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2021 Financial Summary and Analysis

The document shows sales, costs, expenses and profit figures for a business for the months of January to September 2021. Total sales were highest in September at $700,946.84 and lowest in March at $526,196.90. Cost of sales and total operating expenses resulted in a net operating loss every month. However, franchise fee income of $500,000-$600,000 per month led to a positive earnings before interest, taxes, depreciation and amortization (EBITDA) in some months.

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Kate Chua
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133 views186 pages

2021 Financial Summary and Analysis

The document shows sales, costs, expenses and profit figures for a business for the months of January to September 2021. Total sales were highest in September at $700,946.84 and lowest in March at $526,196.90. Cost of sales and total operating expenses resulted in a net operating loss every month. However, franchise fee income of $500,000-$600,000 per month led to a positive earnings before interest, taxes, depreciation and amortization (EBITDA) in some months.

Uploaded by

Kate Chua
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Actual

2021 2021 2021


General Ledger Name January February March
Sales 555,779.44 561,024.70 526,196.90
Food & Beverage 555,779.44 561,024.70 526,196.90
Sales - Drinks 278,257.57 287,235.40 253,694.57
Sales - Food 85,245.25 87,176.09 87,510.90
Sales - Royalty 209,574.66 205,383.16 200,852.65
Sales Discounts (17,298.04) (18,769.95) (15,861.21)
Sales Returns & Allowances - - -
Cost of Sales 220,786.67 230,099.59 218,670.51
Food Cost 107,220.00 116,532.93 105,103.84
Cost of Sales - Drinks 85,776.00 93,226.34 84,083.07
Cost of Sales - Food 21,444.00 23,306.59 21,020.77
Direct Labor 113,566.67 113,566.67 113,566.67
Salaries & Wages - DL 101,600.00 101,600.00 101,600.00
13th Month Expense - DL 8,466.67 8,466.67 8,466.67
Medical Expenses - DL 3,500.00 3,500.00 3,500.00
Overhead 66,546.32 68,126.05 65,923.03
Rent & CUSA - OH 24,500.00 24,500.00 24,500.00
Rent Expense - Fixed - OH 22,500.00 22,500.00 22,500.00
CUSA Charges - OH 1,125.00 1,125.00 1,125.00
Aircon Charges - OH 875.00 875.00 875.00
Utilities - OH 2,808.43 2,930.99 2,639.71
Light & Water - OH 2,808.43 2,930.99 2,639.71
Supplies - OH 480.00 480.00 480.00
Delivery - OH 573.05 625.11 581.41
Repairs & Maintenance - OH 1,775.00 1,775.00 1,775.00
Postage & Telephone - OH 2,000.00 2,000.00 2,000.00
Janitorial & Security - OH 10,000.00 10,000.00 10,000.00
Security Services - OH 10,000.00 10,000.00 10,000.00
Janitorial Services - OH - - -
Oil & Fuel - OH 1,146.11 1,250.21 1,162.81
Taxes & Licenses - OH 1,731.02 1,778.21 1,626.72
Others - OH 21,532.70 22,786.53 21,157.38
Subscription - OH 600.00 600.00 600.00
Mall Charges & Privilege Fee - OH 1,366.30 1,502.58 1,244.92
Pest Control - OH 1,700.00 1,700.00 1,700.00
Insurance Expenses - OH 1,500.00 1,500.00 1,500.00
Meals - OH 1,200.00 1,200.00 1,200.00
Transportation & Travel - OH 800.00 800.00 800.00
Professional Fees - OH - - -
Representation - OH 1,000.00 1,000.00 1,000.00
Product Quality Assurance – OH 500.00 500.00 500.00
Oil & Fuel – OH - - -
Input Tax Expense 12,866.40 13,983.95 12,612.46
Total Cost of Sales 287,332.98 298,225.65 284,593.54
Gross Margin 268,446.45 262,799.05 241,603.37
Selling Expenses 16,100.00 35,000.00 -
Advertising Expense - - -
Marketing Expenses and Tie-Ups 23,000.00 50,000.00 -
Marketing Support Income (6,900.00) (15,000.00) -
GAE (Excluding Depreciation) 1,262,221.67 1,257,221.67 1,272,221.67
Labor Cost - GAE 762,221.67 762,221.67 762,221.67
Salaries & Wages 694,820.00 694,820.00 694,820.00
13th Month Expense 57,901.67 57,901.67 57,901.67
Health and Medical Expenses 9,500.00 9,500.00 9,500.00
Rent & CUSA - GAE 50,000.00 50,000.00 50,000.00
Rent Expense - Fixed 50,000.00 50,000.00 50,000.00
CUSA Charges - - -
Aircon Charges - - -
Utilities - GAE - - -
Light & Water - - -
Supplies - GAE 900.00 900.00 900.00
Stationery & Office Supplies 900.00 900.00 900.00
Postage & Telephone - GAE 5,000.00 5,000.00 5,000.00
Janitorial & Security - GAE 105,000.00 105,000.00 105,000.00
Security Services 60,000.00 60,000.00 60,000.00
Janitorial Services 45,000.00 45,000.00 45,000.00
Oil & Fuel, Delivery - GAE 1,500.00 1,500.00 1,500.00
Delivery Expenses - - -
Fuel & Oil 1,500.00 1,500.00 1,500.00
Transportation & Travel - GAE 600.00 600.00 600.00
Professional Fees - GAE 130,000.00 125,000.00 120,000.00
Professional Fees 50,000.00 50,000.00 50,000.00
Outside Services 10,000.00 5,000.00 -
Legal Fees 70,000.00 70,000.00 70,000.00
Others - GAE 207,000.00 207,000.00 227,000.00
Repairs & Maintenance 2,500.00 2,500.00 2,500.00
Membership & Subscriptions - - -
Pest Control 5,000.00 5,000.00 5,000.00
Insurance Expense 5,000.00 5,000.00 5,000.00
Meals - - -
Donation & Contributions - - -
Research & Development 2,000.00 2,000.00 2,000.00
Franchise Cost 100,000.00 100,000.00 120,000.00
Recruitment Expenses 25,000.00 25,000.00 25,000.00
Representation 42,500.00 42,500.00 42,500.00
Product Quality Assurance 20,000.00 20,000.00 20,000.00
Taxes & Licenses - - -
Training & Development 5,000.00 5,000.00 5,000.00
Total Operating Expenses 1,278,321.67 1,292,221.67 1,272,221.67
Net Operating Income / (Loss) (1,009,875.21) (1,029,422.61) (1,030,618.30)
xx
Other Income / (Expenses) 500,000.00 500,000.00 600,000.00
Franchise Fees 500,000.00 500,000.00 600,000.00
EBITDA (509,875.21) (529,422.61) (430,618.30)
2021 2021 2021 2021 2021 2021
April May June July August September
567,400.80 648,751.52 588,358.42 575,180.10 648,491.99 700,946.84
567,400.80 648,751.52 588,358.42 575,180.10 648,491.99 700,946.84
223,102.44 247,952.61 229,075.02 223,239.16 259,602.07 274,545.08
70,052.45 78,674.21 72,188.06 70,430.71 80,983.53 86,327.58
286,215.03 334,513.81 299,094.70 293,112.81 322,424.09 354,666.50
(11,969.12) (12,389.12) (11,999.36) (11,602.57) (14,517.71) (14,592.33)
- - - - - -
210,155.75 214,620.91 213,346.20 214,220.56 219,568.20 229,855.98
96,589.09 101,054.25 99,779.53 100,653.89 106,001.53 116,289.31
77,271.27 80,843.40 79,823.63 80,523.11 84,801.23 93,031.45
19,317.82 20,210.85 19,955.91 20,130.78 21,200.31 23,257.86
113,566.67 113,566.67 113,566.67 113,566.67 113,566.67 113,566.67
101,600.00 101,600.00 101,600.00 101,600.00 101,600.00 101,600.00
8,466.67 8,466.67 8,466.67 8,466.67 8,466.67 8,466.67
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
63,876.82 64,649.79 64,332.28 64,352.71 65,771.41 67,222.00
24,500.00 24,500.00 24,500.00 24,500.00 24,500.00 24,500.00
22,500.00 22,500.00 22,500.00 22,500.00 22,500.00 22,500.00
1,125.00 1,125.00 1,125.00 1,125.00 1,125.00 1,125.00
875.00 875.00 875.00 875.00 875.00 875.00
2,266.62 2,335.82 2,288.84 2,244.07 2,550.81 2,606.34
2,266.62 2,335.82 2,288.84 2,244.07 2,550.81 2,606.34
480.00 480.00 480.00 480.00 480.00 480.00
551.61 549.66 556.64 566.08 567.96 592.06
1,775.00 1,775.00 1,775.00 1,775.00 1,775.00 1,775.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
- - - - - -
1,103.21 1,099.32 1,113.27 1,132.16 1,135.93 1,184.12
1,405.93 1,571.19 1,446.32 1,410.34 1,630.34 1,731.40
19,794.45 20,338.79 20,172.22 20,245.05 21,131.37 22,353.08
600.00 600.00 600.00 600.00 600.00 600.00
903.76 912.29 898.67 866.59 1,111.19 1,098.36
1,700.00 1,700.00 1,700.00 1,700.00 1,700.00 1,700.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
800.00 800.00 800.00 800.00 800.00 800.00
- - - - - -
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
500.00 500.00 500.00 500.00 500.00 500.00
- - - - - -
11,590.69 12,126.51 11,973.54 12,078.47 12,720.18 13,954.72
274,032.57 279,270.70 277,678.48 278,573.27 285,339.61 297,077.98
293,368.23 369,480.82 310,679.94 296,606.84 363,152.38 403,868.86
- - 24,500.00 - - -
- - - - - -
- - 35,000.00 - - -
- - (10,500.00) - - -
1,282,221.67 1,302,221.67 1,302,221.67 1,302,221.67 1,302,221.67 1,312,221.67
762,221.67 762,221.67 762,221.67 762,221.67 762,221.67 762,221.67
694,820.00 694,820.00 694,820.00 694,820.00 694,820.00 694,820.00
57,901.67 57,901.67 57,901.67 57,901.67 57,901.67 57,901.67
9,500.00 9,500.00 9,500.00 9,500.00 9,500.00 9,500.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
900.00 900.00 900.00 900.00 900.00 900.00
900.00 900.00 900.00 900.00 900.00 900.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
105,000.00 105,000.00 105,000.00 105,000.00 105,000.00 105,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
- - - - - -
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
600.00 600.00 600.00 600.00 600.00 600.00
120,000.00 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
- - - - - -
70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00
237,000.00 257,000.00 257,000.00 257,000.00 257,000.00 267,000.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
- - - - - -
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
- - - - - -
- - - - - -
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
130,000.00 150,000.00 150,000.00 150,000.00 150,000.00 160,000.00
25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
42,500.00 42,500.00 42,500.00 42,500.00 42,500.00 42,500.00
20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
- - - - - -
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,282,221.67 1,302,221.67 1,326,721.67 1,302,221.67 1,302,221.67 1,312,221.67
(988,853.44) (932,740.85) (1,016,041.73) (1,005,614.83) (939,069.29) (908,352.81)
650,000.00 750,000.00 750,000.00 750,000.00 750,000.00 800,000.00
650,000.00 750,000.00 750,000.00 750,000.00 750,000.00 800,000.00
(338,853.44) (182,740.85) (266,041.73) (255,614.83) (189,069.29) (108,352.81)
Actual
2021 2021 2021 2021 2022
October November December TOTAL January
680,664.62 734,788.39 824,497.51 7,612,081.23 814,753.42
680,664.62 734,788.39 824,497.51 7,612,081.23 814,753.42
263,486.82 288,176.38 307,210.72 3,135,577.84 355,662.39
83,209.19 90,570.43 97,181.65 989,550.05 109,300.71
347,573.17 371,406.76 435,783.93 3,660,601.28 396,286.62
(13,604.56) (15,365.18) (15,678.79) (173,647.94) (46,496.31)
- - - - -
223,895.97 265,768.15 275,832.17 2,736,820.64 276,905.52
110,329.30 119,091.48 129,155.50 1,307,800.64 116,011.19
88,263.44 95,273.18 103,324.40 1,046,240.52 92,808.95
22,065.86 23,818.30 25,831.10 261,560.13 23,202.24
113,566.67 146,676.67 146,676.67 1,429,020.00 160,894.33
101,600.00 131,240.00 131,240.00 1,278,480.00 144,364.00
8,466.67 10,936.67 10,936.67 106,540.00 12,030.33
3,500.00 4,500.00 4,500.00 44,000.00 4,500.00
66,185.26 68,876.43 70,356.95 796,219.06 83,336.83
24,500.00 24,500.00 24,500.00 294,000.00 26,730.00
22,500.00 22,500.00 22,500.00 270,000.00 24,750.00
1,125.00 1,125.00 1,125.00 13,500.00 1,237.50
875.00 875.00 875.00 10,500.00 742.50
2,506.70 2,889.94 2,976.71 31,044.98 2,844.75
2,506.70 2,889.94 2,976.71 31,044.98 2,844.75
480.00 600.00 600.00 6,000.00 600.00
568.28 681.94 699.84 7,113.64 726.17
1,775.00 1,775.00 1,775.00 21,300.00 1,930.50
2,000.00 2,000.00 2,000.00 24,000.00 3,500.00
10,000.00 10,000.00 10,000.00 120,000.00 12,000.00
10,000.00 10,000.00 10,000.00 120,000.00 12,000.00
- - - - -
1,136.55 1,363.89 1,399.69 14,227.29 1,452.35
1,665.46 1,816.91 1,943.57 19,757.40 2,092.33
21,553.28 23,248.75 24,462.15 258,775.74 31,460.73
600.00 600.00 600.00 7,200.00 600.00
1,013.76 1,157.77 1,163.49 13,239.67 8,539.38
