Business Plan 2023

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CARAGA REGIONAL SCIENCE HIGH SCHOOL

San Juan, Surigao City
DONYA’S DELIGHT
By: Leika Plandano
June 2023
TABLE OF CONTENTS
TITLE PAGE i
TABLE OF CONTENTS ii
Executive Summary 1
Business Description 1
Operations Plan 3
Organization and Management 7
Legal Structure of the Business 8
Products and Services 8
Marketing and Sales Strategy 11
Competitive Analysis 12
Unique Selling Proposition 14
Financial Plan 15
DOCUMENTATION 27
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1

EXECUTIVE SUMMARY
Donya's Delight is a sole proprietorship that seeks to improve the accessibility
and portability of traditional pies through the utilization of lumpia wrappers. The store
currently provides two flavors of rolls, mango and apple, along with a complimentary
mango shake.
Situated in Surigao City, Donya's Delight operates from a mobile cart powered
by solar energy, typically located near the bustling Surigao City Boulevard where
customers can find various food stalls, carts, and other products and services. With its
innovative and delicious treats, the store aims to draw attention and establish itself as
a well-liked option for people looking for quick and fulfilling snacks.
The vehicle, equipment, and supplies needed to run Donya’s Delight is
provided by the owners of the business. This involves the joint effort to create the
products and establish a food cart with an anticipated start-up capital of ₱630, 000.00.
BUSINESS DESCRIPTION
A pie is usually filled with any kind of filling and enclosed with a crust made
out of pastry. Pies can have sweet fillings like fruits and custard and savory fillings
like beef or chicken. Traditionally, a pie is usually a large, round, baked dish served
as a dessert shared by a group of people. The circular structure of a pie makes it a
large treat usually eaten at the dining table and not served as a snack on the go. Due to
this, pies are usually only eaten during special events and holidays.
Lumpia wrappers are thin but sturdy sheets that can be filled with a variety of
fillings. The lumpia wrapper is the Filipino version of the Chinese spring roll
wrappers. It is a dry, thin, crêpe-like sheet, usually made from flour, cornstarch, and
water, and usually used in making lumpia. Lumpia is a savory and delicious fried roll
filled with ground pork or chicken, carrots, cabbage, and other vegetables, wrapped
with lumpia wrappers, and served as an appetizer or a main dish in Filipino cuisine.
Despite being a sturdy wrap, it is not widely used in other recipes in Filipino cooking
and is usually only used in making lumpia and turon.
Donya's Delight is a unique and innovative sole proprietorship that has set out
to revolutionize the traditional concept of pies. By incorporating lumpia wrappers,
Donya's Delight has made pies more accessible and convenient as a snack on the go.
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Currently, the store offers two delicious flavors, mango, and apple, appealing to a
variety of taste preferences. To complement the rolls, customers can also enjoy a
refreshing mango shake.
Operating primarily as a solar-powered moving cart, Donya's Delight is
prominently stationed in Surigao City, particularly near the bustling Surigao City
Boulevard. This strategic location allows the cart to cater to the demands of customers
who frequent the area, which is known for its diverse range of food stalls, carts, and
other products and services. The stall operates from 10 in the morning to 1 in the
afternoon, and from 4 in the afternoon until 9 in the evening, ensuring that customers
have ample time to indulge in their delightful treats. However, customers should be
mindful that the availability of products is subject to supply.
To maintain food quality, more preservatives are added to the modern diet,
and pies are not an exception to this matter, especially those served by fast - food
establishments. In order to continue consuming these delicious snacks and drinks, a
healthier alternative must exist. Donya's Delight takes pride in offering affordable,
healthy, and easily accessible snacks. By sourcing the freshest ingredients from local
suppliers, the business guarantees that customers receive high-quality products while
simultaneously supporting the local community. Donya's Delight goes beyond merely
providing tasty treats and aims to promote healthy snacking habits. The snacks
offered are guilt-free, striking a perfect balance between deliciousness and nutrition.
Customers can relish in these satisfying treats, knowing that their preferences are
exceeded, and their cravings are met.
With its ingenious approach to pie-making and commitment to customer
satisfaction, Donya's Delight has garnered a loyal customer base. By offering an array
of flavors and a complementary shake, the business ensures there is something for
everyone. Donya's Delight continues to refine its offerings based on customer
feedback, striving to enhance the snacking experience and exceed expectations.
Donya's Delight's presence as a mobile cart, powered by solar energy, adds to
its appeal as an environmentally conscious and socially responsible business. By
choosing Donya's Delight, customers not only get to enjoy scrumptious snacks but
also contribute to a sustainable and supportive local ecosystem.
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In summary, Donya's Delight is a remarkable venture that has successfully

fused the circular structure of traditional pies with the convenience of lumpia
wrappers. With its focus on affordability, healthiness, and accessibility, Donya's
Delight has become a go-to option for customers seeking delectable, guilt-free snacks.
The business's commitment to quality ingredients, support for local suppliers, and
promotion of healthy snacking habits further solidify its position as a beloved and
respected establishment in Surigao City.
OPERATIONS PLAN
1. Location and Operating Hours:
 Donya's Delight will operate as a solar-powered moving cart primarily based
in Surigao City, near the Surigao City Boulevard.
 The operating hours will be from 10:00 AM to 1:00 PM, and 4:00 PM to 9:00
PM, or until supplies last.
 The cart will roam around the different private and public schools in Surigao
City during the weekdays and will be stationed at the Surigao City Boulevard
along with other food stalls and carts during the weekends.
 The cart will be set up and dismantled daily to ensure portability and
flexibility.
2. Supply Chain Management:
 Donya's Delight will source its ingredients from local suppliers, prioritizing
fresh and high-quality ingredients.
 Establish strong relationships with local suppliers to ensure a consistent supply
of ingredients.
 Regularly assess suppliers to maintain quality standards and explore
opportunities for cost savings.
 Maintain proper inventory management to avoid stockouts and minimize
waste.
3. Menu and Product Offerings:
 Currently, Donya's Delight offers two flavors of rolls: apple and mango, both
wrapped in lumpia wrappers.
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 The menu will be periodically reviewed and expanded to introduce new

