Machineries and Equipment

QTY. UNIT ACQUISITION COST TOTAL COST USEFUL LIFE

Computer Set 1 Unit 21,355.00 21,355.00 5
Air Condion 4 Units 25,000.00 100,000.00 10
Telephone 1 Unit 2,650.00 2,650.00 5
Generator 1 Unit 10,000.00 10,000.00 10
Printer 1 Unit 8,795.00 8,795.00 5
Food Warmer 1 Unit 15,000.00 15,000.00 5
Electric Griller 1 Unit 50,000.00 50,000.00 3
Rice Cooker 2 Units 4,495.00 8,990.00 3
Refrigerator 1 Unit 28,695.00 28,695.00 10
Ice Crasher 1 Unit 3,500.00 3,500.00 4
Juice Dispenser 1 Unit 45,000.00 45,000.00 3
Soft Drink Dispenser 1 Unit 50,000.00 50,000.00 3
Air Pot 1 Unit 1,250.00 1,250.00 3
Stove 1 Unit 1,500.00 1,500.00 5
Hand Dryer 1 Unit 6,395.00 6,395.00 5
Pitcher (Vacuum) 3 Pcs. 235.90 707.70 5
TOTAL

Furniture and Fixtures

QTY. UNIT ACQUISITION COST TOTAL COST USEFUL LIFE

Food Tray 31 Pcs. 35.00 1,085.00 5
Cabinet 1 Unit 5,000.00 5,000.00 5
Table Number 31 Pcs. 20.00 620.00 3
Table Number Holder 31 Pcs. 35.00 1,085.00 3
Plate 100 Pcs. 40.00 4,000.00 4
Spoon 10 Dozen 124.50 1,245.00 4
Serving Spoon 5 Dozen 35.00 175.00 4
Fork 10 Dozen 124.50 1,245.00 4
Serving Fork 5 Dozen 35.00 175.00 4
Straw Holder 2 Unit 450.00 900.00 3
Glass 100 Pcs. 15.00 1,500.00 3
Tissue Holder 35 Pcs. 75.95 2,658.25 3
Condiments Dispenser 100 Pcs. 55.00 5,500.00 2
Ladle 5 Pcs. 45.00 225.00 2
Measuring Cups 3 Pcs 55.00 165.00 2
Measuring Spoons 3 Pcs. 55.00 165.00 2
Soup Bowl 100 Pcs. 15.00 1,500.00 2
Saucer 85 Pcs. 10.00 850.00 2
Chopping Board 2 Pcs. 160.00 320.00 2
Cauldron 2 Pcs. 495.00 990.00 2
Frying Pan 2 Pcs. 620.00 1,240.00 3
Pail 2 Pcs. 110.00 220.00 3
Knife 1 Set 650.00 650.00 3
Knife Sharpener 1 Pc. 150.00 150.00 3
Strainer 2 Pcs. 148.00 296.00 3
Counter 1 Pcs. 10,000.00 10,000.00 5
Chaired tables 21 Pcs. 3,000.00 63,000.00 7
Chaired tables 10 Pcs. 5,000.00 50,000.00 7
TOTAL 154,959.25
Building 977,000.05 20
DEPRECIATION EXPENSE
4,271.00
10,000.00
530.00
1,000.00
1,759.00
3,000.00
16,666.67
2,996.67
2,869.50
875.00
15,000.00
16,666.67
416.67
300.00
1,279.00
141.54
77,771.71

DEPRECIATION EXPENSE
217.00
1,000.00
 206.67
361.67
1,000.00
311.25
43.75
311.25
43.75
300.00
500.00
886.08
2,750.00
112.50
82.50
82.50
750.00
425.00
160.00
495.00
413.33
73.33
216.67
50.00
98.67
2,000.00
9,000.00
7,142.86
29,033.77
48,850.00
REPAIR AND MAINTENANCE

Machineries and Equipment

QTY. UNIT ACQUISITION COST TOTAL COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Computer Set 1 Unit 21,355.00 21,355.00 1,067.75 1,121.14 1,177.19 1,236.05
Air Condion 4 Units 25,000.00 100,000.00 5,000.00 5,250.00 5,512.50 5,788.13
Telephone 1 Unit 2,650.00 2,650.00 132.50 139.13 146.08 153.39
Generator 1 Unit 10,000.00 10,000.00 500.00 525.00 551.25 578.81
Printer 1 Unit 8,795.00 8,795.00 439.75 461.74 484.82 509.07
Food Warmer 1 Unit 15,000.00 15,000.00 750.00 787.50 826.88 868.22
Electric Griller 1 Unit 50,000.00 50,000.00 2,500.00 2,625.00 2,756.25 2,894.06
Rice Cooker 2 Units 4,495.00 8,990.00 449.50 471.98 495.57 520.35
Refrigerator 1 Unit 28,695.00 28,695.00 1,434.75 1,506.49 1,581.81 1,660.90
Ice Crasher 1 Unit 3,500.00 3,500.00 175.00 183.75 192.94 202.58
Juice Dispenser 1 Unit 45,000.00 45,000.00 2,250.00 2,362.50 2,480.63 2,604.66
Soft Drink Dispenser 1 Unit 50,000.00 50,000.00 2,500.00 2,625.00 2,756.25 2,894.06
Air Pot 1 Unit 1,250.00 1,250.00 62.50 65.63 68.91 72.35
Stove 1 Unit 1,500.00 1,500.00 75.00 78.75 82.69 86.82
Hand Dryer 1 Unit 6,395.00 6,395.00 319.75 335.74 352.52 370.15
Pitcher (Vacuum) 3 Pcs. 235.90 707.70 35.39 37.15 39.01 40.96
TOTAL - 17,691.89 18,576.48 19,505.30 20,480.57