1,700.00 1,700.00 1,700.00 20,400.00 2,400.00
1,500.00 1,500.00 1,500.00 18,000.00 2,000.00
1,200.00 1,500.00 1,500.00 15,000.00 1,500.00
800.00 1,000.00 1,000.00 10,000.00 1,000.00
- - - - -
1,000.00 1,000.00 1,000.00 12,000.00 1,000.00
500.00 500.00 500.00 6,000.00 500.00
- - - - -
13,239.52 14,290.98 15,498.66 156,936.08 13,921.34
290,081.23 334,644.58 346,189.12 3,533,039.70 360,242.35
390,583.39 400,143.81 478,308.39 4,079,041.53 454,511.07
17,500.00 35,000.00 52,500.00 180,600.00 17,500.00
- - - - -
25,000.00 50,000.00 75,000.00 258,000.00 25,000.00
(7,500.00) (15,000.00) (22,500.00) (77,400.00) (7,500.00)
1,312,221.67 1,342,221.67 1,342,221.67 15,591,660.00 1,492,327.17
762,221.67 762,221.67 762,221.67 9,146,660.00 927,327.17
694,820.00 694,820.00 694,820.00 8,337,840.00 846,302.00
57,901.67 57,901.67 57,901.67 694,820.00 70,525.17
9,500.00 9,500.00 9,500.00 114,000.00 10,500.00
50,000.00 50,000.00 50,000.00 600,000.00 60,000.00
50,000.00 50,000.00 50,000.00 600,000.00 60,000.00
- - - - -
- - - - -
- - - - -
- - - - -
900.00 900.00 900.00 10,800.00 900.00
900.00 900.00 900.00 10,800.00 900.00
5,000.00 5,000.00 5,000.00 60,000.00 5,000.00
105,000.00 105,000.00 105,000.00 1,260,000.00 115,500.00
60,000.00 60,000.00 60,000.00 720,000.00 66,000.00
45,000.00 45,000.00 45,000.00 540,000.00 49,500.00
1,500.00 1,500.00 1,500.00 18,000.00 1,500.00
- - - - -
1,500.00 1,500.00 1,500.00 18,000.00 1,500.00
600.00 600.00 600.00 7,200.00 600.00
120,000.00 140,000.00 140,000.00 1,495,000.00 132,000.00
50,000.00 50,000.00 50,000.00 600,000.00 62,000.00
- 20,000.00 20,000.00 55,000.00 -
70,000.00 70,000.00 70,000.00 840,000.00 70,000.00
267,000.00 277,000.00 277,000.00 2,994,000.00 249,500.00
2,500.00 2,500.00 2,500.00 30,000.00 -
- - - - -
5,000.00 5,000.00 5,000.00 60,000.00 -
5,000.00 5,000.00 5,000.00 60,000.00 -
- - - - -
- - - - -
2,000.00 2,000.00 2,000.00 24,000.00 2,000.00
160,000.00 170,000.00 170,000.00 1,710,000.00 170,000.00
25,000.00 25,000.00 25,000.00 300,000.00 30,000.00
42,500.00 42,500.00 42,500.00 510,000.00 42,500.00
20,000.00 20,000.00 20,000.00 240,000.00 -
- - - - -
5,000.00 5,000.00 5,000.00 60,000.00 5,000.00
1,329,721.67 1,377,221.67 1,394,721.67 15,772,260.00 1,509,827.17
(939,138.28) (977,077.85) (916,413.28) (11,693,218.47) (1,055,316.10)
-
800,000.00 850,000.00 850,000.00 8,550,000.00 850,000.00
800,000.00 850,000.00 850,000.00 8,550,000.00 850,000.00
(139,138.28) (127,077.85) (66,413.28) (3,143,218.47) (205,316.10)
2022 2022 2022 2022 2022 2022
February March April May June July
818,909.41 772,779.92 766,927.66 878,349.01 795,720.15 778,041.80
818,909.41 772,779.92 766,927.66 878,349.01 795,720.15 778,041.80
366,727.87 324,632.34 286,016.47 318,283.80 293,803.42 286,359.41
111,659.38 112,018.57 90,064.01 101,262.83 92,845.95 90,597.04
388,360.89 379,794.10 428,455.22 500,757.04 447,735.71 438,781.00
(47,838.72) (43,665.09) (37,608.05) (41,954.66) (38,664.94) (37,695.64)
- - - - - -
286,615.49 274,446.87 265,346.70 270,338.50 268,833.19 269,687.87
125,721.16 113,552.54 104,452.37 109,444.17 107,938.86 108,793.53
100,576.92 90,842.03 83,561.90 87,555.34 86,351.09 87,034.83
25,144.23 22,710.51 20,890.47 21,888.83 21,587.77 21,758.71
160,894.33 160,894.33 160,894.33 160,894.33 160,894.33 160,894.33
144,364.00 144,364.00 144,364.00 144,364.00 144,364.00 144,364.00
12,030.33 12,030.33 12,030.33 12,030.33 12,030.33 12,030.33
4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
85,675.06 82,156.74 78,474.57 79,367.18 78,959.84 78,856.36
26,730.00 26,730.00 26,730.00 26,730.00 26,730.00 26,730.00
24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00
1,237.50 1,237.50 1,237.50 1,237.50 1,237.50 1,237.50
742.50 742.50 742.50 742.50 742.50 742.50
2,941.85 2,820.16 2,729.16 2,779.08 2,764.03 2,772.57
2,941.85 2,820.16 2,729.16 2,779.08 2,764.03 2,772.57
600.00 600.00 600.00 600.00 600.00 600.00
780.76 734.71 703.26 701.52 708.68 718.53
1,930.50 1,930.50 1,930.50 1,930.50 1,930.50 1,930.50
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
- - - - - -
1,561.52 1,469.41 1,406.52 1,403.04 1,417.35 1,437.06
2,152.74 1,964.93 1,692.36 1,887.96 1,739.92 1,696.30
33,477.69 30,407.03 27,182.77 27,835.08 27,569.37 27,471.40
600.00 600.00 600.00 600.00 600.00 600.00
9,391.15 7,780.73 5,648.48 5,701.78 5,616.70 5,416.17
2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
- - - - - -
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
500.00 500.00 500.00 500.00 500.00 500.00
- - - - - -
15,086.54 13,626.30 12,534.28 13,133.30 12,952.66 13,055.22
372,290.55 356,603.62 343,821.27 349,705.68 347,793.04 348,544.23
446,618.87 416,176.31 423,106.39 528,643.33 447,927.11 429,497.57
45,500.00 - - - 42,000.00 -
- - - - - -
65,000.00 - - - 60,000.00 -
(19,500.00) - - - (18,000.00) -
1,500,327.17 1,490,327.17 1,500,327.17 1,500,327.17 1,510,327.17 1,510,327.17
927,327.17 927,327.17 927,327.17 927,327.17 927,327.17 927,327.17
846,302.00 846,302.00 846,302.00 846,302.00 846,302.00 846,302.00
70,525.17 70,525.17 70,525.17 70,525.17 70,525.17 70,525.17
10,500.00 10,500.00 10,500.00 10,500.00 10,500.00 10,500.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
900.00 900.00 900.00 900.00 900.00 900.00
900.00 900.00 900.00 900.00 900.00 900.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
115,500.00 115,500.00 115,500.00 115,500.00 115,500.00 115,500.00
66,000.00 66,000.00 66,000.00 66,000.00 66,000.00 66,000.00
49,500.00 49,500.00 49,500.00 49,500.00 49,500.00 49,500.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
- - - - - -
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
600.00 600.00 600.00 600.00 600.00 600.00
130,000.00 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00
60,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
- - - - - -
70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00
259,500.00 259,500.00 269,500.00 269,500.00 279,500.00 279,500.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
180,000.00 180,000.00 190,000.00 190,000.00 200,000.00 200,000.00
30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
42,500.00 42,500.00 42,500.00 42,500.00 42,500.00 42,500.00
- - - - - -
- - - - - -
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,545,827.17 1,490,327.17 1,500,327.17 1,500,327.17 1,552,327.17 1,510,327.17
(1,099,208.30) (1,074,150.86) (1,077,220.77) (971,683.84) (1,104,400.06) (1,080,829.59)
900,000.00 900,000.00 950,000.00 950,000.00 1,000,000.00 1,000,000.00
900,000.00 900,000.00 950,000.00 950,000.00 1,000,000.00 1,000,000.00
(199,208.30) (174,150.86) (127,220.77) (21,683.84) (104,400.06) (80,829.59)
2022 2022 2022 2022 2022 2022
August September October November December TOTAL
875,588.32 947,654.22 920,872.03 993,329.58 1,111,093.36 10,474,018.88
875,588.32 947,654.22 920,872.03 993,329.58 1,111,093.36 10,474,018.88
332,544.10 352,027.01 338,027.27 369,483.64 394,202.88 4,017,770.60
104,043.93 111,005.45 107,045.54 116,455.15 125,043.38 1,271,341.96
482,659.10 530,925.00 520,306.50 555,984.66 643,771.72 5,713,817.58
(43,658.80) (46,303.25) (44,507.28) (48,593.88) (51,924.63) (528,911.26)
- - - - - -
275,613.58 286,757.51 280,424.31 308,153.52 319,126.01 3,382,249.08
114,719.25 125,863.18 119,529.98 129,098.69 140,071.18 1,415,196.08
91,775.40 100,690.54 95,623.98 103,278.95 112,056.94 1,132,156.87
22,943.85 25,172.64 23,906.00 25,819.74 28,014.24 283,039.22
160,894.33 160,894.33 160,894.33 179,054.83 179,054.83 1,967,053.00
144,364.00 144,364.00 144,364.00 160,666.00 160,666.00 1,764,972.00
12,030.33 12,030.33 12,030.33 13,388.83 13,388.83 147,081.00
4,500.00 4,500.00 4,500.00 5,000.00 5,000.00 55,000.00
81,430.64 82,995.13 81,487.10 84,625.28 86,294.90 983,659.63
26,730.00 26,730.00 26,730.00 26,730.00 26,730.00 320,760.00
24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 297,000.00
1,237.50 1,237.50 1,237.50 1,237.50 1,237.50 14,850.00
742.50 742.50 742.50 742.50 742.50 8,910.00
2,831.83 2,943.27 2,879.94 3,157.23 3,266.95 34,730.82
2,831.83 2,943.27 2,879.94 3,157.23 3,266.95 34,730.82
600.00 600.00 600.00 660.00 660.00 7,320.00
720.82 746.46 721.41 827.64 846.84 8,936.79
1,930.50 1,930.50 1,930.50 1,930.50 1,930.50 23,166.00
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 42,000.00
12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 144,000.00
12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 144,000.00
- - - - - -
1,441.63 1,492.92 1,442.82 1,655.27 1,693.67 17,873.57
1,964.65 2,083.65 2,002.83 2,186.72 2,336.61 23,801.01
29,711.22 30,968.33 29,679.60 31,977.91 33,330.33 361,071.44
600.00 600.00 600.00 600.00 600.00 7,200.00
6,944.91 6,864.75 6,336.00 7,236.07 7,271.79 82,747.91
2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 28,800.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 24,000.00
1,500.00 1,500.00 1,500.00 1,650.00 1,650.00 18,300.00
1,000.00 1,000.00 1,000.00 1,100.00 1,100.00 12,200.00
- - - - - -
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
500.00 500.00 500.00 500.00 500.00 6,000.00
- - - - - -
13,766.31 15,103.58 14,343.60 15,491.84 16,808.54 169,823.53
357,044.22 369,752.64 361,911.41 392,778.80 405,420.91 4,365,908.72
518,544.10 577,901.57 558,960.62 600,550.78 705,672.45 6,108,110.16
- - 21,000.00 52,500.00 63,000.00 241,500.00
- - - - - -
- - 30,000.00 75,000.00 90,000.00 345,000.00
- - (9,000.00) (22,500.00) (27,000.00) (103,500.00)
1,530,327.17 1,530,327.17 1,560,327.17 1,585,327.17 1,585,327.17 18,295,926.00
927,327.17 927,327.17 927,327.17 927,327.17 927,327.17 11,127,926.00
846,302.00 846,302.00 846,302.00 846,302.00 846,302.00 10,155,624.00
70,525.17 70,525.17 70,525.17 70,525.17 70,525.17 846,302.00
10,500.00 10,500.00 10,500.00 10,500.00 10,500.00 126,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 720,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 720,000.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
900.00 900.00 900.00 900.00 900.00 10,800.00
900.00 900.00 900.00 900.00 900.00 10,800.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
115,500.00 115,500.00 115,500.00 115,500.00 115,500.00 1,386,000.00
66,000.00 66,000.00 66,000.00 66,000.00 66,000.00 792,000.00
49,500.00 49,500.00 49,500.00 49,500.00 49,500.00 594,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00
- - - - - -
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00
600.00 600.00 600.00 600.00 600.00 7,200.00
120,000.00 120,000.00 120,000.00 145,000.00 145,000.00 1,512,000.00
50,000.00 50,000.00 50,000.00 75,000.00 75,000.00 672,000.00
- - - - - -
70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 840,000.00
299,500.00 299,500.00 329,500.00 329,500.00 329,500.00 3,454,000.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 24,000.00
220,000.00 220,000.00 250,000.00 250,000.00 250,000.00 2,500,000.00
30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 360,000.00
42,500.00 42,500.00 42,500.00 42,500.00 42,500.00 510,000.00
- - - - - -
- - - - - -
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
1,530,327.17 1,530,327.17 1,581,327.17 1,637,827.17 1,648,327.17 18,537,426.00
(1,011,783.07) (952,425.59) ### ### (942,654.72) (12,429,315.84)
-
1,100,000.00 1,100,000.00 1,250,000.00 1,250,000.00 1,250,000.00 12,500,000.00
1,100,000.00 1,100,000.00 1,250,000.00 1,250,000.00 1,250,000.00 12,500,000.00
88,216.93 147,574.41 227,633.46 212,723.61 307,345.28 70,684.16
Budget
2023 2023 2023 2023 2023 2023 2023
January February March April May June July