flavors and variations based on customer feedback and market trends.
 The store will continue to offer a mango shake with chocolate drizzle as a
beverage to pair with the rolls.
 Regularly conduct taste tests and gather customer feedback to improve the
existing products and develop new offerings.
4. Customer Service:
 Ensure a friendly and welcoming atmosphere for customers, providing a
positive experience at every interaction.
 Train staff on product knowledge, customer service skills, and efficient order
processing.
 Implement a feedback mechanism to gather customer suggestions and address
any concerns promptly.
 Actively engage with customers through social media platforms, responding to
inquiries and providing updates.
5. Marketing and Promotion:
 Develop a marketing strategy to create awareness and generate interest in
Donya's Delight.
 Utilize social media platforms and local advertising channels to reach the
target audience.
 Offer promotional deals and discounts during special occasions to attract new
customers.
 Collaborate with local events or organizations to participate in any festivals or
community activities.
 Implement a loyalty program to encourage repeat customers and referrals.
6. Equipment and Operations:
 Ensure that the solar-powered moving cart is properly maintained and
equipped with all necessary cooking and serving equipment.
 Maintain cleanliness and hygiene standards in food preparation and handling.
 Implement efficient processes for order taking, food preparation, and serving
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to minimize waiting time.

 Monitor and manage food waste to minimize costs and environmental impact.
 Regularly inspect and maintain the cart's solar power system to ensure
uninterrupted operation.
7. Staffing and Training:
 Hire a team of dedicated and skilled staff who are passionate about providing
excellent customer service.
 Conduct training programs to educate staff on food safety, hygiene, and
product knowledge.
 Foster a positive work environment that encourages teamwork, creativity, and
continuous improvement.
 Regularly evaluate staff performance and provide opportunities for growth and
development.
8. Financial Management:
 Implement effective financial management practices, including budgeting,
tracking expenses, and monitoring sales.
 Regularly review pricing strategies to ensure profitability while remaining
competitive in the market.
 Maintain accurate financial records and work with an accountant to handle tax
obligations and financial reporting.
9. Future Expansion and Growth:
 Monitor market trends and customer preferences to identify opportunities for
expansion and new product development.
 Explore the possibility of establishing additional stationary or mobile locations
in other areas.
 Consider diversifying the product offerings based on customer demand and
market research.
10. Sustainability Initiatives:
 As a solar-powered moving cart, Donya's Delight is committed to promoting
sustainability and reducing its environmental impact.
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 Implement eco-friendly practices such as using biodegradable packaging

