Café Relajante

Start-Up Budget
MONTHLY COST
Supplies ₱1,200,000.00
Advertising FB Boosting 8,000/month ₱96,000.00
Flyers 8.5in x 11in (500 pcs/month for ₱ 5,125.00) ₱61,500.00
Sponsorship ₱84,000.00
Rent ₱1,200,000.00
Telecommunications Payment ₱30,000.00
Utilities Payments (Water & Electricity) ₱417,000.00
Salaries (for 7 employees) ₱1,008,000.00
Miscellaneous ₱300,000.00
Subtotal ₱4,396,500.00

ONE-TIME COST
Furniture/Fixture/Machinery/Cooking/Kitchen Equipment ₱2,000,000.00
Licenses and Permits ₱8,561.00
Advertising and Promotion for opening ₱12,250.00
Cash on Hand ₱100,000.00
Subtotal ₱2,120,811.00

TOTAL START-UP COST ₱6,517,311.00

Break-Even
25% Markup
 Per Month
₱100,000.00
₱8,000.00
₱5,125.00
₱7,000.00
₱100,000.00
₱2,500.00
₱34,750.00
₱84,000.00
₱25,000.00
₱366,375.00

₱0.00

₱1,629,327.75

Daily Weekly Monthly Yearly

₱19,396.76 ₱135,777.31 ₱543,109.25 ₱6,517,311.00
₱24,245.95 ₱169,721.64 ₱678,886.56 ₱8,146,638.75
 Café Relajante
Projected Balance Sheet

2023 2024 (5%)

ASSET
CURRENT ASSET
Cash ₱3,317,311.00 ₱3,483,176.55
Inventory Supplies ₱1,200,000.00 ₱1,260,000.00
Account's Receivable (if there's any)

NON-CURRENT ASSET
Furniture/Fixture/Cooking/Kitchen Equipment ₱2,000,000.00 ₱2,100,000.00
Accumulated Depreciation (if there's any)

TOTAL ASSET ₱6,517,311.00 ₱6,843,176.55

CURRENT LIABILITES
Account's Payable
Supplies ₱1,200,000.00 ₱1,260,000.00
Advertising FB Boosting 8,000/month ₱96,000.00 ₱100,800.00
Flyers 8.5in x 11in (500 pcs/month for ₱
₱61,500.00
5,125.00) ₱64,575.00
Sponsorship ₱84,000.00 ₱88,200.00
Rent ₱1,200,000.00 ₱1,260,000.00
Telecommunications Payment ₱30,000.00 ₱31,500.00
Utilities Payments (Water & Electricity) ₱417,000.00 ₱437,850.00
Salaries (for 7 employees) ₱1,008,000.00 ₱1,058,400.00
Miscellaneous ₱300,000.00 ₱315,000.00

NON - CURRENT LIABILITES

Long-term debt/loans (if there's any)

TOTAL LIABILITIES ₱4,396,500.00 ₱4,616,325.00

OWNERS EQUITY
Capital ₱2,120,811.00 ₱2,226,851.55

TOTAL LIABILITIES AND OWNERS EQUITY ₱6,517,311.00 ₱6,843,176.55

t

2025 (8%) 2026 (10%)

₱3,761,830.67 ₱4,138,013.74
₱1,360,800.00 ₱1,496,880.00

₱2,268,000.00 ₱2,494,800.00

₱7,390,630.67 ₱8,129,693.74

₱1,360,800.00 ₱1,496,880.00
₱108,864.00 ₱119,750.40

₱69,741.00 ₱76,715.10
₱95,256.00 ₱104,781.60
₱1,360,800.00 ₱1,496,880.00
₱34,020.00 ₱37,422.00
₱472,878.00 ₱520,165.80
₱1,143,072.00 ₱1,257,379.20
₱340,200.00 ₱374,220.00