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -
2023 2023 2023 2023 2023 2023
August September October November December TOTAL
-
- - - - - -
-
-
-
-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
- - - - - -
-
-
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
-
- - - - - -
-
- - - - - -
Actual
2021 2021 2021
GL Name January February March
Sales 209,575 205,383 200,853
Food & Beverage 209,575 205,383 200,853
Sales - Drinks 156,809 153,672 150,283
Sales - Food 54,883 53,785 52,599
Sales - Royalty
Sales Discounts (2,117) (2,075) (2,029)
Sales Returns & Allowances
Cost of Sales 135,019 133,647 130,285
Food Cost 68,604 67,232 63,870
Cost of Sales - Drinks 54,883 53,785 51,096
Cost of Sales - Food 13,721 13,446 12,774
Direct Labor 66,415 66,415 66,415
Salaries & Wages - DL 59,460 59,460 59,460
13th Month Expense - DL 4,955 4,955 4,955
Medical Expenses - DL 2,000 2,000 2,000
Overhead 41,130 40,927 40,457
Rent & CUSA - OH 13,500 13,500 13,500
Rent Expense - Fixed - OH 12,500 12,500 12,500
CUSA Charges - OH 625 625 625
Aircon Charges - OH 375 375 375
Utilities - OH 1,442 1,428 1,395
Light & Water - OH 1,442 1,428 1,395
Supplies - OH 300 300 300
Delivery - OH 144 143 139
Repairs & Maintenance - OH 675 675 675
Postage & Telephone - OH 1,000 1,000 1,000
Janitorial & Security - OH 10,000 10,000 10,000
Security Services - OH 10,000 10,000 10,000
Janitorial Services - OH - - -
Oil & Fuel - OH 288 286 279
Taxes & Licenses - OH 1,048 1,027 1,004
Others - OH 12,732 12,568 12,164
Subscription - OH 300 300 300
Mall Charges & Privilege Fee - OH - - -
Pest Control - OH 1,200 1,200 1,200
Insurance Expenses - OH 1,000 1,000 1,000
Meals - OH 750 750 750
Transportation & Travel - OH 500 500 500
Professional Fees - OH - - -
Representation - OH 500 500 500
Product Quality Assurance – OH 250 250 250
Oil & Fuel – OH - - -
Input Tax Expense 8,232 8,068 7,664
Total Cost of Sales 176,149 174,573 170,742
Gross Margin 33,426 30,810 30,111
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) - - -
Labor Cost - GAE - - -
Salaries & Wages
13th Month Expense
Health and Medical Expenses
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE - - -
Stationery & Office Supplies
Postage & Telephone - GAE
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE - - -
Professional Fees
Outside Services
Legal Fees
Others - GAE - - -
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses
Representation
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses - - -
Net Operating Income / (Loss) 33,426 30,810 30,111
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA 33,426 30,810 30,111

Manpower
Store Supervisor 1.00 1.00 1.00
Barista 3.00 3.00 3.00

Salary
Store Supervisor 15,000.00 15,000.00 15,000.00
Barista 570.00 570.00 570.00

Store Supervisor 15,000.00 15,000.00 15,000.00


Barista 44,460.00 44,460.00 44,460.00
2021 2021 2021 2021 2021 2021 2021 2021
April May June July August September October November
190,810 223,009 199,396 195,409 214,949 236,444 231,715 247,605
190,810 223,009 199,396 195,409 214,949 236,444 231,715 247,605
142,768 166,861 149,193 146,209 160,830 176,913 173,375 185,263
49,969 58,401 52,218 51,173 56,291 61,920 60,681 64,842

(1,927) (2,253) (2,014) (1,974) (2,171) (2,388) (2,341) (2,501)

127,092 133,159 129,822 128,554 134,768 141,603 140,099 164,023


60,677 66,744 63,407 62,139 68,353 75,188 73,684 81,053
48,541 53,395 50,726 49,711 54,682 60,150 58,947 64,842
12,135 13,349 12,681 12,428 13,671 15,038 14,737 16,211
66,415 66,415 66,415 66,415 66,415 66,415 66,415 82,970
59,460 59,460 59,460 59,460 59,460 59,460 59,460 74,280
4,955 4,955 4,955 4,955 4,955 4,955 4,955 6,190
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,500
39,982 40,950 40,388 40,199 41,124 42,140 41,917 43,501
13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500
12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
625 625 625 625 625 625 625 625
375 375 375 375 375 375 375 375
1,363 1,424 1,390 1,377 1,440 1,508 1,493 1,732
1,363 1,424 1,390 1,377 1,440 1,508 1,493 1,732
300 300 300 300 300 300 300 360
136 142 139 138 144 151 149 173
675 675 675 675 675 675 675 675
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
- - - - - - - -
273 285 278 275 288 302 299 346
954 1,115 997 977 1,075 1,182 1,159 1,238
11,781 12,509 12,109 11,957 12,702 13,523 13,342 14,476
300 300 300 300 300 300 300 300
- - - - - - - -
1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
750 750 750 750 750 750 750 900
500 500 500 500 500 500 500 600
- - - - - - - -
500 500 500 500 500 500 500 500
250 250 250 250 250 250 250 250
- - - - - - - -
7,281 8,009 7,609 7,457 8,202 9,023 8,842 9,726
167,074 174,109 170,210 168,753 175,891 183,743 182,016 207,524
23,736 48,900 29,186 26,655 39,058 52,701 49,700 40,081
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
23,736 48,900 29,186 26,655 39,058 52,701 49,700 40,081
- - - - - - - -

23,736 48,900 29,186 26,655 39,058 52,701 49,700 40,081

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00


3.00 3.00 3.00 3.00 3.00 3.00 3.00 4.00

15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00


570.00 570.00 570.00 570.00 570.00 570.00 570.00 570.00

15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00


44,460.00 44,460.00 44,460.00 44,460.00 44,460.00 44,460.00 44,460.00 59,280.00
Actual
2021 2021 2022 2022 2022 2022
December TOTAL January February March April
272,365 2,627,513 247,679 242,726 237,371 225,503
272,365 2,627,513 247,679 242,726 237,371 225,503
203,790 1,965,966 203,851 199,774 195,367 185,599
71,326 688,088 71,348 69,921 68,379 64,960

(2,751) (26,541) (27,520) (26,970) (26,375) (25,056)


-
172,128 1,670,198 166,481 164,972 161,274 157,761
89,158 840,108 75,464 73,955 70,257 66,744
71,326 672,087 60,371 59,164 56,206 53,395
17,832 168,022 15,093 14,791 14,051 13,349
82,970 830,090 91,017 91,017 91,017 91,017
74,280 743,160 81,708 81,708 81,708 81,708
6,190 61,930 6,809 6,809 6,809 6,809
2,500 25,000 2,500 2,500 2,500 2,500
44,703 497,417 46,759 46,534 46,015 45,489
13,500 162,000 14,850 14,850 14,850 14,850
12,500 150,000 13,750 13,750 13,750 13,750
625 7,500 688 688 688 688
375 4,500 413 413 413 413
1,813 17,805 1,741 1,725 1,688 1,653
1,813 17,805 1,741 1,725 1,688 1,653
360 3,720 360 360 360 360
181 1,781 174 173 169 165
675 8,100 743 743 743 743
1,000 12,000 1,500 1,500 1,500 1,500
10,000 120,000 12,000 12,000 12,000 12,000
10,000 120,000 12,000 12,000 12,000 12,000
- - - - - -
363 3,561 348 345 338 331
1,362 13,138 1,238 1,214 1,187 1,128
15,449 155,313 13,806 13,625 13,181 12,759
300 3,600 300 300 300 300
- - - - - -
1,200 14,400 1,200 1,200 1,200 1,200
1,000 12,000 1,000 1,000 1,000 1,000
900 9,300 900 900 900 900
600 6,200 600 600 600 600
- - - - - -
500 6,000 500 500 500 500
250 3,000 250 250 250 250
- - - - - -
10,699 100,813 9,056 8,875 8,431 8,009
216,831 2,167,616 213,240 211,506 207,289 203,250
55,534 459,898 34,439 31,220 30,082 22,253
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
- - - - - -
-
-
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
55,534 459,898 34,439 31,220 30,082 22,253
-
- - - - - -
-
55,534 459,898 34,439 31,220 30,082 22,253

1.00 1.00 1.00 1.00 1.00


4.00 4.00 4.00 4.00 4.00

15,000.00 16,500.00 16,500.00 16,500.00 16,500.00


570.00 627.00 627.00 627.00 627.00

15,000.00 16,500.00 16,500.00 16,500.00 16,500.00


59,280.00 65,208.00 65,208.00 65,208.00 65,208.00
2022 2022 2022 2022 2022 2022 2022 2022
May June July August September October November December
263,556 235,650 230,937 254,031 279,434 273,846 292,624 321,886
263,556 235,650 230,937 254,031 279,434 273,846 292,624 321,886
216,919 193,951 190,072 209,079 229,987 225,387 240,842 264,927
75,922 67,883 66,525 73,178 80,495 78,886 84,295 92,724

(29,284) (26,183) (25,660) (28,226) (31,048) (30,427) (32,514) (35,765)

