Projected Cost

Purchasing cost of Building,

Machineries, Equipment, Tools, ₱ 299,096.00
Furniture and Fixture

Operating Expense
Social Media Advertise and Tarpaulin Table 16 ₱ 7,600.00
Raw Materials (Flower) Table 22 ₱ 68,100.00
Raw Materials (Coffee) Table 23 ₱ 400,500.00
Untilities Installation Table 25 ₱ 69,588.00
Direct Labor Table 28 ₱ 1,249,950.00
Business permits and Licenses Table 29 ₱ 4,715.00 ₱ 1,800,453.00
TOTAL ₱ 2,099,549.00

Total Estimated Cost of the Business ₱ 2,100,000.00

Total Cost of Investment

Purchasing cost of Building,
Machineries, Equipment, Tools, ₱ 299,096.00
Furniture and Fixture

Operating Expense
Social Media Advertise and Tarpaulin Table 16 ₱ 7,600.00
Raw Materials (Flower) Table 22 ₱ 68,100.00
Raw Materials (Coffee) Table 23 ₱ 400,500.00
Untilities Installation Table 25 ₱ 69,588.00
Direct Labor Table 28 ₱ 1,249,950.00
Business permits and Licenses Table 29 ₱ 4,715.00 ₱ 1,800,453.00
TOTAL ₱ 2,099,549.00

Total Estimated Cost of the Business ₱ 2,100,000.00

 Capital Expenditure Estimated Cost
Land -
Building ₱ 200,000.00
Machineries, Equipment, Tools, Furniture and Fixtures ₱ 99,096.00
Utilities and other operating cost ₱ 13,399.00
Direct Labor ₱ 102,780.00
Raw Material ₱ 39,050.00
Business Permits and Licences ₱ 4,715.00
TOTAL ₱ 459,040.00
 Position # of worker Basic Monthly Pay Annual Income # of Household
Social Media Manager 1 ₱ 4,500.00 ₱ 54,000.00 5
Accountant/Finance Associate 1 ₱ 15,750.00 ₱ 201,000.00 3
Manager 1 ₱ 15,750.00 ₱ 201,000.00 3
Cashier 1 ₱ 11,130.00 ₱ 139,560.00 4
Flourist 1 ₱ 11,130.00 ₱ 139,560.00 3
Barista 1 ₱ 11,130.00 ₱ 139,560.00 5
Service Crew 1 ₱ 11,130.00 ₱ 139,560.00 3
Gardener 2 ₱ 11,130.00 ₱ 139,560.00 3
TOTAL 9 ₱ 91,650.00 ₱ 1,153,800.00 29
 Annual Contribution
Description Local National
DTI Registration ₱ 215.00 ₱ 387.00
Major's Permit ₱ 200.00 ₱ 360.00
Health Permit ₱ 55.00 ₱ 99.00
Barangay Clearance ₱ 50.00 ₱ 90.00
Community Tax Permit ₱ 100.00 ₱ 180.00
Fire permit ₱ 150.00 ₱ 270.00
Sanitary Permit ₱ 150.00 ₱ 270.00
BIR Registration ₱ 3,545.00 ₱ 6,381.00
Environmental Compliance Certificate (ECC) ₱ 250.00 ₱ 450.00
 Flowers Coffee
Year Demand Supply Demand Supply
2023 43,003 35,127 39,500 20,500
2024 43,665 36,534 43,661 29,800
2025 44,854 25,674 46,074 35,300
 SAINT MICHAEL FLOWERS AND CAFÉ
Projected Balance Sheet
As of December 2023-2026
Year 1 Year 2
ASSETS
Current Assets
Cash ₱ 4,674,999.00
Total Current Assets ₱ 4,674,999.00

Non-Current Asset
Land ₱ 25,000.00 ₱ 26,250.00
Land Improvement ₱ 25,000.00 ₱ 26,250.00
Building ₱ 150,000.00 ₱ 157,500.00
Machine and Equipment ₱ 83,186.00 ₱ 87,345.30
Furniture and Fixture ₱ 15,910.00 ₱ 16,705.50
Less: Accumulation Depreciation (8,198.68) ₱ 290,897.32 (8,198.68)
Total Non-Current Assets ₱ 290,897.32
Total Assets ₱ 4,965,896.32

LIABILITIES
Salaries & Wages payable ₱ 1,249,950.00 ₱ 1,312,447.50
Taxes Payable ₱ 4,715.00 ₱ 4,715.00
Utilities Payable ₱ 69,588.00 ₱ 1,324,253.00 ₱ 69,588.00
Total Liabilities ₱ 1,324,253.00
Owner's Equity
Capital ₱ 2,100,000.00
Net Income ₱ 1,541,643.32
Drawing
Total Liabilities & Owner Equity ₱ 4,965,896.32
 RS AND CAFÉ
Sheet
23-2026
Year 2 Year 3

₱ 6,037,047.04 ₱ 6,145,321.37
₱ 6,037,047.04 ₱ 6,145,321.37

₱ 27,037.50
₱ 27,037.50
₱ 162,225.00
₱ 89,965.66
₱ 17,206.67
314,050.80 (8,198.68) 323,472.32
₱ 314,050.80 ₱ 323,472.32
₱ 6,351,097.84 ₱ 6,468,793.70

₱ 1,378,069.88
₱ 4,715.00
₱ 1,386,750.50 ₱ 69,588.00 ₱ 1,452,372.88
₱ 1,386,750.50 ₱ 1,452,372.88