materials and utensils to minimize waste.
 Incorporate energy-efficient appliances and lighting within the cart to
minimize energy consumption.
 Collaborate with local organizations or participate in community initiatives
focused on sustainability and conservation.
11. Quality Control and Food Safety:
 Establish strict quality control measures to ensure consistent taste, texture, and
appearance of the rolls and beverages.
 Regularly inspect and monitor the ingredients, checking for freshness, and
maintaining proper storage conditions.
 Implement standardized recipes and cooking procedures to maintain
consistency across all products.
 Train staff on food safety practices, including proper handling, storage, and
sanitation to prevent foodborne illnesses.
 Conduct regular internal audits and seek external certifications to demonstrate
adherence to food safety regulations and standards.
12. Customer Feedback and Continuous Improvement:
 Implement a system to actively collect and analyze customer feedback,
including comments, suggestions, and complaints.
 Regularly review and analyze customer feedback to identify areas for
improvement and address any issues promptly.
 Use customer feedback as a valuable source of insight to refine recipes,
introduce new flavors, and enhance the overall customer experience.
 Encourage customers to provide feedback through various channels, such as
in-person feedback, social media platforms, and online surveys.
 Regularly communicate with customers, acknowledging their feedback, and
informing them of any changes or improvements based on their suggestions.
By implementing this comprehensive operation plan, Donya’s Delight can
provide innovative and accessible snacks while ensuring high-quality products,
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excellent customer service, and sustainable growth in the competitive food industry.
ORGANIZATION AND MANAGEMENT
Vision Statement
Our goal is to offer quality products and services that are accessible,
affordable, and elevated, to ensure that we are delivering a memorable, exceptional,
and delightful experience. By incorporating local ingredients, and environmentally
friendly resources, we aim to promote an economic and environmental development,
towards a sustainable future.
Mission Statement
Our mission is to provide delicious and innovative snacks, made with local
high-quality ingredients, at affordable prices.
Organizational Structure
The Donya’s Delights management structure consists of the owner and
manager, Erren Azote, the marketing managers, Aimee Ybanez, Gerlie Abuyme and
Chim Leanne Diaz, the financial manager, Christina Bianca Balili, and the Full –
Time workers, Leona Irish Eviota, and Eva Caba.
Owners
Owners are in charge of formulating and managing their business, developing
their marketing strategies, and coming up with ways to keep the company competitive
and successful. Owners are also responsible for getting start-up capital to establish the
business. Other roles of the owners include:
Finance Manager - distributes the financial resources of a company, is responsible
for the budget planning, and assists the executive management team by delivering
insights and financial guidance that will allow them to make the best business
decisions for the organization.
Marketing Manager - responsible for researching, designing, and communicating
strategic marketing plans to achieve the company's goals. They lead and optimize
marketing operations for company and client campaigns.
Workers
They are the ones who contribute efficiently towards the successful operation
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of an organization. They work hard to offer their level best and attain the assigned
targets within the stipulated time limit. The employees play an essential part in
deciding the culture of the workplace. In Donya’s Delights they have only one
classification of workers:
Full Time Worker - requires employees to work a minimum of 6 hours per day with
a fixed monthly salary. They help prepare the products, market, and sell them every
day.
LEGAL STRUCTURE OF THE BUSINESS
Donya’s Delight is a legal business in the form of a sole proprietorship. It is
considered a form of business that is regulated by registering as a sole proprietor.
Donya’s Delight consists of an owner, and the following members are designated into
areas that are specifically in their field of expertise. In a sole proprietorship, the owner
has full control over every step in the decision-making process of a business, which
allows privacy, profit maximization, and personalization. It is also easy and fairly
cheap to establish than other legal structures, which is beneficial for any starting small
business. On the other hand, the owner of Donya’s Delight is responsible for any
liability that the business can incur. Additionally, the owner also has less legal
protection because there is no legal separation between the owner and the business.
To overcome the challenges of running the business, Donya’s Delight will set clear
goals, establish customer relationships, and practice proper fund allocation through
financial accountability.
PRODUCTS AND SERVICES
The snack and beverage bar, Donya’s Delight, aims to give a new twist to a
traditional pie by incorporating the local Filipino ingredient, the lumpia wrapper.
Lumpia wrappers are thin but sturdy sheets that can be filled with a variety of fillings.
The circular structure of a pie makes it a large treat usually eaten at the dining table
and not served as a snack on the go. Due to this, pies are usually only eaten during
special events and holidays. Donya’s delight utilized lumpia wrappers as smaller and
more portable vessels for pie fillings, which makes it more accessible for
consumption.
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Currently, Donya’s Delight offers only two flavors of roll filling: apple and
mango. The store also offers a beverage to pair with the roll that they have to offer.
Snacks and beverages are paired to bring out the best of each dish and to balance the
flavors within the products. Currently, the store only serves one type of flavor: mango
shake with chocolate drizzle.
Apple Roll
Rich, Sweet, and Gooey Apple Pie filling, filled with real apple slices and a
hint of Cinnamon, wrapped with Lumpia Wrapper.
Ingredients:
1. Apples 4. Water 7. Lumpia
2. Cinnamon 5. Sugar Wrapper
3. Cornstarch 6. Oil
Procedure:
1. Peel and chop the apples into tiny, cube-shaped slices.
2. In a bowl, combine equal parts of cornstarch and water. Mix Well.
3. In a pan, add apple slices, cinnamon powder, sugar, and the cornstarch with
water
mixture over medium-high heat. Cook well until the mixture simmers and the
apples are softened.
4. After the filling cools down, prepare the lumpia wrappers. Put the apple filling
in the center of the wrapper and fold the wrapper. Use two lumpia wrappers so
that the mixture will not seep through.
5. In another pan, add the oil and fry the apple roll for 5 minutes on each side or
until golden brown.
6. Enjoy!
Mango Roll
Sweet, Thick, and Fruity Mango Roll filling, with macerated mangoes, coated
with Lumpia wrappers.
Ingredients:
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1. Mango 3. Cornstarch 6. Oil

2. Lumpia 4. Water
Wrapper 5. Sugar
Procedure:
1. Slice the mangoes and cut the pulp into thinly sliced cubes.
2. Heat the pan.
3. Put the mangoes in the heated pan and then add sugar and water.
4. Turn on the fire into low medium heat and cook the mangoes for 10 minutes.
Keep stirring until the sugar has melted.
5. In another bowl, prepare corn-starch and mix with water.
6. Pour the diluted corn-starch into the pan when the mixture starts to boil. Keep
stirring until the mixture becomes thick.
7. ash the mango a little bit using the back of the spoon.
8. After thoroughly cooking, set it aside and let it cool.
9. Once cooled, start filling the lumpia wrappers with the mango mixture. Use
two lumpia wrappers so that the mixture will not seep through.
10. Prepare the pan over medium heat and pour cooking oil.
11. Fry until golden brown.
12. Enjoy!
Mango Shake w/ Chocolate Drizzle

Creamy and refreshing blended fruit drink, made with fresh, locally grown
mangoes from Surigao City, drizzled with a rich and decadent chocolate syrup.
Ingredients:
1. Mango 3. Condensed 5. Chocolate
2. Crushed Ice Milk Syrup
4. Sugar
Procedure:
1. Wash, peel, and chop mangoes into small pieces. Then, transfer ⅓ cup of them
to a blender jar.
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2. Add 1 cup of Crushed Ice, ⅓ cup of sugar (add according to taste or according
to sweetness of mango) and ⅓ cup of Condensed Milk (add according to taste
or according to sweetness of mango).
3. Blend until smooth and creamy and there are no mango chunks in it. Pour
prepared shake into serving glasses, garnish with a chocolate drizzle on top
and serve.
MARKETING AND SALES STRATEGY

