 50 50
185. 371. 371.
Tissue Holder 2 71 42 42
15. 318. 4,138.
Drinking Straw 20 92 36 13 71
137,409.
99
14,623.
Less: Unused Kitchen Tools and Supplies 45
122,786.
KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 54
 2024
Quantit Monthly Month Annual
Tools Cost
y Cost s Cost
Disposable Cups with 415. 8,318. 108,140.
Lid 20 92 49 13 38
204. 2,045. 6,137.
Tray 10 58 80 3 39
97. 1,948. 1,948.
Table Napkin 20 42 38 38
291. 1,455. 4,367.
Pitcher 5 17 87 3 61
1,288. 1,288. 1,288.
Tea Maker 1 09 09 09
63. 1,277. 3,831.
Plates 20 86 27 3 81
53. 1,060. 3,182.
Mug 20 04 78 3 35
32. 644. 644.
Water Glass 20 20 05 05
21. 432. 5,628.
Utensils 20 65 97 13 65
194. 389. 389.
Measuring Spoons 2 57 13 13
189. 378. 378.
Tissue Holder 2 43 85 85
16. 324. 4,221.
Drinking Straw 20 24 73 13 49
140,158.
19
14,915.
Less: Unused Kitchen Tools and Supplies 92
125,242.
KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 27
 SCHEDULE 28
UNUSED KITCHEN TOOLS AND SUPPLIES
Particulars 2020 2021 2022 2023 2024
Disposable Cups with Lid 7,685.00 7,838.70 7,995.47 8,155.38 8,318.49
Tray 1,890.00 1,927.80 1,966.36 2,005.68 2,045.80
Pitcher 1,345.00 1,371.90 1,399.34 1,427.32 1,455.87
Plates 1,180.00 1,203.60 1,227.67 1,252.23 1,277.27
Mug 980.00 999.60 1,019.59 1,039.98 1,060.78
Utensils 400.00 408.00 416.16 424.48 432.97
Drinking Straw 300.00 306.00 312.12 318.36 324.73
TOTAL UNUSED KITCHEN TOOLS AND 13,780.00 14,055.60 14,336.71 14,623.45 14,915.92
SUPPLIES
 SCHEDULE 29
PAINTING AND DRAWING SUPPLIES
2020
No. of
Tools Quantity Cost Total
Months
Acrylic Paint 5 24 289.00 34,680.00
Paintbrush 10 24 121.00 29,040.00
Marker Pen 5 24 109.00 13,080.00
Water Color 5 24 106.90 12,828.00
Bond Paper 3 24 152.00 10,944.00
Pencil 5 24 84.75 10,170.00
Crayons 5 24 65.00 7,800.00
Sharpener 5 24 5.00 600.00
TOTAL 119,142.00

2021
No. of
Tools Quantity Cost Total
Months
Acrylic Paint 5 24 294.78 35,373.60
Paintbrush 10 24 123.42 29,620.80
Marker Pen 5 24 111.18 13,341.60
Water Color 5 24 109.04 13,084.56
Bond Paper 3 24 155.04 11,162.88
Pencil 5 24 86.45 10,373.40
Crayons 5 24 66.30 7,956.00
Sharpener 5 24 5.10 612.00
TOTAL 121,524.84

2022
No. of
Tools Quantity Cost Total
Months
Acrylic Paint 5 24 300.68 36,081.07
Paintbrush 10 24 125.89 30,213.22
Marker Pen 5 24 113.40 13,608.43
Water Color 5 24 111.22 13,346.25
Bond Paper 3 24 158.14 11,386.14
Pencil 5 24 88.17 10,580.87
Crayons 5 24 67.63 8,115.12
Sharpener 5 24 5.20 624.24
TOTAL 123,955.34
 2023
No. of
Tools Quantity Cost Total
Months
Acrylic Paint 5 24 306.69 36,802.69
Paintbrush 10 24 128.41 30,817.48
Marker Pen 5 24 115.67 13,880.60
Water Color 5 24 113.44 13,613.18
Bond Paper 3 24 161.30 11,613.86
Pencil 5 24 89.94 10,792.49
Crayons 5 24 68.98 8,277.42
Sharpener 5 24 5.31 636.72
TOTAL 126,434.44

