In Partial Fulfillment

of the Subject

Project Feasibility Study

INFINITREE
Feel free to be F.I.T – Fresh. Intelligent. Timeless

Submitted by:

Amgao, Christian B.
Ingat, Mary Rose O.
Salavia, Mary Joy M.

Submitted to:

Mr. Gio Barbajera

 APPROVAL SHEET

The Bachelor’s Feasibility study entitled “InfiniTree (Feel free to be F.I.T - Fresh,

intelligent, Timeless)” prepared and submitted by Amgao, Christian B, Ingat, Mary Rose

O., Salavia, Mary Joy M. And Engracia, Shiela marie in partial fulfillment of the

requirements for the degree of Bachelor of Science in Business Administration, Major in

Business Management, Marketing Management and Financial Management, has been

examined and is recommended for acceptance and approval for oral defense.

PROF. GIOVANNI R. BARBAJERA

Adviser

Approved by the Panel on Oral Examination with grade of_____.

LILIBETH M. PUNO, CPA, MBA JHIM ABEL, CPA, MBA

Panel Member Panel Member

Accepted and approved in partial fulfillment of the requirements for the Degree of

Bachelor of Science in Business Administration.

DR. RONALD M. PASTRANA

College Dean

May 2021
 ACKNOWLEDGEMENT

We want to express our appreciation to everyone who helped us with the

Feasibility study. We are grateful for aspirant encouragement, insightful, constructive

criticism, and helpful advice throughout the process. We are indebted to them for

expressing their honest and insightful perspectives on a variety of project-related

issues.

First, we praise and give thanks to our Almighty God for always looking up and

ensuring the safety of Feasibility proponents’, for showering blessings, and providing us

with solid group mates to accomplish our tasks. We would also like to thank our

Professor, Mr. Giovanni Barbajera, for the valuable guidance and support he has

shared with us with patience and vigilance for us all to complete our Feasibility study.

He encouraged and motivated us to do our best all throughout because he knew we

could make this possible and he wants us to be independent on searching for

something that we need to know. Sincere appreciation also goes to our respondents for

being patient with us and answering our survey questions

The Proponents
 EXECUTIVE SUMMARY

Business Name: InfiniTree

Author: Amgao, Christian B.

Ingat, Mary Rose O.

Salavia, Mary Joy M.

Degree: Bachelor of Science in Business Administration

Date of Completion: May 2021

InfiniTree is a business enterprise promoting healthier, locally made and

environmentally friendly products. The business was established during the time of

Covid-19 pandemic and it aims to make the customers consume healthier food snacks

while helping our environment.

This study is to be conducted in order to find out whether the proposed business,

InfiniTree, will be profitable or not, and how profitable it may become in the near future;

whether it will provide a great amount of revenue compared to its expenses. We will use

a survey to make it easier for us to know if our target market would patronize our

product concept. With this, we will also get to know what things to consider in order to

create and increase the demand for our product, so that, once, if ever it may be

established in the future, it will truly be profitable. Another purpose of this paper is to

know how much starting capital will be needed, and, additionally, the other needed
resources and raw materials to start up the business. This study will also find out and

discuss the solutions for the challenges that the business may face during its startup.

III. INDUSTRY ANALYSIS

A. Future Outlook and Trends

Market Outlook

InfiniTree is a business enterprise promoting guilt-free and healthy snacks to

support a healthier lifestyle. It uses local products for its raw materials, as it supports

locally grown and locally produced products available here in the Philippines. The

business also cares for the environment, as it uses environmentally friendly packaging

like a kraft bag, disposable cup, wax wrapper that is made with paper for its end

product. With an affordable price, it makes sure to provide healthy snacks that it is worth

the money but also copes with consumer’s satisfaction. The business was established

during the time of Covid-19 pandemic and it aims to make the customers consume

healthier food snacks while helping our environment. InfiniTree wants to introduce a

Filipino dish called Pastil, it is known as Muslim food that was originally from Mindanao.

The challenges that we may face in the near future are the seasonal demands and fast-

changing in consumers' tastes. As it launched a new product, to introduce it to the

people it uses social media accounts as a platform for promotion and a good marketing

team to gain awareness of our products. This food business is actively growing in the

market because of its chosen purpose. InfiniTree will launch its branch in the near future

once it is established. Like the branches of trees, it will spread and it has the opportunity

to grow more fruits and plant even in other places.

Market Trends

Trends in the market are constantly changing that might affect the business

operations in gaining enough profit to operate. In the food industry, Taste or quality of

the product are considered as one of the people’s choices in order to buy it. But that’s

only one of the many factors that can affect the market trends.

Other factors are the following:

B. Analysis of Competitors

InfiniTree is located where people are usually going in and out, like churches,

schools and supermarkets where competitors are also located near InfiniTree and it can

affect the business operation directly and indirectly.

DIRECT COMPETITOR

Business Tea Back Kabs Burger Mcdonalds

Name

Products and  Milk Teas and  Burgers, fries and  Meals and
Services shakes Drinks Beverages

Current  Young and Middle-  Young and  Young and middle-

Market aged adults Middle-aged aged adults. Kids,
adults Senior citizen

Strengths  Quality taste  Combo meal  a lot of food and

choices beverages to offer
 Good environment
 Near church,  Familiar to everyone
 Business name are market and on that location
easy to remember schools
by millennial  Fast food

 Located near
churches and
 schools

Weaknesses  Not that affordable  Taste like other  Foods are not that
for many regular burgers constant in taste

 Drinks only  Not affordable  Unhealthy

 Limited space
Opportunity  Expand the store  Perks card or  Healthy food and
Loyal customer beverages
 Lower the price card
 Include rewards or  Upgrade the taste
perks
 Touch of original
taste

Threats  No classes  No classes  No physical classes

 Social status of  Competitor  Unhealthy option

customers

INDIRECT COMPETITOR

Business Name Petra and Pepita Salon PUREGOLD

Products and  Grooming products and services  Food and office

Services supplies

Current Market  Middle-aged adults, Young adults and  Retailer and Parents
Senior citizen

Strengths  a lot of packages and promos  Lots of perks

 Good environment  A lot of products to offer

 Located near churches and schools

Weaknesses  Don’t have a good marketing team  Mini version of puregold

 Limited employees

Opportunity  Expand the salon  Expansion

 Loyalty card for promos  Clothing should include

on it

Threats  No students at school  Limited capacity for the

products
 Strong influence of Facebook page
regarding their bad reputation or image
 C. Market Segmentation

To create a more accurate and specific target market, we chose students,

employees and even unemployed, ages sixteen to fifty years old (teens and adults). We

chose them to be the target market because they are the potential customers that would

probably patronize our products. In this time of pandemic, people are now being health

conscious, most likely the reason why they really chose the best food to eat at the same

time beneficial to their health. Our business offers products that are not just perfect for

summer but also ideal foodstuff in any season. The goal of our business is to be able to

satisfy healthy and budget-friendly products to the said target market living around

Manrique Sampaloc, Manila. The products we proposed are something that is nutritious,

affordable, unique and delicious which is perfect at this time because we need healthy

food to boost our immune system away from any diseases. Products are truly made not

just to satisfy their cravings, but also to replenish their health.