Donya’s Delight aims to reach a wide range of customers by introducing pies
as an innovative delicacy, apple and mango rolls wrapped with lumpia wrapper. Pies,
in general, are native to the Philippines. Despite its various adaptations in the country,
it is not widely consumed by the Filipino people, especially in the rural communities.
The target market of the business will start from Surigao City, and hopefully expand
to enter larger markets nationally.
Donya’s Delight will start the distribution of its products towards the
educators, students, and staff of Caraga Regional Science High School, using Flyer
Marketing. Students are often looking for affordable and delicious snacks to share
with their friends, and mango and apple rolls and shakes are a classic treat that is sure
to appeal to them. Teachers may also be interested in this kind of snack, as they often
have limited time to grab a bite to eat during the school day. Additionally, parents
may be a secondary target audience for the business, as they may be interested in
purchasing apple rolls and shakes for their children as an after-school snack. To
spread awareness about Donya’s Delight, flyers will be distributed towards locals as a
promotion strategy. The Flyer contains important information about the opening of
the business such as, location of the business, description and price of the products
and services offered, and contact information.
Donya’s Delight will also establish different social media platforms that will
be used to promote the business and communicate with customers online. In the
digital age, social media platforms are effective communication devices that will help
the staff to spread the word about the products and services that Donya’s Delight
offers. The marketing team for Donya's Delight will mainly focus on establishing
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Facebook and Instagram pages as the starting point of the business’ marketing
strategy. Donya’s Delight will utilize social media platforms by posting pictures and
videos about the products while using food - related hashtags and campaigns that
allows customers to explore what the business can offer, its mission, vision, values,
and goals. Donya’s Delight will also utilize the Word-Of-Mouth marketing strategy
through the social media platforms because customers can leave reviews about their
experiences and share their photos of the products and services that Donya’s Delight
offers, which will be useful to encourage other people to try the products.
As a moving cart, it is harder for the business to be noticed by locals who are
in the city, thus, Flyer marketing, social media marketing, and word-of-mouth
marketing would greatly benefit the business in promoting and selling our products
and services.
COMPETITIVE ANALYSIS
S.W.O.T. Analysis
The S.W.O.T. Analysis is used to determine Donya's Delight's strengths,
weaknesses, opportunities, and threats. It also helps to determine the company's
strategies and potential issues that need to be dealt with as quickly as possible.
Strengths
1. Innovative
Using lumpia wrappers for apple and mango rolls distinguishes Donya’s
Delight from pie shop competitors and draws clients searching for a distinctive spin.
2. Elevated Products
Providing mango shakes with a drizzle of chocolate enhances the originality of
your menu and gives Donya’s Delight a competitive edge over other beverage
choices.
3. Flavor Combination
The crisp texture of lumpia wrapper combined with apple or mango offers an
intriguing and possibly delectable flavor profile that may appeal to food connoisseurs.
4. Unique Selling Proposition
Pies wrapped with lumpia wrapper are not popularized in the country, thus, the
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products of Donya’s Delight would appeal to people looking for novel and intriguing
culinary experiences, allowing the business to have a secure target market.
5. Flexibility and Mobility
As the Donya’s Delight is a moving cart, it increases the profit in various
locations and consumers and tests new markets. Donya’s Delight is a solar-powered
moving cart which enables it to easily profit in various locations and consumers and
tests new markets, due to its flexibility and mobility.
Weaknesses
1. Limited Menu
Sticking to just mango shakes and apple and mango rolls in lumpia wrappers
may limit the customer base because some people would want a wider range of
dessert choices.
2. Potential Ingredient Availability
It can be difficult to maintain a steady supply of lumpia wrapper and fresh
mangoes, which could affect the ability of the business to maintain a steady level of
product quality.
3. Seasonal restrictions
Just like any other perishable good, Mangoes and Apples are primarily
seasonal fruits. This means that their quality and availability may fluctuate at
particular periods of the year. This could impair the capacity to consistently sell goods
with mango and apple as an ingredient.
Opportunities
1. Menu Expansion
To appeal to a wider audience and satisfy a variety of tastes, introduce new
flavor variants by utilizing different fruits or fillings.
2. Expand the Variety of Beverage Options
To give customers more options who might not love mango shakes, Donya’s
Delight should think about introducing additional beverages like teas, coffees, or
other shake flavors.
3. Online Presence
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Building a strong online presence through social media channels and a user-
friendly website can help spread the word about Donya’s Delight and draw clients
from locations, especially those interested in trying innovative products.
4. Collaboration and Partnerships
To secure a consistent supply of high-quality products and possibly develop
connections that help the expansion of the business, Donya’s Delight should consider
forming partnerships with regional farmers or suppliers.
Threats
1. Competitive Market
The food market is fiercely competitive, particularly in the dessert segment.
Trying to compete with established bakeries, dessert shops, and pie shops may be
difficult to do from a customer acquisition and retention perspective.
2. Changing Consumer Preferences
In order to keep the products relevant and appealing, it's critical to stay up to
date on new food trends. Consumer tastes and preferences might change over time
depending on the current trends.
3. Fluctuating Price of Raw Materials
Profitability may be impacted by changes in the price of ingredients, or other
operating expenses, because Donya's Delight utilizes seasonal fruits that may
fluctuate in price depending on their seasonal availability.
UNIQUE SELLING PROPOSITION
Donya's Delight offers a unique selling proposition that sets it apart from other
restaurants and diners in the Philippines that serve pies. While pies, such as the
famous buko pie, have gained popularity in the country, they are not native to the
Philippines and have a foreign origin. Traditional pies from other countries typically
feature a circular structure and are made with a pastry crust.
Recognizing that Filipinos may not be accustomed to consuming circular pies
due to their foreign nature, Donya's Delight has taken an innovative approach to make
pies more accessible and appealing to the local market. By incorporating local
products and flavors, Donya's Delight has created a twist on traditional pies,
introducing new delicacies that resonate with Filipino tastes.
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Through the use of lumpia wrappers, Donya's Delight has transformed the
circular structure of pies into a more familiar and recognizable form for Filipinos.
This innovation not only makes pies more accessible but also offers a unique and
convenient snack option on the go. By combining traditional Filipino flavors with the
concept of pies, Donya's Delight has created a fusion that caters to the preferences of
local consumers.
This unique selling proposition positions Donya's Delight as a pioneer in the
Filipino dessert scene, offering a fresh take on pies that aligns with the tastes and
preferences of the local market. The incorporation of local ingredients not only adds a
distinct flavor profile but also supports the local community and showcases the
richness of Filipino culinary traditions.
Overall, Donya's Delight stands out by addressing the cultural and culinary
nuances of the Philippines, adapting traditional pies to suit the local palate and
preferences. This innovation, combined with affordability and accessibility, provides
a compelling reason for Filipinos to try new products and indulge in delightful
delicacies with a twist.
FINANCIAL PLAN
A. Daily Cost and Revenue Schedule
A. Cost and Revenue of Apple and Mango Rolls
# of serving per Cost of Apple Unit Daily Cost of Apple