2024
No. of
Tools Quantity Cost Total
Months
Acrylic Paint 5 24 312.82 37,538.75
Paintbrush 10 24 130.97 31,433.83
Marker Pen 5 24 117.99 14,158.21
Water Color 5 24 115.71 13,885.44
Bond Paper 3 24 164.53 11,846.14
Pencil 5 24 91.74 11,008.34
Crayons 5 24 70.36 8,442.97
Sharpener 5 24 5.41 649.46
TOTAL 128,963.13
 SCHEDULE 30
TOOLS, REPAIRS AND MAINTENANCE
2020
Particulars Unit Cost No. of Months Total
Air Conditioner 1,500.00 6 9,000.00
Massage Chair 1,500.00 6 9,000.00
Espresso Machine 1,000.00 6 6,000.00
Ice Maker 1,000.00 6 6,000.00
Karaoke Set 1,000.00 6 6,000.00
Flat Screen TV 1,000.00 6 6,000.00

TOTAL 42,000.00

2021
Particulars Unit Cost No. of Months Total
Air Conditioner 1,575.00 6 9,450.00
Massage Chair 1,575.00 6 9,450.00
Espresso Machine 1,050.00 6 6,300.00
Ice Maker 1,050.00 6 6,300.00
Karaoke Set 1,050.00 6 6,300.00
Flat Screen TV 1,050.00 6 6,300.00

TOTAL 44,100.00

2022
Particulars Unit Cost No. of Months Total
Air Conditioner 1,653.75 6 9,922.50
Massage Chair 1,653.75 6 9,922.50
Espresso Machine 1,102.50 6 6,615.00
Ice Maker 1,102.50 6 6,615.00
Karaoke Set 1,102.50 6 6,615.00
Flat Screen TV 1,102.50 6 6,615.00

TOTAL 46,305.00

2023
Particulars Unit Cost No. of Months Total
Air Conditioner 1,736.44 6 10,418.63
Massage Chair 1,736.44 6 10,418.63
Espresso Machine 1,157.63 6 6,945.75
Ice Maker 1,157.63 6 6,945.75
Karaoke Set 1,157.63 6 6,945.75
Flat Screen TV 1,157.63 6 6,945.75

TOTAL 48,620.25

2024
Particulars Unit Cost No. of Months Total
Air Conditioner 1,823.26 6 10,939.56
Massage Chair 1,823.26 6 10,939.56
Espresso Machine 1,215.51 6 7,293.04
Ice Maker 1,215.51 6 7,293.04
Karaoke Set 1,215.51 6 7,293.04
Flat Screen TV 1,215.51 6 7,293.04

TOTAL 51,051.26
 SCHEDULE 31
RENT EXPENSE
2020 2021 2022 2023 2024
Rent 45,000. 47,250. 49,612. 52,093. 54,697.
Expenses/Month 00 00 50 13 78
No. of Months 12 12 12 12 12
540,000. 567,000. 595,350. 625,117. 656,373.
Total 00 00 00 50 38

Allocation:
378,000. 396,900. 416,745. 437,582. 459,461.
Overhead 00 00 00 25 36
Administrati 162,000. 170,100. 178,605. 187,535. 196,912.
ve 00 00 00 25 01