Furniture and Fixtures

QTY. UNIT ACQUISITION COST TOTAL COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Food Tray 31 Pcs. 35.00 1,085.00 54.25 56.96 59.81 62.80
Cabinet 1 Unit 5,000.00 5,000.00 250.00 262.50 275.63 289.41
Table Number 31 Pcs. 20.00 620.00 31.00 32.55 34.18 35.89
Table Number Holder 31 Pcs. 35.00 1,085.00 54.25 56.96 59.81 62.80
Plate 100 Pcs. 40.00 4,000.00 200.00 210.00 220.50 231.53
Spoon 10 Dozen 124.50 1,245.00 62.25 65.36 68.63 72.06
Serving Spoon 5 Dozen 35.00 175.00 8.75 9.19 9.65 10.13

Page 7
Fork 10 Dozen 124.50 1,245.00 62.25 65.36 68.63 72.06
Serving Fork 5 Dozen 35.00 175.00 8.75 9.19 9.65 10.13
Straw Holder 2 Unit 450.00 900.00 45.00 47.25 49.61 52.09
Glass 100 Pcs. 15.00 1,500.00 75.00 78.75 82.69 86.82
Tissue Holder 35 Pcs. 75.95 2,658.25 132.91 139.56 146.54 153.86
Condiments Dispenser 100 Pcs. 55.00 5,500.00 275.00 288.75 303.19 318.35
Ladle 5 Pcs. 45.00 225.00 11.25 11.81 12.40 13.02
Measuring Cups 3 Pcs 55.00 165.00 8.25 8.66 9.10 9.55
Measuring Spoons 3 Pcs. 55.00 165.00 8.25 8.66 9.10 9.55
Soup Bowl 100 Pcs. 15.00 1,500.00 75.00 78.75 82.69 86.82
Saucer 85 Pcs. 10.00 850.00 42.50 44.63 46.86 49.20
Chopping Board 2 Pcs. 160.00 320.00 16.00 16.80 17.64 18.52
Cauldron 2 Pcs. 495.00 990.00 49.50 51.98 54.57 57.30
Frying Pan 2 Pcs. 620.00 1,240.00 62.00 65.10 68.36 71.77
Pail 2 Pcs. 110.00 220.00 11.00 11.55 12.13 12.73
Knife 1 Set 650.00 650.00 32.50 34.13 35.83 37.62
Knife Sharpener 1 Pc. 150.00 150.00 7.50 7.88 8.27 8.68
Strainer 2 Pcs. 148.00 296.00 14.80 15.54 16.32 17.13
Counter 1 Pcs. 10,000.00 10,000.00 500.00 525.00 551.25 578.81
Chaired tables 21 Pcs. 3,000.00 63,000.00 3,150.00 3,307.50 3,472.88 3,646.52
Chaired tables 10 Pcs. 5,000.00 50,000.00 2,500.00 2,625.00 2,756.25 2,894.06
TOTAL - 7,747.96 8,135.36 8,542.13 8,969.24

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Building 977,000.05 48,850.00 51,292.50 53,857.13 56,549.98

Page 8
YEAR 6 YEAR 7
1,297.86 1,362.75
6,077.53 6,381.41
161.05 169.11
607.75 638.14
534.52 561.24
911.63 957.21
3,038.77 3,190.70
546.37 573.69
1,743.95 1,831.14
212.71 223.35
2,734.89 2,871.63
3,038.77 3,190.70
75.97 79.77
91.16 95.72
388.66 408.09
43.01 45.16
21,504.60 22,579.83

YEAR 6 YEAR 7
65.94 69.24
303.88 319.07
37.68 39.56
65.94 69.24
243.10 255.26
75.67 79.45
10.64 11.17

Page 9
 75.67 79.45
10.64 11.17
54.70 57.43
91.16 95.72
161.56 169.63
334.26 350.98
13.67 14.36
10.03 10.53
10.03 10.53
91.16 95.72
51.66 54.24
19.45 20.42
60.17 63.18
75.36 79.13
13.37 14.04
39.50 41.48
9.12 9.57
17.99 18.89
607.75 638.14
3,828.84 4,020.29
3,038.77 3,190.70
9,417.70 9,888.58