day Pie Price Pie Total Rev.
100 13.00 19.00 1,300.00 1,900.00
# of serving per Cost of Mango Unit Daily Cost of Mango
day Pie Price Pie
100 13.00 19.00 1,300.00 1,900.00
B. A. Cost and Revenue of Mango Shakes
# of serving per Cost of Daily Cost of

day Shakes Unit Price Shakes Total Rev.
40 25.00 35.00 1,000.00 1,400.00
20 35.00 50.00 700.00 1,000.00
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10 45.00 65.00 450.00 650.00
B. Other Schedules
SCHEDULE 1 COMPUTATION FOR INITIAL
CAPITAL REQUIREMENT
Funds needed to purchase food cart 27,000.00
Funds needed to purchase Machinery & Equipment 14,500.00
Funds needed to purchase utensils and other long term 4,450.00
assets
Operating Expenses for the first 3 months of operation
 Cost of Mtrls. & Pckgng. 399,000.00
 Salaries Expense 66,000.00
 Utilities Expense 37,500.00
 Supplies Expense 2,400.00
 Regulatory Fees 4,535.00
 Maintenance Fees 2,500.00
 Advertising Expense 900.00
 LPG 6,000.00
Total 518,835.00 564,785.00
Contingency Fund 65,215.00
Total 630,000.00
SCHEDULE 2
Annual Sales Summary
Sales per day Sales per Week Total Revenue Per Year
Year 1 6,850.00 47,950.00 2,466,000.00
Year 2 8,220.00 57,540.00 2,959,2000.00
Year 3 9,864.00 69,048.00 3,551,040.00
Year 4 11,836.80 82,857.60 4,261,248.00
Year 5 14,204.16 99,429.12 5,113,497.60
SCHEDULE 3
Annual Costs Summary
Costs per day Costs per Week Total Costs Per Year
Year 1 4,750.00 33,250.00 1,710,000.00
Year 2 5,225.00 36,575.00 1,881,000.00
Year 3 5,747.50 40,232.50 2,069,100.00
Year 4 6,322.25 44,255.75 2,276,010.00
Year 5 6.954.48 48,681.33 2,503,612.80
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Cost Breakdown (Mango Shake)

Particulars Quantity Unit Unit Cost Total
Small
Ripe Mangoes ¾ kl. 100.00 75.00
Condensed Milk 2 can/s 50.00 100.00
Ice - - - -
Tablea Powder 2 pc/s 5.00 10.00
Others Etc. - - - 35.00
Labor Cost - - - 30.00
250.00
Divided by # of Pieces Made 10
Cost Price 25.00
Medium
Ripe Mangoes 1¼ kl. 100.00 125.00
Ice - - - -
Others Etc. - - - 35.00
350.00
Cost Price 35.00
Large
Ripe Mangoes 1¾ kl. 100.00 175.00
Ice - - - -
Others Etc. - - - 35.00
450.00
Cost Price 45.00
Cost Breakdown (Mango and Apple Rolls)

Particulars Quantit Unit Unit Cost Total
y
Ripe Mangoes ½ kl. 100.00 50.00
Apples 3 pc/s 10.00 30.00
Lumpia Wrapper 1 pck/s 45.00 45.00
Sugar ¼ kl. 80.00 20.00
Cornstarch 2 pc/s. 5.00 10.00
Cinnamon 1 pck/s. 20.00 20.00
Plastic Container 2 pck/s 20.00 40.00
Tissue 1 pck/s 25.00 25.00
Oil ¼ kl. 80.00 20.00
Fuel/Gasol - - - 50.00
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390.00
Divided by # of Pieces 30
Made
Cost Price 13.00
SCHEDULE 4
SCHEDULE OF ANNUAL SUPPLIES PURCHASED AND USED FOR THE FIRST
YEAR
Particular/s Quantity Unit Unit Cost Total Cost
Record Book 5 pc/s 60.00 300.00
Official Receipt 5 Stubs 150.00 750.00
Ballpen 24 pc/s 10.00 240.00
Cellophane 12 pck/s 30.00 360.00
Plastic Gloves 5 pck/s 30.00 150.00
Tissue/s 24 box/s 25.00 600.00
Apron 8 pc/s 70.00 560.00
Hand 10 bttl/s 20.00 200.00
Sanitizer/Alcohol
Hairnet 20 pc/s 30.00 600.00
Dishwashing Soap 20 pc/s 40.00 800.00
Garbage Bags 24 pck/s 35.00 840.00
ANNUAL OFFICE SUPPLIES PURCHASED AND USED 5,400.00
SCHEDULE 5 SCHEDULE OF INCOME TAX PAYABLE
Year 1 Year 2 Year 3 Year 4 Year 5

Beginning Balance - 21,958.00 47,134.00 78,803.20 118,405.52
Add: Tax Expenses 21,958.00 47,134.00 78,803.20 118,405.52 167,682.72
Total 21,958.00 69,092.00 125,937.20 197,208.72 286,088.24
Less: Payments - 21,958.00 47,134.00 78,803.20 118,405.52
Ending Balance 21,958.00 47,134.00 78,803.20 118,405.52 167,682.72
SCHEDULE 6 SALARIES EXPENSES