SCHEDULE 32

ADVERTISING EXPENSE

2020 2021 2022 2023 2024

Tarpaulin 3,120.00 3,276.00 3,439.80 3,611.79 3,792.38

Posters 2,000.00 2,100.00 2,205.00 2,315.25 2,431.01

Flyers 2,000.00 2,100.00 2,205.00 2,315.25 2,431.01

Facebook Ads 2,400.00 2,520.00 2,646.00 2,778.30 2,917.22

Total 9,520.00 9,996.00 10,495.80 11,020.59 11,571.62

SCHEDULE 33
 CLEANING EXPENSE
2020
Unit No. of
Particulars Quantity Cost Purchases Total Cost
1,600.0
Trash Bins 3 pcs 1,600.00 0
Vacuum 2,500.0
Cleaner 1 pcs 2,500.00 0
48,000.0
Garbage Bag 20 packs 100.00 24 0
550.
Glass Wiper 2 pcs 275.00 1 00
1,000.0
Floor Mop 2 pcs 250.00 2 0
450.
Broom 3 pcs 50.00 3 00
270.
Dust Pan 3 pcs 30.00 3 00
24,000.0
Rags 10 pcs 100.00 24 0
720.
Sponge 4 pcs 15.00 12 00
Dishwashing 7,680.0
Liquid 4 liters 80.00 24 0
10,800.0
Toilet Tissue 3 packs 150.00 24 0
2,880.0
Albatross 4 pcs 30.00 24 0
bottle 960.
Muriatic Acid 2 s 40.00 12 00
1,800.0
Hand Towel 3 pcs 25.00 24 0
103,210.0
TOTAL 0

2021
Quantit Unit No. of
Particulars y Cost Purchases Total Cost
1,648.0 1,648.0
Trash Bins 3 pcs 0 0
Vacuum 2,575.0 2,575.0
Cleaner 1 pcs 0 0
103. 49,440.0
Garbage Bag 20 packs 00 24 0
 283. 566.
Glass Wiper 2 pcs 25 1 50
257. 1,030.0
Floor Mop 2 pcs 50 2 0
51. 463.
Broom 3 pcs 50 3 50
30. 278.
Dust Pan 3 pcs 90 3 10
103. 24,720.0
Rags 10 pcs 00 24 0
15. 741.
Sponge 4 pcs 45 12 60
Dishwashing 82. 7,910.4
Liquid 4 liters 40 24 0
154. 11,124.0
Toilet Tissue 3 packs 50 24 0
30. 2,966.4
Albatross 4 pcs 90 24 0
bottle 41. 988.
Muriatic Acid 2 s 20 12 80
25. 1,854.0
Hand Towel 3 pcs 75 24 0
106,306.3
TOTAL 0

2022
Unit No. of
Particulars Quantity Cost Purchases Total Cost
1,697.4 1,697.4
Trash Bins 3 pcs 4 4
Vacuum 2,652.2 2,652.2
Cleaner 1 pcs 5 5
106. 50,923.2
Garbage Bag 20 packs 09 24 0
291. 583.
Glass Wiper 2 pcs 75 1 50
265. 1,060.9
Floor Mop 2 pcs 23 2 0
53. 477.
Broom 3 pcs 05 3 41
31. 286.
Dust Pan 3 pcs 83 3 44
106. 25,461.6
Rags 10 pcs 09 24 0
15. 763.
Sponge 4 pcs 91 12 85
Dishwashing 84. 8,147.7
Liquid 4 liters 87 24 1
159. 11,457.7
Toilet Tissue 3 packs 14 24 2
31. 3,055.3
Albatross 4 pcs 83 24 9
bottle 42. 1,018.4
Muriatic Acid 2 s 44 12 6
26. 1,909.6
Hand Towel 3 pcs 52 24 2
109,495.4
TOTAL 9

2023
Unit No. of
Particulars Quantity Cost Purchases Total Cost
1,748.3 1,748.3
Trash Bins 3 pcs 6 6
Vacuum 2,731.8 2,731.8
Cleaner 1 pcs 2 2
109. 52,450.9
Garbage Bag 20 packs 27 24 0
300. 601.
Glass Wiper 2 pcs 50 1 00
273. 1,092.7
Floor Mop 2 pcs 18 2 3
54. 491.
Broom 3 pcs 64 3 73
32. 295.
Dust Pan 3 pcs 78 3 04
109. 26,225.4
Rags 10 pcs 27 24 5
16. 786.
Sponge 4 pcs 39 12 76
Dishwashing 87. 8,392.1
Liquid 4 liters 42 24 4
163. 11,801.4
Toilet Tissue 3 packs 91 24 5
32. 3,147.0
Albatross 4 pcs 78 24 5
bottle 43. 1,049.0
Muriatic Acid 2 s 71 12 2
27. 1,966.9
Hand Towel 3 pcs 32 24 1
112,780.3
TOTAL 5
 2024
Unit No. of
Particulars Quantity Cost Purchases Total Cost
1,800.8 1,800.8
Trash Bins 3 pcs 1 1
Vacuum 2,813.7 2,813.7
Cleaner 1 pcs 7 7
112. 54,024.4
Garbage Bag 20 packs 55 24 2
309. 619.
Glass Wiper 2 pcs 51 1 03
281. 1,125.5
Floor Mop 2 pcs 38 2 1
56. 506.
Broom 3 pcs 28 3 48
33. 303.
Dust Pan 3 pcs 77 3 89
112. 27,012.2
Rags 10 pcs 55 24 1
16. 810.
Sponge 4 pcs 88 12 37
Dishwashing 90. 8,643.9
Liquid 4 liters 04 24 1
168. 12,155.5
Toilet Tissue 3 packs 83 24 0
33. 3,241.4
Albatross 4 pcs 77 24 7
bottle 45. 1,080.4
Muriatic Acid 2 s 02 12 9
28. 2,025.9
Hand Towel 3 pcs 14 24 2
116,163.7
TOTAL 6

