Pineapple (Buraot) Consolidation and Trading Business Planning

1. Summary
The launching of the new business of the cooperative needs to be planned so that the
cooperative will be prepared to operate its business. Business planning therefore is necessary
for the cooperative as a guide for their marketing, technical, business structure and financial
plans not only for the board and management but also for the member suppliers who will be
directly engaged in the process. This is also in line with SVKAC’s BHAG to become the “top
supplier of batterbal to LPMPC IPP” trough their new pineapple trading business. To realize this,
a two-day participatory business planning will be conducted to the coop’s BOD, management,
staff and farmer-members. The activity is intended to preliminary assess the potential of
pineapple (buraot) consolidation and trading business, and identify specific targets, key
strategies, work plan and budget to operate the business. After the process, a draft business
plan will be prepared and an action plan for dry run will be formulated.

2. BHAG (Big Hairy Audacious Goal)

To become the top supplier of queen pineapple (buraot) of IPP LPMPC
3. Marketing Plan
- Description of the Product: Queen Pineapple (Buraot)
 Weight of fruits: 200g, fruits length crown not include,
 3 inches and up
 Fruit ripeness: Stage 1 to 3 for juice
 14 Brix sweetness are only use for pure juice, 13 brix sweetness for buraot
- Location of business
 P6 Brgy. San Jose, San Vicente, Camarines Norte : Intention to transfer office
- Main Costumers
 LPMPC IPP

- Demand Supply (analysis)

Demand Supply
 3,000kg per day  1,995kg per week (March 20, 2022)
 36,000kg per month -BOD Ferdinand Bobis
 432,000kg per year -Gm Ronie Rait
- Armando Alarde
 7,980kg per month
 95,760kg per year

22% of LPMPC IPP Demand

10% increase on the 2nd year

15% increase on the 3rd year
20% increase on the 4th year
 25% increase on the 5th year
30% increase on the 6th year
35% increase on the 7th year
40% increase on the 8th year
45% increase on the 9th year
50% increase on the 10th year

Strategy to source members and non-

members pineapple population

LPMPC buying price

 4.50 per kg delivered, 3 per kg pick up for GOACS

Marketing Budget

Item Cost
Transport loading and unloading fee 7,980.00 per month
(from roadside to LPMPC) 95,760.00 on the 1st year

For review

Technical/production and consolidation Plan

 Tech Description (Requirement of IPP)

-Quality of pineapple fruit must be 200g and up, fruit length and crown are not included

-Fruit ripeness must fit the qualification for juice drink; stage
1 to 3
- 14 brix sweetness of pineapple classify for pure juice and
13 brix sweetness and below are for ready to drink juice

 Technical process (Process of Consolidation)

-Monitoring of farm area must be coordinated with MAO and
BAEW for profiling of members and non-members for plant
population and time of harvest
- Must have a committee of farmer leaders that are focus on the quality of pineapple product
- Added that when the pick-up price of LPMPC is 3/kg, it would be more profitable to deliver it at
4.50/kg
 Time of harvesting, pick-up delivery, etc
- Delivery of pineapple (buraot) must have an advance notice to IPP by SVKAC 3 weeks upon delivery
 Location of Consolidation Area (Warehouse?)
-Pineapple fruits are pick up along the road
-Mode of delivery
 Pick up Delivered
Php 3.00 per kg Php 4.50 per kg
-100% of all target transaction between SVKAC to LPMPC IPP shall be deliver starting from the
roadside to IPP
 Materials (Volume/Cost per year)
-Budget for buying SVKAC member’s pineapple fruits (buraot)
- Projected transport expense per year 57,456.00 (100% of all target transaction between SVKAC and
IPP will be delivered to LPMPC IPP)
-Product price agreement between SVKAC and farmers are 2.00 per kg
-Total cost per year Php 287,280.00
 Labor Cost
- Harvesting and transport cost from farmer’s field will be shoulder by the coop and will be included
in the Php 2.00 cost
 Fixed Assets, Tools and Equipment
 Overhead Expenses (recurring cost ie transport/hauling)
- Hauling from roadside to IPP Php 2.00 per kg transport w/n the day, include loading and unloading
 Technical Cost /Summary (Direct Materials, Direct labor, Overhead expenses)
- Direct cost of the operation is the Php 2.00 paid to the farmers