YEAR MONTHLY RATE Salaries/Annum
2 Working Partner
1 22,000.00 264,000.00
2 22,000.00 264,000.00
3 22,000.00 264,000.00
4 22,000.00 264,000.00
5 22,000.00 264,000.00
SCHEDULE 7 SCHEDULE OF UTILITIES EXPENSES

Year Total
1 150,000.00
2 157,500.00
19

3 165,375.00
4 173,643.75
5 182,325.94
Utilities to be paid monthly is broken down into

Electricity 12,000.00
Water 500.00
Total Monthly Utilities 12,500.00
x # of Months 12
TOTAL 150,000.00
SCHEDULE 8 KITCHEN TOOLS AND OTHER SUPPLIES

Particulars Quantity Unit Unit Cost Total
Tongs 4 pc/s 40.00 160.00
Scissors 5 pc/s 30.00 150.00
Garbage Bin Big 2 pc/s 100.00 200.00
Choco Drizzle 3 pc/s 20.00 60.00
Container
Containers 5 pck/s 50.00 250.00
Spoons 12 pc/s 10.00 120.00
Cooking Pots 2 set 500.00 1,000.00
Utensils Organizer 1 pc/s 300.00 600.00
Cups 5 pc/s 12.00 60.00
Cloth Wipes 5 pc/s 20.00 100.00
Basins 2 pc/s 50.00 100.00
Knife 5 pc/s 50.00 250.00
Chopping Board 3 pc/s 50.00 150.00
Plates 5 pc/s 50.00 250.00
Chairs 4 pc/s 250.00 1,000.00
TOTAL 4,450.00
SCHEDULE 9
Depreciation Scheds.
Items Price per Unit/s Total Resdl. Lif Annual Deptn.

Unit Value e
Food Cart 27,000.00 1 27,000.00 5 5,400.00
27,000.00
Machinery & Equipment.

Blender 2,000.00 2 4,000.00 5 800.00
Double Burner w/ LPG 3,000.00 1 3,000.00 5 600.00
Refrigerator 6,000.00 1 6,000.00 5 1,200.00
Ice Crusher 1,500.00 1 1,500.00 5 300.00
14,500.00
Furniture & Other Assets
Kitchen Utensils 4,450.00 1 4,450.00 5 890.00
20

4,450.00
Annual Depreciation Expense 9,190.00
SCHEDULE 10
Business Permits and License
DTI 500,00
Documentary Stamp Tax 15,00
BIR Registration 500,00
Regulatory Fees:
Business plate /Sticker 200,00
Garbage Fee 200,00
BFO Certification fee 100,00
Mayor's Permit 250,00
Health and Sanitation inspection fee 350,00
Police Clearance 150,00
Research Fee 100,00
Sanitary Inspection 100,00
Tax Clearance fee 100,00
Helper permit 70,00
Initial Fee 1.200,00
Stickers and tags 200,00
Regular Plate 500,00
Total 4.535,00
C. The Projected Financial Statements
DONYA’S DELIGHT
Statement of Comprehensive Income

Revenues
From Customers 2,466,000.00 2,959,200.00 3,551,040.00 4,261,248.00 5,113,497.60
Cost of Matls. &
Pckgng. 1,710,000.00 1,881,000.00 2,069,100.00 2,276,010.00 2,503,612.80
Gross Income 756,000.00 1,078,200.00 1,481,940.00 1,985,238.00 2,609,884.80
Salaries 264,000.00 264,000.00 264,000.00 264,000.00 264,000.00

Expense
Utilities 150,000.00 157,500.00 165,375.00 173,643.75 182,325.94
Expense
Supplies 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
Expense
Dep. Expense 9,190.00 9,190.00 9,190.00 9,190.00 9,190.00
Regulatory Fees 4,535.00 4,535.00 4,535.00 4,535.00 4,535.00
Maintenance 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Expenses
Advertising 4,400.00 4,400.00 4,400.00 4,400.00 4,400.00
Expenses
LPG Expense 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Compensation 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Expense
TOTAL 481,525.00 489,025.00 496,900.00 505,169.00 513,851.00
21

Income before taxes 274,475.00 589,175.00 985,040.00 1,480,069.00 2,096,034.00

Less: Taxes 8% 21,958.00 47,134.00 78,803.20 118,405.52 167,682.72
Income after Taxes 252,517.00 542,041.00 906,236.80 1,361,663.48 1,928,351.28
DONYA’S DELIGHT
Statement of Financial Position
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
ASSETS
Current Assets
Cash 584,050.00 867,715.00 1,444,122.00 2,391,218.00 3,801,674.00 5,788,492.00
Supplies - - - - - -
Non-Current Assets
PPE 45,950.00 36,760.00 27,570.00 18,380.00 9,190.00 0
TOTAL ASSETS 630,000.00 904,475.00 1,471,692.00 2,409,598.00 3,810,864.00 5,788,492.00
LIABILITIES
Current Liabilities
Income Tax -
21,958.00 47,134.00 78,803.20 118,405.52 167,682.72
Payable
Total Liabilities
OWNER’S EQUITY
Owner’s Capital 630,000.00 882,517.00 1,424,558.00 2,330,794.80 3,692,458.28 5,620,809.56
Total Equity 630,000.00 882,517.00 1,424,558.00 2,330,794.80 3,692,458.28 5,620,809.56
TOTAL LIABILITIES 630,000.00

AND EQUITY 904,475.00 1,471,692.00 2,409,598.00 3,810,864.00 5,788,492.00
DONYA’S DELIGHT
Statement of Changes of Owner’s Equity

