TAMBAYAN CAFÉ

PROJECTED STATEMENT OF PERFORMANCE

FOR THE YEAR END 2020, 2021,2023,2024
Sch 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

Selling Expenses 15 277,790.36 272,534.52 266,726.49 259,664.07 252,592.82

Admin Expenses 16 1,118,971.57 872,232.15 911,647.09 947,011.11 990,106.14

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, beginning 600,000.00 8,368,189.53 16,207,113.33 24,218,930.56 32,171,576.74

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 3,329,224.08 3,359,538.77 3,433,635.96 3,408,276.94 3,483,068.44

Capital, ending 8,368,189.53 16,207,113.33 24,218,930.56 32,171,576.74 40,298,736.44

 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

Net Income Before Tax 16,472,944.01 16,628,403.97 17,008,389.51 16,878,343.26 17,261,889.44

Add: Depreciation Expense 144,303.13 144,303.13 144,303.13 144,303.13 144,303.13

Income Before Changes of Working
Capital 16,617,247.14 16,772,707.10 17,152,692.64 17,022,646.39 17,406,192.57
Add/Less Changes of Working
Capital:
Decrease/(Increase) of Raw
Materials (406,197.00) (8,123.94) (8,286.42) (8,452.15) (8,621.19)
Decrease/(Increase) of Kitchen
Tools and Supplies (13,780.00) (275.60) (281.11) (286.73) (292.47)
Increase/(Decrease) of Accrued
SSS 68,040.00 - 3,960.00 - 3,960.00
Increase/(Decrease) of Accrued
Philhealth 15,000.00 - - - 1,200.00
Increase/(Decrease) of Accrued
HDMF 49,336.32 - 2,466.82 - 2,590.16
Increase/(Decrease) of Accrued
Utilities 18,899.00 944.95 992.20 1,041.81 1,093.90

Income taxes paid (4,031,647.80) (5,416,338.64) (5,529,687.59) (5,528,799.19) (5,618,101.01)

Increase/(Decrease) VAT Payable 180,544.80 6,311.14 4,721.53 (943.07) 4,824.96

 Increase/(Decrease) of Expanded
Withholding Tax 2,750.00 - - - -
Net Cash Provided by Operating
Activities 12,500,192.46 11,355,225.00 11,626,578.07 11,485,207.06 11,792,846.91

CASH FLOW FROM INVESTING

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

CASH FLOW FROM FINANCING

ACTIVITIES
Partner's Capital Investment 600,000.00 - - - -

Withdrawals (3,329,224.08) (3,359,538.77) (3,433,635.96) (3,408,276.94) (3,483,068.44)

Proceeds from Loan 800,000.00 - - - -

Principal Payments (138,478.37) (148,488.98) (159,223.26) (170,733.52) (183,075.86)

Net Cash Provided by Financing
Activities (2,067,702.45) (3,508,027.75) (3,592,859.22) (3,579,010.46) (3,666,144.30)

Net Increase/(Decrease) of Cash 9,710,974.36 7,847,197.24 8,033,718.85 7,906,196.60 8,126,702.61

Add: Cash Balance, beginning - 9,710,974.36 17,558,171.61 25,591,890.46 33,498,087.06

Cash Balance, ending 9,710,974.36 17,558,171.61 25,591,890.46 33,498,087.06 41,624,789.66

 TAMBAYAN CAFÉ
PROJECTED STATEMENT OF FINANCIAL POSITION
AS YEAR END 2020, 2021,2023,2024
ASSETS 2020 2021 2022 2023 2024
Current Assets Sch.

Cash CF 9,710,974.36 17,558,171.61 25,591,890.46 33,498,087.06 41,624,789.66

Raw Materials, end 6 406,197.00 414,320.94 422,607.36 431,059.51 439,680.70

Unused Kitchen
Tools and Supplies 28 13,780.00 14,055.60 14,336.71 14,623.45 14,915.92
Total Current
Assets 10,130,951.36 17,986,548.15 26,028,834.53 33,943,770.01 42,079,386.27

Non-Current Assets

Equipment, net 38 351,159.12 263,369.34 175,579.56 87,789.78 -

Furniture and
Fixtures, net 39 226,053.40 169,540.05 113,026.70 56,513.35 -
Total Non-Currrent
Assets 577,212.52 432,909.39 288,606.26 144,303.13 -