YEAR 6 YEAR 7
59,377.48 62,346.36

Page 10
Legal Requirements

PERMITS AND LICENCES COST YEAR 1 YEAR 2 YEAR 3

Franchising Fee (Initial Set Up) 1,200,000.00 1,200,000.00 1,200,000.00 1,200,000.00
BIR Permit 2,000.00 2,000.00 2,100.00 2,205.00
DTI Permit 712.00 712.00 747.60 784.98
Barangay Clearance 250.00 250.00 262.50 275.63
Environmental Mgt. Fee 3,000.00 3,000.00 3,150.00 3,307.50
Mayor’s Permit 3,250.00 3,250.00 3,412.50 3,583.13
Business Permit Form 47.00 47.00 49.35 51.82
Police Permit 100.00 100.00 105.00 110.25
Application Fee 25.00 25.00 26.25 27.56
Fire Safety Fee 100.00 100.00 105.00 110.25
Fire Department Permit Fee 50.00 50.00 52.50 55.13
Zoning Fee 100.00 100.00 105.00 110.25
Inspection Fee 100.00 100.00 105.00 110.25
Sanitary Fee 100.00 100.00 105.00 110.25
TOTAL 1,209,834.00 1,210,325.70 1,210,841.99
 YEAR 4 YEAR 5 YEAR 6 YEAR 7
1,200,000.00 1,200,000.00 1,200,000.00 1,200,000.00
2,315.25 2,431.01 2,552.56 2,680.19
824.23 865.44 908.71 954.15
289.41 303.88 319.07 335.02
3,472.88 3,646.52 3,828.84 4,020.29
3,762.28 3,950.40 4,147.92 4,355.31
54.41 57.13 59.99 62.98
115.76 121.55 127.63 134.01
28.94 30.39 31.91 33.50
115.76 121.55 127.63 134.01
57.88 60.78 63.81 67.00
115.76 121.55 127.63 134.01
115.76 121.55 127.63 134.01
115.76 121.55 127.63 134.01
1,211,384.08 1,211,953.29 1,212,550.95 1,213,178.50
OFFICE SUPPLIES

ITEM DESCRIPTION QTY. UNIT UNIT COST TOTAL COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Bond Paper 48 Rims 150.00 7,200.00 7,200.00 7,560.00 7,938.00 8,334.90 8,751.65
Journals 24 Pcs. 135.00 3,240.00 3,240.00 3,402.00 3,572.10 3,750.71 3,938.24
Log Books 12 Pcs. 90.00 1,080.00 1,080.00 1,134.00 1,190.70 1,250.24 1,312.75
Ball Pen 12 Box 72.75 873.00 873.00 916.65 962.48 1,010.61 1,061.14
Permanent Marker 12 Box 420.00 5,040.00 5,040.00 5,292.00 5,556.60 5,834.43 6,126.15
Stapler 24 Pcs. 35.95 862.80 862.80 905.94 951.24 998.80 1,048.74
Scissors 24 Pcs. 25.75 618.00 618.00 648.90 681.35 715.41 751.18
Correction Pen 24 Pcs. 15.00 360.00 360.00 378.00 396.90 416.75 437.58
Scotch Tape 24 Rolls 35.00 840.00 840.00 882.00 926.10 972.41 1,021.03
Packing Tape 24 Rolls 55.00 1,320.00 1,320.00 1,386.00 1,455.30 1,528.07 1,604.47
Paper Clips 12 Box 44.75 537.00 537.00 563.85 592.04 621.64 652.73
Folders 120 Pcs. 6.00 720.00 720.00 756.00 793.80 833.49 875.16
Carbon Paper 60 Pcs. 4.00 240.00 240.00 252.00 264.60 277.83 291.72
Toilet Tissue 120 Rolls 12.38 1,485.60 1,485.60 1,559.88 1,637.87 1,719.77 1,805.76
Table Napkin 120 Packs 35.00 4,200.00 4,200.00 4,410.00 4,630.50 4,862.03 5,105.13
TOTAL 28,616.40 30,047.22 31,549.58 33,127.06 34,783.41
YEAR 6 YEAR 7
9,189.23 9,648.69
4,135.15 4,341.91
1,378.38 1,447.30
1,114.19 1,169.90
6,432.46 6,754.08
1,101.18 1,156.23
788.74 828.18
459.46 482.43
1,072.08 1,125.68
1,684.69 1,768.93
685.36 719.63
918.92 964.87
306.31 321.62
1,896.04 1,990.85
5,360.38 5,628.40
36,522.58 38,348.71
 Date Payment Interest Amortization Balance
January 1, 2014 Php 1,482,876.92
December 31, 2014 415,205.54 118,630.15 296,575.38 1,186,301.54
December 31, 2015 391,479.51 94,904.12 296,575.38 889,726.15
December 31, 2016 367,753.48 71,178.09 296,575.38 593,150.77
December 31, 2017 344,027.45 47,452.06 296,575.38 296,575.38
December 31, 2018 320,301.42 23,726.03 296,575.38 -

Note: Interest rate is 8% per annum and payable every end of the year.
WASTE DISPOSALS

ITEM DESCRIPTION QTY. UNIT UNIT COST TOTAL COST YEAR 1 YEAR 2
Dishwashing Liquid 20 Bottles 90.75 1,815.00 1,905.75 2,001.04
Sponge 50 Pcs. 35.00 1,750.00 1,837.50 1,929.38
Soft Broom 24 Pcs. 40.00 960.00 1,008.00 1,058.40
Dust Pan 10 Pcs. 67.75 677.50 711.38 746.94
Floor Mop 24 Pcs. 180.00 4,320.00 4,536.00 4,762.80
Apron 15 Pcs. 100.00 1,500.00 1,575.00 1,653.75
Trash Can 10 Pcs. 85.00 850.00 892.50 937.13
Garbage Bin 2 Pcs. 145.00 290.00 304.50 319.73
TOTAL 12,770.63 13,409.16
 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7
2,101.09 2,206.14 2,316.45 2,432.27 2,553.89
2,025.84 2,127.14 2,233.49 2,345.17 2,462.43
1,111.32 1,166.89 1,225.23 1,286.49 1,350.82
784.29 823.51 864.68 907.91 953.31
5,000.94 5,250.99 5,513.54 5,789.21 6,078.67
1,736.44 1,823.26 1,914.42 2,010.14 2,110.65
983.98 1,033.18 1,084.84 1,139.08 1,196.04
335.71 352.50 370.12 388.63 408.06
14,079.61 14,783.59 15,522.77 16,298.91 17,113.86
SALARIES AND WAGES