Beginning - 630,000.00
Capital 882,517.00 1,424,558.00 2,330,794.80 3,692,458.28
Add: Additional 630,000.00 - - - - -
Contribution
Profit - 252,517.00 542,041.00 906,236.80 1,361,663.48 1,928,351.28
Less: Personal - - - - - -
Drawing
Ending Capital 630,000.00 882,517.00 1,424,558.00 2,330,794.80 3,692,458.28 5,620,809.56
22

DONYA’S DELIGHT
Statement of Cash Flows

Cash Flows from Operating Activities
Inflows
Cash Received from Customers 2,466,000.00 2,959,200.00 3,551,040.00 4,261,248.00 5,113,497.60
Outflow
Cash Paid for Raw Mtrls. & Packaging
1,710,000.00 1,881,000.00 2,069,100.00 2,276,010.00 2,503,612.80

Cash Paid for Purchases of Supplies 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
Cash Paid for Salaries 264,000.00 264,000.00 264,000.00 264,000.00 264,000.00
Cash Paid for Utilities 150,000.00 157,500.00 165,375.00 173,643.75 182,325.94
Cash Paid for Regulatory Fees 4,535.00 4,535.00 4,535.00 4,535.00 4,535.00
Cash Paid for Advertising Expense 4,400.00 4,400.00 4,400.00 4,400.00 4,400.00
Cash Paid for Maintenance 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Cash Paid for LPG 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Cash Paid for Compensation 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Cash Paid for Taxes 21,958.00 47,134.00 78,803.20 118,405.52
Total Cash Flows from Operating 0
Activities 283,665.00 576,407.00 947,096.00 1,410,456.00 1,986,818.00
Cash Flows from Investing Activities

Inflows - - - - - -
Outflows
Cash Paid for Food Cart 27,000.00
Cash Paid for Machineries and 14,500.00
Equipment
Cash Paid for Kitchen Utensils 4,450.00

Total Cash Flows from Investing Activities (45,950.00)
Cash Flows from Financing Activities

Inflows
Cash Contributed by Partners - - - - - -
Outflows
Withdrawals - - - - - -
Total Cash Flows from Financing
Activities
Add: Cash Beginning 630,000.00 584,050.00 867,715.00 1,444,122.00 2,391,218.00 3,801,674.00

Cash Ending 584,050.00 867,715.00 1,444,122.00 2,391,218.00 3,801,674.00 5,788,492.00
Profitability Ratios
These ratios are necessary to determine if Donya’s Delight is performing well
or not. In addition, profitability ratios also provide information to prospective partners
as to whatever their investments to the business will be returned or not.
23

Net Profit Ratio

Net Income
Given by the formula: x 100
Sales
Net Income 252,517.00 542,041.00 906,236.80 1,361,663.48 1,928,351.28
Sales 2,466,000.00 2,959,200.00 3,551,040.00 4,261,248.00 5,113,497.60
Net Profit Ratio 10.24% 18.32% 25.52% 31.96% 37.71%
As per computed Net Profit Margin, meaning that for every Php1.00 of
revenues generated, Donya’s Delight earned 10.24 centavos (year 1), 18.32 centavos
(year 2), 25.52 centavos (year 3), 31.96 centavos (year 4), and 37.71 centavos (year
5). The ratios are observingly high and are also increasing at an average of 6.50
centavos a year. It means that the company is doing great in turning sales into profit.
A high net profit ratio indicates that Donya’s Delight has the capability to is
successfully manage its costs and expenses while earn a healthy level of revenue. It
suggests that the it has an effective cost management, efficient operations, or a
combination of these elements. This ratio is frequently seen favourably by investors
and stakeholders since it reflects that the has the business capacity to earn
considerable profits from its primary business activities.
Gross Profit Ratio

Gross Profit
Sales

Gross Profit 756,000.00 1,078,200.00 1,481,940.00 1,985,238.00 2,609,884.80
Sales 2,466,000.00 2,959,200.00 3,551,040.00 4,261,248.00 5,113,497.60
Gross Profit Ratio 30.66% 36.44% 41.73% 46.59% 51.04%
From the computed gross profit margin, which means that for every Php1.00
of sale the business generates, it earned 30.66 centavos (year 1), 36.44 centavos (year
2), 41.73 centavos (year 3), 46.59 centavos (year 4), and 51.04 centavos (year 5). The
ratios also increased like the net profit ratio which indicates that the business is
24

generating a significant amount of profit from its core operations after deducting the
cost of goods sold (COGS).
The ratios increased on average of 5.10 centavos every year, which indicates a
positive sign for investors or stakeholders.
The high gross profit ratio suggests that the business has a strong ability to
generate revenue and effectively manage its production costs and supply chain. It
indicates that it is able to sell its products or services at a price that covers the direct
expenses associated with producing or delivering them.
Return on Assets
Net Income
Total Assets

Net Income 252,517.00 542,041.00 906,236.80 1,361,663.48 1,928,351.28
Total Assets 904,475.00 1,471,692.00 2,409,598.00 3,810,864.00 5,788,492.00
Return on Assets 27.92% 36.83% 37.61% 35.73% 33.31%
Based on the computed ROA from the year 1 to year 5, for every Php1.00
assets in the company, 27.92 centavos (year 1), 36.83 centavos (year 2), 37.61
centavos (year 3), 35.73 centavos (year 4), and 33.31 centavos (year 5) was generated
through the years. The ratios increased from year 1 to year 2, but experienced a
decline from year 2 to year 5. Evaluating the amounts from their financial statements,
it can be inferred that the net income throughout the years is steadily increasing, but
their assets column however, is experiencing a fast paced increase than the profits can
measure up to. Given the large figures of cash that the asset column is absorbing than
releasing, then it is not a surprise that the percentage of ROA is getting lesser. It just
suggests that the assets of the company are getting bigger and that it should be
considered as another outlet for investing or expansion. As we examine the financial
statements, it can be observed that the business is generating profit quite very well
and the declining rate of ROA should be a concern for the assets rather than a concern
for the profits.
25