TOTAL ASSETS 10,708,163.88 18,419,457.54 26,317,440.79 34,088,073.14 42,079,386.27

 LIABILITIES AND
EQUITY
Current Liabilities

Loans Payable 41 148,488.98 159,223.26 170,733.52 183,075.86 -

Accrued SSS
Contribution 42 68,040.00 68,040.00 72,000.00 72,000.00 75,960.00
Accrued Philhealth
Contribution 43 15,000.00 15,000.00 15,000.00 15,000.00 16,200.00
Accrued HDMF
Contribution 44 49,336.32 49,336.32 51,803.14 51,803.14 54,393.29
Accrued Utilities
Payable 45 18,899.00 19,843.95 20,836.15 21,877.95 22,971.85

Accrued Income Tax 46 1,343,882.60 1,357,485.35 1,390,734.08 1,379,355.04 1,412,915.33

Value-Added Tax
Payable 47 180,544.80 186,855.94 191,577.47 190,634.41 195,459.37
Accrued Expanded
Withholding Tax 40 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00
Total Current
Liabilities 1,826,941.71 1,858,534.82 1,915,434.36 1,916,496.40 1,780,649.84

Non-Current Liabilities

Loans Payable 41 513,032.65 353,809.39 183,075.86 0.00 -

Total Non-Current
Liabilities 513,032.65 353,809.39 183,075.86 0.00 -
 Total Liabilities 2,339,974.36 2,212,344.21 2,098,510.23 1,916,496.40 1,780,649.84

Owner's Equity

Owner's Capital SCE 8,368,189.53 16,207,113.33 24,218,930.56 32,171,576.74 40,298,736.44

Total Owner's
Equity 8,368,189.53 16,207,113.33 24,218,930.56 32,171,576.74 40,298,736.44
TOTAL LIABILITIES AND
EQUITY 10,708,163.88 18,419,457.54 26,317,440.79 34,088,073.14 42,079,386.27
 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
Cappucino 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 Capacity Allowance for Spoiled Ending Units Price Sales
Menu/Services Spoilage Units Inventory Sold
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

Cappucino 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 Sch 2020 2021 2022 2023 2024
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 - Cappucino 5 196,992.00 200,931.84 204,950.48 209,049.49 213,230.48
Milk - Cappucino 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 4,061,970.00 4,143,209.40 4,226,073.59 4,310,595.06 4,396,806.96
 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 - Cappucino 2020 21,600 9.12 196,992.00

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 - Cappucino 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
Proposed Menu Sch 2019 2020 2021 2022 2023

Espresso - Café Latte 7 11,394.00 11,621.88 11,854.32 12,091.40 12,333.23

Milk - Café Latte 7 66,384.00 67,711.68 69,065.91 70,447.23 71,856.18

Espresso - Cappucino 7 19,699.20 20,093.18 20,495.05 20,904.95 21,323.05

Milk - Cappucino 7 67,392.00 68,739.84 70,114.64 71,516.93 72,947.27

Chocolate Syrup - Chocolate
Frappe 7 9,736.20 9,930.92 10,129.54 10,332.13 10,538.78

Milk - Chocolate Frappe 7 47,773.80 48,729.28 49,703.86 50,697.94 51,711.90

Sugar - Chocolate Frappe 7 1,506.60 1,536.73 1,567.47 1,598.82 1,630.79

Whipped Cream 7 18,111.60 18,473.83 18,843.31 19,220.17 19,604.58

Espresso - Caramel Frappe 7 11,194.20 11,418.08 11,646.45 11,879.37 12,116.96

Milk - Caramel Frappe 7 44,242.20 45,127.04 46,029.58 46,950.18 47,889.18

Caramel Syrup - Caramel Frappe 7 19,440.00 19,828.80 20,225.38 20,629.88 21,042.48

Winter Melon Tea Powder 7 16,070.40 16,391.81 16,719.64 17,054.04 17,395.12

Sugar Powder 7 2,678.40 2,731.97 2,786.61 2,842.34 2,899.19

Sugar Syrup 7 27,374.40 27,921.89 28,480.33 29,049.93 29,630.93

Chocolate Cake 7 43,200.00 44,064.00 44,945.28 45,844.19 46,761.07

TOTAL INVENTORY 406,197.00 414,320.94 422,607.36 431,059.51 439,680.70

Add: Beginning Inventory - 406,197.00 820,517.94 1,243,125.30 1,674,184.80

ENDING INVENTORY 406,197.00 820,517.94 1,243,125.30 1,674,184.80 2,113,865.50

 SCHEDULE 7
COMPUTATION OF INVENTORY
Inventory per Inventory at
Proposed Menu Year unit Cost cost
Espresso - Café
Latte 2020 1,800 6.33 11,394.00