₱ 2,414,470.82 ₱ 2,137,862.34
₱ 2,549,876.52 ₱ 2,878,558.49

₱ 6,351,097.84 ₱ 6,468,793.70
 SAINT MICHAEL FLOWERS AND CAF
Projected Statement of Cash Flow
For the Year Ended 2023-2026
Year 1
Cash flows from Operating Activites
Collection on sales (Flowers) ₱ 2,150,150.00
Collection on sales (Coffee) ₱ 2,567,500.00
Depreciation ₱ 8,198.68
Payment for Purchases ₱ 468,600.00
Payment for Direct Labor ₱ 1,249,950.00
Payment for Utilities ₱ 69,588.00
Payment for Factory Overhead ₱ 55,417.00 ₱ 1,843,555.00
Net Cash Inflow from Operating Activities ₱ 2,874,095.00

Cash Flows from Investing Activities

Cost for Building ₱ 200,000.00
Acquisition of Machineries, Equipment,
₱ 99,096.00
Tools, Furniture and Fixtures
Net Cash Outflow from Investing Activites ₱ 299,096.00

Cash flow from Financing Activities

Owner's Investment ₱ 2,100,000.00
Net Cash inflow from financing Activities ₱ 2,100,000.00
Net Increase in cash
Cash Balance at the beginning of the period
Cash Withdrawal
Cash Balance at the end of the period ₱ 4,674,999.00
T MICHAEL FLOWERS AND CAFÉ
rojected Statement of Cash Flow
For the Year Ended 2023-2026
Year 2 Year 3

₱ 2,183,250.00 ₱ 2,242,700.00
₱ 2,619,660.00 ₱ 2,994,810.00
₱ 8,608.61 ₱ 9,039.04
₱ 492,030.00 ₱ 516,631.50
₱ 1,312,447.50 ₱ 1,378,069.88
₱ 69,588.00 ₱ 69,588.00
₱ 58,187.85 ₱ 1,940,861.96 ₱ 61,097.24 ₱ 2,034,425.66
₱ 2,862,048.04 ₱ 208,274.34

₱ 2,862,048.04 ₱ 208,274.34
₱ 4,674,999.00 ₱ 6,037,047.04
₱ 1,500,000.00 ₱ 100,000.00
₱ 6,037,047.04 ₱ 6,145,321.37
 SAINT MICHAEL FLOWERS AND CAFÉ
Projected Income Statement
As of December 2023-2026
Year 1 Year 2
Sales ₱ 4,717,650.00
Less: Cost of Goods Sold ₱ 1,092,256.36 ₱ 1,092,256.36 ₱ 382,451.66
Gross Profit ₱ 3,625,393.64

Operating Expense
Purchases Expense ₱ 468,600.00 ₱ 492,030.00
Salaries and Wages Expense ₱ 1,249,950.00 ₱ 1,312,447.50
Building Expense ₱ 200,000.00 -
Machineries and Equipement Expense ₱ 83,186.00 -
Furniture and Fixture Expense ₱ 15,910.00 -
Business permits and Licenses ₱ 4,715.00 ₱ 4,715.00
Utilities Expense ₱ 69,588.00 ₱ 69,588.00
Depreciation Expense (8,198.68) (8,198.68)

Total Operating Expense ₱ 2,083,750.32

Net Income before Tax ₱ 1,541,643.32
S AND CAFÉ
ement
2026
Year 2 Year 3
₱ 4,802,910.00 ₱ 5,237,510.00
₱ 382,451.66 ₱ 398,145.82 ₱ 398,145.82
₱ 4,420,458.34 ₱ 4,839,364.18

₱ 516,631.50
₱ 1,378,069.88
-
-
-
₱ 4,715.00
₱ 69,588.00
(8,198.68)

₱ 1,870,581.82 ₱ 1,960,805.70
₱ 2,549,876.52 ₱ 2,878,558.49
 Return on Investment
Year Cost of Investment Profit
Beginning Capital 2023 ₱ 2,100,000.00 ₱ 1,541,643.32
2024 ₱ 2,100,000.00 ₱ 2,549,876.52
2025 ₱ 2,100,000.00 ₱ 2,878,558.49
TOTAL ₱ 6,300,000.00 ₱ 6,970,078.33
 Year of Operation
ROI (%) Year 0 Year 1
73% Initial Investment (2,100,000.00) ₱ 2,100,000.00
121% Projected Net Cash Inflow ₱ 1,541,643.32
137% TOTAL (2,100,000.00) (558,356.68)
111%
Year of Operation Year Outflows Inflows
Year 2 Year 3 0 (2,100,000.00) ₱ -
₱ 2,100,000.00 ₱ 2,100,000.00 1 ₱ 1,541,643.32
₱ 2,549,876.52 ₱ 2,878,558.49 2 ₱ 2,549,876.52
449,876.52 778,558.49 3 ₱ 2,878,558.49
 Net Cash Discount Rate Discount Factor Discount Cash
(2,100,000.00) 5% 1.00 (2,100,000.00)
1,541,643.32 5% 0.95 ₱ 1,468,231.73
2,549,876.52 5% 0.91 ₱ 2,312,813.17
2,878,558.49 5% 0.86 ₱ 2,486,607.05
Net Present Value 4,167,651.95
 2023 2024 2025
Sales ₱ 4,717,650.00 ₱ 4,802,910.00 ₱ 5,237,510.00
Net Income ₱ 1,541,643.32 ₱ 2,549,876.52 ₱ 2,878,558.49
Net Profit Margin 33% 53% 55%
 Project Financing Details
Total Equity (50%) ₱ 1,050,000.00
Bank Loan (50%) ₱ 1,050,000.00
Annual Mark-up to the borrower (Long-term Loan) 5%
Loan Tenure (Years) 3
Annual Mark-up to the borrower (Short-term Loan) 10%