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,000.00 3,000.00 3,000.00
Bookkeeper 1 3,000.00 3,000.00 3,000.00
Cashier 1 3,000.00 3,000.00 3,000.00
Cook 2 5,000.00 10,000.00 472.40 200.00 9,327.60
Service Crew 5 6,600.00 33,000.00 771.50 500.00 31,728.50
Security Guards 2 5,000.00 10,000.00 472.40 200.00 9,327.60
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,000.00 3,150.00 3,150.00
Bookkeeper 1 3,000.00 3,150.00 3,150.00
Cashier 1 3,000.00 3,150.00 3,150.00
Cook 2 5,000.00 10,500.00 472.40 200.00 9,827.60
Service Crew 5 6,600.00 34,650.00 771.50 500.00 33,378.50
Security Guards 2 5,000.00 10,500.00 472.40 200.00 9,827.60
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,150.00 3,307.50 3,307.50
Bookkeeper 1 3,150.00 3,307.50 3,307.50
Cashier 1 3,150.00 3,307.50 3,307.50
Cook 2 10,500.00 11,025.00 472.40 200.00 10,352.60
Service Crew 5 34,650.00 36,382.50 771.50 500.00 35,111.00
Security Guards 2 10,500.00 11,025.00 472.40 200.00 10,352.60
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,307.50 3,472.88 3,472.88
Bookkeeper 1 3,307.50 3,472.88 3,472.88
Cashier 1 3,307.50 3,472.88 3,472.88
Cook 2 11,025.00 11,576.25 472.40 200.00 10,903.85
Service Crew 5 36,382.50 38,201.63 771.50 500.00 36,930.13
Security Guards 2 11,025.00 11,576.25 472.40 200.00 10,903.85
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,472.88 3,646.52 3,646.52
Bookkeeper 1 3,472.88 3,646.52 3,646.52
Cashier 1 3,472.88 3,646.52 3,646.52
Cook 2 11,576.25 12,155.06 472.40 200.00 11,482.66
Service Crew 5 38,201.63 40,111.71 771.50 500.00 38,840.21
Security Guards 2 11,576.25 12,155.06 472.40 200.00 11,482.66
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,646.52 3,828.84 3,828.84
Bookkeeper 1 3,646.52 3,828.84 3,828.84
Cashier 1 3,646.52 3,828.84 3,828.84
Cook 2 12,155.06 12,762.82 472.40 200.00 12,090.42
Service Crew 5 40,111.71 42,117.29 771.50 500.00 40,845.79
Security Guards 2 12,155.06 12,762.82 472.40 200.00 12,090.42
TOTAL

EMPLOYEES AND WORKERS No. EMPLOYEES COST PER MONTH TOTAL COST EMPLOYER'S SHARE NET PAY/MONTHLY
SSS PhilHealth
Manager 1 3,828.84 4,020.29 4,020.29
Bookkeeper 1 3,828.84 4,020.29 4,020.29
Cashier 1 3,828.84 4,020.29 4,020.29
Cook 2 12,762.82 13,400.96 472.40 200.00 12,728.56
Service Crew 5 42,117.29 44,223.16 771.50 500.00 42,951.66
Security Guards 2 12,762.82 13,400.96 472.40 200.00 12,728.56
TOTAL
 YEAR 1

