COCO-LICIOUS MINI DELICACIES SNACK HOUSE

PRE -OPERATING CASH FLOW

CASH FLOW FROM OPERATING ACTIVITIES

Purchase of inventory 15,968
Purchase of Cleaning Supplies 3,385
Purchase of Store Supplies 3,240
Purchase of Office Supplies 4,660
Payment for Permit & Licences 15,588
Advertising Expense 1,000
Net Cash Provided -43,841
CASH FLOW FROM INVESTING ACTIVIES
Purchase of Machinery & Equipment 57,742
Purchase of Furniture & Fixture 8,729
Purchase of Utensils 4,941
Purchase of Land 200,000
Purchase of Building 300,000
Net Cash Provided -571,412
CASH FLOW FROM FINANCING ACTIVITIES
Alde, Capital 116,892
Anos, Capital 116,892
Bandilla, Capital 116,892
Bojocan, Capital 116,892
Elajas, Capital 116,892
Elpedes, Capital 116,892
Nable, Capital 116,892
Net Cash Provided 818,244
CASH BALANCE FOR THE OPERATION 202,991

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 COCO-LICIOUS MINI DELICACIES SNACK HOUSE
PRE-OPERATING BALANCE SHEET

ASSETS
Current Assets
Cash 202,991.10
Inventory 15,968.00
Store Supplies 3,240.00
office Supplies 4,660.00
Cleaning Supplies 3,385.00
Total Current Assets 230,244.10
Non-Current Assets
Machinery & Equipment 57,742.00
Furniture & Fixture 8,729.00
Utensils 4,941.00
Building 300,000.00
Land 200,000.00
Total Non-Current Assets 571,412.00
TOTAL ASSETS 801,656.10
LIABILITY & OWNERS EQUITY
Owner`s Equity
Alde, Capital 114,522.30
Anos, Capital 114,522.30
Bandilla, Capital 114,522.30.30
Bojocan, Capital 114,522.30
Elajas, Capital 114,522.30
Elpedes, Capital 114,522.30.30
Nable, Capital 114,522.30
TOTAL LIABILTY & OWNER EQUITY 801,656.10
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 COCO-LICOUS MINI DELICACIES SNACK HOUSE
STATEMENT OF COMPREHENSIVE INCOME
FOR THE
2022 2023 2024 2025 2026 YEAR
Sale 3,103,327 3,254,486 3,421,411 3,592,481 3,772,105 ENDED
Less: Cost of Goods Sold 1,738,044 1,824,945 1,916,191 2,012,000 2,112,601
Gross Profit 1,365,276 1,433,541 1,505,220 1,580,481 1,659,504
Less: Selling & Administrative Expense
Office Supply 4,660 4,894 5,139 5,396 5,666
Store Supply 3,240 3,402 3,573 3,751 3,939
Cleaning Supply 3,385 3,425 3,620 3,640 3,710
Depreciation Expense 50,611 50,611 50,611 50,611 50,611
Salary Expense 653,880 653,880 653,880 653,880 653,880
SSS 63,060 63,060 63,060 63,060 63,060
Pag-ibig 14,976 14,976 14,976 14,976 14,976
Phil health 16,884 16,884 16,884 16,884 16,884
Property tax 150 150 150 150 150
License & Permit 15,588 15,588 15,588 15,588 15,588
Utilities Expense 24,000 24,100 24,600 24,900 24,590
Repair & Maintenance 3,850 4,000 4,200 3,990 4,330
Research Development Cost 4,000 4,600 5,000 5,700 5,700
Miscellaneous Expense 2,000 2,100 2,310 2,195 2,415
Total Selling & Administrative Expense 860,284 861,670 863,591 864,721 865,499
Income Before Tax 504,992 571,871 641,629 715,760 794,005
Less: Income Tax 151,498 171,561 192,489 214,728 238,202
Net Income 353,494 400,310 449,140 501,032 555,803
DECEMBER 31, 2022-2026

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STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED DECEMBER 31, 2022-2026