D. Industry and Market Forecasts

A research from (OG Analysis, 2021) observes that COVID-19 has impacted

food and beverage purchasing and consumption patterns considerably in the

Philippines. However, the market has registered a positive growth rate in 2020 driven by

direct spending in retail stores and increased consumption of beverages and home-

based cooked recipes. And the increasing number of retail stores, restaurants, fast-food

chains and food delivery apps such as grab food, food panda, etc. enhance the
availability to consumers, resulting in growth in the food and beverage industry. The

Philippines Food and Beverages Market revenue has crossed USD 100 billion in 2020

and is expected to grow at a 7.16% Compound Annual Growth Rate (CAGR) during the

forecast period of 2021 to 2027. And some latest available data from the Philippine

Statistics Authority (PSA, 2019) reports that nearly half of the average household

income spent on food consumption seen to continue even as household incomes will

increase in the years ahead. The latest Family Income and Expenditure Survey (FIES,

2015), the total expenditures of Filipino families reached an estimated PHP 4.9 Trillion,

approximately PHP 1.0 Trillion of which came from NCR.

InfiniTree is a kiosk-based store that is changing the game by offering healthy

fresh and savory snacks that fulfill customers' cravings without making them feel guilty.

The kiosk-based FB industry, a direct channel for the quick delivery of food products, It

is a growing niche for high volume on-the-go transactions. Citing a later report by

(Euromonitor, 2019) that estimates PHP100.0 Billion, was spent in food kiosks and food

stalls. Given a potential market of almost PHP 100.0 Billion, there is a significant growth

prospect for FB businesses using the kiosk-based store format. Although the growing

demand for processed and ready to eat foods has increased among the consumers,

which is boosting the Philippines food and beverages market growth. The demand

might change as a result of the pandemic, and there has been a substantial increase in

recent years in the popularity for healthy foods. As the market for healthier foods grows,

we will have more opportunities to be successful as we begin our business. Consumer

demand for organic, raw, and fresh foods is expected to grow as a result of increased

health awareness brought on by the global pandemic. The main trends in the global
market are changing consumer lifestyles and tastes, increasing demand for organic

food products, and emerging consumption and sales patterns. Based on the available

data and forecasts, the food and beverage industry has proven to be one of the largest

contributors to the Phillipine economy.

Revenue Growth

The forecast shows that 2020 has been a challenging year for the beverage industry in the

Philippines as it further declines in demand due to Covid-19 lockdown. But in 2021 it shows the

predicted revenue growth is projected to reach US $252.5m and 12 billion in Philippine peso.

Global Comparison
In global comparison, The Philippines ranks 40 with a revenue of US $253m in 2021.

And the most revenue will be generated in the United States with a total amount of US

$5.186m revenue, as they are on top along with Japan, Germany, China and Brazil.

IV. DESCRIPTION OF VENTURES

Vision:

To support citizens of the Philippines to live a healthier lifestyle by providing

healthy food with reasonable prices and customer friendly products while promoting less

waste products in order to help the environment

Mission:

 To promote locally made products with the use of local grown and locally

produced products available in the market

 To ensure that our source ingredients are of the highest standard with an

absolutely affordable price possible

  To provide the best all-natural options made with fresh fruits to support your

healthy lifestyle

 To provide plastic-free packaging and by using organic products like fruits, dairy

products, and meat to be an environmental-friendly food business

 To establish a customer friendly environment in every branch of the food house

by making our products affordable

 To maintain the good quality of products and services by providing opportunity

for workers to grow, by applying what they have learned on training, mentoring

and experience

A. Product

We, the proponents, wanted our product to be recognized in the market. We offer

a very affordable, healthy snack and meal. The main goal of the business is to sell a

fresh fruit shake, mainly, mango flavor and additional snacks such as burger and ice

candy. Customers can also avail a meal called “Pastil”, it is a native Filipino food

inspired by Muslim people in Maguindanao.

Product description

 Fruit shake - A mixture of fruits, ice, milk and sugar that depends on the request

of the customers. It can be concentrated fruit and water only to meet the desired

healthy diet of customers.

  Burger - a dish consisting of a round meat or vegetable patty with different savory

ingredients, that is fried or grilled and typically served in a split bun or roll with

various condiments and toppings.

 Pastil, or pastel - A Filipino packed rice dish made with steamed rice wrapped in

banana leaves with dry shredded beef, chicken, or fish. It originates from the

Maguindanao people and is a popular, cheap breakfast meal in Mindanao,

especially among Muslim Filipinos

 Ice fruit candy - Ice candy is one of the most favorite summer treats of Filipinos. It

is frozen juice (or smoothie) in a plastic like pop ice. It is a type of frozen

refreshment ideal to beat the heat of summer with an affordable price.

Product price and supplier price

The estimated budget for the products every month is P33,456.00. This includes the

expenses needed for fruit shake, burger, pastil and ice candy.

 Fruit shake cost P35.00 for large (22oz) and P30.00 for small (16oz).

 Below are the fruits, materials and ingredients that are needed for fruit shake with
price indicated
FRUITS KG/PCS Supplier price

Mango 1kg P80.00

Banana 1kg P70.00

Apple 7pcs P70.00

Lemon 5pcs P50.00

Cucumber 5pcs P40.00

 Watermelon 1pc P50.00

Melon 1kg P100.00

= P460

MATERIALS PCS/PACK Supplier price

Cup’s w/cover 50pcs P200.00

Scoop (Measuring) 1pc P30.00

Straw 200pcs P70.00

Cooler 1pc P250.00

Drink holder 1pack

=P550.00

INGREDIENTS PCS Supplier price

Condensed milk 2(300ml) P96.00

Evaporated milk 4(370ml) P102.00

Sugar (1 kg) P80.00

Mallows (1/8g) P20.00

=P298.00

 Meat and vegetable burgers cost P25.00 each and P45.00 for buy 1 take 1.

 Below are the materials and ingredients that are needed for burger: meat and

vegetable burger with price indicated

MATERIALS PCS Supplier price

Paper wax 100 P50.00

Paper bag 100 P50.00

INGREDIENTS KG/ML/L/PACK Supplier price

S/PCS

Buns 5packs P100.00

Patty 30pcs P90.00

Eggplant ½ kg P50.00
 Malunggay 1pack P10.00

Ketchup 1L P50.00

Mayonnaise 220ml P118.00

Cooking oil 500ml P57.00

Salt ¼ kg P5.00

Pepper 100g P33.00

Seasoning 50g P20.00

Lettuce 1pack P60.00

Egg 15pcs P60.00

Garlic ¼ kg P30.00

Calypso 50pcs P15.00

Flour ½ kg P10.00

Tomato 1kg P50.00

TOTAL: P758.00

 Pastil cost P15.00 each

 Below are the materials and ingredients that are needed for Pastil with price

indicated

MATERIALS PCS Supplier price

Banana leaves 5 P20.00

INGREDIENTS KG/L Supplier price

Rice 3kg P126.00

Chicken 1 ¼ kg P180.00

Onion 1/4kg P30.00

Soy sauce 1L P48.00

 Oyster sauce 765 ml P160.00

TOTAL: P544. 00

 Ice candy cost P15.00 each

 Below are the materials and ingredients that are needed for ice candy with price
indicated
MATERIALS PACK Supplier price

Ice candy plastic 1 P20.00

INGREDIENTS GRAMS Supplier price

Cornstarch 200g P38.00

To sum up the overall total cost from the supplier, it costs P2,788.00. This is the

expenses needed for the food every day. The remaining amount P30, 668.00 will be

used for other succeeding days.

We, the proponents, come up with an idea to also sell ice candies if the fruits will not be

used for fruit shake after 4 to 5 days. Before it will overripe it is better to preserve it to

avoid waste. Some of its ingredients will be from fruit shake ingredients. In addition, we

avoid multiple items if there is already an existing one to avoid more charges.