36,000.00
36,000.00
36,000.00
111,931.20
380,742.00
111,931.20
712,604.40

YEAR 2

37,800.00
37,800.00
37,800.00
117,931.20
400,542.00
117,931.20
749,804.40

YEAR 3

39,690.00
39,690.00
39,690.00
124,231.20
421,332.00
124,231.20
788,864.40

YEAR 4

41,674.50
41,674.50
41,674.50
130,846.20
443,161.50
130,846.20
829,877.40

YEAR 5

43,758.23
43,758.23
43,758.23
137,791.95
466,082.48
137,791.95
872,941.05

YEAR 6

45,946.14
45,946.14
45,946.14
145,084.99
490,149.50
145,084.99
918,157.88

YEAR 7

48,243.44
48,243.44
48,243.44
152,742.68
515,419.87
152,742.68
965,635.56
 PRODUCT COST PER SERVING AVERAGE CUSTOMER DAY MONTHLY YEARLY YEAR 1 YEAR 2 YEAR 3
PM 1 109.00 27 2,943.00 88,290.00 1,059,480.00 1,059,480.00 1,112,454.00 1,168,076.70
PM 1.5 109.00 40 4,360.00 130,800.00 1,569,600.00 1,569,600.00 1,648,080.00 1,730,484.00
PM 2 109.00 27 2,943.00 88,290.00 1,059,480.00 1,059,480.00 1,112,454.00 1,168,076.70
PM 3 109.00 27 2,943.00 88,290.00 1,059,480.00 1,059,480.00 1,112,454.00 1,168,076.70
PM 4 109.00 27 2,943.00 88,290.00 1,059,480.00 1,059,480.00 1,112,454.00 1,168,076.70
PM 5 109.00 24 2,616.00 78,480.00 941,760.00 941,760.00 988,848.00 1,038,290.40
PM 6 109.00 23 2,507.00 75,210.00 902,520.00 902,520.00 947,646.00 995,028.30
- - - - - -
SM 1 59.00 10 590.00 17,700.00 212,400.00 212,400.00 223,020.00 234,171.00
SM 2 59.00 10 590.00 17,700.00 212,400.00 212,400.00 223,020.00 234,171.00
- - - - - -
Pansit Bihon 49.00 9 441.00 13,230.00 158,760.00 158,760.00 166,698.00 175,032.90
Dinuguan at Puto 49.00 9 441.00 13,230.00 158,760.00 158,760.00 166,698.00 175,032.90
- - - - - -
Sago't Gulaman 29.00 23 667.00 20,010.00 240,120.00 240,120.00 252,126.00 264,732.30
Softdrink 25.00 25 625.00 18,750.00 225,000.00 225,000.00 236,250.00 248,062.50
Iced Tea 25.00 43 1,075.00 32,250.00 387,000.00 387,000.00 406,350.00 426,667.50
Kape 15.00 23 345.00 10,350.00 124,200.00 124,200.00 130,410.00 136,930.50
- - - - - -
Cremma De Leche 67.00 14 938.00 28,140.00 337,680.00 337,680.00 354,564.00 372,292.20
Halo-Halo 49.00 14 686.00 20,580.00 246,960.00 246,960.00 259,308.00 272,273.40
Leche Flan 29.00 14 406.00 12,180.00 146,160.00 146,160.00 153,468.00 161,141.40
Turon Split 39.00 14 546.00 16,380.00 196,560.00 196,560.00 206,388.00 216,707.40
- - - - - -
Puto 10.00 15 150.00 4,500.00 54,000.00 54,000.00 56,700.00 59,535.00
Ensaladang Talong 29.00 15 435.00 13,050.00 156,600.00 156,600.00 164,430.00 172,651.50
TOTAL 433 10,508,400.00 11,033,820.00 11,585,511.00
 YEAR 4 YEAR 5 YEAR 6 YEAR 7
1,226,480.54 1,349,128.59 1,484,041.45 1,632,445.59
1,817,008.20 1,998,709.02 2,198,579.92 2,418,437.91
1,226,480.54 1,349,128.59 1,484,041.45 1,632,445.59
1,226,480.54 1,349,128.59 1,484,041.45 1,632,445.59
1,226,480.54 1,349,128.59 1,484,041.45 1,632,445.59
1,090,204.92 1,199,225.41 1,319,147.95 1,451,062.75
1,044,779.72 1,149,257.69 1,264,183.46 1,390,601.80
- - - -
245,879.55 270,467.51 297,514.26 327,265.68
245,879.55 270,467.51 297,514.26 327,265.68
- - - -
183,784.55 202,163.00 222,379.30 244,617.23
183,784.55 202,163.00 222,379.30 244,617.23
- - - -
277,968.92 305,765.81 336,342.39 369,976.63
260,465.63 286,512.19 315,163.41 346,679.75
448,000.88 492,800.96 542,081.06 596,289.16
143,777.03 158,154.73 173,970.20 191,367.22
- - - -
390,906.81 429,997.49 472,997.24 520,296.96
285,887.07 314,475.78 345,923.35 380,515.69
169,198.47 186,118.32 204,730.15 225,203.16
227,542.77 250,297.05 275,326.75 302,859.43
- - - -
62,511.75 68,762.93 75,639.22 83,203.14
181,284.08 199,412.48 219,353.73 241,289.10
12,164,786.55 13,381,265.21 14,719,391.73 16,191,330.90
 Mang Insal Tacurong Branch
PROJECT COST
Fixed Assets
Building (Renovation) 977,000.05
Furnitures and Fixtures 154,959.25
Machineries and Equipment 353,837.70
1,485,797.00
Operating Expenses
Cost of Sales 622,944.00
Legal Requirements 1,209,834.00
Office Supplies 28,616.40
Local Advertising Fee 5,000.00
Waste Disposals 12,770.63
Utilities Expense 236,000.00
Salaries and Allowances 712,604.40
Rent (Lease) Expense 180,000.00
3,007,769.43
Total Working Capital 4,493,566.43
Contigency (10%) 449,356.64
Total Projected Cost 4,942,923.07