SCHEDULE 34
 SANITATION EXPENSE
2020
Particulars Quantity Unit Cost No. of Purchases Total Cost
Liquid Hand Soap 3 pcs 40.00 24 2,880.00
Disinfectant Spray 1 pcs 450.00 12 5,400.00
pack
Apron 20 s 168.00 4 13,440.00
Air Freshener 2 pcs 150.00 12 3,600.00
Hand Sanitizer 2 pcs 125.00 12 3,000.00
Hairnet 3 pcs 50.00 24 3,600.00
TOTAL 31,920.00

2021
Particulars Quantity Unit Cost No. of Purchases Total Cost
Liquid Hand Soap 3 pcs 41.20 24 2,966.40
Disinfectant Spray 1 pcs 463.50 12 5,562.00
pack
Apron 20 s 173.04 4 13,843.20
Air Freshener 2 pcs 154.50 12 3,708.00
Hand Sanitizer 2 pcs 128.75 12 3,090.00
Hairnet 3 pcs 51.50 24 3,708.00
TOTAL 32,877.60

2022
Particulars Quantity Unit Cost No. of Purchases Total Cost
Liquid Hand Soap 3 pcs 42.44 24 3,055.39
Disinfectant Spray 1 pcs 477.41 12 5,728.86
pack
Apron 20 s 178.23 4 14,258.50
Air Freshener 2 pcs 159.14 12 3,819.24
Hand Sanitizer 2 pcs 132.61 12 3,182.70
Hairnet 3 pcs 53.05 24 3,819.24
TOTAL 33,863.93
 2023
Particulars Quantity Unit Cost No. of Purchases Total Cost
Liquid Hand Soap 3 pcs 43.71 24 3,147.05
Disinfectant Spray 1 pcs 491.73 12 5,900.73
pack
Apron 20 s 183.58 4 14,686.25
Air Freshener 2 pcs 163.91 12 3,933.82
Hand Sanitizer 2 pcs 136.59 12 3,278.18
Hairnet 3 pcs 54.64 24 3,933.82
TOTAL 34,879.85

2024
Particulars Quantity Unit Cost No. of Purchases Total Cost
Liquid Hand Soap 3 pcs 45.02 24 3,241.47
Disinfectant Spray 1 pcs 506.48 12 6,077.75
pack
Apron 20 s 189.09 4 15,126.84
Air Freshener 2 pcs 168.83 12 4,051.83
Hand Sanitizer 2 pcs 140.69 12 3,376.53
Hairnet 3 pcs 56.28 24 4,051.83
TOTAL 35,926.24
 SCHEDULE 35
PERMITS AND LICENSES
2020 2021 2022 2023 2024
3,000.0 3,000.0 3,000.0 3,000.0 3,000.0
Mayor's Permit 0 0 0 0 0
500.0 500.0 500.0 500.0 500.0
DTI Annual Registration 0 0 0 0 0
500.0 500.0 500.0 500.0 500.0
BIR Annual Registration 0 0 0 0 0
500.0 500.0 500.0 500.0 500.0
Sanitary Permit 0 0 0 0 0
190.0 190.0 190.0 190.0 190.0
Documentary Stamp Tax 0 0 0 0 0
75.0 75.0 75.0 75.0 75.0
Barangay Clearance 0 0 0 0 0