2021 1,800 6.46 11,621.88

2022 1,800 6.59 11,854.32

2023 1,800 6.72 12,091.40

2024 1,800 6.85 12,333.23

Milk - Café Latte 2020 1,800 36.88 66,384.00

2021 1,800 37.62 67,711.68

2022 1,800 38.37 69,065.91

2023 1,800 39.14 70,447.23

2024 1,800 39.92 71,856.18

Espresso -
Cappucino 2020 2,160 9.12 19,699.20

2021 2,160 9.30 20,093.18

2022 2,160 9.49 20,495.05

2023 2,160 9.68 20,904.95

2024 2,160 9.87 21,323.05

Milk - Cappucino 2020 2,160 31.20 67,392.00

2021 2,160 31.82 68,739.84

2022 2,160 32.46 70,114.64

2023 2,160 33.11 71,516.93

 2024 2,160 33.77 72,947.27

Chocolate Syrup -
Chocolate Frappe 2020 1,620 6.01 9,736.20

2021 1,620 6.13 9,930.92

2022 1,620 6.25 10,129.54

2023 1,620 6.38 10,332.13

2024 1,620 6.51 10,538.78

Milk - Chocolate
Frappe 2020 1,620 29.49 47,773.80

2021 1,620 30.08 48,729.28

2022 1,620 30.68 49,703.86

2023 1,620 31.30 50,697.94

2024 1,620 31.92 51,711.90

Sugar - Chocolate
Frappe 2020 1,620 0.93 1,506.60

2021 1,620 0.95 1,536.73

2022 1,620 0.97 1,567.47

2023 1,620 0.99 1,598.82

2024 1,620 1.01 1,630.79

Whipped Cream 2020 1,620 11.18 18,111.60

2021 1,620 11.40 18,473.83

2022 1,620 11.63 18,843.31

2023 1,620 11.86 19,220.17

2024 1,620 12.10 19,604.58

Espresso - Caramel
Frappe 2020 1,620 6.91 11,194.20

2021 1,620 7.05 11,418.08

2022 1,620 7.19 11,646.45

2023 1,620 7.33 11,879.37

2024 1,620 7.48 12,116.96

Milk - Caramel
Frappe 2020 1,620 27.31 44,242.20

2021 1,620 27.86 45,127.04

2022 1,620 28.41 46,029.58

2023 1,620 28.98 46,950.18

2024 1,620 29.56 47,889.18

Caramel Syrup -
Caramel Frappe 2020 1,620 12.00 19,440.00

2021 1,620 12.24 19,828.80

2022 1,620 12.48 20,225.38

2023 1,620 12.73 20,629.88

2024 1,620 12.99 21,042.48

Winter Melon Tea

Powder 2020 1,440 11.16 16,070.40

2021 1,440 11.38 16,391.81

2022 1,440 11.61 16,719.64

2023 1,440 11.84 17,054.04

2024 1,440 12.08 17,395.12

Sugar Powder 2020 1,440 1.86 2,678.40

2021 1,440 1.90 2,731.97

2022 1,440 1.94 2,786.61

2023 1,440 1.97 2,842.34

2024 1,440 2.01 2,899.19

Sugar Syrup 2020 1,440 19.01 27,374.40

2021 1,440 19.39 27,921.89

2022 1,440 19.78 28,480.33

2023 1,440 20.17 29,049.93

2024 1,440 20.58 29,630.93

Chocolate Cake 2020 900 48.00 43,200.00

2021 900 48.96 44,064.00

2022 900 49.94 44,945.28

2023 900 50.94 45,844.19

2024 900 51.96 46,761.07

 SCHEDULE 8
SPOILAGE COSTS

Proposed
Sch 2019 2020 2021 2022 2023
Menu

Café Latte 9 7,777.80 7,933.36 8,092.02 8,253.86 8,418.94

Cappucino 9 8,709.12 8,883.30 9,060.97 9,242.19 9,427.03

Caramel
Frappe 9 22,356.00 22,803.12 23,259.18 23,724.37 24,198.85
Winter Melon
Tea 9 13,824.00 14,100.48 14,382.49 14,670.14 14,963.54
Chocolate
Frappe 9 23,166.00 23,629.32 24,101.91 24,583.94 25,075.62
Chocolate
Cake 9 5,220.00 5,324.40 5,430.89 5,539.51 5,650.30

81,052.92 82,673.98 84,327.46 86,014.01 87,734.29

 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

Sch 2020 2021 2022 2023 2024

Raw Materials, Beginning - 406,197.00 820,517.94 1,243,125.30 1,674,184.80

Add: Purchases 4 4,061,970.00 4,143,209.40 4,226,073.59 4,310,595.06 4,396,806.96

