FREIGHT IN

Daily Weekly Monthly Annually

2022 70 140.00 560.00 3,360.00
2023 71 142.00 568.00 3,408.00
2024 72 144.00 576.00 3,456.00

RENT EXPENSES
Monthly Annually
2022 1,200.00 7,200.00
2023 1,200.00 7,200.00
2024 1,200.00 7,200.00

UTILITIES EXPENSES
Monthly Cost 2022 2023 2024
Electricity 403.00 2,418.00 2,442.18 2,466.60
Water 202.00 1,212.00 1,224.12 1,236.36
Total 605.00 3,630.00 3,666.30 3,702.96

OFFICE SUPPLY EXPENSES

Quantity Unit Unit Cost Monthly Cost
Ball Pen 1 box 68.00 68.00
Record Book 1 Pcs 75.00 75.00
Calculator 2 Pcs 50.00 100.00
Total 243.00

SANITARY EXPENSES
Quantity Unit Unit Cost Monthly
Garbage bag 1 pack 27.00 27.00
Dust pan 1 pcs 20.00 20.00
Broom Stick 1 pcs 20.00 20.00
Dishwashing Liquid 1 liter 24.00 24.00
Sponge 1 pcs 10.00 10.00
Hair Net 4 pcs 5.00 20.00
Hand Towel 2 pcs 10.00 20.00
Alcohol 1 bottle 50.00 50.00
Sanitary Mouth Cover 2 pcs 18.00 36.00
Total 227.00

DIRECT LABOR
Production Officer Daily Rate Monthly Annually
2022 310.00 7,440.00 44,640.00
 2023 313.10 7,514.40 45,086.40
2024 316.23 7,589.54 45,537.26

OTHER EMPLOYEES BENEFITS

Monthly 2022 2023
SSS 390.00 2,340.00 28,080.00 28,080.00

KITCHEN SUPPLIES EXPENSE

Quantity Unit Unit Cost Monthly
Scraper 4 Pcs 19.00 76.00
Tong 2 Pcs 35.00 70.00
Apron 2 Pcs 75.00 150.00
Gloves 1 pack 25.00 25.00
Can Opener 1 pcs 154.00 154.00
Mixing Bowl 1 set 150.00 150.00
Whisk 2 Pcs 55.00 110.00
Measuring Cup and Spoon 1 Set 108.00 108.00
Total 843.00

LICENCES AND PERMITS

2022 2023 2024
Community Tax Certificate 500.00 596.00 620.96
Barangay Permit 500.00 500.00 500.00
Mayor's Permit 1,000.00 1,000.00 1,000.00
Sanitary Permit 90.00 90.00 90.00
DTI Business Name COR 500.00 500.00 500.00
BIR Registration 500.00 500.00 500.00
SEC Registration 2,500.00
Fire Safety Clearance 629.00 629.00 629.00
Total 6,219.00 3,815.00 3,839.96

FURNITURES AND FIXTURES

Particulars Quantity Unit Cost Total Cost Life (in years)
Outdoor Table 1 800 800.00 5
Monoblock 2 400 800.00 5
Outdoor Umbrella 1 289 289.00 5
Total 1,889.00

MACHINERY AND EQUIPMENT

Particulars Quantity Unit Cost Total Cost Life (in years)
Roll Ice Cream Machine 1 9,363 9,363 5

FACTORY OVERHEAD
 2022 2023 2024
Depreciation- Kitchen Equipment 1,872.60 1,872.60 1,872.60
Kitchen Supplies Expense 968.00 977.68 987.46
Utilities Expense 3,630.00 3,666.30 3,702.96
Rent Expense 7,200.00 7,200.00 7,200.00
Packaging and Labelling 21,600.00 22,252.32 22,924.34
Total 35,270.60 35,968.90 36,687.36

PACKAGING AND LABELLING

Particulars Quantity Unit Unit Cost Daily Cost
Printed Cups 2 pack 50 100.00
Spoon 2 pack 25 50.00
Total 150.00

Particulars Quantity Unit Unit Cost Daily Cost

Cup 2.04 pack 50.5 103.02
Spoon 2.04 pack 25.25 51.51
Total 154.53

Particulars Quantity Unit Unit Cost Daily Cost

Cup 2.08 pack 51.005 106.13
Spoon 2.08 pack 25.5025 53.07
Total 159.20

COMPENSATION ALLOWANCE
All Officers Daily Rate Monthly Annually
2022 310.00 7,440.00 44,640.00
2023 325.50 7,812.00 46,872.00
2024 341.78 8,202.60 49,215.60

Transportation Expense
Year Daily Weekly Monthly Annually
2022 35.00 70 840 5040
2023 36.00 72 864 5184
2024 37.00 74 888 5328

SALES
Price Daily Sales Monthly Sales Annually
2022 25 100.00 60,000.00 360,000.00
2023 30 103.00 74,160.00 444,960.00
2024 35 106.09 89,115.60 534,693.60
Quantity Annually 2022 2023 2024
114,480.00 116,781.05 119,128.35