Product process

 Fruit shake

INGREDIENTS PROCEDURE
Mango shake (2 servings)
 1 large ripe mango (approx. 1
cup chopped mango)
 4 tbsp. of evaporated milk
 2 tbsp. of condensed milk
 2 tbsp. of sugar (add if needed)
 1 cup of crushed ice
 Wash peel and chop into small pieces, and transfer
them to blender jar
 Add evaporated and condensed milk, sugar and
crushed ice
 Blend until smooth and creamy and there are no
mango chunks in it
 Pour prepared shake into 2 serving cups and sprinkle
the mallows for toppings

Avocado shake (4 servings)
 2 pcs of ripe avocado
 8 tbsp. of evaporated milk
 4 tbsp. of condensed milk
 4 tbsp. of sugar (add if needed)
 Blend the evaporated and condensed milk, sugar and
crushed ice in a blender until it smooth
 Add the avocado flesh to the blender jar and blend
again until smooth
 Pour prepared shake into 4 serving cups and sprinkle
the mallows for toppings

 2 cups of crushed ice

All kinds of fruit depending on customers’ choice have the same process before served .

 Burger
INGREDIENTS PROCEDURE

Vegetable burger (10 servings) For burger patty (eggplant-malunggay)

 1 pack of large buns  In a bowl, put the peeled and cubed eggplant, shredded
malunggay, onion, garlic, pepper, salt, seasoning and flour
 10g of mayonnaise
 Mix until completely combined
 10g of ketchup
 Put it into a flat spoon and make it into a round form
 10 slices of Lettuce
 Do the same on each of them and fried
 20 slices of tomato
 Deduce when it is slightly brown
______

 Burger patty (eggplant-
malunggay)
 4 medium eggplants,
peeled and cubed
 Slice the bun in the middle, on half of the bun, put the lettuce,
burger patty, enough amount of mayonnaise and ketchup, and
tomato then put the half of the bun on the top
 Put burger wrapper for cover and serve

 Shredded malunggay
leaves

 8 tbsp. flour

 1 cup shredded sharp

 cheddar cheese

 2 eggs, beaten

 2 tablespoons
chopped onion

 1 clove garlic, minced

 1 cup vegetable oil for

frying

 1 teaspoon salt

 ½ teaspoon black
pepper

 ½ teaspoon
seasoning

Meat-Veggie burger (10

servings)
 Slice the bun in the middle, on half of the bun, put the lettuce,
 1 pack of large buns burger patty, enough amount of mayonnaise and ketchup, and
tomato then put the half of the bun on the top
 10g of mayonnaise
 Put burger wrapper for cover and serve
 10g of ketchup

 10 slices of Lettuce

 20 slices of tomato

 10 pcs meat patty

 Pastil or pastel
INGREDIENTS PROCEDURE
Pastil (20 servings)  Heat the banana leaves indirectly over your stove to avoid
brittleness

 Cook your rice in a pot or in a rice cooker and set aside

 1/2 kg of chicken
(shredded)
 1/4 cup of dark
soy sauce (silver
swan)
 3 tbsp of oyster
sauce
 1 tsp white sugar
 Boil the chicken in a pot until tender. Reserve the broth.
 Shred the cooked chicken into small strips
 Heat your wok and pour in cooking oil. Sauté the garlic and onion
until fragrant. Add the shredded chicken and simmer for minutes.
Add a cup of chicken broth and simmer until the liquid evaporates
then add a pinch of ground black pepper
 Add the dark soy sauce and simmer for 15 minutes. Pour the oyster
sauce and 1 tsp sugar. Add water or broth if needed according to
  3 cloves of garlic your taste preference

 1 medium onion
 a pinch of ground
black pepper
 1 tbsp of cooking
oil
 Once the liquid subsides, turn off the heat and transfer to serving
bowl
 Place the banana leaf on a clean kitchen table. Brush a little oil on
the leaf. Put half cup of rice on the leaf and add 1 tbsp of the
chicken filling. Wrap neatly and serve

 20 pcs of banana
leaves (semi-
rectangular cut)

 10 cups of cooked
white rice

 Ice candy
INGREDIENTS PROCEDURE

Ice candy – (20 servings)  In a pot, boil the water

 1 liter of water
 Evaporated milk (180 ml)
 Condensed milk (150 ml)
 ½ cup cornstarch
 Sugar (as needed)
 Leftover fruits (soon to
overripe fruits)
Ex. Mango, avocado, watermelon
etc.
 Put the shredded fruit to the blender and add the half ml of
evaporated milk, then blend until smooth
 In a boiling water, add 1 cup of sugar (adjust as needed),
add condensed milk and half of evaporated milk, mix well
 Add the blended fruit, mix well then boil
 Put 1 cup of water to cornstarch, mix well until dissolved
 Add to the boiling mixture, stir and mix well
 Simmer, low heat, let it cool for 10 minutes and put in ice
candy plastics

Customers can have different options for what product they liked to pick. Aside

from it being a budget friendly product, customers can get health benefits from the

products. For fruit shake, since it is made primarily from fresh fruit, it may increase

customer’s consumption of fruits and vegetables, which provide vitamins, minerals,

fiber, and antioxidants. They can also get rich nutrients from our eggplant-horseradish

burger, because eggplant is a high-fiber and low-calorie with many potential benefits. It

reduces the risk of heart disease to help with blood sugar control and weight loss.

Horseradish can also help in eyesight improvement, enhance the skin appearance and

other vitamins such vitamin b, c, d and e, and also include strengthening of the immune

system, better calcium absorption and improved motor skills. Customers can also get

benefits from pastil, because it is believed that banana leaf has antibacterial properties

that kill all the germs in the food, thereby reducing the chances of you falling sick. It is

also flavorful to food making it taste better. Aside from that, banana leaves are a much

eco-friendlier option. They decompose in a very short time, unlike plastic, which takes

hundreds of years to biodegrade.

These benefits are the edge of our product against competitors because in this

time of pandemic, we need a food that is something nutritious and affordable. We need

a food that will not just satisfy our cravings, but a food that will also help to replenish our

health. We, the proponents of InfiniTree business offer products that not just about

features but the benefits they can gain. Our products are good for everyone, we assure

that kids and adults will love it. We guarantee that customers will be satisfied by our

product and will return again to buy another bunch of it.

B. Services

Our customers will not just give happy satisfaction about our products but also

satisfaction about our services. In this time of pandemic, it is really required to follow
safety guidelines and protocols to assure that everyone will be safe from coronavirus

disease. As we build our business InfiniTree in the market, we will make sure that our

business wouldn’t be the cause of problems in the market. Yet, the business will follow

safety guidelines and protocols. We, the owner and our staffs will wash hands

before preparing and handling food and when shifting between tasks, clean and sanitize

surfaces regularly, and all fruit and vegetables will be thoroughly washed to rid of any

bacteria and dirt. Most importantly, the owners and staff will wear face mask all

throughout the duty, and the staffs who made and serve the products will use hand

gloves to prevent bare hand contact with food that will be served to consumers. The

entrance of our business will also provide alcohol for customers before they enter our

food establishment.

The customers can avail products on our physical store and through the

business’ social media accounts as well. For customers' orders and inquiries, they can

search and visit “Infinitree” on Facebook, Instagram,and Tiktok. In terms of customer

orders online, the owners of the business will hire a deliveryman that is responsible for

delivering the products. The business will also provide a motorcycle in order to reach

the location where the customer is resided.