Total Raw Materials Available for Use 4,061,970.00 4,549,406.40 5,046,591.53 5,553,720.36 6,070,991.77

Less: Raw Materials, End 6 406,197.00 820,517.94 1,243,125.30 1,674,184.80 2,113,865.50

Raw Materials Used 3,655,773.00 3,728,888.46 3,803,466.23 3,879,535.55 3,957,126.26

Add: Spoilage Costs 8 81,052.92 82,673.98 84,327.46 86,014.01 87,734.29

Direct Labor - Barista 12 411,709.60 411,709.60 432,115.68 432,115.68 453,800.30

COST OF GOODS SOLD 4,148,535.52 4,223,272.04 4,319,909.37 4,397,665.24 4,498,660.86

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
PhilHealth 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
PhilHealth 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
Philhealth 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
Philhealth 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
 HEDULE 17
SALARIES AND WAGES
2020

Monthly Number 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

2021

Monthly Number 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

Monthly Number 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

Monthly Number 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

Monthly Number 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
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 673.00 327.00 16,152.00 7,848.00 16,152.00

Activity
Assistant 8,096.00 2 599.30 290.70 14,383.20 6,976.80 14,383.20

Receptionist 8,448.00 2 636.20 308.80 15,268.80 7,411.20 10,688.16 4,580.64

TOTAL 25,696.00 1,908.50 926.50 45,804.00 22,236.00 30,535.20 10,688.16 4,580.64

2021
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 673.00 327.00 16,152.00 7,848.00 16,152.00

Activity
Assistant 8,096.00 2 599.30 290.70 14,383.20 6,976.80 14,383.20

Receptionist 8,448.00 2 636.20 308.80 15,268.80 7,411.20 10,688.16 4,580.64

TOTAL 25,696.00 1,908.50 926.50 45,804.00 22,236.00 30,535.20 10,688.16 4,580.64

 2022
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 709.80 345.20 17,035.20 8,284.80 17,035.20

Activity
Assistant 8,500.80 2 636.20 308.80 15,268.80 7,411.20 15,268.80

Receptionist 8,870.40 2 673.00 327.00 16,152.00 7,848.00 11,306.40 4,845.60

TOTAL 26,980.80 2,019.00 981.00 48,456.00 23,544.00 32,304.00 11,306.40 4,845.60

2023
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 709.80 345.20 17,035.20 8,284.80 17,035.20

Activity
Assistant 8,500.80 2 636.20 308.80 15,268.80 7,411.20 15,268.80

Receptionist 8,870.40 2 673.00 327.00 16,152.00 7,848.00 11,306.40 4,845.60

TOTAL 26,980.80 2,019.00 981.00 48,456.00 23,544.00 32,304.00 11,306.40 4,845.60

 2024
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 10,090.08 2 746.70 363.30 17,920.80 8,719.20 17,920.80

Activity
Assistant 8,925.84 2 673.00 327.00 16,152.00 7,848.00 16,152.00

Receptionist 9,313.92 2 709.80 345.20 17,035.20 8,284.80 11,924.64 5,110.56

TOTAL 28,329.84 2,129.50 1,035.50 51,108.00 24,852.00 34,072.80 11,924.64 5,110.56

 SCHEDULE 20
PHILHEALTH CONTRIBUTION
2020
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 112.50 112.50 2,700.00 2,700.00 2,700.00

Activity
Assistant 8,096.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,448.00 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 25,696.00 312.50 312.50 7,500.00 7,500.00 5,100.00 1,680.00 720.00

2021
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 112.50 112.50 2,700.00 2,700.00 2,700.00

Activity
Assistant 8,096.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,448.00 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 25,696.00 312.50 312.50 7,500.00 7,500.00 5,100.00 1,680.00 720.00

 2022
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 112.50 112.50 2,700.00 2,700.00 2,700.00

Activity
Assistant 8,500.80 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,870.40 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 26,980.80 312.50 312.50 7,500.00 7,500.00 5,100.00 1,680.00 720.00

2023
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 112.50 112.50 2,700.00 2,700.00 2,700.00

Activity
Assistant 8,500.80 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,870.40 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 26,980.80 312.50 312.50 7,500.00 7,500.00 5,100.00 1,680.00 720.00

 2024
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 10,090.08 2 125.00 125.00 3,000.00 3,000.00 3,000.00

Activity
Assistant 8,925.84 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 9,313.92 2 112.50 112.50 2,700.00 2,700.00 1,890.00 810.00