2022 2023 2024 2025 2026

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 ASSETS
CURRENT ASSETS
Cash/Cash equivalent 658,702 1,073,154 1,531,890 2,037,531 2,593,018
Store Supplies 3,402 3,573 3,751 3,939 4,136
Office Supplies 4,894 5,139 5,396 5,666 5,949
Cleaning Supplies 3,425 3,620 3,640 3,710 3,521
Inventory 16,768 17,607 18,488 19,416 20,338
TOTAL CURRENT ASSETS 687,191 1,103,093 1,563,165 2,070,262 2,626,962
NON-CURRENT ASSETS
Utensils 4,941 4,941 4,941 4,941 4,941
Less: Acumulated Dep. Utensils 939 1,878 2,817 3,756 4,695
Machinery Equipment 57,742 57,742 57,742 57,742 57,742
Less: Accumulated Dep. Machinery 5,869 11,738 17,607 23,476 29,345
&Equipment
Furniture or Fixture 8,729 8,729 8,729 8,729 8,729
Less: Accumulated Dep. Furniture & 946 1,892 2,838 3,784 4,730
Fixture
Building 300,000 300,000 300,000 300,000 300,000
Less: Accumulated Depreciation Building 42,857 85,714 128,571 171,428 214,285
Land 200,000 200,000 200,000 200,000 200,000
TOTAL NON-CURRENT ASSETS 520,801 470,190 419,579 368,968 318,357
TOTAL ASSETS 1,207,992 1,573,283 1,982,744 2,439,230 2,945,319

2022 2023 2024 2025 2026

LIABILITIES & EQUITY
CURRENT LIABILITY
Income tax payable 37,875 42,890 48,122 53,682 59,551
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Phil-health payable 4,221 4,221 4,221 4,221 4,221
SSS payable 15,765 15,765 15,765 15,765 15,765
Pag-ibig payable 13,744 13,744 13,744 13,744 13,744
NON-CURRENT LIABILITY --- --- --- --- ---
TOTAL LIABILITY 71,605 76,620 81,852 87,412 93,281
PARTNERS EQUITY
BOJOCAN 162,341 213,809 271,556 335,974 407,434
BANDILLA 162,341 213,809 271,556 335,974 407,434
ANOS 162,341 213,809 271,556 335,974 407,434
ELPEDES 162,341 213,809 271,556 335,974 407,434
ELAJAS 162,341 213,809 271,556 335,974 407,434
ALDE 162,341 213,809 271,556 335,974 407,434
NABLE 162,341 213,809 271,556 335,974 407,434
TOTAL PARTNERS EQUITY 1,136,387 1,496,663 1,900,892 2,351,818 2,852,038
TOTAL LIABILITY AND EQUITY 1,207,992 1,573,283 1,982,744 2,439,230 2,945,319

COCO-LICIOUS MINI DELICACIES SNACK HOUSE

STATEMENT OF CASH FLOW
FOR THE YEAR ENDED DECEMBER 31, 2022

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 CASH FLOW OPERATING ACTIVITIES
Net Income 354,649
Increased in Inventory -800
Increased in Cleaning Supply -40
Increased in Store Supply -162
Increased in office Supplies -234
Advertising Expense 1,000
Permit and Licence 15,588
Increased in Tax Payable 37,875
Increased in SSS 15,765
Increased in PAG-IBIG 13,744
Increased in philhealth 4,221
Depriciation Expense 50,611
Net Cash Provided 491,064
CASH FLOW FROM INVESTING ACTIVITIY
-----
CASH FLOW FROM FINANCING ACTIVITY
Partners Withdrawal -35,350
Net Cash Provided -35,350
Net Cash/Cash Equivalent 455,713
Cash/Cash equivalent at the beginning of the 202,991
period
Cash/Cash equivalent at the end of the period 658,703

COCO-LICIOUS MINI DELICACIES SNACK HOUSE

STATEMENT OF CASH FLOW
FOR THE YEAR ENDED DECEMBER 31, 2023-2026
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 2023 2024 2025 2026
CASH FLOW OPERATION AND ACTIVITIES
Net Income 400,310 449,140 501,032 555,803
Increased in Inventory -839 -881 -928 -922
Increased/Decrease in Cleaning supplies -195 -20 -70 189
Increased/Decreased in Office Supplies -245 -257 -270 -283
Increased/Decrease in Store Supplies -171 -178 -188 -197
Increased Tax Payable 5,015 5,232 5,560 5,869
Depreciation expense 50,611 50,611 50,611 50,611
Net Cash Provided 454,486 503,647 555,747 611,070
CASH FLOW FROM OPERATION ACTIVITY
-----
CASH FLOW FOR FINANCING ACTIVITIY
Partners Withdrawal -40,033 -44,912 -50,106 -55,580
Net Cash Provided -40,033 -44,912 -50,106 -55,580
Net increased in Cash/Cash Equivalent 414,453 458,735 505,641 555,490
Cash/Cash Equivalent at the beginning of the 658,702 1,073,155 1,531,890 2,037,531
pepriod
Cash/Cash Equivalent at the end of the period 1,073,155 1,531,890 2,037,531 2,593,021

