Business Plan

November 10, 2022

Amaku Ochiru Cafe

Brgy. Ibabang Palale
Tayabs, City 4327
09498349159
AmakuOchiru@gmail.com
Confidentiality Agreement

The undersigned reader acknowledges that any information provided by

_________________________ in this business plan, other than information that is in the public
domain, is confidential in nature, and any disclosure or use of same by the reader may cause
serious harm or damage to ________________________. Therefore, the undersigned agrees to
disclose it without express written permission from ________________________________.

Upon request, the undersigned reader will immediately return this document to

___________________________.

___________________

Signature

___________________

Name (typed or printed)

___________________

Date

This is a business plan. It does not imply an offering of securities.

 Table of Contents

Confidentiality Agreement 2
I. Executive Summary 4
Executive Summary 4
II. Company Description 5
Company Description Worksheet 5
III. Products & Services 6
Product & Service Description Worksheet 6
IV. Marketing Plan 7
SWOT Analysis Worksheet 7
Competitor Data Collection Plan 8
Competitive Analysis Worksheet 8
Marketing Expenses Strategy Chart 9
Pricing Strategy Worksheet 9
Distribution Channel Assessment Worksheet 9
V. Operational Plan 10
VI. Management & Organization 11
Management Worksheet 11
Organization Chart 11
VII. Startup Expenses & Capitalization 15
VIII. Financial Plan 14
IX. Appendices 23
X. Refining the Plan 37
 I. Executive Summary

Amaku Ochiru Café is a company that will bring your sweet tooth to the greatest
experience in the world of sweets.
Amaku Ochiru Cafe will give you what kind of sweets your mouth drools for on
Valentine the sweetness is with you, on special occasions cakes will be waiting to be taken.
Make Amaku Ochiru Cafe known in one year, It will be available the whole of Luzon,
and you will be able to enjoy and buy Amaku Ochiru Desserts in every part of the Philippines.
Amaku Ochiru Desserts targets are mostly high school and college girls since they
arepeople whot like dessert the most.
We Amaku Ochiru Cafe is different from the Desserts shop in the Philippines since our
shop is a café that cats theme since in research girls are mostly cat type persons.
The company will hire a specialist in dessert making for the kitchen shop. We will hire
males for the café since having a prince charming inside the café will attract customers.
 II. Company Description

Business Name Amaku Ochiru Café

Company Mission To give smiles and connect people through sweets in their daily lives
Statement

Company A sweet for everybody young or old, poor, or right we serve to give
Philosophy/ Values you a smile for the day

Company Vision The place of sweetness that will always put a stone on your lips

Goals & Milestone

1. Give smile to the people
2. Be known and beloved by the region
3. Be known and belove by the County

Target Market People that like sweets, especially girls.

Industry/ 1. Summit Blend Cafe Bar

Competitors 2. Cafe Dentista
3. G Cafe Tayabas

Legal Structure/ Partnership

Ownership

III. Product & Services

Business Name Amaku Ochiru Café

Product/ We offer Dessert and Drinks and a cat petting zone to alleviate the stress
Service Idea your stress level

Special Benefits  Discounted with a Date

 Membership Discount
 Completion of Card paw stamp free 1 item
 Special events during Valentine’s, Halloween, Christmas etc.

Unique Cat petting area

Features Pets are allowed

Production and Online Delivery

Delivery Dine in and dine out

Suppliers Alternatives Food Corporation

 Unit 2502 The Finance Center 26th St. Taguig City,
 Metro Manila Philippines 1604.
 afc sales@alternatives.ph 
 (02) 86317228

IV. Marketing Plan

Strengths Weakness Opportunities Treats
 Product/ Service  High-  Health issues  Catering sweat  New studies
Offering Quality in consuming tooth persons to of the effect
service and too much of the satisfy their of sugar on
products. product cravings the health
Brand/ Marketing  Easy to  New logo or  Few cafés  Possibility of
understand brand competition appearing in
the Brand’s the new café
meaning shop
Staff/HR  Trained  Hard to build  Fresh trained  Competitor in
store crew graduate to hiring
recruit graduates
Finance  More  Hard to find an  Chance to gain  Inflation of
sources of investor investment as a products
funding start-up

 It can be by  Un-sync  Improving  Undiscipline

Operations/ the other if thinking minds Management Management
Management the partner
is away

 Additional  Shops that sell  Easy to enter  Future

Market place to drinks emerging
conduct competitor
meetings
Can any of your strengths help with improving your weaknesses or combating your threats?
If so, please describe how below.
None since my strength is now directly connected to my weakness.
Based on the information above, what are your immediate goals/next steps?
Find the solution for my weakness.
Based on the information above, what are your long-term goals/next steps?
Make my brand stand out against other competitors and expand my store to a different city.

Amaku Ochiru Café has a feature of a cat petting zone where you can alleviate your
stress level by playing with the cats. By being our patron, you will gain a membership card that
gives you a discount on every purchase you do in addition to a patron to get more discounts you
can play with the cat for the cat card discount.
Amaku Ochiru Café ideal customers are in the age of teens and above especially girls of
this age they can be students or office ladies, and the store will be located just a few blocks
across the school.

Competitor Data Collection Plan

Price 65 45 49
Benefits/Features Bar at night Filipino based menu N/A

Size/profitability local local local

Market strategy Facebook Ad Facebook Ad Facebook Ad d
Competitive Analysis Worksheet
FACTOR Summit Blend Cafe Dentista G Cafe Importance to
Me Cafe Bar Tayabas Customer

Products s s s s 1
Price s w s s 1
Quality s s s s 1
Selection s s s w 1
Service s s s s 1
Reliability s s s s 1
Stability s s s s 1
Expertise s s s s 1
Company w s s s 1
Reputation
Location s s s s 1
Appearance s s s s 1
Sales Method s s s s 1

Credit w s w w 2
Policies
Advertising w s w w 3
Image w s s s 2

Amaku Ochiru café is a café that serves coffee drinks and bread, and it specializes in
making desserts that girls in teens and above like. In addition, having a cat petting zone can also
be said to be a place to relieve stress.
Amaku Ochiru café will advertise the products and its service through social media like
Facebook and Instagram, in addition, the store will give out flyers a few days before the grand
opening of the store.
Amaku Ochiru café logo will have a coffee and desserts image that shows it café that
specializes in dessert making.