TOTAL 4,765.00 4,765.00 4,765.00 4,765.00 4,765.00

SCHEDULE 36
RETAINER'S FEE
2020 2021 2022 2023 2024
Monthly Fee 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
No. of 1 1 1 1 1
Months 2 2 2 2 2
Total 60,000.00 63,000.00 66,150.00 69,457.50 72,930.38

SCHEDULE 37
AGENCY FEE - SECURITY GUARD
2020 2021 2022 2023 2024
14,000.0 14,700.0 15,435.0 16,206.7 17,017.0
Monthly Fee 0 0 0 5 9
No. of
Months 12 12 12 12 12
168,000.0 176,400.0 185,220.0 194,481.0 204,205.0
Total 0 0 0 0 5
 SCHEDULE 38
DEPRECIATION - EQUIPMENT
Particulars Usefu Unit Quantit Total 2020 2021 2022 2023 2024
l Life Cost y Acquisitio
n Cost

Air Conditioner 5 24,999.0 8 199,992.00 39,998.40 39,998.40 39,998.40 39,998.4 39,998.4

0 0 0
Massage Chair 5 24,895.0 3 74,685.00 14,937.00 14,937.00 14,937.00 14,937.0 14,937.0
0 0 0
Flat Screen TV 5 11,999.0 5 59,995.00 11,999.00 11,999.00 11,999.00 11,999.0 11,999.0
0 0 0
Ice Maker 5 36,284.8 1 36,284.80 7,256.96 7,256.96 7,256.96 7,256.96 7,256.96
0
Air Cooler 5 6,839.05 2 13,678.10 2,735.62 2,735.62 2,735.62 2,735.62 2,735.62
Espresso 5 12,900.0 1 12,900.00 2,580.00 2,580.00 2,580.00 2,580.00 2,580.00
Machine 0
CCTV 5 1,989.75 8 15,918.00 3,183.60 3,183.60 3,183.60 3,183.60 3,183.60
Karaoke Set with 5 1,659.00 4 6,636.00 1,327.20 1,327.20 1,327.20 1,327.20 1,327.20
speakers
Centralized 5 3,745.00 2 7,490.00 1,498.00 1,498.00 1,498.00 1,498.00 1,498.00
Speakers
Emergency 5 1,395.00 6 8,370.00 1,674.00 1,674.00 1,674.00 1,674.00 1,674.00
Lights
Coffee Maker 5 1,500.00 2 3,000.00 600.00 600.00 600.00 600.00 600.00
TOTAL 438,948.90 87,789.78 87,789.78 87,789.78 87,789.7 87,789.7
8 8

Carrying 351,159.1 263,369.3 175,579.5 87,789.7 -

Amount 2 4 6 8
 SCHEDULE 39
DEPRECIATION - FURNITURE AND FIXTURES
Particulars Useful Unit Quantit Total 2020 2021 2022 2023 2024
Life Cost y Acquisition
Cost

Couch 5 8,575.00 17 145,775.00 29,155.00 29,155.00 29,155.00 29,155.0 29,155.0

0 0
Tables 5 3,650.00 6 21,900.00 4,380.00 4,380.00 4,380.00 4,380.00 4,380.00
Sofa 5 13,599.0 7 95,193.00 19,038.60 19,038.60 19,038.60 19,038.6 19,038.6
0 0 0
Bookshelve 5 5,880.00 2 11,760.00 2,352.00 2,352.00 2,352.00 2,352.00 2,352.00
s
Mirror 5 495.00 12 5,940.00 1,188.00 1,188.00 1,188.00 1,188.00 1,188.00
Vases 5 399.75 5 1,998.75 399.75 399.75 399.75 399.75 399.75
TOTAL 282,566.75 56,513.35 56,513.35 56,513.35 56,513.3 56,513.3
5 5