₱4,985,631.00 ₱5,484,194.10

₱2,404,999.67 ₱2,645,499.64

₱7,390,630.67 ₱8,129,693.74
 January February March
Cash Start of the Month ₱100,000.00 ₱ 412,511.56 ₱ 725,023.13
Cash Coming In ₱678,886.56 ₱678,886.56 ₱678,886.56
Total Cash In ₱778,886.56 ₱1,091,398.13 ₱1,403,909.69

Cash Going Out

Supplies ₱100,000.00 ₱100,000.00 ₱100,000.00
Advertising FB Boosting 8,000/month ₱8,000.00 ₱8,000.00 ₱8,000.00
Flyers 8.5in x 11in (500 pcs/month for
₱5,125.00 ₱5,125.00 ₱5,125.00
₱ 5,125.00)
Sponsorship ₱7,000.00 ₱7,000.00 ₱7,000.00
Rent ₱100,000.00 ₱100,000.00 ₱100,000.00
Telecommunications Payment ₱2,500.00 ₱2,500.00 ₱2,500.00
Utilities Payments (Water &
₱34,750.00 ₱34,750.00 ₱34,750.00
Electricity)
Salaries (for 7 employees) ₱84,000.00 ₱84,000.00 ₱84,000.00
Miscellaneous ₱25,000.00 ₱25,000.00 ₱25,000.00

Total Cash Out ₱366,375.00 ₱366,375.00 ₱366,375.00

Cash at the End of the Month ₱412,511.56 ₱725,023.13 ₱1,037,534.69
 Café Relajante
Statement of Cash Flow

April May June July August

₱ 1,037,534.69 ₱1,350,046.25 ₱ 1,662,557.81 ₱ 1,975,069.38 ₱ 2,287,580.94
₱678,886.56 ₱678,886.56 ₱678,886.56 ₱678,886.56 ₱678,886.56
₱1,716,421.25 ₱2,028,932.81 ₱2,341,444.38 ₱2,653,955.94 ₱2,966,467.50

₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00

₱8,000.00 ₱8,000.00 ₱8,000.00 ₱8,000.00 ₱8,000.00

₱5,125.00 ₱5,125.00 ₱5,125.00 ₱5,125.00 ₱5,125.00

₱7,000.00 ₱7,000.00 ₱7,000.00 ₱7,000.00 ₱7,000.00
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
₱2,500.00 ₱2,500.00 ₱2,500.00 ₱2,500.00 ₱2,500.00
₱34,750.00 ₱34,750.00 ₱34,750.00 ₱34,750.00 ₱34,750.00
₱84,000.00 ₱84,000.00 ₱84,000.00 ₱84,000.00 ₱84,000.00
₱25,000.00 ₱25,000.00 ₱25,000.00 ₱25,000.00 ₱25,000.00

₱366,375.00 ₱366,375.00 ₱366,375.00 ₱366,375.00 ₱366,375.00

₱1,350,046.25 ₱1,662,557.81 ₱1,975,069.38 ₱2,287,580.94 ₱2,600,092.50
 September October November December
₱ 2,600,092.50 ₱ 2,912,604.06 ₱ 3,225,115.63 ₱ 3,537,627.19
₱678,886.56 ₱678,886.56 ₱678,886.56 ₱678,886.56
₱3,278,979.06 ₱3,591,490.63 ₱3,904,002.19 ₱4,216,513.75

₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00

₱8,000.00 ₱8,000.00 ₱8,000.00 ₱8,000.00

₱5,125.00 ₱5,125.00 ₱5,125.00 ₱5,125.00

₱7,000.00 ₱7,000.00 ₱7,000.00 ₱7,000.00
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
₱2,500.00 ₱2,500.00 ₱2,500.00 ₱2,500.00
₱34,750.00 ₱34,750.00 ₱34,750.00 ₱34,750.00
₱84,000.00 ₱84,000.00 ₱84,000.00 ₱84,000.00
₱25,000.00 ₱25,000.00 ₱25,000.00 ₱25,000.00