4. Introduction to Organizational and management Plan

PINEAPPLE (BURAOT) CONSOLIDATION & TDG. BUSINESS PLANNING SAN VICENTE KAANIB
AGRICULTURE COOPERATIVE

GENERAL MANAGER

(Full time)

BOOKEEPER CASHIER

(Full time) (Full time)

KADIWA (Volunteer) COCO Q

PINEAPPLE
(Volunteer)
(Volunteer)

SALES CLERK

(Volunteer)
Job Descriptions and Functions

General Manager

 He/she is responsible for the daily transaction and operation of the cooperative. He is also the
one who submit report on the operation to the board. This will be the basis of the board to
formulate a resolution and policy implemented by the General Manager.

Bookkeeper

 He/she is responsible who will keep the records and documents of transaction of the
cooperative

Cashier

 He/she responsible for receiving and releasing cash of the cooperative

5. Financial Plan Assumptions

- Projected yearly volume
RAW MATERIALS (PURCHASES)
1,995.00 kg per week
7,980.00 kg per month
95,760 kg year 1
105,336 kg year 2 10% increment
121,136 kg year 3 15% increment
145,364 kg year 4 20% increment
181,705 kg year 5 25% increment
236,216 kg year 6 30% increment
318,892 kg year 7 35% increment
446,448 kg year 8 40% increment
647,350 kg year 9 45% increment
971,025 kg year 10 50% increment

- Transport Expense per year ( . 1.00 per kg of pineapple)

Hauling
per kg Amount 60% per kg Amount
95,760 1 95,760.00 year 1
105,336 1 105,336.00 year 2
121,136 1 121,136.40 year 3
145,364 1 145,363.68 year 4
181,705 1 181,704.60 year 5
236,216 1 236,215.98 year 6 141,729.59 1 141,729.59
318,892 1 318,891.57 year 7 191,334.94 1 191,334.94
446,448 1 446,448.20 year 8 267,868.92 1 267,868.92
647,350 1 647,349.89 year 9 388,409.94 1 388,409.94
971,025 1 971,024.84 year 10 582,614.90 1 582,614.90
- Transaction price of SVKAC to farmers (yearly projections)

Raw Materials Sources Volume Used Per year Unit Price Unit Total
-
Pineapple fruits (Buraot) Farmers 95,760 kgs 2 kgs 191,520.00 Year 1
Farmers 105,336 kgs 2 kgs 210,672.00 Year 2
Farmers 121,136 kgs 2 kgs 242,272.80 Year 3
Farmers 145,364 kgs 2 kgs 290,727.36 Year 4
Farmers 181,705 kgs 2 kgs 363,409.20 Year 5
Farmers 236,216 kgs 2 kgs 472,431.96 Year 6
Farmers 318,892 kgs 2 kgs 637,783.15 Year 7
Farmers 446,448 kgs 2 kgs 892,896.40 Year 8
Farmers 647,350 kgs 2 kgs 1,294,699.79 Year 9
Farmers 971,025 kgs 2 kgs 1,942,049.68 Year 10

- Administrative expense
Salaries (Year 1-5)
Minimum wage per day No. of Days SSS PI PHI SSS/PI/PHI
Manager 125 26 3,250.00 268 65 75
Bookkeeper 77.5 8 620.00 268 12.4 75
Cashier 77.5 13 1,007.50 268 20.15 75
4,877.50 804.00 97.55 225.00 1,126.55

Salaries (Year 6-10)

Minimum wage per day No. of Days SSS PI PHI SSS/PI/PHI
Manager 150 26 3,900.00 307.5 78 75
Bookkeeper 100 26 2,600.00 265 52 75
Cashier 100 26 2,600.00 265 52 75
9,100.00 837.50 182.00 225.00 1,244.50
Honoraruim
1 Board of Director 250
1 Vice Chairperson 200
5 Bod Member 750
1 AIC 150
2 AIC-MEMBER 300
1650
 Brgy.SAN JOSE, SAN VICENTE, Camarines Norte
INCOME STATEMENT
For the Year Ended, 31 December 2022
(With Comparative Figures for 2022 and 2026)