C. Size of Business

InfiniTree starts as a small-scale entity, the nature of the business is

manufacturing under service industry. With a total amount of P160,000 capital share by

partners, which also acts as the personnel to operate its business. Our business,
InfiniTree estimated to produce 85 servings of fruit shake, 30 servings of burger and 37

servings of pastil to 140 – 150 of customers per day. Also, the owner planned to have

an alternative solution to sell ice candies if fruits will not be used to make fruit shake.

With the use of a few available machinery during the production period, it can produce a

good amount of output for its target market. The product that it offers is less

standardized, as the business differentiate its products from its competitors by offering a

variety of products and make it healthier with eco-friendly packaging. In this way, it can

attain the desired optimum size which is to serve in large-scale.

D. Office Equipment and Personnel

We start our business with some necessary office equipment like the following:

ITEM DESCRIPTION QTY.

Ceiling Fan A mechanical fan mounted on 2

the ceiling of a room or space,

usually electrically powered, that

uses hub-mounted rotating

blades to circulate air. They cool

people effectively by increasing

air speed

Light Bulb A light bulb produces light from 3

electricity. In addition to lighting

a dark space, they can be used

to show an electronic device is

on, to direct traffic, for heat, and

for many other purpose

Chair Gives comfort and to help the 3

 customers find and sustain

relaxation while waiting or

enjoying their food.

Desktop Computer A desktop computer is a 1

personal computing device

designed to fit on top of a typical

office desk

Wi-Fi Modem is a single device that combines 1

the functionality of a modem and

a router, making it a one-stop

shop for Internet connectivity

Working Table It offers extra counter space for 2

prepping food and getting work

done in the kitchen but it doesn't

focus on also adding storage

space.

Personnel

We are open to hire a staff from our trusted contact person that might be a

helping hand for our business. Although we consider ourselves as personnel of our

business, as we are the person behind the production of our own product.

We planned to have personnel to help run our business. Two of them will be

responsible for making and serving products to the customers while the other one is

responsible for checking customer orders from social media, and also for delivering

customer orders.
  Working Schedule

Days of the week Working time Break Time

Tuesday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

Wednesday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

Thursday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

Friday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

Saturday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

Sunday 10:00 am – 6:00 pm 12:30 pm – 1:00 pm

E. Background of Entrepreneurs

Since we are in the time of pandemic, we are inspired and motivated to build this

kind of business to help maintain the healthy lifestyle of our consumers and help our

environment to lessen the usage of plastics and other hazardous materials.

V. Demand and Supply Analysis

Estimated Passers-by 47,000

Potential Demand 72%

___________________________________________________________________
Total Demand 30,400

Less Total Supply 851.6

Demand Supply Gap 29,548.4

Less Conservative Rate (10%)

___________________________________________________________________
Conservative Demand Supply Gap 2,954.84

Desired Market Percentage 5%

______________________________________________________________________

Target Market Per Day 147.72 or 148

McDonald’s 218.77%
Tea back 35.42%
Kab’s Burger 93.94%
Puregold 140.91%
Petra N Pepita 11.74%

VI. Production Plan

A. Manufacturing Process

Process Flow
B. Physical Plant

InfiniTree’s production area is situated on the ground floor of L.M. Magsuci

Building located at 229 Manrique Street, Sampaloc Manila.

Satelite View of Location

Plant Layout
C. Machinery and Equipment

ITEM DESCRIPTION QTY.

It consists of a blender container with a rotating metal blade

at the bottom, powered by an electric motor that is in the
Blender
base. Used to mix, crush, purée or emulsify fruits and other
1
substances.

A box, room, or cabinet in which food, drink, etc., are kept

Refrigerato cool by means of ice or mechanical refrigeration to keep
r food cold. It acts as our storage for raw food as the cold
1
temperatures help food stay fresh longer.

An automated kitchen appliance designed to boil or

Rice steam rice. It consists of a heat source, a cooking bowl, and
Cooker a thermostat. The thermostat measures the temperature of
1
the cooking bowl and controls the heat.

Heats a cooking vessel by electrical induction, instead of by

Induction
Cooker
thermal conduction from a flame, or an electrical heating 1
element

An item of furniture with a flat top and one or more legs,

Table used as a surface for working at, eating from or on which to 2
place things

It offers extra counter space for prepping food and

Working
Table
getting work done in the kitchen but it doesn't focus on also 2
adding storage space.

Gives comfort and to help the customers find and sustain

Chair
relaxation while waiting or enjoying their food.
6

Most often have a steel blade attached to a handle made of

Peeler steel, metal, rubber or plastic that removes the peel 1
or skin from fruits and vegetables.
 Slicing Has long thin blades with either a round or pointed tip, they
Knife are used to cut thinner slices of roast, fruits and vegetables.
1

A device used to open canned products, operated by

Can
Opener
walking the device around the edge of the can while digging 1
into the lid.

A durable plastic board on which to place material

Cutting
Board
for cutting. Plastic chopping board is commonly used for 1
slicing fruits and vegetables.

A kitchen utensil used primarily to measure the volume of

Measuring
Cups
liquid or bulk solid cooking ingredients for better and 1
consistent measurement.

A soft and flexible they will not scratch cookware but will
Silicone
Spatula
help you get the most mixture off the sides of blender. 1

Has a long handle terminating in a deep bowl, frequently

Ladle
Scoop
with the bowl oriented at an angle to the handle to facilitate 1
lifting liquid out of a jug.

Is designed for scooping ice cubes and pieces of broken ice.

Ice
Scooper
The body of the scoop has many 3mm perforations to allow 1
any melt water to easily drain away.

Closed container of that creates a “cold zone” into which

Cooler heat from the outside enters at a very slow rate. It helps the 1
ice used for fruit shakes and juices from quickly melting.

To measure out raw hamburger meat and place it inside a

Burger standardized ring to create a uniform set of burger patties
1
Press and usually cooks more evenly when it is of a uniform
thickness.
 A utensil that is typically a self-contained unit to hold food
while a spring-loaded mechanism with blades chops the
Chopper 1
food beneath, the blades chop and mince the food into small
bits quickly and easily.

Has raised ridges that emulate the searing marks left on

Flat Griddle foods by an outdoor grill, or they may have smooth surfaces 1
that distribute heat evenly.

Slicing As long thin blades with either a round or pointed tip, they
1
Knife are used to cut raw spices and another ingredient.

Bread Used for cutting bread buns, the serrated blades of bread
1
Knife knives are able to cut soft bread without crushing it.

Made with cork wood, utensil used as a protective surface

Cutting
on which to cut or slice things, best used for meats and raw 1
Board
ingredients.

Mixing Used for storage, mixing ingredients, organizing, and more.

1
bowl The kitchen needs several bowls in sizes for different use.

A broad, flat head attached to a handle, used to turn or flip

Turner 1
burgers on the grill.

Mixing A tool used to combine and mix the ingredients for the
1
Ladle patties.

A tool used to grip and lift objects instead of holding them

Tongs 1
directly with hands.

To fulfill product recipe specifications and quality

Electronic
requirements. Measuring serving proportion with extreme 1
Scale
accuracy ensures they are distributed equally.
 Used for sautéing, boiling and stir frying with its straight, high
Pan 1
sides help contain food and expose all sides to heat.

Metal
A tool to combine and mix the ingredients while cooking. 1
Ladle

Used for cutting banana leaves to have even cuts for

Scissors 1
packing the Pastil/Pastel.

Spoon To scoop the desired amount of mixture of rice and toppings. 1

A kitchen tool used to shred boiled chicken.