LOAN (30%) 1,482,876.92

PARTNERS (70%) 3,460,046.15
TOTAL 4,942,923.07
 5 % INCREASE
MENU (Purchases) YEAR 1 YEAR 2 YEAR 3 YEAR 4

PM 1 580,359.60 609,377.58 639,846.46 671,838.78

PM 1.5 860,533.20 903,559.86 948,737.85 996,174.75
PM 2 580,359.60 609,377.58 639,846.46 671,838.78
PM 3 580,359.60 609,377.58 639,846.46 671,838.78
PM 4 580,359.60 609,377.58 639,846.46 671,838.78
PM 5 500,310.00 525,325.50 551,591.78 579,171.36
PM 6 480,297.60 504,312.48 529,528.10 556,004.51
- - - -
SM 1 119,156.40 125,114.22 131,369.93 137,938.43
SM 2 119,156.40 125,114.22 131,369.93 137,938.43
- - - -
Pansit Bihon 116,953.20 122,800.86 128,940.90 135,387.95
Dinuguan at Puto 116,953.20 122,800.86 128,940.90 135,387.95
- - - -
Sago't Gulaman 74,541.60 78,268.68 82,182.11 86,291.22
Softdrink 55,890.00 58,684.50 61,618.73 64,699.66
Iced Tea 114,210.00 119,920.50 125,916.53 132,212.35
Kape 90,000.00 94,500.00 99,225.00 104,186.25
- - - -
Cremma De Leche 196,819.20 206,660.16 216,993.17 227,842.83
Halo-Halo 143,942.40 151,139.52 158,696.50 166,631.32
Leche Flan 79,866.00 83,859.30 88,052.27 92,454.88
Turon Split 121,726.80 127,813.14 134,203.80 140,913.99
- - - -
Puto 34,210.80 35,921.34 37,717.41 39,603.28
Ensaladang Talong 95,839.20 100,631.16 105,662.72 110,945.85
TOTAL 5,641,844.40 5,923,936.62 6,220,133.45 6,531,140.12

SALES REVENUE 10,508,400.00 11,033,820.00 11,585,511.00 12,164,786.55

BEGINNING INVENTO 0 282,092.22 296,196.83 311,006.67
PURCHASES 5,641,844.40 5,923,936.62 6,220,133.45 6,531,140.12
ENDING INVENTORY 282,092.22 296,196.83 311,006.67 326,557.01
COST OF SALES 5,359,752.18 5,909,832.01 6,205,323.61 6,515,589.79
NET SALES 5,148,647.82 5,123,987.99 5,380,187.39 5,649,196.76
 10 % INCREASE
YEAR 5 YEAR 6 YEAR 7

739,022.66 812,924.93 894,217.42

1,095,792.22 1,205,371.44 1,325,908.59
739,022.66 812,924.93 894,217.42
739,022.66 812,924.93 894,217.42
739,022.66 812,924.93 894,217.42
637,088.50 700,797.35 770,877.09
611,604.96 672,765.46 740,042.00
- - -
151,732.27 166,905.50 183,596.05
151,732.27 166,905.50 183,596.05
- - -
148,926.74 163,819.42 180,201.36
148,926.74 163,819.42 180,201.36
- - -
94,920.34 104,412.38 114,853.61
71,169.63 78,286.59 86,115.25
145,433.59 159,976.95 175,974.64
114,604.88 126,065.36 138,671.90
- - -
250,627.11 275,689.82 303,258.80
183,294.45 201,623.90 221,786.29
101,700.37 111,870.40 123,057.44
155,005.39 170,505.92 187,556.52
- - -
43,563.61 47,919.97 52,711.96
122,040.44 134,244.48 147,668.93
7,184,254.14 7,902,679.55 8,692,947.50

13,381,265.21 14,719,391.73 16,191,330.90

326,557.01 359,212.71 395,133.98
7,184,254.14 7,902,679.55 8,692,947.50
359,212.71 395,133.98 434,647.38
7,151,598.44 7,866,758.28 8,653,434.11
6,229,666.77 6,852,633.45 7,537,896.79
 YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Income Statement
Net Sales 5,148,647.82 5,123,987.99 5,380,187.39 5,649,196.76 6,229,666.77
Advertising Fee 102,972.96 102,479.76 107,603.75 112,983.94 124,593.34
Royalty Fee 257,432.39 256,199.40 269,009.37 282,459.84 311,483.34
Total Revenue 4,788,242.47 4,765,308.83 5,003,574.27 5,253,752.99 5,793,590.10
Less: Operating Expenses
Legal Requirements 1,209,834.00 1,210,325.70 1,210,841.99 1,211,384.08 1,211,953.29
Waste Disposals 12,770.63 13,409.16 14,079.61 14,783.59 15,522.77
Office Supplies Expense 28,616.40 30,047.22 31,549.58 33,127.06 34,783.41
Local Advertisement Cost 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Rent Expense 180,000.00 189,000.00 198,450.00 208,372.50 218,791.13
Salaries and Wages 712,604.40 749,804.40 788,864.40 829,877.40 872,941.05
Electricity Expense 98,800.00 103,740.00 108,927.00 114,373.35 120,092.02
Telephone/Internet 33,100.00 34,755.00 36,492.75 38,317.39 40,233.26
Water Expense 44,000.00 46,200.00 48,510.00 50,935.50 53,482.28
Interest Expense 118,630.15 94,904.12 71,178.09 47,452.06 23,726.03
Repair and Maintenance-Furniture and Fixtures - 7,747.96 8,135.36 8,542.13 8,969.24
Repair and Maintenance-Office Equipment - 17,691.89 18,576.48 19,505.30 20,480.57
Repair and Maintenance-Building - 48,850.00 51,292.50 53,857.13 56,549.98
Depreciation Expense-Equipment 77,771.71 77,771.71 77,771.71 77,771.71 77,771.71
Depreciation Expense-Furniture and Fixtures 29,033.77 29,033.77 29,033.77 29,033.77 29,033.77
Depreciation Expense-Building 48,850.00 48,850.00 48,850.00 48,850.00 48,850.00
Total Operating Expenses 2,599,011.06 2,707,380.93 2,748,065.75 2,791,971.11 2,839,258.03
Income Before Tax 2,189,231.41 2,057,927.90 2,255,508.53 2,461,781.88 2,954,332.06
Less: Partners Income Tax 656,769.42 617,378.37 676,652.56 738,534.56 886,299.62
Net Income 1,532,461.99 1,440,549.53 1,578,855.97 1,723,247.32 2,068,032.44
 YEAR 6 YEAR 7