COCO-LICIOUS MINI DELICACIES SNACK HOUSE

STATEMENT OF CHANGE IN OWNERS’ EQUITY

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 FOR THE YEAR ENDED DECEMBER 31, 2022-2024

Bojocan Bandilla Anos Elpedez Elajas Alde Nable

Cap.bal.beg., Jan.1,2022 116,892 116,892 116,892 116,892 116,892 116,892 116,892
Comprehensive income/loss 50,499 50,499 50,499 50,499 50,499 50,499 50,499
Withdrawal -5,050 -5,050 -5,050 -5,050 -5,050 -5,050 -5,050
Cap.bal.end,Dec.31,2022 162,341 162,341 162,341 162,341 162,341 162,341 162,341
Cap.bal.beg.,Jan.1,2023 162,341 162,341 162,341 162,341 162,341 162,341 162,341

Comprehensive income/loss 57,187 57,187 57,187 57,187 57,187 57,187 57,187

Withdrawal -5,719 -5,719 -5,719 -5,719 -5,719 -5,719 -5,719

Cap.bal.end.,Dec.31,2023 213,809 213,809 213,809 213,809 213,809 213,809 213,809

Cap.bal.beg.,Jan.1,2024 213,809 213,809 213,809 213,809 213,809 213,809 213,809

Comprehensive income/loss 64,163 64,163 64,163 64,163 64,163 64,163 64,163
Withdrawal -6,416 -6,416 -6,416 -6,416 -6,416 -6,416 -6,416
Cap.bal.end.,Dec.31,2024 271,556 271,556 271,556 271,556 271,556 271,556 271,556

COCO-LICIOUS MINI DELICACIES SNACK HOUSE

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 STATEMENT OF CHANGE IN OWNERS’ EQUITY
FOR THE YEAR ENDED DECEMBER 31, 2025-2026

Bojocan Bandilla Anos Elpedez Elajas Alde Nable

Cap.bal.beg., Jan.1,2025 271,556 271,556 271,556 271,556 271,556 271,556 271,556
Comprehensive income/loss 71,576 71,576 71,576 71,576 71,576 71,576 71,576
Withdrawal -7,158 -7,158 -7,158 -7,158 -7,158 -7,158 -7,158
Cap.bal.end,Dec.31,2025 335,974 335,974 335,974 335,974 335,974 335,974 335,974
Cap.bal.beg.,Jan.1,2026 335,974 335,974 335,974 335,974 335,974 335,974 335,974

Comprehensive income/loss 79,400 79,400 79,400 79,400 79,400 79,400 79,400

Withdrawal -7,940 -7,940 -7,940 -7,940 -7,940 -7,940 -7,940
Cap.bal.end.,Dec.31,2026 407,434 407,434 407,434 407,434 407,434 407,434 407,434

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PROFIT DISTRIBUTION
FOR THE YEAR ENDED DECEMBER 31, 2022-2026

Yr. Income Equally Bojocan Bandilla Anos Elpedes Elajas Alde Nable
Distributed

2022 353,494 50,499 50,499 50,499 50,499 50,499 50,499 50,499

2023 400,310 57,187 57,187 57,187 57,187 57,187 57,187 57,187

2024 449,140 64,163 64,163 64,163 64,163 64,163 64,163 64,163

2025 501,032 71,576 71,576 71,576 71,576 71,576 71,576 71,576

2026 555,803 79,400 79,400 79,400 79,400 79,400 79,400 79,400

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 SCHEDULE OF SALE

Product Daily Annual Price Sales(₱)

sale sale in 2022 2023 2024 2025 2026
Unit
Buko pie (whole) 12 3,168 175 554,400 582,120 611,226 641,787 673,877
Buko pie (slice) 40 10,560 22 232,320 243,936 256,133 268,939 282,386
Coconut Cake (whole) 10 2,640 300 792,000 831,600 873,180 916,839 962,681
Coconut Cake (slice) 50 13,200 38 501,600 526,680 553,014 580,665 609,698
Cheesy Bibingka 20 5,280 25 132,000 138,600 145,530 152,807 160,447
Suman w/ coconut Caramel 20 5,280 10 52,800 55,440 58,212 61,123 64,179
Sauce
Ube Flavored Sarungsong 25 6,600 10 66,000 69,300 72,765 76,403 80,223
Binagol 35 9,240 40 369,600 388,080 407,484 427,858 449,251
Sweetened Empanada 20 5,280 10 52,800 55,440 58,212 61,123 64,179
Buko Juice 35 9,240 15 138,600 145,530 152,807 160,447 168,469
Buko Shake 40 10,560 20 211.200 221,760 232,848 244,490 256,715
Total 3,103,320 3,258,486 3,421,411 3,592,481 3,772,105