Marketing Expenses Strategy Chart

 Target market 1 Target market 2
Flyers Facebook

One-Time Expenses Php5000 Php376

Monthly or Annual Php5000 Php4512

Expenses

Labor Costs Php1350 Php0

Annual Marketing Budget

Year:2027
JAN FEB MAR Q1 APR MAY JUN Q2 JUL AUG SEP Q3 OCT NOV DEC Q4 FY
MARKETING / COMMUNICATIONS
Brand Development
Messaging / Brand Framework ₱ 8,000.00 ₱ - ₱ - ₱ 8,000.00 ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 8,000.00

Public Relations
Agency Fees (or Consulting Retainer) ₱ - ₱ - ₱ 4,000.00 ₱ 4,000.00 ₱ - ₱ - ₱ 4,500.00 ₱ 4,500.00 ₱ - ₱ - ₱ 5,200.00 ₱ 5,200.00 ₱ - ₱ - ₱ 5,500.00 ₱ 5,500.00 ₱ 19,200.00

Advertising
Print advertising ₱ 5,000.00 ₱ 3,000.00 ₱ 1,200.00 ₱ 9,200.00 ₱ - ₱ - ₱ 5,000.00 ₱ 5,000.00 ₱ 1,200.00 ₱ 3,200.00 ₱ - ₱ 4,400.00 ₱ - ₱ 3,000.00 ₱ 5,000.00 ₱ 8,000.00 ₱ 26,600.00
Social media advertising ₱ 376.00 ₱ 376.00 ₱ 376.00 ₱ 1,128.00 ₱ 376.00 ₱ 376.00 ₱ 376.00 ₱ 1,128.00 ₱ 376.00 ₱ 376.00 ₱ 376.00 ₱ 1,128.00 ₱ 376.00 ₱ 376.00 ₱ 376.00 ₱ 1,128.00 ₱ 4,512.00

MARKET RESEARCH & MEMBERSHIPS

Analyst Fees
Analyst Group Membership #1 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 2,368.00 ₱ 9,472.00
MARKETING EVENTS/TRAVEL
Events
Feb. 14 2027 Valentines
Oct 31 2027 Holloween
Dec 25 2027 Cristmas
Event Support
Booth property ₱ - ₱ 25,000.00 ₱ - ₱ 25,000.00 ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 10,000.00 ₱ - ₱ 25,000.00 ₱ 35,000.00 ₱ 60,000.00
Graphics & Signage ₱ - ₱ 5,000.00 ₱ - ₱ 5,000.00 ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 10,000.00 ₱ - ₱ 20,000.00 ₱ 30,000.00 ₱ 35,000.00
Giveaways & Apparel ₱ - ₱ 10,000.00 ₱ - ₱ 10,000.00 ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 20,000.00 ₱ - ₱ 35,000.00 ₱ 55,000.00 ₱ 65,000.00
Sales Support
Printing and other printed materials ₱ 5,000.00 ₱ 5,000.00 ₱ 3,000.00 ₱ 13,000.00 ₱ 1,200.00 ₱ - ₱ - ₱ 1,200.00 ₱ 5,000.00 ₱ 1,200.00 ₱ 3,200.00 ₱ 9,400.00 ₱ - ₱ 3,000.00 ₱ 5,000.00 ₱ 8,000.00 ₱ 31,600.00
Pricing Strategy
YTD ACTUALS Worksheet₱ 77,696.00 ₱ 14,196.00 ₱ 22,496.00 ₱ 144,996.00 ₱ 259,384.00
 Business Name Amaku Ochiru café
Which of the following pricing strategies will you employ?
Cost Plus Value-Based Others:
The pricing of Amaku Ochiru café to their products will follow the average pricing of those
certain items like coffee and desserts so that the buyers or consumers will not be intimidated to
the price of the item.

Distribution Channel Assessment Worksheet

Distribution Channel 1
Direct sales
Ease of Entry Oligopoly
Geographic Proximity  The store will be built a few blocks away from the high
school or college.
 The store will be near the roadside.
Costs None

Competitors’ Positions More well-known in the industry

Management presentation skills, communication skills, leading change, and

Experience strategic thinking.

Staffing Capabilities Capable of giving the right job to a more experienced worker

Marketing Needs Wants

Sales Forecast (12 Months)

Amaku Ochiru café

Fiscal Year Begins Jan-16

12-month Sales Forecast
Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Annual
Cappuccino 1104 1304 1173 903 998 1020 1049 1173 1104 1304 1104 1304 13540
Sale price @ unit 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00
Cat 1 TOTAL 44,160 52,160 46,920 36,120 39,920 40,800 41,960 46,920 44,160 52,160 44,160 52,160 541,600

Mochia 1104 1193 1049 850 988 1014 1173 1049 1381 1193 1381 1193 13568
\

V. Operational Plan
Production Amaku Ochiru café production will be made by hand and machine
the coffee will be created using the coffee maker while the desserts
and bread will be created by hand.
Quality Control To control the quality of the coffee the store will buy new coffee
beans for production while the bread and dessert will be baked or
made daily to achieve great consistency.
Location a) 100m square meter.
b) Residential
c) Serve any customer that is within the city.
d) Can buy it directly inside the store in the Residential district, in
addition, you can order online.
e) Estate cost
 Land – Php550000
 Construction- Php500000
f) Utilities – 100000 per year
Legal environment g) Permits
 Business License
 Retail Food Service License
 Resale License
 Sign Permit
 Coffee Shop Insurance
 Food Handler’s Permit
 Building Health Permit
 Liquor License
 Animal Permit
h) Patent – None
i) Insurance – Php4350 per month
j) Environmental issue – None
k) Special regulations - None
Personnel l) The serving staff only needs a clean background while the cook
and the barista need experience.
m) 4 personnel excluding myself
n) Yes, I will hire.
o) Personnel
 Two waiters/waitresses to serve the customer.
 A barista to create or mix the drinks
 A cook/ pâtissier to make/bake the bread and desserts.
p) Monthly base
q) I will post a hiring ad and I will text their skill upon applying in
the store.
r) The employees will undergo hospitality training.