Fork 1

D. Name of Suppliers of Raw Materials

Product Type Supplier Name/Shop Location

FRUITS:

(Mango, Banana, Apple, ,Lyfds Fruit Supplier Shop

Tondo, Manila
Watermelon, Lemon, Melon) Bernice Soriano

VEGETABLES:

(Eggplant, Lettuce, Loi’s Shop

Bilbao St. Tondo Manila
Malunggay, Banana leaves, Eloisa Provido
Garlic, Onion)

MEAT & POULTRY:

Pamilihang Bayan ng Sampaloc,
(Ground beef/pork, Chicken, Kenneth’s Meat Shop
Figueras St. Sampaloc Manila
Eggs)
GRAINS:

 (Rice, Flour,  Arlene’s Store  227 Manrique St. Sampaloc, Manila

Cornstarch)  Castanos St. Sampaloc, Manila
 Bread Buns
 P.C.P. Bakery
CONDIMENTS:

(Evaporated milk, Condensed

milk, Sugar, Marshmallows,
Salt, Pepper, Seasoning,  Puregold Jr.  400 Figueras St. Sampaloc, Manila
Ketchup, Mayonaise, Bustillos  Ramon Magsaysay Blvd., Nagtahan
Soy Sauce, Cooking Oil) St. Sampaloc, Manila

 Savemore Nagtahan
PACKAGING:

 (Paper cups,  Kayangpackagingph  Shopee.ph/kayangpackagingph

Brown bag, Straw)
 Paper food wrap
 Lessonsph  Shopee.ph/lessonsph

VII. Operational Plan

A. Description of Company’s Operation

The business Infinitree is a start-up business offering a healthy snack and meal

within Manrique, Sampaloc Manila. The business Infinitree is managed by the three

owners together with their three personnel. It is located in the city near the churches,

universities, and houses. And hopefully, the management is planning to have another

branch in Arlegui St. San Miguel, Manila. Infinitree is open from Tuesday to Sunday

and operates from 10 am in the morning to 6 pm in the afternoon.

B. Flow of Orders for Goods and Services

The food business will produce 85 servings of fruit shake, 30 servings of burger,

and 37 servings of pastil to 90 to 100 of customers daily. The customers are served

through the location of the business itself. And is also accepting orders from social

media and delivers the products to the customers. The two personnel that were

assigned for making and serving the products must attain the number of servings per

day as well as the neatness of food in every serving. The assigned personnel for

checking and delivering orders from online must also meet the customer’s expected

time of delivery with no product issues.

C. Technology Utilization

With the advancement and use of technological resources, this will help

InfiniTree to support, improve, and to be more productive to its industry. By using

technology, this will help to enhance the process, improve the shelf life and safety of the

food. Technology will be part of InfiniTree as it goes along the way through the success

of the business. Technology will help the personnel to perform better and faster.

InfiniTree considers technology as a big impact to the business as it will invest a huge

amount for the machines. Nonetheless, InfiniTree still infuses technology inasmuch as it

increases productivity and helps the business to succeed. The following technologies

that will be mentioned helps InfiniTree as well as their personnel to make the work

faster and easier: One of the important technologies that InfiniTree has is Blender. It is a

kitchen appliance that is used to mix, crush and puree the fruits thoroughly to make

every serving per customer faster. Another relevant technology that InfiniTree has is
Refrigerator. It is used to keep food cold and help food stay fresh longer. This

technology is very useful for InfiniTree knowing that they are a food business they might

store more food every day such as fruits, vegetables, meat, ingredients etc. Another

important technology that InfiniTree has is Rice Cooker. It is used to steam or boil rice in

order to make Pastil. Another relevant technology that InfiniTree has is Ceiling fan. It is

a mechanical fan mounted on the ceiling of a room or space that uses hub-mounted

rotating blades to circulate air. This is also a very useful technology for InfiniTree

because this helps to cool every area inside the business establishment. It lightens up

the work in everyday operation.

VIII. Marketing Plan

A. Pricing

 Fruit Shake – (L- 220z) - P35.00

Fruit Shake (Mango) Good for 2 servings (22 oz)
Ingredients Volume Cost
Mango (or other type of fruit) 1 large (approx. 1 cup chopped P15.00
mango)
Evaporated Milk 8 tbsp. P4.00
Condensed Milk 4 tbsp. P8.00
Sugar 4 tbsp. P4.00
Crushed ice 4 cups P4.00

Materials
Cup with cover 2 pcs. P8.00
Straw 2 pcs. P6.00
Tissue 6 folds P2.00

= P51.00

Overall Total (2 servings) P70.00

Suggested Selling P35.00

Price/Serving

 Fruit Shake – (S- 160z) - P35.00

Fruit Shake (Avocado) Good for 4 servings (16 oz)
 Ingredients Volume Cost
Avocado (or other type of fruit) 2 larges P20.00
Evaporated Milk 8 tbsp. P4.00
Condensed Milk 4 tbsp. P8.00
Sugar 4 tbsp. P4.00
Crushed ice 4 cups P4.00

Materials
Cup with cover 4 pcs. P16.00
Straw 4 pcs. P12.00
Tissue 12 folds P4.00

= P72.00

Overall Total (4 servings) P120.00

Suggested Selling P30.00

Price/Serving

 Vegetable Burger – P25.00

Buy one take 1 – P45.00
Vegetable Burger Good for 10 servings (regular
size)
Ingredients Volume Cost
Buns 2 packs P40.00
Mayonnaise 10 g P10.00
Ketchup 10 g P10.00
Lettuce 20 slices P20.00
Tomato 20 slices P20.00
Burger patty (malunggay- 10 pcs P40.00
eggplant)

Materials
Paper wax 10 pcs P20.00
Paper bag (if needed)

=P160.00

Overall Total (10 servings) P250.00

Suggested Selling P25.00

Price/Serving (Buy one take 1 – P45.00)

 Meat-Veggie Burger – P25.00

Buy one take 1 – P45.00
Meat-Veggie Burger Good for 10 servings (regular
size)
Ingredients Volume Cost
Buns 2 packs P40.00
Mayonnaise 10 g P10.00
Ketchup 10 g P10.00
Lettuce 20 slices P20.00
Tomato 20 slices P20.00
Meat patty 10 pcs P30.00

Materials
Paper wax 10 pcs P20.00
Paper bag (if needed)

= P150.00

Overall Total (10 servings) P250.00

Suggested Selling P25.00

Price/Serving (Buy one take 1 – P45.00)

 Pastil – P15.00
Pastil Good for 20 servings
Ingredients Volume Cost
Rice ½ kg P25.00
Chicken breast ½ kg P75.00
Soy sauce ¼ cup P7.00
Oyster sauce 3 tbsp. P10.00
White sugar 1 tbsp. P2.00
Garlic 3 cloves P5.00
Onion 1 medium P5.00
Pepper ½ tbsp. P1.00
Cooking oil 1 tbsp. P2.00

Materials
Banana leaves 20 pcs P10.00

= P142.00

Overall Total (20 servings) P300.00

Suggested Selling P15.00

Price/Serving

 Fruit Ice Candy – P15.00

Fruit Ice Candy Good for 20 servings
Ingredients Volume Cost
Mango, avocado, watermelon 5 pcs P50.00
(at least one of these three)
Evaporated milk 180ml P55.00
Condensed milk 150ml P58.00
Cornstarch ½ cup P5.00
Sugar 2 tbsp P5.00
 Material
Ice Candy plastic 20 pcs P5.00

= P178.00

Overall Total (20 servings) P300.00

Suggested Selling P15.00

Price/Serving

B. Distribution

The Distribution process of InfiniTree would start from the main suppliers, going

to retailers if it is not possible or available on our main suppliers. And then going to

InfiniTree then next would-be customers, to accommodate the thirst and cravings of our

buyers.