164,436 160,765 159,370 166,205 173,724 172,070 180,175 189,091


73,419 69,748 68,353 75,188 82,707 81,053 89,158 98,074
58,735 55,798 54,682 60,150 66,165 64,842 71,326 78,459
14,684 13,950 13,671 15,038 16,541 16,211 17,832 19,615
91,017 91,017 91,017 91,017 91,017 91,017 91,017 91,017
81,708 81,708 81,708 81,708 81,708 81,708 81,708 81,708
6,809 6,809 6,809 6,809 6,809 6,809 6,809 6,809
2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
46,567 45,939 45,730 46,754 47,881 47,633 48,805 50,137
14,850 14,850 14,850 14,850 14,850 14,850 14,850 14,850
13,750 13,750 13,750 13,750 13,750 13,750 13,750 13,750
688 688 688 688 688 688 688 688
413 413 413 413 413 413 413 413
1,720 1,683 1,669 1,738 1,813 1,796 1,877 1,967
1,720 1,683 1,669 1,738 1,813 1,796 1,877 1,967
360 360 360 360 360 360 360 360
172 168 167 174 181 180 188 197
743 743 743 743 743 743 743 743
1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000
- - - - - - - -
344 337 334 348 363 359 375 393
1,318 1,178 1,155 1,270 1,397 1,369 1,463 1,609
13,560 13,120 12,952 13,773 14,675 14,476 15,449 16,519
300 300 300 300 300 300 300 300
- - - - - - - -
1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
900 900 900 900 900 900 900 900
600 600 600 600 600 600 600 600
- - - - - - - -
500 500 500 500 500 500 500 500
250 250 250 250 250 250 250 250
- - - - - - - -
8,810 8,370 8,202 9,023 9,925 9,726 10,699 11,769
211,002 206,704 205,100 212,959 221,605 219,703 228,980 239,228
52,554 28,947 25,838 41,072 57,829 54,142 63,643 82,658
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
52,554 28,947 25,838 41,072 57,829 54,142 63,643 82,658
- - - - - - - -

52,554 28,947 25,838 41,072 57,829 54,142 63,643 82,658

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00


4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00


627.00 627.00 627.00 627.00 627.00 627.00 627.00 627.00

16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00 16,500.00


65,208.00 65,208.00 65,208.00 65,208.00 65,208.00 65,208.00 65,208.00 65,208.00
Budget
2022 2023 2023 2023 2023 2023
TOTAL January February March April May
3,105,243
3,105,243 - - - - -
2,555,756
894,514

(345,027)
-
2,016,323 - - - - -
924,119 - - - - -
739,295
184,824
1,092,204 - - - - -
980,496
81,708
30,000
564,244 - - - - -
178,200 - - - - -
165,000
8,250
4,950
21,072 - - - - -
21,072
4,320
2,107
8,910
18,000
144,000 - - - - -
144,000
-
4,214
15,526
167,894 - - - - -
3,600
-
14,400
12,000
10,800
7,200
-
6,000
3,000
-
110,894
2,580,566 - - - - -
524,677 - - - - -
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
- - - - - -
-
-
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
524,677 - - - - -
-
- - - - - -
-
524,677 - - - - -
2023 2023 2023 2023 2023 2023 2023 2023
June July August September October November December TOTAL
-
- - - - - - - -
-
-

-
-
- - - - - - - -
- - - - - - - -
-
-
- - - - - - - -
-
-
-
- - - - - - - -
- - - - - - - -
-
-
-
- - - - - - - -
-
-
-
-
-
- - - - - - - -
-
-
-
-
- - - - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - - - -
- - - - - - - -
- - - - - - - -
-
-
-
- - - - - - - -
- - - - - - - -
-
-
-
- - - - - - - -
-
-
-
- - - - - - - -
-
- - - - - - - -
-
-
- - - - - - - -
-
-
- - - - - - - -
-
-
-
- - - - - - - -
-
-
-
- - - - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - - - -
- - - - - - - -
-
- - - - - - - -
-
- - - - - - - -
111,184.14 123,652.32 113,851.54
Actual
2021 2021 2021
GL Name January February March
Sales 136,630.13 150,258.38 124,491.60
Food & Beverage 136,630.13 150,258.38 124,491.60
Sales - Drinks 121,449 133,563 103,412
Sales - Food 30,362 33,391 34,912
Sales - Royalty
Sales Discounts (15,181) (16,695) (13,832)
Sales Returns & Allowances
Cost of Sales 85,767.92 96,452.92 88,385.42
Food Cost 38,616.25 49,301.25 41,233.75
Cost of Sales - Drinks 30,893.00 39,441.00 32,987.00
Cost of Sales - Food 7,723 9,860 8,247
Direct Labor 47,151.67 47,151.67 47,151.67
Salaries & Wages - DL 42,140 42,140 42,140
13th Month Expense - DL 3,512 3,512 3,512
Medical Expenses - DL 1,500 1,500 1,500
Overhead 25,416.22 27,199.40 25,466.12
Rent & CUSA - OH 11,000.00 11,000.00 11,000.00
Rent Expense - Fixed - OH 10,000.00 10,000.00 10,000.00
CUSA Charges - OH 500.00 500.00 500.00
Aircon Charges - OH 500.00 500.00 500.00
Utilities - OH 1,366.30 1,502.58 1,244.92
Light & Water - OH 1,366.30 1,502.58 1,244.92
Supplies - OH 180 180 180
Delivery - OH 429 482 442
Repairs & Maintenance - OH 1,100 1,100 1,100
Postage & Telephone - OH 1,000.00 1,000.00 1,000.00
Janitorial & Security - OH - - -
Security Services - OH - - -
Janitorial Services - OH - - -
Oil & Fuel - OH 858 965 884
Taxes & Licenses - OH 683.15 751.29 622.46
Others - OH 8,800.25 10,218.73 8,992.97
Subscription - OH 300.00 300.00 300.00
Mall Charges & Privilege Fee - OH 1,366.30 1,502.58 1,244.92
Pest Control - OH 500.00 500.00 500.00
Insurance Expenses - OH 500.00 500.00 500.00
Meals - OH 450.00 450.00 450.00
Transportation & Travel - OH 300.00 300.00 300.00
Professional Fees - OH - - -
Representation - OH 500.00 500.00 500.00
Product Quality Assurance – OH 250.00 250.00 250.00
Oil & Fuel – OH - - -
Input Tax Expense 4,633.95 5,916.15 4,948.05
Total Cost of Sales 111,184.14 123,652.32 113,851.54
Gross Margin 25,445.99 26,606.06 10,640.06
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) - - -
Labor Cost - GAE - - -
Salaries & Wages
13th Month Expense
Health and Medical Expenses
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE - - -
Stationery & Office Supplies
Postage & Telephone - GAE
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE - - -
Professional Fees
Outside Services
Legal Fees
Others - GAE - - -
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses
Representation
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses - - -
Net Operating Income / (Loss) 25,445.99 26,606.06 10,640.06
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA 25,445.99 26,606.06 10,640.06

Manpower
Store Supervisor 1.00 1.00 1.00
Barista 2.00 2.00 2.00

Salary
Store Supervisor 12,500.00 12,500.00 12,500.00
Barista 570.00 570.00 570.00

Store Supervisor 12,500.00 12,500.00 12,500.00


Barista 29,640.00 29,640.00 29,640.00
106,959.02 105,161.50 107,468.41 109,819.94 109,448.24 113,334.76 108,065.42

2021 2021 2021 2021 2021 2021 2021


April May June July August September October
90,375.75 91,228.50 89,867.25 86,658.75 111,118.50 109,836.00 101,376.00
90,375.75 91,228.50 89,867.25 86,658.75 111,118.50 109,836.00 101,376.00
80,334 81,092 79,882 77,030 98,772 97,632 90,112
20,084 20,273 19,971 19,258 24,693 24,408 22,528

(10,042) (10,137) (9,985) (9,629) (12,347) (12,204) (11,264)

83,064.17 81,461.67 83,524.17 85,666.67 84,800.42 88,252.92 83,796.67


35,912.50 34,310.00 36,372.50 38,515.00 37,648.75 41,101.25 36,645.00
28,730.00 27,448.00 29,098.00 30,812.00 30,119.00 32,881.00 29,316.00
7,183 6,862 7,275 7,703 7,530 8,220 7,329
47,151.67 47,151.67 47,151.67 47,151.67 47,151.67 47,151.67 47,151.67
42,140 42,140 42,140 42,140 42,140 42,140 42,140
3,512 3,512 3,512 3,512 3,512 3,512 3,512
1,500 1,500 1,500 1,500 1,500 1,500 1,500
23,894.86 23,699.84 23,944.24 24,153.27 24,647.82 25,081.84 24,268.75
11,000.00 11,000.00 11,000.00 11,000.00 11,000.00 11,000.00 11,000.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
903.76 912.29 898.67 866.59 1,111.19 1,098.36 1,013.76
903.76 912.29 898.67 866.59 1,111.19 1,098.36 1,013.76
180 180 180 180 180 180 180
415 407 418 428 424 441 419
1,100 1,100 1,100 1,100 1,100 1,100 1,100
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
- - - - - - -
- - - - - - -
- - - - - - -
831 815 835 857 848 883 838
451.88 456.14 449.34 433.29 555.59 549.18 506.88
8,013.26 7,829.49 8,063.37 8,288.39 8,429.04 8,830.51 8,211.16
300.00 300.00 300.00 300.00 300.00 300.00 300.00
903.76 912.29 898.67 866.59 1,111.19 1,098.36 1,013.76
500.00 500.00 500.00 500.00 500.00 500.00 500.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00
- - - - - - -
500.00 500.00 500.00 500.00 500.00 500.00 500.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00
- - - - - - -
4,309.50 4,117.20 4,364.70 4,621.80 4,517.85 4,932.15 4,397.40
106,959.02 105,161.50 107,468.41 109,819.94 109,448.24 113,334.76 108,065.42
(16,583.27) (13,933.00) (17,601.16) (23,161.19) 1,670.26 (3,498.76) (6,689.42)
- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
(16,583.27) (13,933.00) (17,601.16) (23,161.19) 1,670.26 (3,498.76) (6,689.42)
- - - - - - -

(16,583.27) (13,933.00) (17,601.16) (23,161.19) 1,670.26 (3,498.76) (6,689.42)

1.00 1.00 1.00 1.00 1.00 1.00 1.00


2.00 2.00 2.00 2.00 2.00 2.00 2.00

12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00


570.00 570.00 570.00 570.00 570.00 570.00 570.00

12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00


29,640.00 29,640.00 29,640.00 29,640.00 29,640.00 29,640.00 29,640.00
127,120.68 129,358.14
Actual
2021 2021 2021 2022 2022
November December TOTAL January February
115,777.13 116,348.63 1,323,966.60 170,788 187,823
115,777.13 116,348.63 1,323,966.60 170,788 187,823
102,913 103,421 1,169,612.00 151,811 166,954
25,728 25,855 301,462.00 37,953 41,738

(12,864) (12,928) (147,107.40) (18,976) (20,869)


-
101,745.42 103,704.17 1,066,622.50 0.81 110,424 121,644
38,038.75 39,997.50 467,692.50 0.35 40,547 51,766
30,431.00 31,998.00 374,154.00 32,438 41,413
7,608 8,000 93,538.50 8,109 10,353
63,706.67 63,706.67 598,930.00 0.45 69,877 69,877
56,960 56,960 535,320.00 62,656 62,656
4,747 4,747 44,610.00 5,221 5,221
2,000 2,000 19,000.00 2,000 2,000
25,375.26 25,653.98 298,801.60 0.23 36,578 39,141
11,000.00 11,000.00 132,000.00 11,880 11,880
10,000.00 10,000.00 120,000.00 11,000 11,000
500.00 500.00 6,000.00 550 550
500.00 500.00 6,000.00 330 330
1,157.77 1,163.49 13,239.67 1,104 1,216
1,157.77 1,163.49 13,239.67 1,104 1,216
240 240 2,280.00 240 240
509 519 5,333.11 552 608
1,100 1,100 13,200.00 1,188 1,188
1,000.00 1,000.00 12,000.00 2,000 2,000
- - - - -
- - - - -
- - - - -
1,017 1,037 10,666.23 1,104 1,216
578.89 581.74 6,619.83 853.94 939.11
8,772.42 9,013.19 103,462.77 17,655 19,853
300.00 300.00 3,600.00 300.00 300.00
1,157.77 1,163.49 13,239.67 8,539.38 9,391.15
500.00 500.00 6,000.00 1,200.00 1,200.00
500.00 500.00 6,000.00 1,000.00 1,000.00
600.00 600.00 5,700.00 600.00 600.00
400.00 400.00 3,800.00 400.00 400.00
- - - - -
500.00 500.00 6,000.00 500.00 500.00
250.00 250.00 3,000.00 250.00 250.00
- - - - -
4,564.65 4,799.70 56,123.10 4,865.65 6,211.96
127,120.68 129,358.14 1,365,424.10 103% 147,002 160,785
(11,343.55) (13,009.52) (41,457.50) 23,785.68 27,038.01
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
- - - - -
-
- - - - -
-
-
- - - - -
-
-
- - - - -
-
-
-
- - - - -
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - -
(11,343.55) (13,009.52) (41,457.50) 23,785.68 27,038.01
-
- - - - -
-
(11,343.55) (13,009.52) (41,457.50) 23,785.68 27,038.01