DIRECT MATERIALS
Quantity Unit Unit Price Daily Cost
Cream 5 liter 80.00 400.00
Condensed Milk 2.5 kg 90.00 225.00
Banana 2 kg 25.00 50.00
Manggo 2 kg 60.00 120.00
-
TOTAL 795.00

Quantity Unit Unit Price Daily Cost

Cream 5.05 liter 80.80 408.04
Condensed Milk 2.525 kg 90.90 229.52
Banana 2.02 kg 25.25 51.01
Manggo 2.02 kg 60.60 122.41
TOTAL

Quantity Unit Unit Price Daily Cost

Cream 5.10 liter 81.61 416.24
Condensed Milk 2.55 kg 91.81 234.14
Banana 2.04 kg 25.50 52.03
Manggo 2.04 kg 61.21 124.87
TOTAL

OTHER OVERHEAD
Quantity Unit Unit Price Daily Cost
Sprinkles 50 g 12.00 12.00
Marshmallows 50 g 13.00 13.00
Chocolate Syrup 1 kg 150.00 150.00
TOTAL 175.00

Quantity Unit Unit Price Daily Cost

Sprinkles 50.5 g 12.12 12.12
Marshmallows 50.5 g 13.13 13.13
Chocolate Syrup 1.01 kg 151.50 151.50
TOTAL 176.75

Quantity Unit Unit Price Daily Cost

Sprinkles 51.01 g 12.24 12.24
Marshmallows 51.01 g 13.26 13.26
Chocolate Syrup 1.02 kg 153.02 153.02
TOTAL 178.52

COMPUTATION PRICE
Direct Materials 114,480.00
Direct Labor 44,640.00
Freight In 3,360.00
Factory Overhead 35,270.60
Total Cost per year 197,750.60
divide production per year 14400
13.73

Selling Price 25.00

Product Cost 13.73
Gross profit per product 11.27

Profit rate 0.451

Times percentage 45.07
 2022 2023 2024
68.00 69.36 70.75
75.00 76.50 78.03
100.00 - -
243.00 145.86 148.78

2022 2023 2024

162.00 165.24 168.54
20.00 20.40 20.81
120.00 122.40 124.85
144.00 146.88 149.82
60.00 61.20 62.42
120.00 122.40 124.85
120.00 122.40 124.85
300.00 306.00 312.12
216.00 220.32 224.73
1,262.00 1,287.24 1,312.98
 2024
28,080.00

2022 2023 2024

76.00 76.76 77.53
70.00 70.70 71.41
150.00 151.50 153.02
150.00 151.50 153.02
154.00 155.54 157.10
150.00 151.50 153.02
110.00 111.10 112.21
108.00 109.08 110.17
968.00 977.68 987.46

Depreciation
160.00
160.00
57.80
377.80

Depreciation
1,872.60
Monthly Cost 2022
2,400.00 14,400.00
1,200.00 7,200.00
3,600.00 21,600.00

Monthly Cost 2023

2,472.48 14,834.88
1,236.24 7,417.44
3,708.72 22,252.32

Monthly Cost 2024

2,547.15 15,282.89
1,273.57 7,641.45
3,820.72 22,924.34
Monthly 2022
9,600.00 57,600.00
5,400.00 32,400.00
1,200.00 7,200.00
2,880.00 17,280.00
- -
19,080.00 114,480.00

Monthly 2023
9,792.96 58,757.76
5,508.54 33,051.24
1,224.12 7,344.72
2,937.89 17,627.33
19,463.51 116,781.05

Monthly 2024
9,989.80 59,938.79
5,619.26 33,715.57
1,248.72 7,492.35
2,996.94 17,981.64
19,854.72 119,128.35

Monthly 2022
288.00 1,728.00
312.00 1,872.00
150.00 900.00
750.00 4,500.00

Monthly 2023
290.88 1,745.28
315.12 1,890.72
151.50 909.00
757.50 4,545.00

Monthly 2024
293.79 1,762.73
318.27 1,909.63
153.02 918.09
765.08 4,590.45
Capital Requirements
a. Machineries and Equipment
a. Kitchen Equipment 9,363.00
b. Furnitures and Fixtures 1,889.00
TOTAL COST

b. Working Capital
a. Raw Materials 19,080.00
b. Direct Labor 7,440.00
c. Freight In 560.00
d. Packaging and Labelling 3,600.00
e. Compensation Allowance 7,440.00
f. Rent Expense 1,200.00
g. Transportation Expense 5,040.00
h. Utilities Expense 605.00
i. Sanitary Expense 227.00
j. Kitchen Supplies Expense 843.00
k. Office Supplies Expense 243.00
l. Other Overhead 750.00
TOTAL COST

Pre-Operating Cost
a. Permits and Licenses 6,219.00
b. Advertising and Promotion 362.50
TOTAL COST

Contingencies (5% of a,b,c)

a. Kitchen Equipment and Furnitures and Fixtures 562.60
b. Working Capital 2,351.40
c. Pre-Operating Cost 329.08
TOTAL COST

Total Project Cost

Capital Distribution Kyla Alvaro 11,350.76
Analie Asor 11,350.76
Emerson Campo 11,350.76
Maui Rada 11,350.76
Pramela Ann Silvio 11,350.76
Andy Torres Jr. 11,350.76
68,104.58
11,252.00