Here is the detailed process that we are going to do when ordering directly from

growers and producers since the main product of InfiniTree are freshly made shakes.
First, the shop will receive available products from each of their suppliers at the

beginning of the week via email. The list contains information on what products are

available and their price. The InfiniTree then has to order by a deadline (normally within

a day or 2) to place their order, again normally via email. In some circumstances the

InfiniTree will call each of the suppliers to confirm price, availability and quality or

freshness. Orders are placed for a week’s worth of food, because the suppliers normally

only deliver once a week. Deliveries are normally made the day after the orders have

been placed and arrive mid-week (Wednesday/Thursday) ready for the end of week

trade. Most deliveries are done by the suppliers themselves in their own vehicles with a

shipping fee or delivery fee, of course or depending on their promos. Orders are

normally for 3 to 5 days’ worth of inventory to minimize how much stock is held as well

as to maintain freshness and quality of InfiniTree’s main product.

C. Promotion (Internet Strategy)

To improve the potential customers of InfiniTree, the marketing team will

maintain the presence of InfiniTree on almost all social media platforms (Facebook,

Twitter, Instagram, TikTok etc.) to connect the shop with current and potential

customers, making it a must-use online marketing strategy. Also, it can be used to

engage users, provide them with helpful information about InfiniTree, and develop

relationships that encourage them to purchase. If anyone has questions about our

products, they can contact us directly on social media, and it can help them to be in our

physical store.
 To avoid the huge payment for an influencer on social media, the partners of

InfiniTree would use their own influence to the mass media in order to have also a

credibility that the owners are the one who’s patronizing its’ own local product. Another

strategy is offering the name of the business name to other influencers to branch out

their own InfiniTree, it is an edge because it can be used as an opportunity for a wider

influence. Memes or funny posters and captions can be an advantage of InfiniTree

because the social media users will surely share it on their friend’s news feed and they

can possibly go with their circle of friends to the InfiniTree shop. More shares, more

people will know the name of the shop, more people will patronize it, resulting in more

income for the shop.

D. Product Forecasts

The main products that we offer are healthy and freshly-made shakes and promotes

other products, like pastil, hamburger and ice candy. Because of the fast-phasing of the

unending exploration of the customers, InfiniTree shop will soon make their version of

freshly-made ice cream on a jar. Bamboo can be an alternative as a jar. It can preserve

the coolness of ice cream. Next would be the preserved pastil toppings on a jar. The

customers can buy the ready to eat while enjoying the dish on their own rice. While in

hamburger, it is a mainstream “merienda” of filipinos’. InfiniTree burgers might consider

other flavors, a healthy option for the customer depending on their calorie diet.

E. Controls
 To measure and monitor the plans and activities of InfiniTree to gain profit, the shop

can use numeric data every month and every year to assess the performance on which

season is the peak season of InfiniTree. The numeric data will allow InfiniTree to not

only justify the efforts, but also highlight the direct relationship between marketing and

larger organizational goals. Also, by doing marketing metrics. It has different elements

of measurement, such as net sales billed, number of product or design registrations,

and brand surveys to measure brand awareness. By collecting and analyzing marketing

metrics, brands can build their marketing performance in the following ways:

 Increasing competitive intelligence and anticipating competitor reactions to new

marketing strategies

 More accurately assessing company marketing assets such as brand equity and

its level of effectiveness among target audiences

 Building a knowledge base of current and historic data that help drive marketing

mix decisions and steer the company through rapidly changing market conditions

While InfiniTree is operating, there must be a control measure to keep on track on the

mission, vision, goals and objective of the business while assuring the target profit. It

will help the InfiniTree to produce more products and decrease the expenses. The

following control measures will be implemented:

 Productivity of the staff — recognizing and rewarding staff contributions with staff

performance reviews, and teaching them sales skills and how to upsell products

so customers make multiple purchases at one time. Training must be

implemented.
 Develop product lines — By having a survey to your customers on what kind of

food do they prefer.

 Do market research — use market research to determine if it can branch out

another one to expand the business into new areas

 Customer service — improve your customer service and develop a staff training

program.

 Increase the price if it is necessary — check if the price of goods and services

needs to rise because of some circumstances without reducing sales.

 Price discounts — consider price discounts and promotions to increase your

customer base (e.g. 2-for-1 deals or happy hour/ peak hours)

 Decrease inventory — stock control is a good way to streamline your business

 Decrease direct costs — right suppliers for the business and negotiate for better

prices or discounts for buying in bulk

 Decrease indirect costs — for example, minimizing waste and errors of InfiniTree

by training staff, or reduce marketing costs by using low-

cost marketing techniques like using social media platforms.

 Being productive and creative- InfiniTree will use its unsold fruits, and make it as

ice candy if it is not sold within 3 to 5 days to avoid over riped fruits.

 Benchmark key financials — benchmarking the business helps the InfiniTree to

compare the costs (like rent and utilities etc.) to similar businesses in your

industry to see if it is too much.

IX. Organizational Plan

 A. Form of Ownership

We, the proponents, are General Partners. We share in making management

decisions and make binding agreements on behalf of the business. We also share

liability of losses and adverse actions taken against the company.

B. Identification of Partners or Principal Shareholders

Our partnership assumes that all the profit, liabilities and management duty is

divided equally. We, as partners will get the same amount of net profit with the same

percent shares each other.

Name Position Shares

Amgao, Christian General Manager 25%

Engracia, Shiela Marie AGM-Operations 25%

Ingat, Mary Rose AGM-Sales Marketing 25%

Salavia, Mary Joy AGM-Productions 25%

C. Authority of Principals

Most businesses believe that management is prerequisite to a business. We

cannot change something unless it is viable in the first place. Management of the

day-to-day operation is essential for the business. As General partners, to act legally

authorized on behalf of our partner, we will have an agreement and written obligation

to be undertaken validly and legally binding obligations. We are also considering

each other’s obligation to execute operational and tactical plans including work
 schedules, policies rules and regulations for our employees in day-to-day

operations.

D. Management Team Background

Age: 21

Degree: Bachelor of Science and Business Administration –

AMGAO, CHRISTIAN Major in Business Management

B. Institution: La Consolacion College Manila

Others: Influencer, Student Leader, Motivator, YouTuber,

Singer/Songwriter

Age: 22

Degree: Bachelor of Science and Business Administration –

INGAT, MARY ROSE
Major in Business Management
OBIEN
Institution: La Consolacion College Manila

Others: Model, Influencer

Age: 21

Degree: Bachelor of Science and Business Administration –

SALAVIA, MARY
Major in Marketing Management
JOY
 Institution: La Consolacion College Manila

Others: Book keeper, Influencer, Dancer

Age: 21

ENGRACIA, SHIELA Degree: Bachelor of Science and Business Administration –

MARIE Major in Financial Management

Institution: La Consolacion College Manila

E. Roles and Responsibilities of Members of Organizations

NAME: Amgao, Christian B.

POSITION: General Manager

QUALIFICATIONS: The one who is in-

charge in everything about the

company. He is capable of managing

other people that’s why he is chosen to

be the General Manager of the

InfiniTree Company. He is the brain of

the company itself. He is the one who

handles all the contributions of its

members. From the very start up until the end of the operation, He looks into it that the

assigned tasks are well accomplished by the respected staff.

JOB DESCRIPTION:
  Responsible for overseeing administrative functions in your business.

 Ensure the creation and implementation of a strategy design to grow the

business.

 Responsible for leading and directing employees.

 Ensure the development of tactical programs to pursue targeted goals and

objectives.