TOTAL 28,329.84 337.50 337.50 8,100.00 8,100.00 5,400.00 1,890.00 810.00

 SCHEDULE 21
HDMF CONTRIBUTION
2020
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Activity
Assistant 8,096.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,448.00 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 25,696.00 300.00 300.00 7,200.00 7,200.00 4,800.00 1,680.00 720.00

2021
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,152.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Activity
Assistant 8,096.00 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,448.00 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 25,696.00 300.00 300.00 7,200.00 7,200.00 4,800.00 1,680.00 720.00

 2022
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Activity
Assistant 8,500.80 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,870.40 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 26,980.80 300.00 300.00 7,200.00 7,200.00 4,800.00 1,680.00 720.00

2023
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 9,609.60 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Activity
Assistant 8,500.80 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 8,870.40 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 26,980.80 300.00 300.00 7,200.00 7,200.00 4,800.00 1,680.00 720.00

 2024
Total
Employees Monthly Number Monthly Contribution Annual Contribution Employer's Share Allocation
Direct
Salary Employer Employee Employer Employee Labor Overhead Administrative

Barista 10,090.08 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Activity
Assistant 8,925.84 2 100.00 100.00 2,400.00 2,400.00 2,400.00

Receptionist 9,313.92 2 100.00 100.00 2,400.00 2,400.00 1,680.00 720.00

TOTAL 28,329.84 300.00 300.00 7,200.00 7,200.00 4,800.00 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

Monthly payment 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51

No. of Months 12 12 12 12 12

Total Annual Cost 12,000.00 12,600.00 13,230.00 13,891.50 14,586.08

Allocation:

Overhead 10,800.00 11,340.00 11,907.00 12,502.35 13,127.47

Administrative 1,200.00 1,260.00 1,323.00 1,389.15 1,458.61

SCHEDULE 25
ELECTRICITY EXPENSE
2020 2021 2022 2023 2024

Monthly payment 15,000.00 15,750.00 16,537.50 17,364.38 18,232.59

No. of Months 12 12 12 12 12
Total Annual
Cost 180,000.00 189,000.00 198,450.00 208,372.50 218,791.13

Allocation:

Selling 36,000.00 37,800.00 39,690.00 41,674.50 43,758.23

Administrative 144,000.00 151,200.00 158,760.00 166,698.00 175,032.90

 SCHEDULE 26
TELEPHONE AND INTERNET EXPENSE
2020 2021 2022 2023 2024

Monthly payment 2,899.00 3,043.95 3,196.15 3,355.95 3,523.75

No. of Months 12 12 12 12 12

Total Annual Cost 34,788.00 36,527.40 38,353.77 40,271.46 42,285.03

Allocation:

Overhead 3,478.80 3,652.74 3,835.38 4,027.15 4,228.50

Administrative 31,309.20 32,874.66 34,518.39 36,244.31 38,056.53

 SCHEDULE 27
KITCHEN TOOLS AND SUPPLIES
2020
Monthly Annual
Tools Quantity Cost
Cost Months Cost
Disposable Cups with
Lid 20 384.25 7,685.00 13 99,905.00