Inventory  The inventory the shop will have been raw material inventory
 The raw monthly must have a value that cost Php30000.
  80% of average inventory turnover.
 I will have a higher inventory in Feb, Oct-Dec.
 The raw material will be ordered 1 week in advance before the
end of the month.
Suppliers  Alternatives Food Corporation is the most trusted food
corporation in the Philippines.
 Cash or Credit.
 Most trusted food corporation in the Philippines.
 I have no backup supplier.
 I have contingency capital in case of inflation on raw materials.
 Pay upon delivery
Credit policies  The payment can only be done by cash or e-money like g-cash.

VI. Management & Organization

 Manager- have studied business management for two years or more.
Cook/ pâtissier – have experience in the pâtissier industry for at least a
Bio/s year
Barista- have learned a barista job for at least 6 months.

Gaps in
Management or Having only 6 months to 2 years’ worth of experience in the industry.
Experience

a) Accountant that is my classmate in my senior year in high school.

Advisors b) Mentor that taught me all about business knowledge.

Organization Chart

Manager/Owner

Cook/ pâtissier Waiter/Waitress Barista

VII. Startup Expenses & Capitalization

Startup Expenses    
Amaku Ochiru Café  
   
   
Sources of Capital  
   

Owners' Investment (name and percent ownership)  

Lawrence Oabel 40%
Mr. Cruz 30%
Mr. Rodriquez 30%
Total Investment 100%
   
   
Startup Expenses  
   
Buildings/Real Estate  
Land ₱ 550,000.00
Construction ₱ 500,000.00
Installation water system ₱ 5,000.00
Installation Electricity ₱ 5,000.00
Total Buildings/Real Estate ₱ 1,060,000.00
   
Capital Equipment List  
Table set ₱ 40,000.00
Coffee machine ₱ 10,000.00
Ice cream machine ₱ 55,000.00
Oven ₱ 90,000.00
Mixer ₱ 13,000.00
Utensils ₱ 5,000.00
Cooking set ₱ 10,000.00
Cabinet ₱ 8,000.00
Total Capital Equipment ₱ 231,000.00
   
Location and Admin Expenses  
Utility deposits ₱ 5,000.00
Legal and accounting fees ₱ 4,000.00
Pre-opening salaries  
Cook ₱ 24,000.00
Barista ₱ 18,000.00
Waiter / Waitress *2 ₱ 24,000.00
Total Location and Admin Expenses   ₱ 75,000.00

Opening Inventory    
Coffee ₱ 8,000.00
Flour ₱ 3,000.00
Eggs ₱ 20,000.00
Sweeteners ₱ 65,000.00
Milk ₱ 50,000.00
Total Inventory ₱ 146,000.00
   

Advertising and Promotional Expenses  

Advertising Facebook ₱ 5,000.00
Signage ₱ 2,000.00
Printing ₱ 5,000.00
Events Display and give away  
Valentine ₱ 40,000.00
Halloween ₱ 40,000.00
Christmas ₱ 80,000.00

Total Advertising/Promotional Expenses ₱ 172,000.00

   
Other Expenses  
Electricity (monthly) ₱ 5,000.00
Water (monthly) ₱ 2,500.00
Total Other Expenses ₱ 7,500.00
   
Reserve for Contingencies  
Injuries receive in work ₱ 80,000.00
Maintenance of machine ₱ 50,000.00
Funds against inflation ₱ 5,000.00
Total Contingencies funds ₱ 135,000.00
   
Working Capital ₱ 500,000.00
   
Summary Statement  
   
Sources of Capital  
Owners' and other investments ₱ 500,000.00
Total Source of Funds ₱ 500,000.00
   
Startup Expenses  
Buildings/real estate ₱ 1,060,000.00
Capital equipment ₱ 231,000.00
Location/administration expenses ₱ 75,000.00
Opening inventory ₱ 146,000.00
Advertising/promotional expenses ₱ 172,000.00
Other expenses ₱ 7,500.00
Contingency fund ₱ 135,000.00
Working Capital ₱ 500,000.00
Total Startup Expenses ₱ 2,326,500.00
   
Owners  
Lawrence Oabel  
Mr. Cruz  
Mr. Rodriquez    
Opening Day Balance Sheet
Amaku Ochiru Café

Assets

Current Assets
Inventory ₱ 500,000.00
Total Current Assets ₱ 500,000.00

Fixed Assets
Machinery & Equipment ₱ 78,000.00
Furniture & Fixtures ₱ 135,000.00
Real Estate / Buildings ₱ 1,050,000.00
Water and Electricity Installment ₱ 10,000.00
Total Fixed Assets ₱ 1,273,000.00
Total Assets ₱ 1,773,000.00

Liabilities & Net Worth

Current Liabilities
Taxes Payable ₱ 8,000.00
Other current liabilities (Insurance) ₱ 4,350.00
Total Current Liabilities ₱ 12,350.00

Total Liabilities ₱ 12,350.00

Owners' Equity (Net Worth) ₱ 1,760,650.00

Total Liabilities & Net Worth ₱ 1,773,000.00

Personal Financial Statement

Mr. Lawrence Oabel Jan. 2032
Assets Amount(s)
Savings in bank Php800,000
Marubeni Corporation Stocks Php170,000
Paramount Life Insurance Php870,000
Personal property (clothes and jewelry) Php100,000
Mitsubishi Mirage Php711,000
Real estate (House and Lot) Php1,200,000