1.00 1.00 1.00 1.00


3.00 3.00 3.00 3.00

12,500.00 12,500.00 13,750.00 13,750.00


570.00 570.00 627.00 627.00

12,500.00 12,500.00 13,750.00 13,750.00


44,460.00 44,460.00 48,906.00 48,906.00
2022 2022 2022 2022 2022 2022 2022
March April May June July August September
155,615 112,970 114,036 112,334 108,323 138,898 137,295
155,615 112,970 114,036 112,334 108,323 138,898 137,295
129,265 100,418 101,365 99,853 96,288 123,465 122,040
43,640 25,104 25,341 24,963 24,072 30,866 30,510

(17,291) (12,552) (12,671) (12,482) (12,036) (15,433) (15,255)

113,173 107,585 105,903 108,068 110,318 109,409 113,034


43,295 37,708 36,026 38,191 40,441 39,531 43,156
34,636 30,167 28,820 30,553 32,353 31,625 34,525
8,659 7,542 7,205 7,638 8,088 7,906 8,631
69,877 69,877 69,877 69,877 69,877 69,877 69,877
62,656 62,656 62,656 62,656 62,656 62,656 62,656
5,221 5,221 5,221 5,221 5,221 5,221 5,221
2,000 2,000 2,000 2,000 2,000 2,000 2,000
36,142 32,986 32,801 33,021 33,127 34,676 35,114
11,880 11,880 11,880 11,880 11,880 11,880 11,880
11,000 11,000 11,000 11,000 11,000 11,000 11,000
550 550 550 550 550 550 550
330 330 330 330 330 330 330
1,132 1,076 1,059 1,081 1,103 1,094 1,130
1,132 1,076 1,059 1,081 1,103 1,094 1,130
240 240 240 240 240 240 240
566 538 530 540 552 547 565
1,188 1,188 1,188 1,188 1,188 1,188 1,188
2,000 2,000 2,000 2,000 2,000 2,000 2,000
- - - - - - -
- - - - - - -
- - - - - - -
1,132 1,076 1,059 1,081 1,103 1,094 1,130
778.07 564.85 570.18 561.67 541.62 694.49 686.48
17,226 14,423 14,275 14,450 14,519 15,939 16,294
300.00 300.00 300.00 300.00 300.00 300.00 300.00
7,780.73 5,648.48 5,701.78 5,616.70 5,416.17 6,944.91 6,864.75
1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
600.00 600.00 600.00 600.00 600.00 600.00 600.00
400.00 400.00 400.00 400.00 400.00 400.00 400.00
- - - - - - -
500.00 500.00 500.00 500.00 500.00 500.00 500.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00
- - - - - - -
5,195.45 4,524.98 4,323.06 4,582.94 4,852.89 4,743.74 5,178.76
149,314 140,571 138,703 141,089 143,445 144,085 148,147
6,300.16 (27,601.72) (24,667.80) (28,755.42) (35,121.28) (5,186.75) (10,852.47)
- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
6,300.16 (27,601.72) (24,667.80) (28,755.42) (35,121.28) (5,186.75) (10,852.47)
- - - - - - -

6,300.16 (27,601.72) (24,667.80) (28,755.42) (35,121.28) (5,186.75) (10,852.47)

1.00 1.00 1.00 1.00 1.00 1.00 1.00


3.00 3.00 3.00 3.00 3.00 3.00 3.00

13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00


627.00 627.00 627.00 627.00 627.00 627.00 627.00

13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00


48,906.00 48,906.00 48,906.00 48,906.00 48,906.00 48,906.00 48,906.00
Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
126,720 144,721 145,436 1,654,958
126,720 144,721 145,436 1,654,958 - -
112,640 128,641 129,276 1,462,015
28,160 32,160 32,319 376,828

(14,080) (16,080) (16,160) (183,884)


-
108,355 127,979 130,035 1,365,926 0.83 - -
38,477 39,941 41,997 491,077 0.30 - -
30,782 31,953 33,598 392,862
7,695 7,988 8,399 98,215
69,877 88,038 88,038 874,849 0.53 - -
62,656 78,958 78,958 784,476
5,221 6,580 6,580 65,373
2,000 2,500 2,500 25,000
33,854 35,820 36,158 419,416 0.25 - -
11,880 11,880 11,880 142,560 - -
11,000 11,000 11,000 132,000
550 550 550 6,600
330 330 330 3,960
1,084 1,280 1,300 13,659 - -
1,084 1,280 1,300 13,659
240 300 300 3,000
542 640 650 6,830
1,188 1,188 1,188 14,256
2,000 2,000 2,000 24,000
- - - - - -
- - - -
- - - -
1,084 1,280 1,300 13,659
633.60 723.61 727.18 8,275
15,203 16,529 16,811 193,177 - -
300.00 300.00 300.00 3,600
6,336.00 7,236.07 7,271.79 82,748
1,200.00 1,200.00 1,200.00 14,400
1,000.00 1,000.00 1,000.00 12,000
600.00 750.00 750.00 7,500
400.00 500.00 500.00 5,000
- - - -
500.00 500.00 500.00 6,000
250.00 250.00 250.00 3,000
- - - -
4,617.27 4,792.88 5,039.69 58,929
142,208 163,799 166,193 1,785,342 108% - -
(15,488.32) (19,077.14) (20,756.96) (130,383.99) - -
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
- - - - - -
-
-
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
(15,488.32) (19,077.14) (20,756.96) (130,383.99) - -
-
- - - - - -
-
(15,488.32) (19,077.14) (20,756.96) (130,383.99) - -

1.00 1.00 1.00


3.00 4.00 4.00

13,750.00 13,750.00 13,750.00


627.00 627.00 627.00

13,750.00 13,750.00 13,750.00


48,906.00 65,208.00 65,208.00
2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -
Actual
2021 2021 2021
GL Name January February March
Sales
Food & Beverage - - -
Sales - Drinks
Sales - Food
Sales - Royalty
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin - - -
Selling Expenses 16,100.00 35,000.00 -
Advertising Expense
Marketing Expenses and Tie-Ups 23,000.00 50,000.00
Marketing Support Income (6,900.00) (15,000.00) -
GAE (Excluding Depreciation) 110,673.33 105,673.33 100,673.33
Labor Cost - GAE 77,833.33 77,833.33 77,833.33
Salaries & Wages 70,000.00 70,000.00 70,000.00
13th Month Expense 5,833.33 5,833.33 5,833.33
Health and Medical Expenses 2,000.00 2,000.00 2,000.00
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE 240.00 240.00 240.00
Stationery & Office Supplies 240.00 240.00 240.00
Postage & Telephone - GAE
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE 600.00 600.00 600.00
Professional Fees - GAE 10,000.00 5,000.00 -
Professional Fees
Outside Services 10,000.00 5,000.00
Legal Fees
Others - GAE 22,000.00 22,000.00 22,000.00
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development 2,000.00 2,000.00 2,000.00
Franchise Cost
Recruitment Expenses
Representation
Product Quality Assurance 20,000.00 20,000.00 20,000.00
Taxes & Licenses
Training & Development
Total Operating Expenses 126,773.33 140,673.33 100,673.33
Net Operating Income / (Loss) (126,773.33) (140,673.33) (100,673.33)
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA (126,773.33) (140,673.33) (100,673.33)

Marketing Head 40,000.00 40,000.00 40,000.00


Marketing Associate 15,000.00 15,000.00 15,000.00
Marketing Associate 15,000.00 15,000.00 15,000.00
2021 2021 2021 2021 2021 2021 2021
April May June July August September October

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - 24,500.00 - - - 17,500.00

35,000.00 25,000.00
- - (10,500.00) - - - (7,500.00)
100,673.33 100,673.33 100,673.33 100,673.33 100,673.33 100,673.33 100,673.33
77,833.33 77,833.33 77,833.33 77,833.33 77,833.33 77,833.33 77,833.33
70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00
5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
- - - - - - -

- - - - - - -

240.00 240.00 240.00 240.00 240.00 240.00 240.00


240.00 240.00 240.00 240.00 240.00 240.00 240.00

- - - - - - -

- - - - - - -

600.00 600.00 600.00 600.00 600.00 600.00 600.00


- - - - - - -

22,000.00 22,000.00 22,000.00 22,000.00 22,000.00 22,000.00 22,000.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00

100,673.33 100,673.33 125,173.33 100,673.33 100,673.33 100,673.33 118,173.33


(100,673.33) (100,673.33) (125,173.33) (100,673.33) (100,673.33) (100,673.33) (118,173.33)
- - - - - - -

(100,673.33) (100,673.33) (125,173.33) (100,673.33) (100,673.33) (100,673.33) (118,173.33)

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00


15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Actual
2021 2021 2021 2022 2022
November December TOTAL January February
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
35,000.00 52,500.00 180,600.00 17,500.00 45,500.00
-
50,000.00 75,000.00 258,000.00 25,000.00 65,000.00
(15,000.00) (22,500.00) (77,400.00) (7,500.00) (19,500.00)
120,673.33 120,673.33 1,263,080.00 107,840.00 105,840.00
77,833.33 77,833.33 934,000.00 93,000.00 93,000.00
70,000.00 70,000.00 840,000.00 84,000.00 84,000.00
5,833.33 5,833.33 70,000.00 7,000.00 7,000.00
2,000.00 2,000.00 24,000.00 2,000.00 2,000.00
- - - - -
-
-
-
- - - - -
-
240.00 240.00 2,880.00 240.00 240.00
240.00 240.00 2,880.00 240.00 240.00
-
- - - - -
-
-
- - - - -
-
-
600.00 600.00 7,200.00 600.00 600.00
20,000.00 20,000.00 55,000.00 12,000.00 10,000.00
- 12,000.00 10,000.00
20,000.00 20,000.00 55,000.00
-
22,000.00 22,000.00 264,000.00 2,000.00 2,000.00
-
-
-
-
-
-
2,000.00 2,000.00 24,000.00 2,000.00 2,000.00
-
-
-
20,000.00 20,000.00 240,000.00
-
-
155,673.33 173,173.33 1,443,680.00 125,340.00 151,340.00
(155,673.33) (173,173.33) (1,443,680.00) (125,340.00) (151,340.00)
-
- - - - -
-
(155,673.33) (173,173.33) (1,443,680.00) (125,340.00) (151,340.00)

40,000.00 40,000.00 48,000.00 48,000.00


15,000.00 15,000.00 18,000.00 18,000.00
15,000.00 15,000.00 18,000.00 18,000.00
2022 2022 2022 2022 2022 2022 2022
March April May June July August September

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - 42,000.00 - - -

60,000.00
- - - (18,000.00) - - -
95,840.00 95,840.00 95,840.00 95,840.00 95,840.00 95,840.00 95,840.00
93,000.00 93,000.00 93,000.00 93,000.00 93,000.00 93,000.00 93,000.00
84,000.00 84,000.00 84,000.00 84,000.00 84,000.00 84,000.00 84,000.00
7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
- - - - - - -

- - - - - - -

240.00 240.00 240.00 240.00 240.00 240.00 240.00


240.00 240.00 240.00 240.00 240.00 240.00 240.00

- - - - - - -

- - - - - - -

600.00 600.00 600.00 600.00 600.00 600.00 600.00


- - - - - - -

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

95,840.00 95,840.00 95,840.00 137,840.00 95,840.00 95,840.00 95,840.00


(95,840.00) (95,840.00) (95,840.00) (137,840.00) (95,840.00) (95,840.00) (95,840.00)
- - - - - - -

(95,840.00) (95,840.00) (95,840.00) (137,840.00) (95,840.00) (95,840.00) (95,840.00)