₱366,375.00 ₱366,375.00 ₱366,375.00 ₱366,375.00

₱2,912,604.06 ₱3,225,115.63 ₱3,537,627.19 ₱3,850,138.75
 Café Relajante
Projected Income Statement

2023 2024 (5%)

Sales ₱8,146,638.75 ₱8,553,970.69
LESS: Cost of Goods Sold ₱1,200,000.00 ₱1,260,000.00
Gross Profit ₱6,946,638.75 ₱7,293,970.69

LESS: Operating Expense

Advertising FB Boosting 8,000/month ₱96,000.00 ₱100,800.00
Flyers 8.5in x 11in (500 pcs/month for ₱
₱61,500.00
5,125.00) ₱64,575.00
Sponsorship ₱84,000.00 ₱88,200.00
Rent ₱1,200,000.00 ₱1,260,000.00
Telecommunications Payment ₱30,000.00 ₱31,500.00
Utilities Payments (Water & Electricity) ₱417,000.00 ₱437,850.00
Salaries (for 7 employees) ₱1,008,000.00 ₱1,058,400.00
Miscellaneous ₱300,000.00 ₱315,000.00

NET INCOME ₱3,750,138.75 ₱3,937,645.69

ment

2025 (8%) 2026 (10%)

₱9,238,288.34 ₱10,162,117.18
₱1,360,800.00 ₱1,496,880.00
₱7,877,488.34 ₱8,665,237.18

₱108,864.00 ₱119,750.40

₱69,741.00 ₱76,715.10
₱95,256.00 ₱104,781.60
₱1,360,800.00 ₱1,496,880.00
₱34,020.00 ₱37,422.00
₱472,878.00 ₱520,165.80
₱1,143,072.00 ₱1,257,379.20
₱340,200.00 ₱374,220.00

₱4,252,657.34 ₱4,677,923.08
 Café Relajante
Projected Income Statement

2023 2024 (5%)

Revenue ₱8,146,638.75 ₱8,553,970.69

LESS: Operating Expense

Supplies ₱1,200,000.00 ₱1,260,000.00
Advertising FB Boosting 8,000/month ₱96,000.00 ₱100,800.00
Flyers 8.5in x 11in (500 pcs/month for ₱
₱1,200,000.00
5,125.00) ₱1,260,000.00
Sponsorship ₱96,000.00 ₱100,800.00
Rent ₱61,500.00 ₱64,575.00
Telecommunications Payment ₱84,000.00 ₱88,200.00
Utilities Payments (Water & Electricity) ₱1,200,000.00 ₱1,260,000.00
Salaries (for 7 employees) ₱30,000.00 ₱31,500.00
Miscellaneous ₱417,000.00 ₱437,850.00

NET INCOME ₱3,762,138.75 ₱3,950,245.69

ment

2025 (8%) 2026 (10%)

₱9,238,288.34 ₱10,162,117.18

₱1,360,800.00 ₱1,496,880.00
₱108,864.00 ₱119,750.40

₱1,360,800.00 ₱1,496,880.00
₱108,864.00 ₱119,750.40
₱69,741.00 ₱76,715.10
₱95,256.00 ₱104,781.60
₱1,360,800.00 ₱1,496,880.00
₱34,020.00 ₱37,422.00
₱472,878.00 ₱520,165.80

₱4,266,265.34 ₱4,692,891.88
 Name Position in the Company Share Percentage
Angela Pascua Café Director of Operations 27%
Rovijay Alinsod Customer relations Manager 17%
Althia De Guzman Product and Service Manager 14%
Clarian de los Reyes Human Resource Manager 12%
Rhiendel Dolores Financial Manager 12%
Keanalyn Luayon Marketing Manager 9%
Joanna Marie Lagrimas Café Manager 9%
Total 100%
Equity Contribution
₱1,759,673.97
₱1,107,942.87
₱912,423.54
₱782,077.32
₱782,077.32
₱586,557.99
₱586,557.99
₱6,517,311.00