2022 2023 2024 2025 2026 2027 2028 2029 2030 2031

Sales 430,920.00 474,012.00 545,113.80 654,136.56 817,670.70 921,242.32 1,243,677.13 1,741,147.99 2,524,664.58 3,786,996.88
Less: goods available fo sale
Invty. Beg.
add: Purchases 191,520.00 210,672.00 242,272.80 290,727.36 363,409.20 472,431.96 637,783.15 892,896.40 1,294,699.79 1,942,049.68
Hauling 95,760.00 105,336.00 121,136.40 145,363.68 181,704.60 141,729.59 191,334.94 267,868.92 388,409.94 582,614.90
 Income Statement

Less: Invty end - - - -

Total Sales (2022-2026)

- - - -
Total: Goods Available For Sale 287,280.00 316,008.00 363,409.20 436,091.04 545,113.80 614,161.55 829,118.09 1,160,765.33 1,683,109.72 2,524,664.58

Gross Income 143,640.00 158,004.00 181,704.60 218,045.52 272,556.90 307,080.77 414,559.04 580,382.66 841,554.86 1,262,332.29

Less: Administrative Cost

Salaries 58,530.00 58,530.00 58,530.00 58,530.00 58,530.00 109,200.00 109,200.00 109,200.00 109,200.00 109,200.00
Electric Bill 951.00 951.00 951.00 951.00 951.00 1,902.00 1,902.00 1,902.00 1,902.00 1,902.00
Water Bill 900.00 900.00 900.00 900.00 900.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
Depreciation 635.00 635.00 635.00 635.00 635.00 1,270.00 1,270.00 1,270.00 1,270.00 1,270.00
Office Supplies 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Repair & Maintenance 250.00 250.00 250.00 250.00 250.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
SSS/PI/PHI 13,518.60 13,518.60 13,518.60 13,518.60 13,518.60 14,934.00 14,934.00 14,934.00 14,934.00 14,934.00
Meetings and Conferences 900.00 900.00 900.00 900.00 900.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Taxes and Licences 625.00 625.00 625.00 625.00 625.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
Employees Benefit 4,877.50 4,877.50 4,877.50 4,877.50 4,877.50 9,100.00 9,100.00 9,100.00 9,100.00 9,100.00
Travel and Transportation 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
Trainings and Seminars 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Honoraruim - - - - - 19,800.00 19,800.00 19,800.00 19,800.00 19,800.00
Income statement shows the coops expense, income, gains and losses

- - - - - - - - - -
Total: Administrative Cost 89,687.10 89,687.10 89,687.10 89,687.10 89,687.10 179,256.00 179,256.00 179,256.00 179,256.00 179,256.00

NET INCOME 53,952.90 68,316.90 92,017.50 128,358.42 182,869.80 127,824.77 235,303.04 401,126.66 662,298.86 1,083,076.29

Certified by:

JANICE P. SALEN
In-house Bookkeeper
LPMPC

Gross Profit Margin 33.33 33.33 33.33

Cost of Sales 66.67 66.67 66.67
Net Profit Margin 12.52 14.41 16.88
 SAN VICENTE KAANIB COOP
Brgy.SAN JOSE, SAN VICENTE, Camarines Norte
CASH FLOW
For the Year Ended, 31 December 2022 
(With Comparative Figures for 2022 and 2026)

2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
Cash Flow

CASH INFLOW
Cash Flow from Operating Activities
Sales 430,920.00 474,012.00 545,113.80 654,136.56 817,670.70 921,242.32 1,243,677.13 1,741,147.99 2,524,664.58 3,786,996.88
Add: Back Depreciation 635.00 635.00 635.00 635.00 635.00 1,270.00 1,270.00 1,270.00 1,270.00 1,270.00
Inventory - -
Receivables - - - - - - - - -
Cash Provided by Operating Activities 431,555.00 474,647.00 545,748.80 654,771.56 818,305.70 922,512.32 1,244,947.13 1,742,417.99 2,525,934.58 3,788,266.88

TOTAL CASH INFLOW 431,555.00 474,647.00 545,748.80 654,771.56 818,305.70 922,512.32 1,244,947.13 1,742,417.99 2,525,934.58 3,788,266.88