Total Assets Php3,851,000

Liabilities
Income tax Php20,000

Total Liabilities Php20,000

Net Worth Php3,831,000

Mr. Cruz Jan. 2032
Assets Amount(s)
Savings in bank Php925,000
Stocks (ABACORE CAPITAL HOLDING INC. Php150,000
Philippine AXA Life Insurance Php600,000
Personal property (clothes and jewelry) Php150,000
Honda Brio Php650,000
Real estate (house and lot) Php2,500,000

Total Assets Php4,975,000

Liabilities
Tax Payable Php50,000

Total Liabilities Php50,000

Net Worth 4,925,000

Mr. Rodriquez Jan. 2032

Assets Amount(s)
Savings in bank Php750,000
Stocks (APC GROUP INC.) Php200,000
Life Insurance Php500,000
Personal property (clothes and jewelry) Php200,000
Ford EcoSport Php750,000
Real estate (house and lot) Php2,000,000

Total Assets Php4,400,000

Liabilities
Tax Payable Php30,000

Total Liabilities Php30,000

Net Worth Php4,370,000

 Profit+A2:O38 and Loss Projection (12 Months)
Amaku Ochiru Cafe
Fiscal Year Begins
Jan-27
Revenue (Sales)
Coffee 220,800 238,440 209,760 163,400 202,400 198,800 209,760 209,760 231,880 238,440 231,880 238,440 2,593,760
Bread 86,400 91,800 82,080 65,880 69,120 69,120 65,880 69,120 86,400 91,800 86,400 97,200 961,200
Sweet/Des s ert 65,780 66,000 58,080 47,520 48,840 48,840 47,520 48,840 65,780 66,000 65,780 73,920 702,900
Total Revenue (Sales) 372,980 396,240 349,920 276,800 320,360 316,760 323,160 327,720 384,060 396,240 384,060 409,560 4,257,860
Cost of Sales
Coffee 55,200 59,610 52,440 40,850 50,600 49,700 52,440 52,440 57,970 59,610 57,970 59,610 648,440
Des s erts 21,600 22,950 20,520 16,470 17,280 17,280 16,470 17,280 21,600 22,950 21,600 24,300 240,300
Bread 16,445 16,500 14,520 11,880 12,210 12,210 11,880 12,210 16,445 16,500 16,445 18,480 175,725
Total Cost of Sales 93,245 99,060 87,480 69,200 80,090 79,190 80,790 81,930 96,015 99,060 96,015 102,390 1,064,465
Gross Profit 279,735 297,180 262,440 207,600 240,270 237,570 242,370 245,790 288,045 297,180 288,045 307,170 3,193,395
Expenses
Salary expens es 66,000 66,000 66,000 66,000 66,000 66,000 69,300 69,300 69,300 69,300 69,300 72,600 815,100
Payroll expens es 9,900 9,900 9,900 9,900 9,900 9,900 10,395 10,395 10,395 10,395 10,395 10,890 122,265
Outs ide s ervices 0 0 0 0 0 0 0 0 0 0 0 0 0
Supplies (pen and
VIII. Instructions: Financial Plan

paper) 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 8,000

Repairs and
maintenance 0 0 0 5,000 0 0 7,500 0 0 10,000 0 0 22,500
Advertis ing (printing) 5,000 3,000 1,200 0 0 5,000 1,200 3,200 0 0 3,000 5,000 26,600
Advertis ing (Event) 0 40,000 0 0 0 0 0 0 0 40,000 0 80,000 160,000
Car, delivery and travel 0 1,200 750 800 1,000 1,200 500 600 800 1,000 1,250 1,500 10,600
Accounting and legal 0 0 4,000 0 0 4,500 0 0 5,200 0 0 5,500 19,200
Rent & Related Cos ts 0 0 0 0 0 0 0 0 0 0 0 0 0
Telephone 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 43,200
Utilities 7,500 7,500 7,600 7,600 7,600 7,580 7,600 7,800 8,000 7,950 8,000 8,100 92,830
Ins urance 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 52,200
Taxes (real es tate,
etc.) 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Sub-total Expenses 104,350 143,550 107,400 105,250 100,450 112,130 112,445 107,245 111,645 154,595 107,895 201,540 1,468,495
Reserve for
Contingencies 67500 67500 67500 67500 67500 67500 67500 67500 67500 67500 67500 67500 810,000
Total Expenses 171,850 211,050 174,900 172,750 167,950 179,630 179,945 174,745 179,145 222,095 175,395 269,040 2,278,495
Net Profit Before
Taxes 107,885 86,130 87,540 34,850 72,320 57,940 62,425 71,045 108,900 75,085 112,650 38,130 914,900
Local Income Taxes 600 500 350 300 400 440 500 240 280 360 440 300 4710
Net Operating Income 107,285 85,630 87,190 34,550 71,920 57,500 61,925 70,805 108,620 74,725 112,210 37,830 910,190
Cash Flow (12 months) Amaku Ochiru café Fiscal Year Begins: Jan-23
Pre-Startup Total Item
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
EST EST
Cash on Hand (beginning of
500,000 500,000 664,630 827,320 1,003,840 1,089,890 1,229,800 1,357,930 1,481,445 1,604,920 1,782,535 2,018,680 2,194,845 2,297,865
month)
CASH RECEIPTS
Cash Sales 0 372,980 396,240 349,920 276,800 320,360 316,760 323,160 327,720 384,060 496,240 384,060 409,560 0
TOTAL CASH RECEIPTS 0 372,980 396,240 349,920 276,800 320,360 316,760 323,160 327,720 384,060 496,240 384,060 409,560 0
Total Cash Available (before
500,000 872,980 1,060,870 1,177,240 1,280,640 1,410,250 1,546,560 1,681,090 1,809,165 1,988,980 2,278,775 2,402,740 2,604,405 2,297,865
cash out)
CASH PAID OUT
Purchases (merchandise) 100,000 100,000 90,000 70,000 81,000 80,000 81,000 82,000 97,000 100,000 100,000 100,000 105,000 0
Gross w ages (exact w ithdraw al) 0 66,000 66,000 66,000 66,000 66,000 66,000 69,300 69,300 69,300 69,300 69,300 72,600 0
Payroll expenses (taxes, etc.) 0 9,900 9,900 9,900 9,900 9,900 9,900 10,395 10,395 10,395 10,395 10,395 10,890 0
Supplies (of fice & oper.) 0 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0
Repairs & maintenance 0 0 0 0 5,000 0 0 7,500 0 0 10,000 0 0 0
Advertising(Printing Flyers) 5,000 5,000 3,000 1,200 0 0 5,000 1,200 3,200 0 0 3,000 5,000 0
Advertising(events) 0 0 40,000 0 0 0 0 0 0 0 40,000 0 80,000 0
Car, delivery & travel 0 0 1,200 750 800 1,000 1,200 500 600 800 1,000 1,250 1,500 0
Accounting & legal 0 4,000 0 0 4,500 0 0 5,200 0 0 5,500 0 5,500 0
Rent 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Telephone 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 0
Utilities 7,500 7,500 7,500 7,600 7,600 7,600 7,580 7,600 7,800 8,000 7,950 8,000 8,100 0
Insurance 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 4,350 0
Taxes (real estate, etc.) 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 0
SUBTOTAL 128,450 208,350 233,550 173,400 190,750 180,450 188,630 199,645 204,245 206,445 260,095 207,895 306,540 0
TOTAL CASH PAID OUT 128,450 208,350 233,550 173,400 190,750 180,450 188,630 199,645 204,245 206,445 260,095 207,895 306,540 0
Cash Position (end of month) 371,550 664,630 827,320 1,003,840 1,089,890 1,229,800 1,357,930 1,481,445 1,604,920 1,782,535 2,018,680 2,194,845 2,297,865 2,297,865
ESSENTIAL OPERATING DATA (non cash flow information)
Sales Volume (PH peso) 145,600 120,274 119,401 135,518 131,005 130,995 101,923 109,200 128,203 145,600 160,978 167,445 167,445 167,445
Inventory on hand (eom) 100,000 10,000 20,000 -11,000 1,000 -1,000 -1,000 -15,000 -3,000 0 0 -5,000 105,000 105,000
Balance Sheet (Projected)
Amaku Ochiru café