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 SCHEDULE OF COST OF GOOD SOLD
Product Daily Annual Cost (₱)
sale sale in 2022 2023 2024 2025 2026
Unit
Buko pie (whole) 12 3,168 103 326,304 342,619 354,750 377,738 396,625
Buko pie (slice) 40 10,560 12.9 136,224 143,035 150,187 157,696 165,581
Coconut Cake (whole) 10 2,640 154 406,560 426,888 448,232 470,644 494,176
Coconut Cake (slice) 50 13,200 19.5 257,400 270,270 283,784 297,973 312,872
Cheesy Bibingka 20 5,280 14.5 76,560 80,388 84,407 88,627 93,058
Suman w/ coconut Caramel 20 5,280 6 31,680 33,264 34,927 36,673 38,507
Sauce
Ube Flavored Sarungsong 25 6,600 6 39,600 41,580 43,659 45,842 48,134
Binagol 35 9,240 24 221,760 232,848 244,490 256,715 269,551
Sweetened Empanada 20 5,280 6 31,680 33,264 34,927 36,673 38,507
Buko Juice 35 9,240 8.7 80,388 84,407 88,627 93,058 97,711
Buko Shake 40 10,560 12.3 129,888 136,382 143,201 150,361 157,879
Total 1,738,044 1,824,945 1,916,191 2,012,000 2,112,601

SCHEDULE OF ACCUMULATED DEPRECIATION

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Building 300,000 300,000 300,000 300,000 300,000
Less: Accumulated Dep. (42,857) (85,714) (128,571) (171,428) (214,285)
Total Building 257,143 214,286 171,429 128,572 85,715

Machineries/Equipment 87,742 87,742 87,742 87,742 87,742

Less: Accumulated Dep. (5,869) (11,738) (17,607) (23,476) (29,345)
Total Machineries/Equipment 51,873 46,004 40,135 34,266 28,397

Furniture/Fixture 8,729 8,729 8,729 8,729 8,729

Less: Accumulated Dep. (946) (1,892) (2,838) (3,784) (4,730)
Total Furniture/Fixture 7,783 6,837 5,891 4,945 3,999

Utensils 4,941 4,941 4,941 4,941 4,941

Less: Accumulated Dep. (9,39) (1,878) (2,817) (3,756) (4,695)
Total Utensils 4,002 3,063 2,124 1,185 246

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 SCHEDULE OF INVENTORY
NO. OF PRICE TOTAL 2022 2023 2024 2025 2026
ITEMS
All-purpose 2 1,300 (1 sack) 2,600 2,730 2,867 3,010 3,161 3,319
flour
Sugar 1 2,400 (1 sack) 2,400 2,520 2,646 2,778 2,917 3,063
Baking powder 1 1,200 (1 box) 1,200 1,260 1,323 1,389 1,458 1,531
Baking soda 5 50 (1 box) 250 263 276 290 305 320
Salt (iodized) 1 22 (1 kl.) 22 23 24 25 26 27
Sugar (white) 1 2,660 (1 lb) 2,660 2,793 2,933 3,080 3,234 3,396
Egg 3 210 (1 tray) 630 662 695 730 767 805
Butter 12 65 (1 pc) 780 819 860 903 948 995
Veg. shortening 2 223 (lbs) 446 468 491 516 542 569
Vanilla 2 30 (1 bottle) 60 63 66 69 72 77
Malagkit rice 1 1,475 (1 sack) 1,475 1,549 1,626 1,707 1,792 1,882
Rice flour 10 45 (1 kl) 450 473 497 522 548 575
Cornstarch 1 60 (1kl) 60 63 66 69 72 77
Anis 10 5 50 53 56 59 62 65
Condensed 24 35 (1 can) 840 882 926 972 1,024 1,075
milk
Evaporated 25 28 (1 can) 700 735 772 811 852 895
milk
Margarine 6 100 (1kl.) 600 630 662 695 730 766
Gabi 3 100 (pundok) 300 315 331 348 365 383
Coconut 23 15 (1pc) 345 362 380 399 419 440
Young coconut 50 20 (1pc) 100 105 110 116 122 128
TOTAL 15,968 16,768 17,607 18,488 19,416 20,338