Tray 10 189.00 1,890.00 3 5,670.00

Table Napkin 20 90.00 1,800.00 1,800.00

Pitcher 5 269.00 1,345.00 3 4,035.00

Tea Maker 1 1,190.00 1,190.00 1,190.00

Plates 20 59.00 1,180.00 3 3,540.00

Mug 20 49.00 980.00 3 2,940.00

Water Glass 20 29.75 595.00 595.00

Utensils 20 20.00 400.00 13 5,200.00

Measuring Spoons 2 179.75 359.50 359.50

Tissue Holder 2 175.00 350.00 350.00

Drinking Straw 20 15.00 300.00 13 3,900.00

129,484.50

Less: Unused Kitchen Tools and Supplies 13,780.00

KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 115,704.50

2021
Monthly Annual
Tools Quantity Cost
Cost Months Cost
Disposable Cups with
Lid 20 391.94 7,838.70 13 101,903.10

Tray 10 192.78 1,927.80 3 5,783.40

Table Napkin 20 91.80 1,836.00 1,836.00

Pitcher 5 274.38 1,371.90 3 4,115.70

Tea Maker 1 1,213.80 1,213.80 1,213.80

Plates 20 60.18 1,203.60 3 3,610.80

Mug 20 49.98 999.60 3 2,998.80

Water Glass 20 30.35 606.90 606.90

Utensils 20 20.40 408.00 13 5,304.00

Measuring Spoons 2 183.35 366.69 366.69

Tissue Holder 2 178.50 357.00 357.00

Drinking Straw 20 15.30 306.00 13 3,978.00

132,074.19

Less: Unused Kitchen Tools and Supplies 14,055.60

KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 118,018.59

2022
Monthly Annual
Tools Quantity Cost
Cost Months Cost
Disposable Cups with
Lid 20 399.77 7,995.47 13 103,941.16

Tray 10 196.64 1,966.36 3 5,899.07

Table Napkin 20 93.64 1,872.72 1,872.72

Pitcher 5 279.87 1,399.34 3 4,198.01

Tea Maker 1 1,238.08 1,238.08 1,238.08

Plates 20 61.38 1,227.67 3 3,683.02

Mug 20 50.98 1,019.59 3 3,058.78

Water Glass 20 30.95 619.04 619.04

Utensils 20 20.81 416.16 13 5,410.08

Measuring Spoons 2 187.01 374.02 374.02

Tissue Holder 2 182.07 364.14 364.14

Drinking Straw 20 15.61 312.12 13 4,057.56

134,715.67

Less: Unused Kitchen Tools and Supplies 14,336.71

KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 120,378.96

2023
Monthly Annual
Tools Quantity Cost
Cost Months Cost
Disposable Cups with
Lid 20 407.77 8,155.38 13 106,019.99

Tray 10 200.57 2,005.68 3 6,017.05

Table Napkin 20 95.51 1,910.17 1,910.17

Pitcher 5 285.46 1,427.32 3 4,281.97

Tea Maker 1 1,262.84 1,262.84 1,262.84

Plates 20 62.61 1,252.23 3 3,756.68

Mug 20 52.00 1,039.98 3 3,119.95

Water Glass 20 31.57 631.42 631.42

Utensils 20 21.22 424.48 13 5,518.28

Measuring Spoons 2 190.75 381.50 381.50

Tissue Holder 2 185.71 371.42 371.42

Drinking Straw 20 15.92 318.36 13 4,138.71

137,409.99

Less: Unused Kitchen Tools and Supplies 14,623.45

KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 122,786.54

2024
Monthly Annual
Tools Quantity Cost
Cost Months Cost
Disposable Cups with
Lid 20 415.92 8,318.49 13 108,140.38

Tray 10 204.58 2,045.80 3 6,137.39

Table Napkin 20 97.42 1,948.38 1,948.38

Pitcher 5 291.17 1,455.87 3 4,367.61

Tea Maker 1 1,288.09 1,288.09 1,288.09

Plates 20 63.86 1,277.27 3 3,831.81

Mug 20 53.04 1,060.78 3 3,182.35

Water Glass 20 32.20 644.05 644.05

Utensils 20 21.65 432.97 13 5,628.65

Measuring Spoons 2 194.57 389.13 389.13

Tissue Holder 2 189.43 378.85 378.85

Drinking Straw 20 16.24 324.73 13 4,221.49

140,158.19

Less: Unused Kitchen Tools and Supplies 14,915.92

KITCHEN TOOLS AND SUPPLIES FOR THE YEAR 125,242.27

 SCHEDULE 28
UNUSED KITCHEN TOOLS AND SUPPLIES
Particulars 2019 2020 2021 2022 2023
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
2019-2020
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
Expenses/Month 45,000.00 47,250.00 49,612.50 52,093.13 54,697.78
No. of Months 12 12 12 12 12

Total 540,000.00 567,000.00 595,350.00 625,117.50 656,373.38

Allocation:

Overhead 378,000.00 396,900.00 416,745.00 437,582.25 459,461.36

Administrative 162,000.00 170,100.00 178,605.00 187,535.25 196,912.01

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

Trash Bins 3 pcs 1,600.00 1,600.00

Vacuum Cleaner 1 pcs 2,500.00 2,500.00

Garbage Bag 20 pcks 100.00 24 48,000.00

Glass Wiper 2 pcs 275.00 1 550.00

Floor Mop 2 pcs 250.00 2 1,000.00

Broom 3 pcs 50.00 3 450.00

Dust Pan 3 pcs 30.00 3 270.00

Rags 10 pcs 100.00 24 24,000.00

Sponge 4 pcs 15.00 12 720.00

Diswashing
Liquid 4 liters 80.00 24 7,680.00

Toilet Tissue 3 packs 150.00 24 10,800.00

Albatros 4 pcs 30.00 24 2,880.00

Muriatic Acid 2 bottles 40.00 12 960.00

Hand Towel 3 pcs 25.00 24 1,800.00

TOTAL 103,210.00

2021
Unit No. of
Particulars Quantity Cost Purchases Total Cost

Trash Bins 3 pcs 1,648.00 1,648.00

Vaccum Cleaner 1 pcs 2,575.00 2,575.00

Garbage Bag 20 pcks 103.00 24 49,440.00

Glass Wiper 2 pcs 283.25 1 566.50

Floor Mop 2 pcs 257.50 2 1,030.00

Broom 3 pcs 51.50 3 463.50

Dust Pan 3 pcs 30.90 3 278.10

Rags 10 pcs 103.00 24 24,720.00

Sponge 4 pcs 15.45 12 741.60

Dishwashing
Liquid 4 liters 82.40 24 7,910.40

Toilet Tissue 3 packs 154.50 24 11,124.00

Albatros 4 pcs 30.90 24 2,966.40

Muriatic Acid 2 bottles 41.20 12 988.80

Hand Towel 3 pcs 25.75 24 1,854.00

TOTAL 106,306.30

2022
Unit No. of
Particulars Quantity Cost Purchases Total Cost

Trash Bins 3 pcs 1,697.44 1,697.44

Vaccum Cleaner 1 pcs 2,652.25 2,652.25

Garbage Bag 20 pcks 106.09 24 50,923.20

Glass Wiper 2 pcs 291.75 1 583.50

Floor Mop 2 pcs 265.23 2 1,060.90

Broom 3 pcs 53.05 3 477.41

Dust Pan 3 pcs 31.83 3 286.44

Rags 10 pcs 106.09 24 25,461.60

Sponge 4 pcs 15.91 12 763.85
Diswashing
Liquid 4 liters 84.87 24 8,147.71

Toilet Tissue 3 packs 159.14 24 11,457.72

Albatros 4 pcs 31.83 24 3,055.39

Muriatic Acid 2 bottles 42.44 12 1,018.46

Hand Towel 3 pcs 26.52 24 1,909.62

TOTAL 109,495.49

2023
Unit No. of
Particulars Quantity Cost Purchases Total Cost

Trash Bins 3 pcs 1,748.36 1,748.36

Vaccum Cleaner 1 pcs 2,731.82 2,731.82

Garbage Bag 20 pcks 109.27 24 52,450.90

Glass Wiper 2 pcs 300.50 1 601.00

Floor Mop 2 pcs 273.18 2 1,092.73

Broom 3 pcs 54.64 3 491.73

Dust Pan 3 pcs 32.78 3 295.04

Rags 10 pcs 109.27 24 26,225.45

Sponge 4 pcs 16.39 12 786.76

Diswashing
Liquid 4 liters 87.42 24 8,392.14

Toilet Tissue 3 packs 163.91 24 11,801.45

Albatros 4 pcs 32.78 24 3,147.05

Muriatic Acid 2 bottles 43.71 12 1,049.02

Hand Towel 3 pcs 27.32 24 1,966.91

TOTAL 112,780.35

2024
Unit No. of
Particulars Quantity Cost Purchases Total Cost

Trash Bins 3 pcs 1,800.81 1,800.81

Vaccum Cleaner 1 pcs 2,813.77 2,813.77

Garbage Bag 20 pcks 112.55 24 54,024.42

Glass Wiper 2 pcs 309.51 1 619.03

Floor Mop 2 pcs 281.38 2 1,125.51

Broom 3 pcs 56.28 3 506.48

Dust Pan 3 pcs 33.77 3 303.89

Rags 10 pcs 112.55 24 27,012.21

Sponge 4 pcs 16.88 12 810.37

Diswashing
Liquid 4 liters 90.04 24 8,643.91

Toilet Tissue 3 packs 168.83 24 12,155.50

Albatros 4 pcs 33.77 24 3,241.47

Muriatic Acid 2 bottles 45.02 12 1,080.49

Hand Towel 3 pcs 28.14 24 2,025.92

TOTAL 116,163.76
 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
Apron 20 pcks 168.00 4 13,440.00
Air Freshner 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
Apron 20 pcks 173.04 4 13,843.20
Air Freshner 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
Apron 20 pcks 178.23 4 14,258.50
Air Freshner 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
Apron 20 pcks 183.58 4 14,686.25
Air Freshner 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
Apron 20 pcks 189.09 4 15,126.84
Air Freshner 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
2019 2020 2021 2022 2023

Mayor's Permit 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

DTI Annual Registration 500.00 500.00 500.00 500.00 500.00

BIR Annual Registration 500.00 500.00 500.00 500.00 500.00

Sanitary Permit 500.00 500.00 500.00 500.00 500.00

Documentary Stamp Tax 190.00 190.00 190.00 190.00 190.00

Barangay Clearance 75.00 75.00 75.00 75.00 75.00

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
Months 12 12 12 12 12
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