48,000.00 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00


18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
-
- - - - - -
-
-

-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
21,000.00 52,500.00 63,000.00 241,500.00 - -
-
30,000.00 75,000.00 90,000.00 345,000.00
(9,000.00) (22,500.00) (27,000.00) (103,500.00)
95,840.00 120,840.00 120,840.00 1,222,080.00 - -
93,000.00 93,000.00 93,000.00 1,116,000.00 - -
84,000.00 84,000.00 84,000.00 1,008,000.00
7,000.00 7,000.00 7,000.00 84,000.00
2,000.00 2,000.00 2,000.00 24,000.00
- - - - - -
-
-
-
- - - - - -
-
240.00 240.00 240.00 2,880.00 - -
240.00 240.00 240.00 2,880.00
-
- - - - - -
-
-
- - - - - -
-
-
600.00 600.00 600.00 7,200.00
- 25,000.00 25,000.00 72,000.00 - -
25,000.00 25,000.00 72,000.00
-
-
2,000.00 2,000.00 2,000.00 24,000.00 - -
-
-
-
-
-
-
2,000.00 2,000.00 2,000.00 24,000.00
-
-
-
-
-
-
116,840.00 173,340.00 183,840.00 1,463,580.00 - -
(116,840.00) (173,340.00) (183,840.00) (1,463,580.00) - -
-
- - - - - -
-
(116,840.00) (173,340.00) (183,840.00) (1,463,580.00) - -

48,000.00 48,000.00 48,000.00


18,000.00 18,000.00 18,000.00
18,000.00 18,000.00 18,000.00
2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -
Actual
2021 2021 2021
GL Name January February March
Sales 209,575 205,383 200,853
Food & Beverage 209,575 205,383 200,853
Sales - Drinks
Sales - Food
Sales - Royalty 209,575 205,383 200,853
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin 209,575 205,383 200,853
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) 181,750 181,750 201,750
Labor Cost - GAE 81,750 81,750 81,750
Salaries & Wages 75,000 75,000 75,000
13th Month Expense 6,250 6,250 6,250
Health and Medical Expenses 500 500 500
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE - - -
Stationery & Office Supplies
Postage & Telephone - GAE
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE - - -
Professional Fees
Outside Services
Legal Fees
Others - GAE 100,000 100,000 120,000
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost 100,000 100,000 120,000
Recruitment Expenses
Representation
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses 181,750 181,750 201,750
Net Operating Income / (Loss) 27,825 23,633 (897)
xx
Other Income / (Expenses) 500,000 500,000 600,000
Franchise Fees 500,000 500,000 600,000
EBITDA 527,825 523,633 599,103

Franchising Manager 75,000 75,000 75,000

10 10 12
50,000 50,000 50,000
10,000 10,000 10,000
2021 2021 2021 2021 2021 2021
April May June July August September
286,215 334,514 299,095 293,113 322,424 354,667
286,215 334,514 299,095 293,113 322,424 354,667

286,215 334,514 299,095 293,113 322,424 354,667

- - - - - -
- - - - - -

- - - - - -

- - - - - -
- - - - - -

- - - - - -

- - - - - -

- - - - - -
- - - - - -
286,215 334,514 299,095 293,113 322,424 354,667
- - - - - -

211,750 231,750 231,750 231,750 231,750 241,750


81,750 81,750 81,750 81,750 81,750 81,750
75,000 75,000 75,000 75,000 75,000 75,000
6,250 6,250 6,250 6,250 6,250 6,250
500 500 500 500 500 500
- - - - - -

- - - - - -

- - - - - -

- - - - - -

- - - - - -

- - - - - -

130,000 150,000 150,000 150,000 150,000 160,000

130,000 150,000 150,000 150,000 150,000 160,000

211,750 231,750 231,750 231,750 231,750 241,750


74,465 102,764 67,345 61,363 90,674 112,917
650,000 750,000 750,000 750,000 750,000 800,000
650,000 750,000 750,000 750,000 750,000 800,000
724,465 852,764 817,345 811,363 840,674 912,917

75,000 75,000 75,000 75,000 75,000 75,000

13 15 15 15 15 16
50,000 50,000 50,000 50,000 50,000 50,000
10,000 10,000 10,000 10,000 10,000 10,000
Actual
2021 2021 2021 2021 2022
October November December TOTAL January
347,573 371,407 435,784 3,660,601 396,287
347,573 371,407 435,784 3,660,601 396,287
-
-
347,573 371,407 435,784 3,660,601 396,287
-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
347,573 371,407 435,784 3,660,601 396,287
- - - - -
-
-
-
241,750 251,750 251,750 2,691,000 268,000
81,750 81,750 81,750 981,000 98,000
75,000 75,000 75,000 900,000 90,000
6,250 6,250 6,250 75,000 7,500
500 500 500 6,000 500
- - - - -
-
-
-
- - - - -
-
- - - - -
-
-
- - - - -
-
-
- - - - -
-
-
-
- - - - -
-
-
-
160,000 170,000 170,000 1,710,000 170,000
-
-
-
-
-
-
-
160,000 170,000 170,000 1,710,000 170,000
-
-
-
-
-
241,750 251,750 251,750 2,691,000 268,000
105,823 119,657 184,034 969,601 128,287
-
800,000 850,000 850,000 8,550,000 850,000
800,000 850,000 850,000 8,550,000 850,000
905,823 969,657 1,034,034 9,519,601 978,287

75,000 75,000 75,000 90,000

16 17 17 17
50,000 50,000 50,000 50,000
10,000 10,000 10,000 10,000
2022 2022 2022 2022 2022 2022 2022
February March April May June July August
388,361 379,794 428,455 500,757 447,736 438,781 482,659
388,361 379,794 428,455 500,757 447,736 438,781 482,659

388,361 379,794 428,455 500,757 447,736 438,781 482,659

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
388,361 379,794 428,455 500,757 447,736 438,781 482,659
- - - - - - -

278,000 278,000 288,000 288,000 298,000 298,000 318,000


98,000 98,000 98,000 98,000 98,000 98,000 98,000
90,000 90,000 90,000 90,000 90,000 90,000 90,000
7,500 7,500 7,500 7,500 7,500 7,500 7,500
500 500 500 500 500 500 500
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

180,000 180,000 190,000 190,000 200,000 200,000 220,000

180,000 180,000 190,000 190,000 200,000 200,000 220,000

278,000 278,000 288,000 288,000 298,000 298,000 318,000


110,361 101,794 140,455 212,757 149,736 140,781 164,659
900,000 900,000 950,000 950,000 1,000,000 1,000,000 1,100,000
900,000 900,000 950,000 950,000 1,000,000 1,000,000 1,100,000
1,010,361 1,001,794 1,090,455 1,162,757 1,149,736 1,140,781 1,264,659

90,000 90,000 90,000 90,000 90,000 90,000 90,000

18 18 19 19 20 20 22
50,000 50,000 50,000 50,000 50,000 50,000 50,000
10,000 10,000 10,000 10,000 10,000 10,000 10,000
2022 2022 2022 2022 2022
September October November December TOTAL
530,925 520,307 555,985 643,772 5,713,818
530,925 520,307 555,985 643,772 5,713,818
-
-
530,925 520,307 555,985 643,772 5,713,818
-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
530,925 520,307 555,985 643,772 5,713,818
- - - - -
-
-
-
318,000 348,000 348,000 348,000 3,676,000
98,000 98,000 98,000 98,000 1,176,000
90,000 90,000 90,000 90,000 1,080,000
7,500 7,500 7,500 7,500 90,000
500 500 500 500 6,000
- - - - -
-
-
-
- - - - -
-
- - - - -
-
-
- - - - -
-
-
- - - - -
-
-
-
- - - - -
-
-
-
220,000 250,000 250,000 250,000 2,500,000
-
-
-
-
-
-
-
220,000 250,000 250,000 250,000 2,500,000
-
-
-
-
-
318,000 348,000 348,000 348,000 3,676,000
212,925 172,307 207,985 295,772 2,037,818
-
1,100,000 1,250,000 1,250,000 1,250,000 12,500,000
1,100,000 1,250,000 1,250,000 1,250,000 12,500,000
1,312,925 1,422,307 1,457,985 1,545,772 14,537,818

90,000 90,000 90,000 90,000

22 25 25 25
50,000 50,000 50,000 50,000
10,000 10,000 10,000 10,000
Budget
2023 2023 2023 2023 2023 2023 2023 2023
January February March April May June July August

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023 2023 2023
September October November December TOTAL
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
- - - - -
-
- - - - -
-
-
- - - - -
-
-
- - - - -
-
-
-
- - - - -
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
-
- - - - -
-
- - - - -
Actual
2021 2021 2021
GL Name January February March
Sales
Food & Beverage - - -
Sales - Drinks
Sales - Food
Sales - Royalty
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin - - -
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) 185,013.33 185,013.33 185,013.33
Labor Cost - GAE 83,833.33 83,833.33 83,833.33
Salaries & Wages 76,000.00 76,000.00 76,000.00
13th Month Expense 6,333.33 6,333.33 6,333.33
Health and Medical Expenses 1,500.00 1,500.00 1,500.00
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE 180.00 180.00 180.00
Stationery & Office Supplies 180.00 180.00 180.00
Postage & Telephone - GAE 1,000.00 1,000.00 1,000.00
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE 70,000.00 70,000.00 70,000.00
Professional Fees
Outside Services
Legal Fees 70,000.00 70,000.00 70,000.00
Others - GAE 30,000.00 30,000.00 30,000.00
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses 25,000.00 25,000.00 25,000.00
Representation
Product Quality Assurance
Taxes & Licenses
Training & Development 5,000.00 5,000.00 5,000.00
Total Operating Expenses 185,013.33 185,013.33 185,013.33
Net Operating Income / (Loss) (185,013.33) (185,013.33) (185,013.33)
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA (185,013.33) (185,013.33) (185,013.33)

HR Manager 40,000.00 40,000.00 40,000.00


Recruitment and Hiring Associate 18,000.00 18,000.00 18,000.00
Compensation and Benefits Associate 18,000.00 18,000.00 18,000.00
2021 2021 2021 2021 2021 2021 2021
April May June July August September October

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

185,013.33 185,013.33 185,013.33 185,013.33 185,013.33 185,013.33 185,013.33


83,833.33 83,833.33 83,833.33 83,833.33 83,833.33 83,833.33 83,833.33
76,000.00 76,000.00 76,000.00 76,000.00 76,000.00 76,000.00 76,000.00
6,333.33 6,333.33 6,333.33 6,333.33 6,333.33 6,333.33 6,333.33
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
- - - - - - -

- - - - - - -

180.00 180.00 180.00 180.00 180.00 180.00 180.00


180.00 180.00 180.00 180.00 180.00 180.00 180.00
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
- - - - - - -

- - - - - - -

70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00

70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00


30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00

25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00

5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00


185,013.33 185,013.33 185,013.33 185,013.33 185,013.33 185,013.33 185,013.33
(185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33)
- - - - - - -

(185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33) (185,013.33)

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00


18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
Actual
2021 2021 2021 2022 2022
November December TOTAL January February
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
- - - - -
-
-
-
185,013.33 185,013.33 2,220,160.00 207,480.00 207,480.00
83,833.33 83,833.33 1,006,000.00 101,300.00 101,300.00
76,000.00 76,000.00 912,000.00 91,200.00 91,200.00
6,333.33 6,333.33 76,000.00 7,600.00 7,600.00
1,500.00 1,500.00 18,000.00 2,500.00 2,500.00
- - - - -
-
-
-
- - - - -
-
180.00 180.00 2,160.00 180.00 180.00
180.00 180.00 2,160.00 180.00 180.00
1,000.00 1,000.00 12,000.00 1,000.00 1,000.00
- - - - -
-
-
- - - - -
-
-
-
70,000.00 70,000.00 840,000.00 70,000.00 70,000.00
-
-
70,000.00 70,000.00 840,000.00 70,000.00 70,000.00
30,000.00 30,000.00 360,000.00 35,000.00 35,000.00
-
-
-
-
-
-
-
-
25,000.00 25,000.00 300,000.00 30,000.00 30,000.00
-
-
-
5,000.00 5,000.00 60,000.00 5,000.00 5,000.00
185,013.33 185,013.33 2,220,160.00 207,480.00 207,480.00
(185,013.33) (185,013.33) (2,220,160.00) (207,480.00) (207,480.00)
-
- - - - -
-
(185,013.33) (185,013.33) (2,220,160.00) (207,480.00) (207,480.00)

40,000.00 40,000.00 48,000.00 48,000.00


18,000.00 18,000.00 21,600.00 21,600.00
18,000.00 18,000.00 21,600.00 21,600.00
2022 2022 2022 2022 2022 2022 2022
March April May June July August September

