Republic of the Philippines

Department of Education
Region IV – A CALABARZON
SCHOOLS DIVISION OFFICE OF BACOOR CITY
SENIOR HIGH SCHOOL WITHIN BACOOR ELEM. SCHOOL
TINCOCO ST. BRGY. CAMPO SANTO, CITY OF BACOOR, CAVITE

Business Implementation of

MILK DIVINE
Sweet Divine Inc.

PROPONENTS:

Allyson Gale B. Ocampo

Bill Jethro P. Paredes
Dianne T. Supilanas
Kenji H. Cadano
Kristin Ruth M. Garcia
Samantha F. Arcenal

Mr. Lemuel Arbolado

February 22, 2021

I. FEASIBILITY

For the 2 weeks that we have implemented our business, we have a total net income of
P2, 109.50. We sold our products separately to follow one of the health protocols of avoiding
social gatherings as much as possible. We keep track of what is happening each day and at
the end of the 2-week long of implementing, we gathered each other’s records and combined
it all.
One that we can conclude in this business is that one of the very important factors that
affects your sales is the place where you will sell your products. Because as we sell our
products separately, we noticed that some of us have low number of sold products while some
of us have high number of sold products and this is because different people lived in different
places. For example, people who are living in place 1 likes our product more than the people
who are living in place 2.
Nonetheless, this business is surely feasible since that it is easy to produce and even
though some have low sales, still we never reach the total zero sales.

II. PROFITABILITY

EXPENSES BUDGET

Mga Tuwirang Gastos Presyo

Powdered Milk (Milk Boy) P 124.50/kg
Condensed Milk (Alaska) P 32.00 (330g)
White Sugar P 45.00
TOTAL P201.50

Hindi Tuwirang Gastos Presyo

Plastic Tupperware (Microwave Lid) P 50.000 / 10 pcs.
Transportation Fees P 109.50
GASTOS: P 124.50 x 9 (1kg pack) of Milk Boy Assorted Powdered Milk = P 1,120.50
P 32.00 x 11 (330g) Alaska Condensed Milk = P 352.00
P 45.00 x 4 packs of white sugar = P 135.00
P 50.00 x 7 (10 pcs. per bundle) Plastic Tupperware = P 350.00
______________________________________________________________
P 1,957.50

SALES FORECAST
Product name Week1 Week2 TOTAL
Price per unit P1.00 P1.00
MILK DIVINE Units sold 922 pcs 1,025 pcs 1947 pcs
Total P922.00 P1,025.00 P1,947.00

Product name Week1 Week2 TOTAL

Price per P40.00 per 50 pcs P40.00 per 50
unit pcs.
MILK DIVINE Units sold 27 packs (50 pcs 26 packs (50 pcs 53 packs
each) each) (2,650 pcs)
Total P1,080.00 P1,040.00 P2,120.00

TOTAL REVENUE (NET SALES):

P 1,947.00 + P 2,120.00 = P 4,067.00

NET INCOME:
P 4,067.00 – P 1,957.50 = P 2,109.50
COST OF GOODS SOLD
PROJECTED
PROJECTED
VOLUME
COST OF
GOODS / COST PER UNIT Average No. of
PURCHASE
MERCHANDISE Items Sold
(Weekly)
(Weekly)
(A) (F) J = (A x F)
Milk Divine (per P 1.00 973 973
piece)
Milk Divine (promo) P 40.00 26 1,040
TOTAL P41.00 999 P 2,013

GROSS PROFIT:
Net Sales: P 4,067.00
Less Cost of Goods Sold P 2,013.00
Gross Profit P 2,054

GROSS PROFIT RATE:

𝒈𝒓𝒐𝒔𝒔 𝒑𝒓𝒐𝒇𝒊𝒕
𝒈𝒓𝒐𝒔𝒔 𝒑𝒓𝒐𝒇𝒊𝒕 𝒓𝒂𝒕𝒆 = 𝒏𝒆𝒕 𝒔𝒂𝒍𝒆𝒔
𝑷 𝟐,𝟎𝟓𝟒.𝟎𝟎
= 𝑷 𝟒,𝟎𝟔𝟕.𝟎𝟎

Gross Profit Rate = 50.5%

OPERATING PROFIT MARGIN

Gross Profit P 2,054.00
Less Operating Expense P 1,957.00
Operating Profit Margin P 97.00
OPERATING PROFIT MARGIN RATE
𝒐𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝒑𝒓𝒐𝒇𝒊𝒕 𝒎𝒂𝒓𝒈𝒊𝒏
𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝒑𝒓𝒐𝒇𝒊𝒕 𝒎𝒂𝒓𝒈𝒊𝒏 𝒓𝒂𝒕𝒆 = 𝒏𝒆𝒕 𝒔𝒂𝒍𝒆𝒔
𝑷 𝟗𝟕.𝟎𝟎
= 𝑷 𝟒,𝟎𝟔𝟕.𝟎𝟎

