Professional Documents
Culture Documents
Business Plan
Business Plan
Department of Education
Region III – Central Luzon
Schools Division of San Jose City
San Jose City National High School
Prepared by:
CATINDIG, MISH RUISE I.
MANZANO, KEVIN B.
NACINO, JOHN BENEDICT S.
REYES, THRISHA T.
SEMBRANO, JAMO GABRIEL M.
Submitted to:
DOMINGO F. MOLINA
Business Finance Teacher
INTRODUCTION
Company’s VMGO
Vision
To be a prominent business of homemade snacks in the country that
utilizes advanced technologies.
Mission
To offer high-quality and delicious snacks, while providing excellent
customer service and promoting a positive and enjoyable environment.
Goals
● To utilize the internet as a form of marketing and selling of products.
● To provide the delightful flavor of homemade snacks originated in
Philippine cuisines.
Objectives
● To provide affordable and high-quality snacks that will meet the needs and
preferences of students.
● To provide excellent customer service that will exceed customer
expectations and promote customer satisfaction.
BUSINESS DESCRIPTION
Product Description
❖ Strawberry Crinkles
The famous Filipino pastry, usually served with chocolate powder
additives, is now in strawberry flavor. With a sweet filling made with
authentic strawberry jam that is rich in Vitamin C and no extra additives,
the quality and health benefits of the product is a guarantee.
❖ Thai Pink Milk
Thai Pink Milk is a famous beverage among schools in Thailand. It
is made by Cow’s Milk that is rich in Calcium and Vitamin B12, mixed with
a Sala syrup which gives the milk its vibrant pink color. The syrup is made
from the Salak or Snake fruit native in Southeast Asia which contains
Vitamin B12 and C that is beneficial for the health of the blood and cells.
Personnel Requirement
The organization is made up of a Chief Executive Officer (CEO) and under
this are five managers that handle the sales, finance, production, marketing, and
administration.
ORGANIZATIONAL PLAN
Organizational Structure
Products
Strawberry Crinkles
Originated from Baguio, our Strawberry Crinkles has a unique flavor from its
cookie dough flavor alongside with a melted strawberry chocolate filling inside to
add a contrasting flavor to a strawberry.
Ingredients
Ingredients
Price
The most critical aspect of business is pricing. Nowadays, the world is a place
where value motivates everything, therefore it reflects everything in one’s
company does, from production process all the way down to a link to your
website. The Sakura Tree used Mark-up Pricing strategy by adding a mark-up in
a cost as a profit gain.
Product Price
Strawberry Crinkles
Table 2. Strawberry Crinkles Ingredients and Price
Ingredients Price
820.00
Quantity 32pcs
MARK UP 29.38
Thai Pink Milk
Table 4. Thai Pink Milk Ingredients and Price
Ingredients Price
460.00
Table 3. Thai Pink Milk Quantity, Cost, Mark up and Selling Price
Quantity 10pcs
MARK UP 19.00
Promotion
The business will utilize online platforms such as TikTok and Facebook
that are widely used in the country to promote and sell the products. Creating 15-
second long TikTok advertisements are more appealing to the target market than
using other forms of media.
People
People in the firm are important not just the customers but also the employees ,
managers and everyone who's making the firm work .Recognize the importance
of all roles in the firm, from employees to managers. Strategies help to promote
success for everyone involved , these include strategies for customers to feel
comfortable and welcomed when purchasing from our shop.
Here are the Shop rules for employees when working:
Packaging
As for the Thai Pink Milk, the drink will be served with a plastic container that can
be re-use for other purposes such as: re-using as a water bottle, container. Along
with the container, a trademark logo and design wrapping around the bottle as
well.
Positioning
You're going to appreciate the taste that The Sakura Tree is going to provide
you. delivering the greatest Filipino cuisine flavor at an affordable price to fulfill
your needs. Providing the tastiest delicacies that will leave you wanting more.
San Jose City National High School - Senior High School is home to Taste
Treats. Monday to Friday, 8:00 a.m. to 4:00 p.m., is when The Sakura Tree is
open. Customers will be served by a single stall at the business. The owner is in
charge of overseeing and optimizing the profit that the company will make from
its operations.
FINANCIAL PLAN
Major Assumptions
The projection of the Financial Statements assumptions are used affecting the
reflective amount and disclosures.
1. The business will be registered at the City Government of San Jose City,
Nueva Ecija.
2. The business will apply for a bank loan to expand the business and its
establishment.
3. The business will expand its establishment, scattering all around the
4. The 8 hours per day working schedule will be the basis of the production
5. The inventory will stay or remain as the finished goods and raw materials.
6. The equipment used will get upgraded for smooth production process.
INTERPRETATION:
The projected income shows that the Sakura Tree is expected to generate
a total sales of Php 2,864,160.00 making the gross profit 1,090,596.00 for the
whole year. Operating expenses of 647, 948.00 which leads to the net income of
594,894 in the year 2025. The Gross Profit Margin is 38.07% while Net Profit
Margin is 15.45%.
Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 150 6300
MONTHLY 3900 163800
YEARLY 46800 1965600
STRAWBERRY CRINKLES
QUANTITY SALES
DAILY 40 2880
MONTHLY 1040 74880
YEARLY 12480 898560
THAI PINK MILK
STRAWBERRY CRINKLES 1965600
THAI PINK MILK 898560
Total Sales 2864160
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 10500
Bowl 400
Spoon 200
Measuring Cup 300
Note.5 Operating
Tray 250
Equipment
Kitchen Wax Paper 240
Strainer 150
Motorcycle 50000
ANNUAL OPERATING EQUIPMENT 70140
Note 6. Furniture and Fixture
Quantity Amount
Cabinets 2 5412
Lights 4 620
Stool 6 900
Tables 2 500
ANNUAL FURNITURE AND 7432
FIXTURES
Note 7. Leasehold Improvements
Broom 120
Brush 90
Mop 160
Rugs 60
ANNUAL LEASEHOLD IMPROVEMENTS 430
INTERPRETATION:
Comparing the projected income statement for 2026 with the one for 2025,
we can see an increase in sales, cost of sales, gross profit, operating expenses,
and net income. However, this also resulted a decrease for the business’s
margin. The Gross Profit Margin is 37.83% while the Net Profit Margin is 21.66%.
Note. 1 Breakdown of Total Sales Per Product Year 2026
QUANTITY SALES
DAILY 180 7560
MONTHLY 4680 196560
YEARLY 56160 2358720
STRAWBERRY CRINKLES
QUANTITY SALES
DAILY 70 5040
MONTHLY 1820 131040
YEARLY 21840 1572480
THAI PINK MILK
STRAWBERRY CRINKLES 2358720
THAI PINK MILK 1572480
Total Sales 3931200
Quantity Amount
Cabinets 2 5412
Lights 4 620
Stool 10 1500
Tables 4 1000
ANNUAL OPERATING FURNITURE 8532
AND FIXTURES
Note 7. Leasehold Improvements
Broom 180
Brush 90
Mop 160
Rugs 60
ANNUAL LEASEHOLD IMPROVEMENTS 490
INTERPRETATION:
The projected income statement for the Sakura Tree in 2027 shows a
significant growth in sales, cost of sales, gross profit, operating expenses, and
net income. The Sakura Tree net income increase throughout the three years.
Net Income during 2025 was Php 594,894.00 while on 2026, it increased to
Php851,481.00 and for the last year, it was Php 1,087,330.00. The Gross Profit
QUANTITY SALES
DAILY 100 7200
MONTHLY 2600 187200
YEARLY 31200 2246400
THAI PINK MILK
STRAWBERRY CRINKLES 2620800
THAI PINK MILK 2246400
Total Sales 4867200
Quantity Amount
Cabinets 4 10824
Lights 4 620
Stool 13 1170
Tables 5 1250
Plants 4 3500
Frames 4 620
ANNUAL OPERATING FURNITURE 17984
AND FIXTURES
Note 7. Leasehold Improvements
Broom 300
Air Freshener 1500
Brush 180
Mop 160
Paint 1500
Posters 750
Rugs 200
ANNUAL LEASEHOLD IMPROVEMENTS 4590
INTERPRETATION:
The Sakura Tree's cash levels end up increasing year after year. Despite
a drop in cash flow from Operating Activities in 2026, the overall cashflow
INTERPRETATION:
The Sakura Tree capital increases throughout the three years. It also
depends on the net income per year. Capital end balance during 2024 is Php
572,648.00 while on Year 2025, it increases to Php 1,424,129.00 and on the last
INTERPRETATION:
total assets are increasing along the years. While, the liabilities during 2026,
there was an unpaid balance which made the following year’s liabilities costs
The Sakura Tree was analyzed using the Liquidity, Solvency, and
Profitability Ratio.
Liquidity:
Year 2025
9.93
Year 2026
91.69
Year 2027
13.84
INTERPRETATION:
The Sakura Tree’s Current Asset is greater than its Current Liabilities.
During 2025, its current ratio is 9.93, meaning, the business can cover up its
liabilities, while on 2026, the business had 91.69, meaning the business did not
pay its current liabilities. As for 2027, its current ratio is 13.84, meaning the
business can cover up its current liabilities compared to the last year operation.
SOLVENCY
Debt Ratio:
Year 2025
0.21
Year 2026
0.02
Year 2027
0.11
INTERPRETATION:
The Sakura Tree assets does not rely on its liabilities to maintain the
business and Taste Treats slowly reduces liabilities as time comes. During Year
2026, only 21% percent of the assets are liabilities then it decreased to 0.02%
due to its unpaid liabilities, in Year 2026 and during Year 2027, the business paid
Equity Ratio:
Year 2025
0.79
Year 2026
0.97
Year 2027
0.89
INTERPRETATION:
The Sakura Tree’s assets are somehow built by its equity or capital. The
business does not only can grow on its own, but it doesn't need a lot of liabilities
to move, and the equity also increasing in every year it passes. These will prove
the said statement: In year 2025, 79% of its total assets are made by its total
equity, then, increased to 97% in year 2026, and when it comes to year 2027
Year 2026
Net Income 851,481.00
Divided by: Cost of Investments 887,500.00
Multiply by: 100
95.94%
Year 2027
Net Income 1,087,330.00
Divided by: Cost of Investments 900,584.00
Multiply by: 100
121%
INTERPRETATION:
marketing strategies. The greater the return on investment, the better. The
Sakura Tree’s ROI in 2025 is 69.63%, 95.94% in 2026, and 121% in 2027,