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 SCHEDULE OF OFFICE SUPPLIES
DESCRIPTION NO. OF UNITS UNIT TOTAL 2022 2023 2024 2025 2026
PRICE PRICE
Official receipt 20 Booklet 170 3,400 3,570 3,749 3,936 4,133 4,340
Bond paper 1 ream 250 250 263 276 290 305 320
Ball pen 1 box 50 50 53 56 59 62 65
Folder 1 dozen 180 180 189 198 208 218 229
Record book 3 pcs. 80 240 252 265 278 292 307
Calculator 2 pcs. 250 500 525 551 579 608 638
Scissor 2 pcs. 20 40 42 44 46 48 50
TOTAL 4,660 4,894 5,139 5,396 5,666 5,949

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 SCHEDULE OF STORE SUPPLIES
DESCRIPTION NO. OF UNITS UNIT TOTAL 2022 2023 2024 2025 2026
PRICE PRICE
Paper bag (M size) 5 pack (100 50 250 263 276 290 305 320
pcs/pack)
Paper bag (S size) 5 packs (100 25 125 131 138 145 152 160
pcs/packs)
Pizza box 5 set (20 189 945 992 1,042 1,094 1,149 1,206
pcs/set)
Cake box 2 set (20 240 480 504 529 555 583 612
pcs/set)
Pastry box 4 set (20 360 1,440 1,512 1,588 1,667 1,750 1,838
pcs/set)
TOTAL 3,240 3,402 3,573 3,751 3,939 4,136

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 SCHEDULE OF CLEANING SUPPLIES

No. Of item Price Total Total 2022 Total 2023 Total 2024 Total 2025 Total 2026
mops 2 215 430 430 430 430 430 430
rugs 5 20 100 140 140 140 140 160
Brooms 2 120 240 240 240 240 240 120
Tissue 3 25 75 75 100 100 100 100
Dust pan 2 65 130 130 130 130 130 130
Trash bin 3 75 225 225 225 225 225 225
Trash can 3 25 75 75 75 75 75 75
Door mat 4 75 300 300 300 300 300 300
Dishwashing 10 65 650 650 720 720 720 720
liquid
All purpose 4 70 280 280 350 350 420 351
cleaner
Sponge 10 15 150 150 180 200 200 180
Apron 5 104 520 520 520 520 520 520
Trashbag 4 52.5 210 210 210 210 210 210
Total 3,385 3,425 3,620 3,640 3,710 3,521

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 Coco-licious Mini Delicacies Snack House
SCHEDULE OF SALARIES DISTRIBUTION
Rate Monthly Deduction Net pay/Month Net Pay/Year
SSS PhilHealth Pag-ibig
Manager 400 10,400 850 182 208 9,160 109,920
Bookkeeper 300 7,800 647 175 156 6,822 81,864
Cooker 350 9,100 1,183 175 182 7,968 95,616
Assistant cook 300 7,800 1,014 175 156 6,822 81,864
Dishwasher 300 7,800 1,014 175 156 6,822 81,864
Bartender 250 6,500 845 175 130 5,632 67,584
Waiter 250 6,500 845 175 130 5,632 67,584
Cashier 250 6,500 845 175 130 5,632 67,584
Total 5,255 1,407 1,248 54,490 653,880

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 ROI (RETURN ON INVESTMENT)
Net Income
ROI (Return on Investment) = x 100
Cost of Investment

YEAR RETURN ON INVESTMENT

2022 353,494
X 100=43.2 %
818,244
2023 400,310
X 100=48.9 %
818,244
2024 449,140
X 100=54.9 %
818,244
2025 501,032
X 100=61.2 %
818,244
2026 555,803
X 100=67.9 %
818,244

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PAYBACK PERIOD (818,244) investment

YEAR CASH FLOW ACCUMULATED CASH FLOW

1 353,494 3543,494
2 400,310 753,804
3 449,140 1,202,944
4 501,032 1,703,976
5 555,803 2,259,779

¿ 818,244−753,804
Payback period in previous year + Amount ¿ be recovered Cash flow∈next year =2 +
449,140

64,440
=2 +
449,140

=2 + 0.14 or 2 years and 1 month

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