Operating Profit Margin Rate 2.39%

NET PROFIT MARGIN

Operating Profit Margin P97.00
Less: Income Tax P 0.00
Net Profit Margin P 97.00

NET PROFIT MARGIN RATE

𝑛𝑒𝑡 𝑝𝑟𝑜𝑓𝑖𝑡
𝑛𝑒𝑡 𝑝𝑟𝑜𝑓𝑖𝑡 𝑚𝑎𝑟𝑔𝑖𝑛 𝑟𝑎𝑡𝑒 = 𝑛𝑒𝑡 𝑠𝑎𝑙𝑒𝑠
𝑷 𝟗𝟕.𝟎𝟎
=
𝑷 𝟒,𝟎𝟔𝟕

Net Profit Margin Rate 2.39%

III. LIQUIDITY
CURRENT RATIO
Current Assets / Current Liabilities
P 4,067 / 0
Current Ratio = 0

RETURN OF INVESTMENT
𝑁𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒
𝑟𝑒𝑡𝑢𝑟𝑛 𝑜𝑓 𝑖𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 = 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑡𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡𝑠
𝑃 2,109.50
= 𝑃 2,033.50

Return of Investment 1.04

PROJECTED TWO-WEEK BALANCE SHEET
Milk Divine Homemade Pastillas Selling
Week 1 Week2
ASSETS
Cash P 2,002.00 P 2,065.00
Total Assets P 2,002.00 P 2,065.00
Liabilities - -
Owners’ Equity P2,002.00 P 2,065.00
Total Liabilities and Owners’
P2,002.00 P2,065.00
Equity

PROJECTED TWO-WEEK INCOME STATEMENT

Milk Divine Homemade Pastillas Selling
Week 1 Week 2
Revenue P 2,002.00 P 2,065.00
Cost P 1,006.00 P 1,006.00
Gross Profit Before Tax P 996.00 P 1,059.00

IV. BOOKKEEPING

Sweet Divine Inc.

GENERAL JOURNAL Page 1
DATE BALANCES
PARTICULARS FOLIO
Month Day Debit Credit
January 11 Capital 1 Php 2,000.00
January 12 Cash 2 Php 231.00
January 13 Cash 2 Php 189.00
January 14 Operating Expenses 3 Php 327.00
January 14 Cash 2 Php 324.00
January 15 Operating Expenses 3 Php 239.50
January 15 Cash 2 Php 350.00
January 16 Cash 2 Php 267.00
January 17 Cash 2 Php 206.00
January 18 Cash 2 Php 377.00
January 19 Operating Expenses 3 Php 755.00
January 19 Cash 2 Php 153.00
January 20 Cash 2 Php 465.00
January 21 Cash 2 Php 208.00
January 22 Cash 2 Php 223.00
January 23 Operating Expenses 3 Php 745.50
January 23 Cash 2 Php 334.00
January 24 Cash 2 Php 547.00
January 25 Cash 2 Php 137.00
January 26 Cash 2 Php 156.00

GENERAL LEDGER
Account: 1 (Capital)
DATE BALANCES
PARTICULARS FOLIO BALANCE
Month Day Debit Credit
January 11 Capital 1 Php 2,000.00 Php 2,000.00

Account: 2 (Cash)
DATE BALANCES
PARTICULARS FOLIO BALANCE
Month Day Debit Credit
January 12 Cash 2 Php 231.00 Php 231.00
January 13 Cash 2 Php 189.00 Php 189.00
January 14 Cash 2 Php 324.00 Php 324.00
January 15 Cash 2 Php 350.00 Php 350.00
January 16 Cash 2 Php 267.00 Php 267.00
January 17 Cash 2 Php 206.00 Php 206.00
January 18 Cash 2 Php 377.00 Php 377.00
January 19 Cash 2 Php 153.00 Php 153.00
January 20 Cash 2 Php 465.00 Php 465.00
January 21 Cash 2 Php 108.00 Php 108.00
January 22 Cash 2 Php 223.00 Php 223.00
January 23 Cash 2 Php 334.00 Php 334.00
January 24 Cash 2 Php 547.00 Php 547.00
January 25 Cash 2 Php 137.00 Php 137.00
January 26 Cash 2 Php 156.00 Php 156.00

Account: 3 (Operating Expenses)

DATE BALANCES
PARTICULARS FOLIO BALANCE
Month Day Debit Credit
January 14 Operating Expenses 3 Php 327.00 Php 327.00
January 15 Operating Expenses 3 Php 239.50 Php 239.50
January 19 Operating Expenses 3 Php 755.00 Php 755.00
January 23 Operating Expenses 3 Php 745.50 Php 745.50

TRIAL BALANCE
ACCOUNT TOTAL BALANCE
DR CR
1 Capital Php 2,000.00
2 Cash Php 4,067.00
3 Operating Expenses Php 2,067.00

Total Php 4,067.00 Php 4,067.00

V. DOCUMENTATION / EVIDENCES

PRODUCTION
PRODUCT / PACKAGING

PROMOTION