Carrying 226,053.4 169,540.0 113,026.7 56,513.3 -

Amount 0 5 0 5
 SCHEDULE 40

ACCRUED EXPANDED WITHHOLDING TAX

Amount Rate 2020 2021 2022 2023 2024

Rent Expense 45,000.00 5% 2,250.00 2,250.00 2,250.00 2,250.00 2,250.00

Bookkeeper's Fee 5,000.00 10% 500.00 500.00 500.00 500.00 500.00

Total 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00

 SCHEDULE 41
LOANS PAYABLE
Months Payment Principal Interest Outstanding Balance
0 800,000.00
1 15,840.96 11,174.29 4,666.67 788,825.71
2 15,840.96 11,239.48 4,601.48 777,586.23
3 15,840.96 11,305.04 4,535.92 766,281.19
4 15,840.96 11,370.99 4,469.97 754,910.21
5 15,840.96 11,437.32 4,403.64 743,472.89
6 15,840.96 11,504.03 4,336.93 731,968.86
7 15,840.96 11,571.14 4,269.82 720,397.72
8 15,840.96 11,638.64 4,202.32 708,759.08
9 15,840.96 11,706.53 4,134.43 697,052.55
10 15,840.96 11,774.82 4,066.14 685,277.73
11 15,840.96 11,843.51 3,997.45 673,434.22
12 15,840.96 11,912.59 3,928.37 661,521.63
TOTAL 190,091.51 138,478.37 51,613.14

13 15,840.96 11,982.08 3,858.88 649,539.55

14 15,840.96 12,051.98 3,788.98 637,487.57
15 15,840.96 12,122.28 3,718.68 625,365.29
16 15,840.96 12,192.99 3,647.96 613,172.29
17 15,840.96 12,264.12 3,576.84 600,908.17
18 15,840.96 12,335.66 3,505.30 588,572.51
19 15,840.96 12,407.62 3,433.34 576,164.89
20 15,840.96 12,480.00 3,360.96 563,684.90
21 15,840.96 12,552.80 3,288.16 551,132.10
22 15,840.96 12,626.02 3,214.94 538,506.08
23 15,840.96 12,699.67 3,141.29 525,806.40
24 15,840.96 12,773.75 3,067.20 513,032.65
TOTAL 190,091.51 148,488.98 41,602.52

25 15,840.96 12,848.27 2,992.69 500,184.38

26 15,840.96 12,923.22 2,917.74 487,261.17
27 15,840.96 12,998.60 2,842.36 474,262.56
28 15,840.96 13,074.43 2,766.53 461,188.14
29 15,840.96 13,150.69 2,690.26 448,037.44
30 15,840.96 13,227.41 2,613.55 434,810.03
31 15,840.96 13,304.57 2,536.39 421,505.47
32 15,840.96 13,382.18 2,458.78 408,123.29
33 15,840.96 13,460.24 2,380.72 394,663.05
 34 15,840.96 13,538.76 2,302.20 381,124.29
35 15,840.96 13,617.73 2,223.23 367,506.56
36 15,840.96 13,697.17 2,143.79 353,809.39
TOTAL 190,091.51 159,223.26 30,868.24

37 15,840.96 13,777.07 2,063.89 340,032.32

38 15,840.96 13,857.44 1,983.52 326,174.88
39 15,840.96 13,938.27 1,902.69 312,236.61
40 15,840.96 14,019.58 1,821.38 298,217.03
41 15,840.96 14,101.36 1,739.60 284,115.67
42 15,840.96 14,183.62 1,657.34 269,932.05
43 15,840.96 14,266.36 1,574.60 255,665.70
44 15,840.96 14,349.58 1,491.38 241,316.12
45 15,840.96 14,433.28 1,407.68 226,882.84
46 15,840.96 14,517.48 1,323.48 212,365.37
47 15,840.96 14,602.16 1,238.80 197,763.20
48 15,840.96 14,687.34 1,153.62 183,075.86
TOTAL 190,091.51 170,733.52 19,357.98

49 15,840.96 14,773.02 1,067.94 168,302.85

50 15,840.96 14,859.19 981.77 153,443.66
51 15,840.96 14,945.87 895.09 138,497.79
52 15,840.96 15,033.06 807.90 123,464.73
53 15,840.96 15,120.75 720.21 108,343.98
54 15,840.96 15,208.95 632.01 93,135.03
55 15,840.96 15,297.67 543.29 77,837.36
56 15,840.96 15,386.91 454.05 62,450.45
57 15,840.96 15,476.66 364.29 46,973.79
58 15,840.96 15,566.95 274.01 31,406.84
59 15,840.96 15,657.75 183.21 15,749.09
60 15,840.96 15,749.09 91.87 0.00
TOTAL 190,091.51 183,075.86 7,015.64
 SCHEDULE 42
ACCRUED SSS CONTRIBUTION
2020 2021 2022
Employees Monthly Contribution Total Monthly Contribution Total Monthly Contribution Total
ER EE ER EE ER EE