47,028.00

6,581.50

3,243.08

68,104.58
 2022 2023 2024
Net Sales 360,000.00 444,960.00 534,693.60
Cost of Goods Sold
Raw Materials 114,480.00 116,781.05 119,128.35
Freight-In 3,360.00 3,408.00 3,456.00
Direct Labor 44,640.00 45,086.40 45,537.26
Overhead Cost 35,270.60 35,968.90 36,687.36
Total Cost 197,750.60 201,244.35 204,808.97

Gross Profit 162,249.40 243,715.65 329,884.63

Operating Expenses
Compensation Allowance 44,640.00 46,872.00 49,215.60
Other Employee Benefits 28,080.00 28,080.00 28,080.00
Office Supplies 243.00 145.86 148.78
Transportation Expenses 30,240.00 31,104.00 31,968.00
Sanitation Expense 1,262.00 1,287.24 1,312.98
Depreciation Expense-Furniture and Fixtures 377.80 377.80 377.80
Depreciation- Kitchen Equipment 1,872.60 1,872.60 1,872.60
Licenses and Permits 6,219.00 3,815.00 3,839.96
Advertising & Promotion Expense 362.50 362.50 362.50
Total Operating Expense 113,296.90 113,917.00 117,178.22

Net Income before Income Tax 48,952.50 129,798.65 212,706.41

Income Tax Expense(30%) 14,685.75 38,939.60 63,811.92
Net Income after Tax 34,266.75 90,859.06 148,894.48
ASSETS 2022 2023 2024
Current Asset
Cash 108,055.48 225,418.78 401,435.99

Non Current Assets

Kitchen Equipment 9,363.00 9,363.00 9,363.00
Accumulated Depreciation 1,872.60 3,745.20 5,617.80
Furnitures and Fixtures 1,889.00 1,889.00 1,889.00
Accumulated Depreciation 377.80 755.60 1,133.40
Non Current Assets, Net 9,001.60 6,751.20 4,500.80
Total Assets 117,057.08 232,169.98 405,936.79

LIABILITIES AND EQUITY

Liabilities
Income Tax Payable 14,685.75 38,939.60 63,811.92
Total Liabilities 14,685.75 38,939.60 63,811.92

Partner's Equity
Partner's Capital 68,104.58 102,371.33 193,230.38
Net Income 34,266.75 90,859.06 148,894.48
Total Partners' Equity 102,371.33 193,230.38 342,124.87
Total Liabilities and Equity 117,057.08 232,169.98 405,936.79
Cash Inflow Pre-Operation 2022 2023 2024
Cash Received from Sales - 360,000.00 444,960.00 534,693.60
Partners' Investment 68,104.58 - - -
Total Cash Inflow 68,104.58 360,000.00 444,960.00 534,693.60
Cash Outflow
Kitchen Equipment 9,363.00
Tables and Chairs 1,889.00
Raw Materials 114,480.00 116,781.05 119,128.35
Direct Labor 44,640.00 45,086.40 45,537.26
Overhead Cost 35,270.60 35,968.90 36,687.36
Freight in 3,360.00 3,408.00 3,456.00
Transportation Expense 30,240.00 31,104.00 31,968.00
Sanitation Supplies Expense 1,262.00 1,287.24 1,312.98
Office Supplies Expense 243.00 145.86 148.78
Compensation Allowance 44,640.00 46,872.00 49,215.60
Other Employee Benefits 28,080.00 28,080.00 28,080.00
Advertising and promotion Expense 362.50 362.50 362.50
Licenseand Permits 6,219.00 3,815.00 3,839.96
Income tax payment - 14,685.75 38,939.60
Total Cash Outflow 11,252.00 308,797.10 327,596.70 358,676.39
Net Cash Inflow 56,852.58 51,202.90 117,363.30 176,017.21
Cash Balance Beginning - 56,852.58 108,055.48 225,418.78
Cash Balance Ending 56,852.58 108,055.48 225,418.78 401,435.99
Current Ratio
Year Current Assets Current Liabilities Ratio
2022 108,055.48 14,685.75 7.36
2023 225,418.78 38,939.60 5.79
2024 401,435.99 63,811.92 6.29

ROI
Year INCOME AFTER TAX
2022 34,266.75
2023 90,859.06
2024 148,894.48
274,020.29
Divide by 3 years 3
Ave. Net Income After Tax 91,340.10
divide: Investment 68,104.58
ROI 1.34
134 %
Payback Period
Year Net Cash Flow Investment
2022 51,202.90 68,104.58 1.33 15.96
2023 117,363.30 0.96 28.83
2024 176,017.21

Net Profit Margin

Year Net Income AfterNet Sales Ratio PeRcentage
2022 34,266.75 360,000.00 0.095 9.52
2023 90,859.06 444,960.00 0.204 20.42
2024 148,894.48 534,693.60 0.278 27.85
Average 91,340.10 446,551.20 0.205 20.45

Net Profit Margin 91,340.10

446,551.20
0.2045 x 100
Net Profit Margin 20.45 %
1 year and 3 months
29 days