Beginning Projected
as of 01/16/2032 as of 12/dd16/2032
Assets

Current Assets
Inventory ₱ 500,000.00 ₱2,297,865.00
Total Current Assets ₱ 500,000.00 ₱2,297,865.00

Fixed Assets
Machinery & equipment ₱ 78,000.00 ₱ 58,500.00
Furniture & fixtures ₱ 135,000.00 ₱ 101,250.00
Land & buildings ₱ 1,050,000.00 ₱1,092,000.00
Total Fixed Assets (net of ₱ 1,263,000.00 ₱1,251,750.00

TOTAL Assets ₱ 1,763,000.00 ₱3,549,615.00

Liabilities and Equity

Current Liabilities
Taxes payable ₱ 8,000.00 ₱ 8,000.00
Total Current Liabilities ₱ 8,000.00 ₱ 8,000.00

Total Liabilities ₱ 8,000.00 ₱ 8,000.00

Owners' Equity
Invested capital ₱ 2,500,000.00 ₱2,500,000.00
Retained earnings - beginning ₱ 132,480.00 ₱ -
Retained earnings - current ₱ - ₱ 143,000.00
Total Owners' Equity ₱ 2,632,480.00 ₱2,643,000.00

Total Liabilities & Equity ₱ 2,640,480.00 ₱2,651,000.00

Breakeven Analysis
Amaku Ochiru Cafe

Cost Description Fixed Costs ($) Variable Costs (%)

Variable Costs
Cost of Goods Sold ₱ 1,100,000.00 2.0%
Inventory ₱ 1,100,000.00 2.0%
Raw Materials ₱ 1,100,000.00 2.0%
Direct Labor (Includes Payroll Taxes) ₱ 815,100.00 15.0%

Fixed Costs
Salaries (includes payroll taxes) ₱ 815,100.00
Supplies ₱ 8,000.00
Repairs & maintenance ₱ 22,500.00
Advertising (flyers) ₱ 26,600.00
Advertising (Events) ₱ 160,000.00
Car, delivery and travel ₱ 10,600.00
Accounting and legal ₱ 19,200.00
Real Estate/ Land ₱ 1,050,000.00
Telephone ₱ 43,200.00
Utilities ₱ 92,830.00
Insurance ₱ 52,200.00
Taxes (Real estate, etc.) ₱ 96,000.00
Interest ₱ -

Total Fixed Costs ₱ 2,396,230.00

21%
Total Variable Costs

Breakeven Sales level = 3033203

Use of Capital 50% of the gross profit will go to the bank to gain interest for a new
month to prepare for the expansion of the store.
20% of the gross profit will be put in the contingency money.
15% will be re invested in the store
15% will be spilt for the owner’s
IX. Instructions: Appendices

Business Contract
This Business Contract (hereinafter referred to as the “Contract”) is entered into as of
_________________ by and between ______________________, with a mailing address
of _____________________________________________________________________
(Hereinafter referred to as the “Client”) and ______________________, with a mailing
address of ______________________________________________________________
(Hereinafter referred to as the “Provider”) for the performance of services as set forth in
the statement of work (hereinafter referred to as the “Statement(s) of Work”) attached to
and made part of this Contract from time to time as Exhibits.
1. Scope of Work. The work to be performed by the Provider under this Business Contract
(Hereinafter referred to as the “Services”) shall be as set forth in the Provider’s
Statements of Work.
The Provider will exercise their best efforts to complete the Services in a diligent and
professional manner, at the price and on the schedule, and stated in each Statement of
Work. The Provider shall supply, at the Provider’s sole expense, all necessary off-site
equipment, materials, tools, and supplies to perform the necessary Services.
If the Client provides any tools, equipment, and materials, they will be used exclusively
for the Client’s related projects and they will be returned at the conclusion of the work
described in this Contract. No subcontractors or consultants shall be engaged to carry out
any part of the Services without prior written permission of the Client. The Client shall
have the right at any time to request the immediate replacement of the Provider’s
personnel.
2. Term. The term of this Contract is for ______________________ from the date of its
execution by the Provider or until the completion of the work described in any Statement
of Work, whichever is later.
3. Payment. The Provider will invoice the Client for the Services performed within
______________________ days of performance of any duties. The Client will pay the
Provider as set forth in each Statement of Work within ______________________ days
of receipt and acceptance of such invoice
Amaku Ochiru café PURCHASE ORDER
Brgy. Iba ba ng Pa l a le
Taya bs , City 4327 P.O. NUMBER: 231415
0949834915
Ama kuOchiru@gma i l.com Date: 12/25/2026