Return on Equity
Net Income
Total Equity

Net Income 252,517.00 542,041.00 906,236.80 1,361,663.48 1,928,351.28
Total Equity 904,475.00 1,471,692.00 2,409,598.00 3,810,864.00 5,788,492.00
Return on Equity 28.61% 38.05% 38.88% 36.88% 34.31%
Based from the computed ROE from the year 1 to year 5, for every Php1.00 of
equity, 28.61 centavos (year 1), 38.05 centavos (year 2), 38.88 centavos (year 3),
36.88 centavos (year 4), and 34.31 centavos (year 5) was earned through that years.
We observed that from year 1 to year 2, ratios increased, meaning that the generated
profits are also increasing as well as the business’ equity. However, as per data
presented, the ROE from year 2 to year 5 experienced a decline. Analysing the figures
presented from their corresponding financial statements, it is observed that the
increasing cash coming through the profits of the business resulted to the increasing
figure of the owner’s capital. Therefore, it can be stated that there’s a lot of dormant
cash in the business’ accounts that should be considered. It is highly recommended
that these funds will be used as an investment in another trade, venture, or expansion.
All in all, the business is successful in generating profit internally.
Payback Period
The computation below shows how much time is needed by the business in
order to return the investment of the owners.
Investments Cash Investments Ending Payback
Beginning Balance Inflow Balance Period (years)
Year 630,000.00 867,715.00 - 0.73 years
1
26

The payback period of a business capital is stated as 0.73 years, it means that
the initial investment or capital required for the business is expected to be recovered
in approximately 0.73 years, or roughly 8 months.
The payback period is a financial metric used to evaluate the time it takes for
an investment to generate sufficient cash flows to recover the initial investment. It
helps assess the risk and profitability of a project by indicating how quickly the
investment will start generating positive returns.
27

In this case, a payback period of 0.73 years suggests that the business is
expected to generate cash flows that will recoup the initial investment within 8
months. A shorter payback period generally indicates a faster return on investment
and lower risk, as the capital is recovered more quickly.
Contingency Fund
Contingency Fund 65,215.00
Total Capital 630,000.00
The contingency fund is stated to be approximately 10% of the capital, it
means that the amount of money allocated for contingency purposes is equal to 10%
of the total capital available. Having a contingency fund is a prudent financial practice
that allows for unexpected expenses or emergencies. By allocating a percentage of the
capital to the contingency fund, it ensures that there is a reserve available to address
unforeseen circumstances without severely impacting the overall financial stability or
operations. This amount serves as a safety net and can be used for various purposes
like handling unforeseen business expenses, addressing personal emergencies, or
mitigating financial risks.
DOCUMENTATION
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Apple Rolls & Mango Rolls
Mango Shake w/ Chocolate Drizzle

29

1

“DONYA’S DELIGHT”

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i

CARAGA REGIONAL SCIENCE HIGH SCHOOL

By: Leika Plandano

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

In summary, Donya's Delight is a remarkable venture that has successfully

CARAGA REGIONAL SCIENCE HIGH SCHOOL

 The menu will be periodically reviewed and expanded to introduce new

CARAGA REGIONAL SCIENCE HIGH SCHOOL

to minimize waiting time.

CARAGA REGIONAL SCIENCE HIGH SCHOOL

 Implement eco-friendly practices such as using biodegradable packaging

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

1. Mango 3. Cornstarch 6. Oil

Mango Shake w/ Chocolate Drizzle

CARAGA REGIONAL SCIENCE HIGH SCHOOL

MARKETING AND SALES STRATEGY

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

CARAGA REGIONAL SCIENCE HIGH SCHOOL

A. Daily Cost and Revenue Schedule

A. Cost and Revenue of Apple and Mango Rolls

# of serving per Cost of Apple Unit Daily Cost of Apple

# of serving per Cost of Daily Cost of

CARAGA REGIONAL SCIENCE HIGH SCHOOL

10 45.00 65.00 450.00 650.00

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Cost Breakdown (Mango Shake)

Cost Breakdown (Mango and Apple Rolls)

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Labor Cost - - - 55.00

SCHEDULE 5 SCHEDULE OF INCOME TAX PAYABLE

Year 1 Year 2 Year 3 Year 4 Year 5

SCHEDULE 6 SALARIES EXPENSES

SCHEDULE 7 SCHEDULE OF UTILITIES EXPENSES

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Utilities to be paid monthly is broken down into

SCHEDULE 8 KITCHEN TOOLS AND OTHER SUPPLIES

Items Price per Unit/s Total Resdl. Lif Annual Deptn.

Machinery & Equipment.

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Annual Depreciation Expense 9,190.00

Year 1 Year 2 Year 3 Year 4 Year 5

Salaries 264,000.00 264,000.00 264,000.00 264,000.00 264,000.00

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Income before taxes 274,475.00 589,175.00 985,040.00 1,480,069.00 2,096,034.00

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

TOTAL LIABILITIES 630,000.00

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

1,710,000.00 1,881,000.00 2,069,100.00 2,276,010.00 2,503,612.80

Cash Flows from Investing Activities

Cash Paid for Kitchen Utensils 4,450.00

Cash Flows from Financing Activities

Add: Cash Beginning 630,000.00 584,050.00 867,715.00 1,444,122.00 2,391,218.00 3,801,674.00

CARAGA REGIONAL SCIENCE HIGH SCHOOL

Net Profit Ratio