Monthly Fee 14,000.00 14,700.00 15,435.00 16,206.75 17,017.09

No. of
Months 12 12 12 12 12

Total 168,000.00 176,400.00 185,220.00 194,481.00 204,205.05

 SCHEDULE 38
DEPRECIATION - EQUIPMENT
Particulars Useful Unit Cost Quantity Total 2020 2021 2022 2023 2024
Life Acquisition
Cost

Air Conditioner 5 24,999.00 8 199,992.00 39,998.40 39,998.40 39,998.40 39,998.40 39,998.40

Massage Chair 5 24,895.00 3 74,685.00 14,937.00 14,937.00 14,937.00 14,937.00 14,937.00
Flat Screen TV 5 11,999.00 5 59,995.00 11,999.00 11,999.00 11,999.00 11,999.00 11,999.00
Ice Maker 5 36,284.80 1 36,284.80 7,256.96 7,256.96 7,256.96 7,256.96 7,256.96
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 12,900.00 1 12,900.00 2,580.00 2,580.00 2,580.00 2,580.00 2,580.00
Machine
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 Lights 5 1,395.00 6 8,370.00 1,674.00 1,674.00 1,674.00 1,674.00 1,674.00
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 87,789.78 87,789.78

Carrying 351,159.12 263,369.34 175,579.56 87,789.78 -

Amount
 SCHEDULE 39
DEPRECIATION - FURNITURE AND FIXTURES
Particulars Useful Unit Cost Quantity Total 2020 2021 2022 2023 2024
Life Acquisition
Cost

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

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 13,599.00 7 95,193.00 19,038.60 19,038.60 19,038.60 19,038.60 19,038.60
Bookshelves 5 5,880.00 2 11,760.00 2,352.00 2,352.00 2,352.00 2,352.00 2,352.00
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 56,513.35 56,513.35

Carrying 226,053.40 169,540.05 113,026.70 56,513.35 -

Amount
 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

Barista 16,152.00 7,848.00 24,000.00 16,152.00 7,848.00 24,000.00 17,035.20 8,284.80 25,320.00
Activity
Assistant 14,383.20 6,976.80 21,360.00 14,383.20 6,976.80 21,360.00 15,268.80 7,411.20 22,680.00

Receptionist 15,268.80 7,411.20 22,680.00 15,268.80 7,411.20 22,680.00 16,152.00 7,848.00 24,000.00

TOTAL 45,804.00 22,236.00 68,040.00 45,804.00 22,236.00 68,040.00 48,456.00 23,544.00 72,000.00

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
 SCHEDULE 43
ACCRUED PHILHEALTH CONTRIBUTION
2020 2021 2022
Employees Monthly Contribution Total Monthly Contribution Total Monthly Contribution Total
ER EE ER EE ER EE

Barista 2,700.00 2,700.00 5,400.00 2,700.00 2,700.00 5,400.00 2,700.00 2,700.00 5,400.00
Activity
Assistant 2,400.00 2,400.00 4,800.00 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 2,400.00 2,400.00 4,800.00 2,400.00 2,400.00 4,800.00

TOTAL 7,500.00 7,500.00 15,000.00 7,500.00 7,500.00 15,000.00 7,500.00 7,500.00 15,000.00

SCHEDULE 43
ACCRUED PHILHEALTH 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

Barista 8,785.92 8,785.92 17,571.84 8,785.92 8,785.92 17,571.84 9,225.22 9,225.22 18,450.43
Activity
Assistant 7,772.16 7,772.16 15,544.32 7,772.16 7,772.16 15,544.32 8,160.77 8,160.77 16,321.54

Receptionist 8,110.08 8,110.08 16,220.16 8,110.08 8,110.08 16,220.16 8,515.58 8,515.58 17,031.17

TOTAL 24,668.16 24,668.16 49,336.32 24,668.16 24,668.16 49,336.32 25,901.57 25,901.57 51,803.14

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
Sch 2020 2021 2022 2023 2024

Accrued Water Expense 24 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51

Accrued Electricity Expense 25 15,000.00 15,750.00 16,537.50 17,364.38 18,232.59

Accrued Telephone and Internet Expense 26 2,899.00 3,043.95 3,196.15 3,355.95 3,523.75

TOTAL ACCRUED UTILITIES EXPENSE 18,899.00 19,843.95 20,836.15 21,877.95 22,971.85

 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