CUSTOMER BILL TO DELIVER TO

Lawrence Lane Oabel Lawrence Lane Oabel Lawrence Lane Oabel
Amaku Ochiru café Amaku Ochiru café Amaku Ochiru café
Brgy. Ibabang Palale Brgy. Ibabang Palale Brgy. Ibabang Palale
Tayabs, City 4327 Tayabs, City 4327 Tayabs, City 4327

START DATE CANCEL DATE ORDERED BY SHIPPED VIA FOB TERMS

12/25/2026 1/5/2027 Lawrence Oabel Company Delivery service AFC Net 18
Unit Description Unit Price ($) Amount ($)
13 Coffee ₱ 600.00 ₱ 7,800.00
95 Eggs in tray ₱ 210.00 ₱ 19,950.00
71 Milk gal. ₱ 700.00 ₱ 49,700.00
12 Sweeteners (sugar and etc.) ₱ 5,100.00 ₱ 61,200.00
6 Flour sack ₱ 450.00 ₱ 2,700.00

APPROVED BY Subtotal ($) 141,350.00

Sales Tax (%) 12 16,962.00

AUTHORIZED SIGNATORY DATE
Total Amount ($) 158,312.00
 COPYRIGHT
LICENSE AGREEMENT

THIS LICENSE AGREEMENT (this “Agreement”) is made and entered into effec-
tive as of the _________ day of ________________, 2026 (the “Effective Date”), by and
between Department of Trade and Industry and Amaku Ochiru Café (the “Licensors”), and
____________________________________, (the “Licensee”).

RECITALS:

(A) Licensor owns all proprietary rights in and to numerous copyrightable

works, generally described as fantasy architecture designs and products, all of which are
displayed and viewable at www.hirstarts.com and www.castlemolds.com, or upon
request from Licensor, (hereinafter the “Work”), and has the exclusive right to license
others to produce, copy, make, or sell the Work.

(B) Licensor owns all rights in and to the Work and retains all rights to the Work
which are not transferred herein, and retains all common law copyrights and all federal
copyrights which have been, or which may be granted by the Library of Congress.

(C) Licensee desires to obtain, and Licensor has agreed to grant, a license
authorizing the use of the Work by Licensee in accordance with the terms and conditions
of this Agreement.

NOW, THEREFORE, for and in consideration of the premises and the mutual
covenants and agreements hereinafter set forth and other good and valuable consider-
ation, as set forth herein, Licensor and Licensee agree as follows:

1. Grant of License.

(A) Licensor hereby grants to Licensee, in accordance with the terms and
conditions of this Agreement, a (non)-exclusive, non-transferrable license to use the Work
in the course of its business and to otherwise copy, make, use and sell the Work, and for
no other purpose. Licensee may copy and sell the Work in accordance with the terms set
forth below, for general advertising materials and point of sale displays, advertising, and
other promotional materials for the Work. Further, Licensee may use the Work in
conjunction with an Internet site for the advertisement and sale of the Work as described
herein, but shall not otherwise advertise or sell internationally without the written per-
mission of Licensor. Any other use shall be made by Licensee only upon the receipt of
prior written approval from Licensor.

(B) Licensee retains all rights to packaging designs and trade dress, for the
promotion, marketing and sale of the Work which Licensee develops, creates, purchas-
es or otherwise owns.
 (C) Licensee shall not grant sub-licenses without the prior written approval of
Licensor.

(D) Licensee hereby accepts such license and agrees that Licensee shall not
use the Work except in accordance with the terms and conditions of this Agreement.
Licensee acknowledges and agrees that the license granted herein is non-exclusive and
that Licensor may license others to use the Work subject to any limitations set forth here-
in.

2. Ownership of Works.

(A) Licensee acknowledges that Licensor is the sole and exclusive owner of
the Work and of all associated federal registrations and pending registrations, and
Licensee shall do nothing inconsistent with such ownership. Licensee further agrees that
it will not claim ownership rights to the Work, or any derivative, compilation, sequel or
series, or related Work owned by or used by Licensor. Licensee agrees that nothing in
this Agreement shall give Licensee any right, title, or interest in the Work other than the
right to use the same in accordance with this Agreement.

3. Term and Termination.

(A) This Agreement shall commence as of the Effective Date and shall continue in
full force and effect for a period of one year and shall automatically renew for additional one-
year periods, unless either party provides written notice of non-renewal to the other party,
not less than sixty (60) days prior to the expiration of anyone (1) year term.

(B) In the event that Licensee fails to maintain its good corporate standing in
the State of ______________________ if applicable, Licensor, at its sole discretion may
immediately terminate this Agreement.

(C) In the event that Licensee seeks bankruptcy, either voluntarily or

involuntarily, Licensor may, at its sole discretion, terminate this Agreement. Upon filing
for, or being subjected to bankruptcy, Licensee shall name Licensor as a creditor for all
royalties which are due, or may become due, under the terms of this Agreement.

(D) In the event that Licensee sells all of its assets to a third party, or otherwise
ceases to exist in its current form, Licensor, at its discretion, may immediately terminate
this Agreement.

(E) Upon termination or expiration of the license granted under this Agreement by
operation of law or otherwise, all rights (including the right to use the Work) privileges and
obligations arising from this Agreement shall cease to exist, except for Licensee’s obligation
to pay royalties to Licensor pursuant to the terms herein.
 (F) Upon termination of this Agreement, Licensor agrees to allow Licensee
six
(6) months to cease all use of the Work, including a reasonable time to change labels,
packaging, and advertising, and twelve (12) months to deplete existing inventories of
goods bearing the Work. Licensee agrees to discontinue use of the Work, upon
termination of this Agreement, as quickly as practicable, and in no event longer than the
time specified herein.