 Communicate strategy and results to the unit’s employees.

 Oversee daily operations of the business unit or organization.

NAME: INGAT, MARY ROSE O.

POSITION: AGM-SALES MARKETING

QUALIFICATIONS: The one who’s in-

charge in sales. She is the beauty of the

company as she creates a way to make

the company well known and into trends.

She is the one who monitors if the

company’s sales are doing well. With

that, she comes up with a creative idea.

She is the one who plans on how to

market or to promote the product.

JOB DESCRIPTION:

 Stay up-to-date on current market trends.

  Work in a hands-on fashion, building the team-provide motivation and inspiration.

 Oversee day-to-day sales.

 Monitoring and forecasting to better understand the market.

 Take calculated risks to increase profitability.

 Work collaboratively with the team to assess current projections.

NAME: SALAVIA, MARY JOY M.

POSITION: AGM-PRODUCTIONS

QUALIFICATIONS: The one who’s in-

charge in producing the products. She is the

life-blood of the company as she keeps an

eye in the inventories. The business

depends on her and without her the

company won’t succeed because all of the

products will be produced by her.

JOB DESCRIPTION:

 Overseeing production processes.

 Selecting, ordering, and purchasing materials.

 Determining quality control standards.

 Ensuring that health and safety regulations are met.

  Organizing the repair and routine maintenance of production equipment.

NAME: ENGRACIA, SHIELA MARIE

POSITION: OPERATIONS

QUALIFICATIONS: The one who’s in-charge with the finances of the company. She is

the treasure of the company as she is the one who handles all the finances from the

purchasing of raw materials up until the selling period. She is the one who checks if the

number of products sold is proportional to the sales earned.

JOB DESCRIPTION:

 Setting and reviewing budgets and managing cost.

 Planning and controlling change.

 Overseeing inventory, distribution of goods and facility layout.

 Overseeing the production of goods or provision of service

 Making sure that the company meets the expectations and needs of customers

and clients.

X. Assessment of Risk

A. Evaluate Weaknesses of Business

1. Imitability of products – InfiniTree doesn’t own the most unique shakes in the market.

This makes the imitability of products quite easy for other companies. Other shops and

food chains can offer almost the same products.

2. Limited Customer capacity- Since InfiniTree are not yet known in market, it is just a

small shop limted for a few dine in customer.

3. Loyalty of customers to other shop or brand name- People has their fixed preference

when they are buying shakes products.

B. New Technologies

As the business world is becoming more technological, it has an impact on

small businesses like InfiniTree. The business operation is highly influenced by

technology like (machines, computer, social media applications, etc.) to help create,

promote, and distribute its product at a fast pace. The business is under the food and

beverage industry with small business size. New technologies will help us to allow

opportunities to advance our production and management.

C. Contingency Plans

The following are the set plan for every aspect of risk that might occur in the business:

Natural Disaster (tropical cyclones, flooding, etc.)

 The business uses fruits to produce its main product is fruit shakes. The

Philippines has two major seasons: the dry season; and the rainy season. When
 those seasons get worse (El Nino & La Nina), it can affect the supply and the

price of the main ingredient. During rainy seasons, the demand for beverages

like fruit shakes and juices will decrease. To sum it up, the business will focus on

different products like Pastil/pastel and burger. By adding varieties of choices

(chicken, beef, pork, fish, etc.). It is essential during the rainy season, and it

helps the business to generate revenue during the off-season of the main

product.

Government Intervention (inflation, taxation, etc.)

 The increase of price on selected goods will affect the business direct material

cost. Small businesses suffer most during inflation. One possible solution is to

increase our product price although it cannot raise the prices right off. We

expected that the competitors would also raise their product price. Another option

is to deal with it by offering a limited promo bundle on the most affected product

at a reasonable price to attract customers.

Growing number of Competitors

 The latest available data from the Philippines Statistics Authority (PSA, 2019)

reports, nearly half of the average household income spent on food consumption.

The growing demand for food and beverage encourages people to enter the

business industry. The business will survive even if it has a growing population of

competitors by offering consistent quality products and introducing new local

delicacy.
 XI. Financial Plan

A. Assumptions

1. The Infinitree assumes a possible decrease in demand in 2021 due to pandemic

2. On the first 5 years of InfiniTree, the sales are increasing because the schools and

churches are starting to re-open

3. The Infinitree assumes access to equity capital and financing, sufficient to maintain

the financial plan as shown in the accompanying table.

4. In the year 2023, the InfiniTree assumes an increase of salaries expense for hiring

new personnel.

5. In the year 2026, Infinitree assumes to open for dine-in to accommodate more

customers.
 B. Pro Forma Income Statement

INFINITREE PARTNERSHIP
Statement of Comprehensive Income
For years, 2021, 2022, 2023, 2024 and 2025

2021 2022 2023 2024 2025

Sales 1,335,360 1,335,360 1,335,360 1,386,720 1,540,800
Cost of Goods Sold 907,982.4 907,982.4 907,982.4 942,904.8 1,047,672
Beginning Inventory 0 0 209,534.4 279,379.2 174,612
Net Purchases 907,982.4 1,117,516.8 977,827.2 838,137.6 1,012,749.6
Ending Inventory 0 209,534.4 279,379.2 174,612 139,689.6
Gross Profit 427,377.6 427,377.6 427,377.6 443,815.2 493,128
Operating Expenses - - - - -
Salaries Expense 0 0 201,600 201,600 201,600
Rent Expense 36,000 36,000 36,000 36,000 36,000
Utilities Expense 24,000 24,000 24,000 24,000 24,000
Permit and Licenses Expense 7,435 0 0 0 0
Depreciation Expense - Machinery 2,792 2,792 2,792 2,792 2,792
Depreciation Expense - Equipment 892 892 892 892 892
Miscellaneous Expense 500 500 450 500 600
Net Profit 355,758.6 363,193.6 161,643.6 178,031.2 227,244
Other Comprehensive Income 0 0 0 0 0
Total Comprehensive Income 0 363,193.6 161,643.6 178,031.2 227,244
 C. Cash Flow Projections

INFINITREE PARTNERSHIP
Statement of Cash Flows
As of December 31, 2021, 2022, 2023, 2024 and 2025

2021 2022 2023 2024 2025

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 1,335,360 1,335,360 1,335,360 1,386,720 1,540,800
Cash proceeds from short-term loan 0 0 0 0 0
Cash payment for:
Inventory -907,982.4 -907,982.4 -907,982.4 -907,982.40 1,012,749.6
Salaries Expense 0 0 -201,600 -201,600 -201,600
Utilities Expense -24,000 -24,000 -24,000 -24,000 -24,000
Rent Expense -36,000 -42,000 -36,000 -39,000 -36,000
Permit and Licenses -7,435 0 0 0 0
Miscellaneous Expense -500 -500 -450 -500 -600
Net cash flows provided by operating activities 359,442.6 360,877.6 165,327.6 213,637.6 265,850.4
CASH FLOWS FROM INVESTING ACTIVITIES
Cash payment for acquisition of:
Machinery -13,960 0 0 0 0
Equipment -4,460 0 0 0 0
Net cash flows provided by investing activities -18,420 0 0 0 0
CASH FLOWS FROM FINANCING ACTIVITIES
Cash investment of partners 160,000 0 0 0 0
Additional cash investment of partners 40,000 0 0 0 0
Withdrawals of partners -10,000 -15,000 -35,000 -40,000 -40,000
Cash proceeds from long-term loan 0 0 0 0 0
Net cash flows provided by financing activities 190,000 -15,000 -35,000 -40,000 -40,000
NET INCREASE IN CASH 531,022.6 345,877.6 130,327.6 173,637.6 225,850.4
CASH BEGINNING 0 531,022.6 876,900.2 1,007,227.8 1,180,865.4
CASH, END OF YEAR 531,022.6 876,900.2 1,007,227.8 1,180,865.4 1,406,715.8
 D. Pro Forma Balance Sheet