6,852,633.45 7,537,896.79
137,052.67 150,757.94
342,631.67 376,894.84
6,372,949.11 7,010,244.02

1,212,550.95 1,213,178.50
16,298.91 17,113.86
36,522.58 38,348.71
6,381.41 6,700.48
229,730.68 241,217.22
918,157.88 965,635.56
126,096.62 132,401.45
42,244.92 44,357.17
56,156.39 58,964.21

9,417.70 9,888.58
21,504.60 22,579.83
59,377.48 62,346.36
77,771.71 77,771.71
29,033.77 29,033.77
48,850.00 48,850.00
2,890,095.61 2,968,387.39
3,482,853.50 4,041,856.62
1,044,856.05 1,212,556.99
2,437,997.45 2,829,299.64
 P1 P2 P3 P4 P5 TOTAL

Partner's Equity Beginning 692,009.23 692,009.23 692,009.23 692,009.23 692,009.23 3,460,046.15

Add: Share in Y1 Net Income 306,492.40 306,492.40 306,492.40 306,492.40 306,492.40 1,532,461.99
Less: Drawings(50%) 153,246.20 153,246.20 153,246.20 153,246.20 153,246.20 766,230.99
Partner's Equity, December 31, 2015 845,255.43 845,255.43 845,255.43 845,255.43 845,255.43 4,226,277.14
Add: Share in Y2 Net Income 288,109.91 288,109.91 288,109.91 288,109.91 288,109.91 1,440,549.53
Less: Drawings(50%) 144,054.95 144,054.95 144,054.95 144,054.95 144,054.95 720,274.76
Partner's Equity, December 31, 2016 989,310.38 989,310.38 989,310.38 989,310.38 989,310.38 4,946,551.91
Add: Share in Y3 Net Income 315,771.19 315,771.19 315,771.19 315,771.19 315,771.19 1,578,855.97
Less: Drawings(50%) 157,885.60 157,885.60 157,885.60 157,885.60 157,885.60 789,427.98
Partner's Equity, December 31, 2017 1,147,195.98 1,147,195.98 1,147,195.98 1,147,195.98 1,147,195.98 5,735,979.89
Add: Share in Y4 Net Income 344,649.46 344,649.46 344,649.46 344,649.46 344,649.46 1,723,247.32
Less: Drawings(50%) 172,324.73 172,324.73 172,324.73 172,324.73 172,324.73 861,623.66
Partner's Equity, December 31, 2018 1,319,520.71 1,319,520.71 1,319,520.71 1,319,520.71 1,319,520.71 6,597,603.55
Add: Share in Y5 Net Income 413,606.49 413,606.49 413,606.49 413,606.49 413,606.49 2,068,032.44
Less: Drawings(50%) 206,803.24 206,803.24 206,803.24 206,803.24 206,803.24 1,034,016.22
Partner's Equity, December 31, 2019 1,526,323.95 1,526,323.95 1,526,323.95 1,526,323.95 1,526,323.95 7,631,619.77
Add: Share in Y6 Net Income 487,599.49 487,599.49 487,599.49 487,599.49 487,599.49 2,437,997.45
Less: Drawings(50%) 243,799.74 243,799.74 243,799.74 243,799.74 243,799.74 1,218,998.72
Partner's Equity, December 31, 2020 1,770,123.70 1,770,123.70 1,770,123.70 1,770,123.70 1,770,123.70 8,850,618.50
Add: Share in Y7 Net Income 565,859.93 565,859.93 565,859.93 565,859.93 565,859.93 2,829,299.64
Less: Drawings(50%) 282,929.96 282,929.96 282,929.96 282,929.96 282,929.96 1,414,649.82
Partner's Equity, December 31, 2021 2,053,053.66 2,053,053.66 2,053,053.66 2,053,053.66 2,053,053.66 10,265,268.32
 YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Cash Inflows
Partners Contribution 3,460,046.15
Loan Proceeds 1,482,876.92
Revenues 4,788,242.47 4,765,308.83 5,003,574.27 5,253,752.99 5,793,590.10
Total Cash Inflows 9,731,165.55 4,765,308.83 5,003,574.27 5,253,752.99 5,793,590.10
Cash Outflows
Procurement of Assets 1,485,797.00
Cash Operating Expenses 2,443,355.58 2,551,725.45 2,592,410.26 2,636,315.62 2,683,602.55
Payment of Loan 296,575.38 296,575.38 296,575.38 296,575.38 296,575.38
Drawings 766,230.99 720,274.76 789,427.98 861,623.66 1,034,016.22
Payment of Annual Income Tax - 656,769.42 617,378.37 676,652.56 738,534.56
Total Cash Outflows 4,991,958.96 4,225,345.02 4,295,792.00 4,471,167.22 4,752,728.72
Net Cash Flows 4,739,206.59 539,963.81 707,782.27 782,585.76 1,040,861.38
Add: Cash on Hand, Beginning 4,739,206.59 5,279,170.40 5,986,952.67 6,769,538.43
Cash Ending 4,739,206.59 5,279,170.40 5,986,952.67 6,769,538.43 7,810,399.81
YEAR 6 YEAR 7