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

207,480.00 207,480.00 207,480.00 207,480.00 207,480.00 207,480.00 207,480.00


101,300.00 101,300.00 101,300.00 101,300.00 101,300.00 101,300.00 101,300.00
91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00
7,600.00 7,600.00 7,600.00 7,600.00 7,600.00 7,600.00 7,600.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
- - - - - - -

- - - - - - -

180.00 180.00 180.00 180.00 180.00 180.00 180.00


180.00 180.00 180.00 180.00 180.00 180.00 180.00
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
- - - - - - -

- - - - - - -

70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00

70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00


35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00

30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00

5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00


207,480.00 207,480.00 207,480.00 207,480.00 207,480.00 207,480.00 207,480.00
(207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00)
- - - - - - -

(207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00) (207,480.00)

48,000.00 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00


21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00
21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00 21,600.00
Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
-
- - - - - -
-
-

-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -
-
-
-
207,480.00 207,480.00 207,480.00 2,489,760.00 - -
101,300.00 101,300.00 101,300.00 1,215,600.00 - -
91,200.00 91,200.00 91,200.00 1,094,400.00
7,600.00 7,600.00 7,600.00 91,200.00
2,500.00 2,500.00 2,500.00 30,000.00
- - - - - -
-
-
-
- - - - - -
-
180.00 180.00 180.00 2,160.00 - -
180.00 180.00 180.00 2,160.00
1,000.00 1,000.00 1,000.00 12,000.00
- - - - - -
-
-
- - - - - -
-
-
-
70,000.00 70,000.00 70,000.00 840,000.00 - -
-
-
70,000.00 70,000.00 70,000.00 840,000.00
35,000.00 35,000.00 35,000.00 420,000.00 - -
-
-
-
-
-
-
-
-
30,000.00 30,000.00 30,000.00 360,000.00
-
-
-
5,000.00 5,000.00 5,000.00 60,000.00
207,480.00 207,480.00 207,480.00 2,489,760.00 - -
(207,480.00) (207,480.00) (207,480.00) (2,489,760.00) - -
-
- - - - - -
-
(207,480.00) (207,480.00) (207,480.00) (2,489,760.00) - -

48,000.00 48,000.00 48,000.00


21,600.00 21,600.00 21,600.00
21,600.00 21,600.00 21,600.00
2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -
Actual
2021 2021 2021
GL Name January February March
Sales
Food & Beverage - - -
Sales - Drinks
Sales - Food
Sales - Royalty
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin - - -
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) 191,438.33 191,438.33 191,438.33
Labor Cost - GAE 136,638.33 136,638.33 136,638.33
Salaries & Wages 123,820.00 123,820.00 123,820.00
13th Month Expense 10,318.33 10,318.33 10,318.33
Health and Medical Expenses 2,500.00 2,500.00 2,500.00
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE 300.00 300.00 300.00
Stationery & Office Supplies 300.00 300.00 300.00
Postage & Telephone - GAE 2,000.00 2,000.00 2,000.00
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE 50,000.00 50,000.00 50,000.00
Professional Fees 50,000.00 50,000.00 50,000.00
Outside Services
Legal Fees
Others - GAE 2,500.00 2,500.00 2,500.00
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses
Representation 2,500.00 2,500.00 2,500.00
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses 191,438.33 191,438.33 191,438.33
Net Operating Income / (Loss) (191,438.33) (191,438.33) (191,438.33)
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA (191,438.33) (191,438.33) (191,438.33)

Finance Manager 50,000.00 50,000.00 50,000.00


General Ledger Supervisor 25,000.00 25,000.00 25,000.00
Franchise Accountant 17,000.00 17,000.00 17,000.00
General Accountant 17,000.00 17,000.00 17,000.00
Messenger 14,820.00 14,820.00 14,820.00

570.00 570.00 570.00


2021 2021 2021 2021 2021 2021 2021
April May June July August September October

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

191,438.33 191,438.33 191,438.33 191,438.33 191,438.33 191,438.33 191,438.33


136,638.33 136,638.33 136,638.33 136,638.33 136,638.33 136,638.33 136,638.33
123,820.00 123,820.00 123,820.00 123,820.00 123,820.00 123,820.00 123,820.00
10,318.33 10,318.33 10,318.33 10,318.33 10,318.33 10,318.33 10,318.33
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
- - - - - - -

- - - - - - -

300.00 300.00 300.00 300.00 300.00 300.00 300.00


300.00 300.00 300.00 300.00 300.00 300.00 300.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
- - - - - - -

- - - - - - -

50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00


50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

191,438.33 191,438.33 191,438.33 191,438.33 191,438.33 191,438.33 191,438.33


(191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33)
- - - - - - -

(191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33) (191,438.33)

50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00


25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
17,000.00 17,000.00 17,000.00 17,000.00 17,000.00 17,000.00 17,000.00
17,000.00 17,000.00 17,000.00 17,000.00 17,000.00 17,000.00 17,000.00
14,820.00 14,820.00 14,820.00 14,820.00 14,820.00 14,820.00 14,820.00

570.00 570.00 570.00 570.00 570.00 570.00 570.00


Actual
2021 2021 2021 2022 2022
November December TOTAL January February
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
- - - - -
-
-
-
191,438.33 191,438.33 2,297,260.00 216,660.50 216,660.50
136,638.33 136,638.33 1,639,660.00 161,860.50 161,860.50
123,820.00 123,820.00 1,485,840.00 147,102.00 147,102.00
10,318.33 10,318.33 123,820.00 12,258.50 12,258.50
2,500.00 2,500.00 30,000.00 2,500.00 2,500.00
- - - - -
-
-
-
- - - - -
-
300.00 300.00 3,600.00 300.00 300.00
300.00 300.00 3,600.00 300.00 300.00
2,000.00 2,000.00 24,000.00 2,000.00 2,000.00
- - - - -
-
-
- - - - -
-
-
-
50,000.00 50,000.00 600,000.00 50,000.00 50,000.00
50,000.00 50,000.00 600,000.00 50,000.00 50,000.00
-
-
2,500.00 2,500.00 30,000.00 2,500.00 2,500.00
-
-
-
-
-
-
-
-
-
2,500.00 2,500.00 30,000.00 2,500.00 2,500.00
-
-
-
191,438.33 191,438.33 2,297,260.00 216,660.50 216,660.50
(191,438.33) (191,438.33) (2,297,260.00) (216,660.50) (216,660.50)
-
- - - - -
-
(191,438.33) (191,438.33) (2,297,260.00) (216,660.50) (216,660.50)

50,000.00 50,000.00 60,000.00 60,000.00


25,000.00 25,000.00 30,000.00 30,000.00
17,000.00 17,000.00 20,400.00 20,400.00
17,000.00 17,000.00 20,400.00 20,400.00
14,820.00 14,820.00 16,302.00 16,302.00

570.00 570.00 627.00 627.00


2022 2022 2022 2022 2022 2022 2022
March April May June July August September

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

216,660.50 216,660.50 216,660.50 216,660.50 216,660.50 216,660.50 216,660.50


161,860.50 161,860.50 161,860.50 161,860.50 161,860.50 161,860.50 161,860.50
147,102.00 147,102.00 147,102.00 147,102.00 147,102.00 147,102.00 147,102.00
12,258.50 12,258.50 12,258.50 12,258.50 12,258.50 12,258.50 12,258.50
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
- - - - - - -

- - - - - - -

300.00 300.00 300.00 300.00 300.00 300.00 300.00


300.00 300.00 300.00 300.00 300.00 300.00 300.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
- - - - - - -

- - - - - - -

50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00


50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

216,660.50 216,660.50 216,660.50 216,660.50 216,660.50 216,660.50 216,660.50


(216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50)
- - - - - - -

(216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50) (216,660.50)

60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00


30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
20,400.00 20,400.00 20,400.00 20,400.00 20,400.00 20,400.00 20,400.00
20,400.00 20,400.00 20,400.00 20,400.00 20,400.00 20,400.00 20,400.00
16,302.00 16,302.00 16,302.00 16,302.00 16,302.00 16,302.00 16,302.00

627.00 627.00 627.00 627.00 627.00 627.00 627.00


Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
-
- - - - - -
-
-

-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -
-
-
-
216,660.50 216,660.50 216,660.50 2,599,926.00 - -
161,860.50 161,860.50 161,860.50 1,942,326.00 - -
147,102.00 147,102.00 147,102.00 1,765,224.00
12,258.50 12,258.50 12,258.50 147,102.00
2,500.00 2,500.00 2,500.00 30,000.00
- - - - - -
-
-
-
- - - - - -
-
300.00 300.00 300.00 3,600.00 - -
300.00 300.00 300.00 3,600.00
2,000.00 2,000.00 2,000.00 24,000.00
- - - - - -
-
-
- - - - - -
-
-
-
50,000.00 50,000.00 50,000.00 600,000.00 - -
50,000.00 50,000.00 50,000.00 600,000.00
-
-
2,500.00 2,500.00 2,500.00 30,000.00 - -
-
-
-
-
-
-
-
-
-
2,500.00 2,500.00 2,500.00 30,000.00
-
-
-
216,660.50 216,660.50 216,660.50 2,599,926.00 - -
(216,660.50) (216,660.50) (216,660.50) (2,599,926.00) - -
-
- - - - - -
-
(216,660.50) (216,660.50) (216,660.50) (2,599,926.00) - -

60,000.00 60,000.00 60,000.00


30,000.00 30,000.00 30,000.00
20,400.00 20,400.00 20,400.00
20,400.00 20,400.00 20,400.00
16,302.00 16,302.00 16,302.00

627.00 627.00 627.00


2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -
Actual
2021 2021 2021
GL Name January February March
Sales
Food & Beverage - - -
Sales - Drinks
Sales - Food
Sales - Royalty
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin - - -
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) 248,513.33 248,513.33 248,513.33
Labor Cost - GAE 77,333.33 77,333.33 77,333.33
Salaries & Wages 70,000.00 70,000.00 70,000.00
13th Month Expense 5,833.33 5,833.33 5,833.33
Health and Medical Expenses 1,500.00 1,500.00 1,500.00
Rent & CUSA - GAE 50,000.00 50,000.00 50,000.00
Rent Expense - Fixed 50,000.00 50,000.00 50,000.00
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE 180.00 180.00 180.00
Stationery & Office Supplies 180.00 180.00 180.00
Postage & Telephone - GAE 2,000.00 2,000.00 2,000.00
Janitorial & Security - GAE 105,000.00 105,000.00 105,000.00
Security Services 60,000.00 60,000.00 60,000.00
Janitorial Services 45,000.00 45,000.00 45,000.00
Oil & Fuel, Delivery - GAE 1,500.00 1,500.00 1,500.00
Delivery Expenses
Fuel & Oil 1,500.00 1,500.00 1,500.00
Transportation & Travel - GAE
Professional Fees - GAE - - -
Professional Fees
Outside Services
Legal Fees
Others - GAE 12,500.00 12,500.00 12,500.00
Repairs & Maintenance 2,500.00 2,500.00 2,500.00
Membership & Subscriptions
Pest Control 5,000.00 5,000.00 5,000.00
Insurance Expense 5,000.00 5,000.00 5,000.00
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses
Representation
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses 248,513.33 248,513.33 248,513.33
Net Operating Income / (Loss) (248,513.33) (248,513.33) (248,513.33)
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA (248,513.33) (248,513.33) (248,513.33)

Warehouse Manager 45,000 45,000 45,000


Facilities Manager 45,000 45,000 45,000
Facilities Supervisor 25,000 25,000 25,000
2021 2021 2021 2021 2021 2021 2021
April May June July August September October

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

248,513.33 248,513.33 248,513.33 248,513.33 248,513.33 248,513.33 248,513.33


77,333.33 77,333.33 77,333.33 77,333.33 77,333.33 77,333.33 77,333.33
70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00
5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00

- - - - - - -

180.00 180.00 180.00 180.00 180.00 180.00 180.00


180.00 180.00 180.00 180.00 180.00 180.00 180.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
105,000.00 105,000.00 105,000.00 105,000.00 105,000.00 105,000.00 105,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

- - - - - - -

12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00


2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00


5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

248,513.33 248,513.33 248,513.33 248,513.33 248,513.33 248,513.33 248,513.33


(248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33)
- - - - - - -

(248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33) (248,513.33)