4. Fees.

(A) Throughout the term of this Agreement, and for any renewals or extensions of
this Agreement, Licensee agrees to pay Licensor a one-time royalty of Php_________.

(B) The licensor shall pay to Licensor a royalty of five percent (5%) of gross
receipts from sale of the Work (gross receipts is the sale price less any rebate, discount
or return realized) or Php150.00 (Ph Peso) whichever is greater for each quarter. All
remaining royalties are to be paid within ten (10) days of each quarter ending in the
months of March, June, September, and December.

(C) Failure of Licensee to make any payment required under this Agreement when
such payment is due, shall, at Licensor’s option, terminate this Agreement. Licensor will
provide written notice to Licensee of termination of this Agreement for failure to make a
required payment, within thirty (30) days from the due date of the payment.

5. Use of Work.

(A) The licensor shall have control over the quality of use of the Work and the
quality of goods sold under the Work. At the option of Licensor, for all advertisements
and packaging of the Work, Licensee shall (i) display with the Work an approved symbol
notifying the consumer of the copyright and/or trademark rights owned by and licensed
with-in this Agreement. Licensor will provide to Licensee an approved copyright notice to
be prominently displayed on each copy of the Work published. Licensee agrees to (ii)
mark all Work with any reasonable copyright and/or trademark notices provided by
Licensor and (iii) comply with any reasonable standards promulgated by Licensor that
relate to the use of the Work by Licensee.

(B) Upon execution of the Agreement Licensee shall advise Licensor prior to
making any change or modification to the Work, Licensee shall provide Licensor, upon
Licensor’s request, with representative samples of how Licensee is using the Work, including
copies or examples of how the Work is used on Licensee’s Internet site. If, at any time, any
use of the Work fails to conform to standards set by Licensor, Licensor may provide Licensee
notice of said failure. Licensee shall cure said failure within thirty (30) days from the date of
such notice, or such longer period as may be reasonably necessary to cure said failure, so
long as Licensee is diligently pursuing the cure. If said failure is not cured within the period
described in the preceding sentence, Licensor may then terminate this Agreement
of the proposed changes, Licensor’s approval shall be deemed to have been granted.
(C) Upon termination of this Agreement for any reason, Licensee shall be
entitled to sell, distribute, or otherwise dispose of any existing inventory of the Work, but
shall otherwise discontinue immediately all use of the Work or any publication confusingly
similar thereto, cooperate with Licensor in applying to the appropriate authorities to
cancel recordation, if any, of this Agreement from all government records, and destroy
all printed materials related to the Work; and all rights in the Work and the goodwill
appurtenant thereto shall revert to and remain the property of Licensor.

6. Indemnification.

(A) Licensee shall fully indemnify, defend, and hold harmless Licensor from and
against any and all claims, losses, damages, expenses, and liability -- other than those for
infringement, including without limitation, suits arising from offering, promoting, advertising,
sale, or use by Licensee, or any of its authorized sublicenses, of the Work, whether or not
such use conforms to standards set by Licensor, provided that such claim, loss, damage,
expense, or liability does not arise from the negligence of Licensor.

(B) Licensor shall fully indemnify, defend, and hold harmless Licensee from
and against all claims, losses, damages, expenses and liability, including claims of
copyright infringement, arising from Licensee’s authorized use of the Work. Licensor
does not agree to indemnify Licensee for claims of copyright infringement or trade dress
infringement directed to the appearance or design of the packaging and advertising for
the Work which has been created, or is owned, by Licensee.

(C) The licensor has the right, but shall not be obligated, to maintain federal
registration of the Work. If Licensee becomes aware of any claimed or alleged infringement
of the Work by a third party, Licensee shall promptly advise Licensor in writing of the nature
and extent of such infringement or dilution. Licensor has no obligation to take any action
whatsoever if any infringement or dilution occurs with respect to the Work, but Licensor shall
have the sole right to determine whether any action shall be taken. In the event Licensor
sues or takes other action, legal, equitable, administrative, or otherwise, to stop an
infringement or dilution of the Work, Licensee shall cooperate fully with Licensor, but
Licensee shall not be obligated to pay any costs or expenses. A licensee has no right to
enforce the Work through litigation without prior written authorization of Licensor. In any legal
action arising from use, or ownership rights of the Work, where both Licensor and Licensee
are co-parties, Licensor retains the right to control the litigation, including all settlement
negotiations.

7. Assignment. This Agreement (including, without limitation, the license

granted hereunder) is personal to Licensee and shall not be assigned or transferred by
Licensee, including, without limitation, by operation of law, except that, with prompt writ-ten
notice to Licensor, the Agreement may be transferred to a purchaser of all or sub-statically
all of the assets of Licensee. Any attempt on the part of Licensee to assign, sub-license, or
transfer Licensee’s rights under this Agreement except as provided here-
in shall be invalid and void. Licensor shall have the right to assign its rights and
obligations under this Agreement and all its right, title and interest in the Work without the
con-sent of Licensee.

8. Validity of Works. Licensee admits the validity of all copyrights for the
Work and all associated registrations and acknowledges that any and all rights that might
be acquired by Licensee because of its use of the Work shall inure to the sole benefit of
Licensor, provided that this Paragraph 8 shall not entitle Licensor to all or any portion of
the profits or revenues from Licensee’s permitted uses hereunder, except for the fees
described in Paragraph 4.

9. Notices. Any notice, demand or request required or permitted to be given

under the provisions of this Agreement shall be in writing and delivered personally or by
registered or certified mail, return receipt requested, with postage prepaid and addressed
to the following persons and addresses, or to such other addresses or per-sons as any
party may request by notice in writing to the other such party:

Licensee:
Amaku Ochiru Cafe
Brgy. Ibabang Palale
Tayabs, City 4327
09498349159

361, Senator Gil Puyat Avenue,

Makati City, Metro Manila Philippine
Trade Training Center

Licensor-

with a copy to: Senator Gil J. Puyat Avenue,

Corner Roxas Boulevard, Pasay City,
Metro Manila

Any such notice shall be effective when received.