INFINITREE PARTNERSHIP
Statement of Financial Position
As of December 31, 2021, 2022, 2023, 2024 and 2025

2021 2022 2023 2024 2025

ASSETS
Current Assets
Cash 531,022.6 876,900.2 1,007,227.8 1,180,865.4 1,406,715.8
Accounts Receivable 0 0 0 0 0
Inventory 0 209,534.40 279,379.2 174,612 139,689.6
Prepaid Rent 0 6,000 6,000 9,000 9,000
Total Current Assets 531,022.6 1,092,434.6 1,292,607 1,364,477.4 155,405.4
Noncurrent Assets
Machinery 13,960 11,168 8,376 5,584 2,792
Accumulated Depreciation - Machinery 2,792 2,792 2,792 2,792 2,792
Equipment 4460 3,568 2676 1784 892
Accumulated Depreciation - Equipment 892 892 892 892 892

Total Noncurrent Assets 14,736 11,052 7,368 3,684 0

LIABILITIES AND EQUITY

Liabilities
Accounts Payable 0 209,534.4 279,379.2 209,534.4 209,534.4
Income Tax Payable 0 0 0 0 0
Loans Payable 0 0 0 0 0
Utilities and Expenses 0 0 0 0 0
Total Liabilities 0 209,534.4 279,379.2 209,534.4 209,534.4
Equity
A, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
B, Capital 128,939.65 219,738.05 255,148.95 289,656.75 336,467.75
C, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
D, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
Total Equity 545,758.6 893,952.2 1,020,595.8 1,158,627 1,345,871
E. Break-even Analysis

A. Fruit Shake

Product Fixed Cost Selling price Variable Cost

Fruit Shake 186,641 35 25.5

1. BEV(Units) Break-even volume analysis

186,641 = 186,641 = 9,646 Unit

35 – 25.5 9.50

2. BEC – Break even cash analysis

9.50 x 9,646 = 91, 637

3. BESP – Break-even cost selling price analysis

25.50 + 186,641 = 19.35

9,646

4. Break-even sales analysis

19.35 x 9,646 = 186, 650.1

B. Burger

Product Fixed Cost Selling price Variable Cost

Burger 186,641 25 16

1. BEV(Units) Break-even volume analysis

186,641 = 186,641 = 20,738 Unit

25 – 16 9
2. BEC – Break even cash analysis

16 x 20,738 = 186,642

3. BESP – Break-even cost selling price analysis

16 + 186,641 =9
20,738

4. Break-even sales analysis

9 x 20,738 = 186, 642

C. Pastil

Product Fixed Cost Selling price Variable Cost

Pastil 186,641 15 7.1

1. BEV(Units) Break-even volume analysis

186,641 = 186,641 = 23,625 Unit

15 – 7.1 7.9

2. BEC – Break even cash analysis

7.9 x 23,625 = 186,637.5

3. BESP – Break-even cost selling price analysis

7.1 + 186,641 =7.9

23,625

4. Break-even sales analysis

7.9x 23,625 = 186,637.5
 F. Sources and Applications of Funds

INFINITREE SHOP
Statement of Changes in Partners' Equity
As of December 31, 2021, 2022, 2023, 2024 and 2025

2021 2022 2023 2024 2025

BEGINNING PARTNERS' CAPITAL BALANCES - - - - -
Amgao, Christian B. 40,000 138,939.65 224,738.05 255,148.95 289,656.75
Engracia, Shiela marie 40,000 128,939.65 219,738.05 255,148.95 289,656.75
Ingat, Mary Rose O. 40,000 138,939.65 224,738.05 255,148.95 289,656.75
Salavia, Mary Joy 40,000 138,939.65 224,738.05 255,148.95 289,656.75
ADDITIONAL INVESTMENT OF PARTNERS - - - - -
Amgao, Capital 10,000 0 0 0 0
Engracia, Capital 10,000 0 0 0 0
Ingat, Capital 10,000 0 0 0 0
Salavia, Capital 10,000 0 0 0 0
WITHDRAWALS OF PARTNERS - - - - -
Amgao, Drawings 0 -5,000 -10,000 -10,000 -10,000
Engracia, Drawings -10,000 0 -5,000 -10,000 -10,000
Ingat, Drawings 0 -5,000 -10,000 -10,000 -10,000
Salavia, Drawings 0 -5,000 -10,000 -10,000 -10,000
SHARE OF PARTNERS IN NET INCOME OR LOSS - - - - -
Amgao, Capital 88,939.65 90,798.4 40,410.9 44,507.8 56,811
Engracia, Capital 88,939.65 90,798.4 40,410.9 44,507.8 56,811
Ingat, Capital 88,939.65 90,798.4 40,410.9 44,507.8 56,811
Salavia, Capital 88,939.65 90,798.4 40,410.9 44,507.8 56,811
ENDING PARTNERS' CAPITAL BALANCES - - - - -
Amgao, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
Engracia, Capital 128,939.65 219,738.05 255,148.95 289,656.75 336,467.75
Ingat, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
Salavia, Capital 138,939.65 224,738.05 255,148.95 289,656.75 336,467.75
TOTAL 545,758.6 893,952.2 1,020,595.8 1,158,627 1,345,871
 XII. Appendix (contains backup material)

A. Survey Questionnaire

Dear Sir/ Ma’am

As we advocate the InfiniTree shop, we would like to determine the consumer

behavior based on physical and online ordering. This survey questionnaire will help our

future business to improve on our pricing, quality and promotion and overall response to

the fast-phasing consumer behavior regarding food products.

We would like you to be part of this survey as we fulfill our feasibility study. Thank you

for participating!

SURVEY QUESTIONS

Name (optional):
Age:

1. Which one do you patronize?

 Fresh products
 Preserved products

2. What kind of cuisine do you prefer?

 Asian
 American
 European
 African

3. What is your taste preference? (You may choose more than 1)

 Sweet
 Salty
 Sour
 Spicy
  Savory
 Others, please specify _____________________

4. What type of food do you usually order?

 Fast food (fries, burger, pizza etc.)
 Desserts
 Beverages
 Rice Meal
 Others, please specify _____________________

5. What do you normally purchase in terms of serving size?

 Solo
 Combo meal
 Family size
 Others, please specify _____________________

6. How much are you willing to spend per order?

 Less than 300 Pesos
 300-500 Pesos
 500 and above

7. Have you ever ordered food online?

 Yes
 No

8. If yes, what is your preferred method of payment?

 GCash
 Bank transfer
 Cash on Delivery
 Others, please specify _____________________

9. Has your online purchasing habit ever been influenced by promotions seen on
social media?
 Yes
 No

10. If yes, in what particular social platform?

  Facebook
 Instagram
 YouTube
 TikTok
 Twitter
 Others, please specify _____________________

11. Does food packaging affect your buying decision?

 Yes
 No

12. Do you like the food packaging to be eco-friendly?

 Yes
 No

13. Are you willing to spend on a homemade food business like InfiniTree?
 Yes
 No
B. Leases or Contracts

BUSINESS PERMIT BIR REGISTRATION

SANITARY PERMIT
DTI CERTIFICATE MAYOR’S PERMIT

BARANGAY PERMIT