16,152.0 7,848.0 24,000.0 16,152.0 7,848.0 24,000.0 17,035.2 8,284.8 25,320.0

Barista 0 0 0 0 0 0 0 0 0
Activity 14,383.2 6,976.8 21,360.0 14,383.2 6,976.8 21,360.0 15,268.8 7,411.2 22,680.0
Assistant 0 0 0 0 0 0 0 0 0
15,268.8 7,411.2 22,680.0 15,268.8 7,411.2 22,680.0 16,152.0 7,848.0 24,000.0
Receptionist 0 0 0 0 0 0 0 0 0
45,804.0 22,236.0 68,040.0 45,804.0 22,236.0 68,040.0 48,456.0 23,544.0 72,000.0
TOTAL 0 0 0 0 0 0 0 0 0

SCHEDULE 42
ACCRUED SSS CONTRIBUTION
2023 2024
Employees Monthly Contribution Total Monthly Contribution Total
ER EE ER EE

Barista 17,035.20 8,284.80 25,320.00 17,920.80 8,719.20 26,640.00

Activity Assistant 15,268.80 7,411.20 22,680.00 16,152.00 7,848.00 24,000.00
Receptionist 16,152.00 7,848.00 24,000.00 17,035.20 8,284.80 25,320.00
TOTAL 48,456.00 23,544.00 72,000.00 51,108.00 24,852.00 75,960.00
 SCHEDULE 43
ACCRUED PHIL HEALTH CONTRIBUTION
2020 2021 2022
Employees Monthly Contribution Total Monthly Contribution Total Monthly Contribution Total
ER EE ER EE ER EE

2,700.0 2,700.0 5,400.0 2,700.0 2,700.0 5,400.0 2,700.0 2,700.0 5,400.0

Barista 0 0 0 0 0 0 0 0 0
Activity 2,400.0 2,400.0 4,800.0 2,400.0 2,400.0 4,800.0 2,400.0 2,400.0 4,800.0
Assistant 0 0 0 0 0 0 0 0 0
2,400.0 2,400.0 4,800.0 2,400.0 2,400.0 4,800.0 2,400.0 2,400.0 4,800.0
Receptionist 0 0 0 0 0 0 0 0 0
7,500.0 7,500.0 15,000.0 7,500.0 7,500.0 15,000.0 7,500.0 7,500.0 15,000.0
TOTAL 0 0 0 0 0 0 0 0 0

SCHEDULE 43
ACCRUED PHIL HEALTH CONTRIBUTION
2023 2024
Employees Monthly Contribution Total Monthly Contribution Total
ER EE ER EE

Barista 2,700.00 2,700.00 5,400.00 3,000.00 3,000.00 6,000.00

Activity Assistant 2,400.00 2,400.00 4,800.00 2,400.00 2,400.00 4,800.00
Receptionist 2,400.00 2,400.00 4,800.00 2,700.00 2,700.00 5,400.00
TOTAL 7,500.00 7,500.00 15,000.00 8,100.00 8,100.00 16,200.00
 SCHEDULE 44
ACCRUED HDMF CONTRIBUTION
2020 2021 2022
Employees Monthly Contribution Total Monthly Contribution Total Monthly Contribution Total
ER EE ER EE ER EE

8,785.9 8,785.9 17,571.8 8,785.9 8,785.9 17,571.8 9,225.2 9,225.2 18,450.

Barista 2 2 4 2 2 4 2 2 43
Activity 7,772.1 7,772.1 15,544.3 7,772.1 7,772.1 15,544.3 8,160.7 8,160.7 16,321.
Assistant 6 6 2 6 6 2 7 7 54
8,110.0 8,110.0 16,220.1 8,110.0 8,110.0 16,220.1 8,515.5 8,515.5 17,031.
Receptionist 8 8 6 8 8 6 8 8 17
24,668.1 24,668.1 49,336.3 24,668.1 24,668.1 49,336.3 25,901.5 25,901.5 51,803.
TOTAL 6 6 2 6 6 2 7 7 14