10. Insurance. Upon the reasonable request of Licensor, Licensee agrees to

provide to Licensor proof of general liability insurance, in any minimum amount which is
required by the State in which Licensee is incorporated. Said insurance policy shall pro-
vide coverage to any third party for injuries claimed to arise from the products advertised
and sold by Licensee which relate to the Work and shall also contain a general advertising
liability clause, insofar as such clause is allowed by Federal or State law. The insurance
policy shall provide coverage to Licensee for indemnification of Licensor under the terms
of Paragraph 6 herein.
 11. Arbitration. All disputes arising from the terms of this Agreement may be
subjected to binding arbitration upon consent of both parties, with one arbitrator select-
ed by each party, and a third arbitrator selected by the two chosen arbitrators. This
Agreement shall be governed by and construed in accordance with, the laws of the State
of Missouri without regard to the conflicts of laws rules thereof and any arbitration shall
be brought in Missouri using Missouri laws.

12. Independent Business Relationship. Licensor and Licensee are inde-

pendent contractors and are not and shall not be construed as joint venturers, partners,
employer/employee, or agents of the other, and neither shall have the power to bind or
obligate the other, except as set forth in this Agreement.

13. Miscellaneous.

(A) This Agreement constitutes the entire agreement and understanding of the
parties with respect to the subject matter hereof, superseding all prior agreements,
understandings, negotiations, and discussions. No amendment, alteration, modification, or
waiver of this Agreement shall be binding unless evidenced by an instrument in writing signed
by the party against whom enforcement thereof is sought.

(B) In the event it becomes necessary for either party to file a suit to enforce
this Agreement or any provisions contained herein, and either party prevails in such
action, then such prevailing party shall be entitled to recover, in addition to all other
remedies or damages, reasonable attorney’s fees and court costs incurred in such suit.

(C) If any provision of this Agreement, or the application of such provision to

any person or circumstance shall be held invalid, the remainder of this Agreement, or the
application of such provisions to any other persons or circumstances, shall not be affect-
ed thereby.

(D) This Agreement may be executed in several counterparts, each of which

shall be deemed an original, but all of which shall constitute one and the same document.
 IN WITNESS WHEREOF, the undersigned have executed this Agreement as of
the date first above written.

LICENSEE:

By: ________________________
Amaku Ochiru Café

LICENSOR:

By: ________________________
DTI Trade and Industry
 LAWRENC E
LANE T. O ABEL
PROFILE EDUCATION
Ba la yBa la y Ele m e nta ry Sc ho o l
2008 - 2014
Ho no r

CONTACT DMDPNHS Ac c o unta nc y a nd Busine ss m a na g e m e nt

PHO NE: 2014 – 2020
G ra d u a te
09498349159
SLSU COLLEGE OF INDUSTRIAL TECHNOLOGY
2020-2024

WORK EXPERIENCE
SAFEWAY (Bo o kke e pe r)
2024-2025
EMAIL:
La w re n e O a b e l@g m a il.c o m

SEMINAR ATTENDED
HOBBIES
C o m p u te r Se m in a r
Re a d in g Ac c o u n ting Se m in a r
Writin g
G a m ing

SKILLS
C o m p u te r p ro g ra m in g
Bo o kke e p in g
 ZO REN
RO DRIQ UEZ
PROFILE EDUCATION
Ba la yBa la y Ele m e nta ry Sc ho o l
2008 - 2014
Ho n o r

CONTACT DMDPNHS Ac c o unta nc y a nd Busine ss m a na g e m e nt

PHO NE: 2014 – 2020
G ra d u a te
09498349159
Mo nka yo Co lle g e o f Arts o f Sc ie nc e a nd Te c hno lo g y
2020-2024

WORK EXPERIENCE
SAFEWAY (Bo o kke e pe r)
2024-2025
EMAIL:
La w re n e O a b e l@g m a il.c o m

SEMINAR ATTENDED
HOBBIES
C o m p u te r Se m in a r
Re a d in g Ac c o u n tin g Se m in a r
Writin g
G a m in g

SKILLS
C o m p u te r p ro g ra m in g
Bo o kke e p in g
 DANTE C RUZ
PROFILE EDUCATION
Ba la yBa la y Ele m e nta ry Sc ho o l
2008 - 2014
Ho n o r

CONTACT DMDPNHS Ac c o unta nc y a nd Busine ss m a na g e m e nt

PHO NE: 2014 – 2020
G ra d u a te
09498349159
No rthe rn Philippine s Co lle g e fo r Ma ritim e Sc ie nc e a nd Te c hno lo g y
2020-2024

WORK EXPERIENCE
KROGER MANAGER
2024-2025
EMAIL:
La w re n e O a b e l@g m a il.c o m

SEMINAR ATTENDED
HOBBIES
C o m p u te r Se m in a r
Re a d in g Ac c o u n tin g Se m in a r
Writin g
G a m in g

SKILLS
C o m p u te r p ro g ra m in g
Bo o kke e p in g
Café Blueprint

Equipment  Coffee machine

 Oven Stove
 Mixer
 Ice cream machine

Assets as collateral None

Assets that will be use to pay debt will come
from the owners savings.
Land Property
X. Refining the Plan
Service
 Our pricing is set by bench marketing the prices of the local café in Tayabas, City.
 Amaku Ochiru Café will have 2 personnel in the kitchen 1 for the Coffee and Dessert and
one for the bread the waiting time for the order to arrive is 5 minutes to let the customer
gets waiting time than be bored and leave.
 Amaku Ochiru Café will order raw material at the beginning or at the end of the month.
In everyday basis bread and desserts will be made in the morning while coffee will be
made upon order to ensure its quality
 Amaku Ochiru Café will not have subcontract.
 Give my customers benefits when they became member of the shop