CASH OUTFLOW
Purchases 191,520.00 210,672.00 242,272.80 290,727.36 363,409.20 472,431.96 637,783.15 892,896.40 1,294,699.79 1,942,049.68
Overhead/Hauling 95,760.00 105,336.00 121,136.40 145,363.68 181,704.60 141,729.59 191,334.94 267,868.92 388,409.94 582,614.90
Labor - - - - - - - - - -
Operational 89,687.10 89,687.10 89,687.10 89,687.10 89,687.10 179,256.00 179,256.00 179,256.00 179,256.00 179,256.00
TOTAL CASH OUTFLOW 376,967.10 405,695.10 453,096.30 525,778.14 634,800.90 793,417.55 1,008,374.09 1,340,021.33 1,862,365.72 2,703,920.58

NET CASH FLOW 54,587.90 68,951.90 92,652.50 128,993.42 183,504.80 129,094.77 236,573.04 402,396.66 663,568.86 1,084,346.29

Add: Cash on Hand; January 01 54,587.90 123,539.80 216,192.30 345,185.72 528,690.52 657,785.29 894,358.34 1,296,755.00 1,960,323.86

CASH AT THE END OF THE YEAR 54,587.90 123,539.80 216,192.30 345,185.72 528,690.52 657,785.29 894,358.34 1,296,755.00 1,960,323.86 3,044,670.15
looking on how the income of KAANIB increase from the product being delivered to the IPP)

Certified by:
Is the movement of cash upon operation, it is a mandatory report that needed for checking the
balance of the organization. (impression of board on the cash flow: it is a good way of verifying or

JANICE P. SALEN
In-house Bookkeeper
LPMPC
 SAN VICENTE KAANIB COOP
Brgy.SAN JOSE, SAN VICENTE, Camarines Norte
BALANCE SHEET
As of 31 December 2022

2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
ASSETS
Current Assets
Cash on Hand & Bank 54,587.90 123,539.80 216,192.30 345,185.72 528,690.52 657,785.29 894,358.34 1,296,755.00 1,960,323.86 3,044,670.15
Balance Sheet

Inventory
Receivables
Total Current Assets 54,587.90 123,539.80 216,192.30 345,185.72 528,690.52 657,785.29 894,358.34 1,296,755.00 1,960,323.86 3,044,670.15

Non-current Assets
Equipment 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00
Less: Acc.Depreciation 635.00 1,270.00 1,905.00 2,540.00 3,175.00 4,445.00 5,715.00 6,985.00 8,255.00 9,525.00
Book Value 12,065.00 11,430.00 10,795.00 10,160.00 9,525.00 8,255.00 6,985.00 5,715.00 4,445.00 3,175.00

Total Non-current Assets 12,065.00 11,430.00 10,795.00 10,160.00 9,525.00 8,255.00 6,985.00 5,715.00 4,445.00 3,175.00

TOTAL ASSETS 66,652.90 134,969.80 226,987.30 355,345.72 538,215.52 666,040.29 901,343.34 1,302,470.00 1,964,768.86 3,047,845.15

LIABILITIES AND OWNER'S EQUITY

Current Liabilities:

Total Current Liabilities - - - - - - - - - -

Owner's Equity
Share Capital 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00 12,700.00
Add: Net Income 53,952.90 122,269.80 214,287.30 342,645.72 525,515.52 653,340.29 888,643.34 1,289,770.00 1,952,068.86 3,035,145.15
Total: 66,652.90 134,969.80 226,987.30 355,345.72 538,215.52 666,040.29 901,343.34 1,302,470.00 1,964,768.86 3,047,845.15
limited company or other organization such as government or non-for-profit entity.

TOTAL LIABILITIES AND EQUITY 66,652.90 134,969.80 226,987.30 355,345.72 538,215.52 666,040.29 901,343.34 1,302,470.00 1,964,768.86 3,047,845.15
- - - - - - - - - -
Financial accounting, a balance sheet is a summary of financial balances of an individual or

Certified by:
organization, whether it be a sole proprietorship, a business partnership, a corporation, private

JANICE P. SALEN
In-house Bookkeeper
LPMPC
Prepared by: GROW COOP TEAM/SVKAC

Check by:

Inocencio Q. Obrero

Note by:

Ben Luther Lucas

Agriterra Bus. Advisor/Country Representative