SCHEDULE 44
ACCRUED HDMF CONTRIBUTION
2023 2024
Employees Monthly Contribution Total Monthly Contribution Total
ER EE ER EE

Barista 9,225.22 9,225.22 18,450.43 9,686.48 9,686.48 19,372.95

Activity Assistant 8,160.77 8,160.77 16,321.54 8,568.81 8,568.81 17,137.61
Receptionist 8,515.58 8,515.58 17,031.17 8,941.36 8,941.36 17,882.73
TOTAL 25,901.57 25,901.57 51,803.14 27,196.65 27,196.65 54,393.29
 SCHEDULE 45
ACCRUED UTILITIES
Sc
h 2020 2021 2022 2023 2024
1,000.0 1,050.0 1,102.5 1,157.6 1,215.5
Accrued Water Expense 24 0 0 0 3 1
15,000.0 15,750.0 16,537.5 17,364.3 18,232.5
Accrued Electricity Expense 25 0 0 0 8 9
2,899.0 3,043.9 3,196.1 3,355.9 3,523.7
Accrued Telephone and Internet Expense 26 0 5 5 5 5
18,899.0 19,843.9 20,836.1 21,877.9 22,971.8
TOTAL ACCRUED UTILITIES EXPENSE 0 5 5 5 5
 SCHEDULE 46
ACCRUED INCOME TAX
2020 2021 2022 2023 2024
Taxable Net Income SFPe 16,472,944.01 16,628,403.97 17,008,389.51 16,878,343.26 17,261,889.44
Excess over 8,000,000.00 8,000,000.00 8,000,000.00 8,000,000.00 8,000,000.00
Excess 8,472,944.01 8,628,403.97 9,008,389.51 8,878,343.26 9,261,889.44
Corresponding Tax Rate 35% 35% 35% 35% 35%
Tax on Excess 2,965,530.40 3,019,941.39 3,152,936.33 3,107,420.14 3,241,661.30
Add: Basic Tax 2,410,000.00 2,410,000.00 2,410,000.00 2,410,000.00 2,410,000.00
Income tax Payable 5,375,530.40 5,429,941.39 5,562,936.33 5,517,420.14 5,651,661.30

Accrued 1,343,882.60 1,357,485.35 1,390,734.08 1,379,355.04 1,412,915.33

Expense 4,031,647.80 4,072,456.04 4,172,202.25 4,138,065.11 4,238,745.98
 SCHEDULE 47
VALUE-ADDED TAX PAYABLE
OUTPUT TAX 2020 2021 2022 2023 2024
Sales 23,146,758.00 23,146,758.00 23,711,243.94 23,711,243.94 24,290,066.12
Multiply by: 12% 12% 12% 12% 12%
Annual Input VAT 2,777,610.96 2,777,610.96 2,845,349.27 2,845,349.27 2,914,807.93
Divided by: 12 12 12 12 12
Monthly Output VAT 231,467.58 231,467.58 237,112.44 237,112.44 242,900.66

INPUT TAX
Raw Materials 4,061,970.00 4,143,209.40 4,226,073.59 4,310,595.06 4,396,806.96
Painting and Drawing Supplies 119,142.00 121,524.84 123,955.34 126,434.44 128,963.13
Advertising Expense 9,520.00 9,996.00 10,495.80 11,020.59 11,571.62
Cleaning Supplies 103,210.00 106,306.30 109,495.49 112,780.35 116,163.76
Sanitation Expense 31,920.00 32,877.60 33,863.93 34,879.85 35,926.24
Rent Expense 45,000.00 47,250.00 49,612.50 52,093.13 54,697.78
Equipment 438,948.90 - - - -
Furniture and Fixtures 282,566.75 - - - -
Annual Input VAT 5,092,277.65 4,461,164.14 4,553,496.64 4,647,803.42 4,744,129.50
Multiply by: 12% 12% 12% 12% 12%
Annual Input VAT 611,073.32 535,339.70 546,419.60 557,736.41 569,295.54
Divided by: 12 12 12 12 12
Monthly Input VAT 50,922.78 44,611.64 45,534.97 46,478.03 47,441.29

Value-Added Tax Payable 180,544.80 186,855.94 191,577.47 190,634.41 195,459.37