6,372,949.11 7,010,244.02
6,372,949.11 7,010,244.02

2,734,440.13 2,812,731.91

1,218,998.72 1,414,649.82
886,299.62 1,044,856.05
4,839,738.47 5,272,237.78
1,533,210.64 1,738,006.24
7,810,399.81 9,343,610.45
9,343,610.45 11,081,616.68
 YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
ASSETS
Cash 4,739,206.59 5,279,170.40 5,986,952.67 6,769,538.43 7,810,399.81
Building 977,000.05 977,000.05 977,000.05 977,000.05 977,000.05
Less: Accumulated Depreciation 48,850.00 97,700.01 146,550.01 195,400.01 244,250.01
Machnineries and Equipments 353,837.70 353,837.70 353,837.70 353,837.70 353,837.70
Less: Accumulated Depreciation 77,771.71 155,543.41 233,315.12 311,086.83 388,858.53
Furniture and fixtures 154,959.25 154,959.25 154,959.25 154,959.25 154,959.25
Less: Accumulated Depreciation 29,033.77 58,067.55 87,101.32 116,135.10 145,168.87
Total Assets 6,069,348.11 6,453,656.43 7,005,783.22 7,632,713.50 8,517,919.39

LIABILITIES AND OWNER'S EQUITY

Liabilities
Current
Tax Payable 656,769.42 617,378.37 676,652.56 738,534.56 886,299.62
Loan Payable - current portion 296,575.38 296,575.38 296,575.38 296,575.38
Total 953,344.81 913,953.75 973,227.94 1,035,109.95 886,299.62
Loan Payable - noncurrent portion 889,726.15 593,150.77 296,575.38
Total Liabilities 1,843,070.96 1,507,104.52 1,269,803.33 1,035,109.95 886,299.62

Partner's Equity 4,226,277.14 4,946,551.91 5,735,979.89 6,597,603.55 7,631,619.77

TOTAL LIABILITIES AND EQUITY 6,069,348.11 6,453,656.43 7,005,783.22 7,632,713.50 8,517,919.39

- - - - -
 YEAR 6 YEAR 7

9,343,610.45 11,081,616.68
977,000.05 977,000.05
293,100.02 341,950.02
353,837.70 353,837.70
466,630.24 544,401.95
154,959.25 154,959.25
174,202.64 203,236.42
9,895,474.55 11,477,825.30

1,044,856.05 1,212,556.99

1,044,856.05 1,212,556.99

1,044,856.05 1,212,556.99

8,850,618.50 10,265,268.32
9,895,474.55 11,477,825.30

- -
NET PROFIT MARGIN= NET PROFIT AFTER SALES
NET SALES
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7
1,532,461.99 1,440,549.53 1,578,855.97 1,723,247.32 2,068,032.44 2,437,997.45 2,829,299.64
4,788,242.47 4,765,308.83 5,003,574.27 5,253,752.99 5,793,590.10 6,372,949.11 7,010,244.02
32% 30% 32% 33% 36% 38% 40%

RETURN ON INVESTMENT= NET PROFIT AFTER SALES

TOTAL ASSETS
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7
1,532,461.99 1,440,549.53 1,578,855.97 1,723,247.32 2,068,032.44 2,437,997.45 2,829,299.64
6,069,348.11 6,069,348.11 6,069,348.11 6,069,348.11 6,069,348.11 6,069,348.11 6,069,348.11
25% 24% 26% 28% 34% 40% 47%

PAYBACK PERIOD
Cashflow from
Year operation Investment Payback

1 1,688,117.47 4,942,923.07 1
2 1,596,205.01 3,254,805.60 1
3 1,734,511.45 1,658,600.59 1 14.6
4 1,878,902.80 (75,910.86) -0.04
3 YEARS, 6 MONTHS and 4 DAYS

ACID TEST RATIO= QUICK ASSET

 CURRENT LIABILITIES
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7
4,739,206.59 5,279,170.40 5,986,952.67 6,769,538.43 7,810,399.81 1,044,856.05 11,081,616.68
953,344.81 913,953.75 973,227.94 1,035,109.95 886,299.62 1,044,856.05 1,212,556.99
4.97 5.78 6.15 6.54 8.81 1.00 9.14

CURRENT RATIO= CURRENT ASSETS

CURRENT LIABILITIES

4,739,206.59 5,279,170.40 5,986,952.67 6,769,538.43 7,810,399.81 9,343,610.45 11,081,616.68

953,344.81 913,953.75 973,227.94 1,035,109.95 886,299.62 1,044,856.05 1,212,556.99
4.97 5.78 6.15 6.54 8.81 8.94 9.14

RETURN ON EQUITY= NET PROFIT AFTER SALES

SHAREHOLDER'S EQUITY

1,532,461.99 1,440,549.53 1,578,855.97 1,723,247.32 2,068,032.44 2,437,997.45 2,829,299.64

4,226,277.14 4,946,551.91 5,735,979.89 6,597,603.55 7,631,619.77 8,850,618.50 10,265,268.32
36% 29% 28% 26% 27% 28% 28%