45,000 45,000 45,000 45,000 45,000 45,000 45,000


45,000 45,000 45,000 45,000 45,000 45,000 45,000
25,000 25,000 25,000 25,000 25,000 25,000 25,000
Actual
2021 2021 2021 2022 2022
November December TOTAL January February
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
- - - - -
-
-
-
248,513.33 248,513.33 2,982,160.00 271,680.00 271,680.00
77,333.33 77,333.33 928,000.00 92,500.00 92,500.00
70,000.00 70,000.00 840,000.00 84,000.00 84,000.00
5,833.33 5,833.33 70,000.00 7,000.00 7,000.00
1,500.00 1,500.00 18,000.00 1,500.00 1,500.00
50,000.00 50,000.00 600,000.00 60,000.00 60,000.00
50,000.00 50,000.00 600,000.00 60,000.00 60,000.00
-
-
- - - - -
-
180.00 180.00 2,160.00 180.00 180.00
180.00 180.00 2,160.00 180.00 180.00
2,000.00 2,000.00 24,000.00 2,000.00 2,000.00
105,000.00 105,000.00 1,260,000.00 115,500.00 115,500.00
60,000.00 60,000.00 720,000.00 66,000.00 66,000.00
45,000.00 45,000.00 540,000.00 49,500.00 49,500.00
1,500.00 1,500.00 18,000.00 1,500.00 1,500.00
-
1,500.00 1,500.00 18,000.00 1,500.00 1,500.00
-
- - - - -
-
-
-
12,500.00 12,500.00 150,000.00 - -
2,500.00 2,500.00 30,000.00
-
5,000.00 5,000.00 60,000.00
5,000.00 5,000.00 60,000.00
-
-
-
-
-
-
-
-
-
248,513.33 248,513.33 2,982,160.00 271,680.00 271,680.00
(248,513.33) (248,513.33) (2,982,160.00) (271,680.00) (271,680.00)
-
- - - - -
-
(248,513.33) (248,513.33) (2,982,160.00) (271,680.00) (271,680.00)

45,000 45,000 54,000 54,000


45,000 45,000 54,000 54,000
25,000 25,000 30,000 30,000
2022 2022 2022 2022 2022 2022 2022
March April May June July August September

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

271,680.00 271,680.00 271,680.00 271,680.00 271,680.00 271,680.00 271,680.00


92,500.00 92,500.00 92,500.00 92,500.00 92,500.00 92,500.00 92,500.00
84,000.00 84,000.00 84,000.00 84,000.00 84,000.00 84,000.00 84,000.00
7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00

- - - - - - -

180.00 180.00 180.00 180.00 180.00 180.00 180.00


180.00 180.00 180.00 180.00 180.00 180.00 180.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
115,500.00 115,500.00 115,500.00 115,500.00 115,500.00 115,500.00 115,500.00
66,000.00 66,000.00 66,000.00 66,000.00 66,000.00 66,000.00 66,000.00
49,500.00 49,500.00 49,500.00 49,500.00 49,500.00 49,500.00 49,500.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

- - - - - - -

- - - - - - -

271,680.00 271,680.00 271,680.00 271,680.00 271,680.00 271,680.00 271,680.00


(271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00)
- - - - - - -

(271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00) (271,680.00)

54,000 54,000 54,000 54,000 54,000 54,000 54,000


54,000 54,000 54,000 54,000 54,000 54,000 54,000
30,000 30,000 30,000 30,000 30,000 30,000 30,000
Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
-
- - - - - -
-
-

-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -
-
-
-
271,680.00 271,680.00 271,680.00 3,260,160.00 - -
92,500.00 92,500.00 92,500.00 1,110,000.00 - -
84,000.00 84,000.00 84,000.00 1,008,000.00
7,000.00 7,000.00 7,000.00 84,000.00
1,500.00 1,500.00 1,500.00 18,000.00
60,000.00 60,000.00 60,000.00 720,000.00 - -
60,000.00 60,000.00 60,000.00 720,000.00
-
-
- - - - - -
-
180.00 180.00 180.00 2,160.00 - -
180.00 180.00 180.00 2,160.00
2,000.00 2,000.00 2,000.00 24,000.00
115,500.00 115,500.00 115,500.00 1,386,000.00 - -
66,000.00 66,000.00 66,000.00 792,000.00
49,500.00 49,500.00 49,500.00 594,000.00
1,500.00 1,500.00 1,500.00 18,000.00 - -
-
1,500.00 1,500.00 1,500.00 18,000.00
-
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
271,680.00 271,680.00 271,680.00 3,260,160.00 - -
(271,680.00) (271,680.00) (271,680.00) (3,260,160.00) - -
-
- - - - - -
-
(271,680.00) (271,680.00) (271,680.00) (3,260,160.00) - -

54,000 54,000 54,000


54,000 54,000 54,000
30,000 30,000 30,000
2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -
Actual
2021 2021 2021
GL Name January February March
Sales
Food & Beverage - - -
Sales - Drinks
Sales - Food
Sales - Royalty
Sales Discounts
Sales Returns & Allowances
Cost of Sales - - -
Food Cost - - -
Cost of Sales - Drinks
Cost of Sales - Food
Direct Labor - - -
Salaries & Wages - DL
13th Month Expense - DL
Medical Expenses - DL
Overhead - - -
Rent & CUSA - OH - - -
Rent Expense - Fixed - OH
CUSA Charges - OH
Aircon Charges - OH
Utilities - OH - - -
Light & Water - OH
Supplies - OH
Delivery - OH
Repairs & Maintenance - OH
Postage & Telephone - OH
Janitorial & Security - OH - - -
Security Services - OH
Janitorial Services - OH
Oil & Fuel - OH
Taxes & Licenses - OH
Others - OH - - -
Subscription - OH
Mall Charges & Privilege Fee - OH
Pest Control - OH
Insurance Expenses - OH
Meals - OH
Transportation & Travel - OH
Professional Fees - OH
Representation - OH
Product Quality Assurance – OH
Oil & Fuel – OH
Input Tax Expense
Total Cost of Sales - - -
Gross Margin - - -
Selling Expenses - - -
Advertising Expense
Marketing Expenses and Tie-Ups
Marketing Support Income
GAE (Excluding Depreciation) (264,833.33) (264,833.33) (264,833.33)
Labor Cost - GAE (304,833.33) (304,833.33) (304,833.33)
Salaries & Wages 280,000.00 280,000.00 280,000.00
13th Month Expense 23,333.33 23,333.33 23,333.33
Health and Medical Expenses 1,500.00 1,500.00 1,500.00
Rent & CUSA - GAE - - -
Rent Expense - Fixed
CUSA Charges
Aircon Charges
Utilities - GAE - - -
Light & Water
Supplies - GAE - - -
Stationery & Office Supplies
Postage & Telephone - GAE
Janitorial & Security - GAE - - -
Security Services
Janitorial Services
Oil & Fuel, Delivery - GAE - - -
Delivery Expenses
Fuel & Oil
Transportation & Travel - GAE
Professional Fees - GAE - - -
Professional Fees
Outside Services
Legal Fees
Others - GAE 40,000.00 40,000.00 40,000.00
Repairs & Maintenance
Membership & Subscriptions
Pest Control
Insurance Expense
Meals
Donation & Contributions
Research & Development
Franchise Cost
Recruitment Expenses
Representation 40,000.00 40,000.00 40,000.00
Product Quality Assurance
Taxes & Licenses
Training & Development
Total Operating Expenses (264,833.33) (264,833.33) (264,833.33)
Net Operating Income / (Loss) 264,833.33 264,833.33 264,833.33
xx
Other Income / (Expenses) - - -
Franchise Fees
EBITDA 264,833.33 264,833.33 264,833.33

CEO 100,000 100,000 100,000


CFO 100,000 100,000 100,000
VP for Marketing 80,000 80,000 80,000
2021 2021 2021 2021 2021 2021 2021
April May June July August September October

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

(264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33)


(304,833.33) (304,833.33) (304,833.33) (304,833.33) (304,833.33) (304,833.33) (304,833.33)
280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00
23,333.33 23,333.33 23,333.33 23,333.33 23,333.33 23,333.33 23,333.33
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00

(264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33) (264,833.33)


264,833.33 264,833.33 264,833.33 264,833.33 264,833.33 264,833.33 264,833.33
- - - - - - -

264,833.33 264,833.33 264,833.33 264,833.33 264,833.33 264,833.33 264,833.33

100,000 100,000 100,000 100,000 100,000 100,000 100,000


100,000 100,000 100,000 100,000 100,000 100,000 100,000
80,000 80,000 80,000 80,000 80,000 80,000 80,000
Actual
2021 2021 2021 2022 2022
November December TOTAL January February
-
- - - - -
-
-

-
-
- - - - -
- - - - -
-
-
- - - - -
-
-
-
- - - - -
- - - - -
-
-
-
- - - - -
-
-
-
-
-
- - - - -
-
-
-
-
- - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - -
- - - - -
- - - - -
-
-
-
(264,833.33) (264,833.33) (3,178,000.00) (340,666.67) (340,666.67)
(304,833.33) (304,833.33) (3,658,000.00) (380,666.67) (380,666.67)
280,000.00 280,000.00 3,360,000.00 350,000.00 350,000.00
23,333.33 23,333.33 280,000.00 29,166.67 29,166.67
1,500.00 1,500.00 18,000.00 1,500.00 1,500.00
- - - - -
-
-
-
- - - - -
-
- - - - -
-
-
- - - - -
-
-
- - - - -
-
-
-
- - - - -
-
-
-
40,000.00 40,000.00 480,000.00 40,000.00 40,000.00
-
-
-
-
-
-
-
-
-
40,000.00 40,000.00 480,000.00 40,000.00 40,000.00
-
-
-
(264,833.33) (264,833.33) (3,178,000.00) (340,666.67) (340,666.67)
264,833.33 264,833.33 3,178,000.00 340,666.67 340,666.67
-
- - - - -
-
264,833.33 264,833.33 3,178,000.00 340,666.67 340,666.67

100,000 100,000 125,000 125,000


100,000 100,000 125,000 125,000
80,000 80,000 100,000 100,000
2022 2022 2022 2022 2022 2022 2022
March April May June July August September

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

(340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67)


(380,666.67) (380,666.67) (380,666.67) (380,666.67) (380,666.67) (380,666.67) (380,666.67)
350,000.00 350,000.00 350,000.00 350,000.00 350,000.00 350,000.00 350,000.00
29,166.67 29,166.67 29,166.67 29,166.67 29,166.67 29,166.67 29,166.67
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00

40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00

(340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67) (340,666.67)


340,666.67 340,666.67 340,666.67 340,666.67 340,666.67 340,666.67 340,666.67
- - - - - - -

340,666.67 340,666.67 340,666.67 340,666.67 340,666.67 340,666.67 340,666.67

125,000 125,000 125,000 125,000 125,000 125,000 125,000


125,000 125,000 125,000 125,000 125,000 125,000 125,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000
Budget
2022 2022 2022 2022 2023 2023
October November December TOTAL January February
-
- - - - - -
-
-

-
-
- - - - - -
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
- - - - - -
-
-
-
- - - - - -
-
-
-
-
-
- - - - - -
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -
-
-
-
(340,666.67) (340,666.67) (340,666.67) (4,088,000.00) - -
(380,666.67) (380,666.67) (380,666.67) (4,568,000.00) - -
350,000.00 350,000.00 350,000.00 4,200,000.00
29,166.67 29,166.67 29,166.67 350,000.00
1,500.00 1,500.00 1,500.00 18,000.00
- - - - - -
-
-
-
- - - - - -
-
- - - - - -
-
-
- - - - - -
-
-
- - - - - -
-
-
-
- - - - - -
-
-
-
40,000.00 40,000.00 40,000.00 480,000.00 - -
-
-
-
-
-
-
-
-
-
40,000.00 40,000.00 40,000.00 480,000.00
-
-
-
(340,666.67) (340,666.67) (340,666.67) (4,088,000.00) - -
340,666.67 340,666.67 340,666.67 4,088,000.00 - -
-
- - - - - -
-
340,666.67 340,666.67 340,666.67 4,088,000.00 - -

125,000 125,000 125,000


125,000 125,000 125,000
100,000 100,000 100,000
2023 2023 2023 2023 2023 2023 2023 2023
March April May June July August September October

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -
- - - - - - - -
- - - - - - - -

- - - - - - - -
2023 2023 2023
November December TOTAL
-
- - -
-
-

-
-
- - -
- - -
-
-
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
- - -
- - -
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
- - -
-
-
- - -
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
- - -
-
- - -
-
- - -

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