Republic of the Philippines

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

The Sakura Tree is a business run by young entrepreneurs and was

founded in October 2023. The business was created because of the shared
passion of the founders for cooking and interest in the corporate world. The
founders wanted to share the experience of home-y goodness of Asian flavors
with a sprinkle of pink delight to everyone. The business offers a Pink strawberry
Crinkle Cookie partnered with a Thai Pink Milk. The Sakura Tree aims to indulge
its customers in a mouthwatering experience through its quality products and
accessibility. Alongside having a physical store at San Jose City, Nueva Ecija,
the internet is utilized to market the products for a wider range of customers. With
the combination of innovation and passion, experience the taste of snacking
under the Sakura Tree.

Proposed Name of the Business

The name “The Sakura Tree,” came from the famous Cherry Blossoms in
East Asia which are known for their bright pink colors that bloom during Spring
from March to April. The name is chosen because the products that are sold
have a pink color and to keep the Asian inspiration. In addition, the color pink
also symbolizes the feeling of warmth and comfort, which is what the customers
will experience in the business.

Address of the Business

San Jose City National High School - Senior High School 255, Cadhit St.,
San Jose City, Nueva Ecija

Name of the Owners

Sakura tree is a subsidiary of Pinky promise, which is committed to
improving its products and services to provide customers with the best possible
experience.
Description of the Business
The Sakura Tree offers the perfect pairing for a sweet and warm
experience with the classic pastry and milk combination that adds a new flavor to
the target customer’s taste palette. The business provides new ways of operating
with its social media presence to catch up to the fast-evolving industry of e-
commerce.

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

Nature of the Organization

The organization is a small business founded and owned by a group of
young entrepreneurs that share common goals and agreed to having equal
shares of the business.

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.

Size of the Business

The Sakura Tree is a mid-sized business that has at least 16 active
employees that run the business. The target market is the San Josenians as it is
where the main operation of the business takes place.

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

Form of Business Organization

The Sakura Tree is a corporation or business entity that is owned by its
shareholders who are elected as directors to oversee the organization’s
activities. More staff such as a sales representative, accountant, production
worker, marketing specialist, and administrative assistants are essential for the
business. Lastly the cashiers, servers, bakers, baristas, and delivery men are
needed for the day-to-day operation of the business.

Organizational Structure

Figure 1. Organizational Chart

Role of the owner

The Chief Executive Officer (CEO) of The Sakura
Tree. John Benedict S. Nacino is the highest-ranking
executive responsible for overseeing the company's
operations, strategy, and overall management. The CEO
sets the company's direction, makes critical decisions, and is accountable for its
performance.
The CEO has a background in the baking an beverages industry and
plays a pivotal role in guiding the company's growth and success.
A Production Manager, Mr. Kevin Manzano at The
Sakura Tree is responsible for overseeing the
manufacturing and production processes of strawberry
crinkles and thai milk. His duties include managing
production schedules, ensuring quality control,
optimizing production efficiency, and supervising
production staff.
The production manager also handles inventory management, equipment
maintenance, and compliance with safety and hygiene standards to ensure the
smooth and efficient production of Sweet Tooth Choco Co's delicious treats
A Sales Manager, Mr. Jamo Sembrano at The Sakura
Tree is responsible for overseeing the company's sales
operations and leading a team of sales representatives.
He develops sales strategies, sets targets, and ensures
that the team meets or exceeds sales goals. The sales
manager role involves managing customer
relationships, identifying new business opportunities,
and collaborating with other departments to optimize product offerings.
The sales manager plays a key role in driving revenue growth and
maintaining the company's reputation in the confectionery industry.

The financial manager, Ms. Thrisa Reyes of

The Sakura Tree is responsible for overseeing the
company's financial activities. This includes managing
budgets, financial planning, and ensuring the efficient
use of financial resources. She analyzes financial
data, prepares reports, and provides strategic recommendations to support the
company's growth and profitability.
Additionally, the financial manager may be involved in areas like cost
control, investment decisions, and risk management to ensure the financial
health of the company.
A Marketing Manager, Ms Mish Catindig at The
Sakura Tree is responsible for developing and
executing marketing strategies to promote the
company's chocolate products. Her role involves
market research, advertising, social media
management, and collaborating with cross-
functional teams to drive brand awareness and
product sales.
The marketing manager also analyzes consumer trends and competition
to refine marketing campaigns and ensure the company's success in the
confectionery industry.
 Marketing Aspect

Products

Figure 2. Strawberry Crinkles

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

● 2 cups cups of all purpose flour

● ½ cups of white sugar
● 8 tablespoons (1 block) of unsalted butter, very soft
● 2 large eggs
● 1 teaspoons of vanilla extract
● 1 teaspoons of strawberry extract
● 2 teaspoons of baking powder
● ½ teaspoons of salt
● ⅔ cups of granulated sugar
● 2 bars of strawberry chocolates
● 2 cups of strawberries
Thai Pink Milk

Figure 3. Thai Pink Milk

This enchanting beverage is a delightful blend of creamy indulgence and a subtle

hint of sweetness, tinted with a soft and playful pink hue. The gentle pastel shade is
as inviting as a spring sunrise, promising a refreshing journey for your taste buds. The
velvety texture of the milk provides a comforting backdrop, while the subtle infusion of
sweetness adds a touch of magic to each sip.

Ingredients

● 2 cups of whole milk

● ¼ cup of Hale’s sala flavored syrup
● ¼ cup of evaporated milk
● 3 cups crushed ice
Place
Our distribution of Thai Pink Milk and Strawberry Crinkles will be located at San
Jose City National High School - Senior High School. The fact that the school is
open from Monday to Friday creates advantageous market conditions for our
business sales in this area. There are also a lot of students currently studying
here, both junior and senior high school students, who require convenient snacks
during their breaks. With our delicious Thai Pink Milk and Strawberry Crinkles,
we are confident that we will be able to provide a satisfying snack option for the
students and staff of San Jose City National High School - Senior High School.

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.

Figure 4. San Jose City National High School - Senior High

Table 1. Product and Price

Product Price

Strawberry Crinkles 35.00

Thai Pink Milk 65.00

EXPENSES FOR EVERY PRODUCT

Strawberry Crinkles
Table 2. Strawberry Crinkles Ingredients and Price

Ingredients Price

1kg All Purpose Flour 75.00

1kg White Sugar 50.00

1 stick Unsalted Butter 50.00

1 dozen eggs 95.00

120ml Vanilla Extract 45.00

20ml Strawberry Extract 60.00

1kg baking powder 45.00

1kg Salt 30.00

1kg Granulated Sugar 50.00

2pcs Strawberry Chocolate 120.00

1kg Strawberries 200.00

820.00

Table 3. Strawberry Crinkles Quantity, Cost, Mark up and Selling Price

Quantity 32pcs

ORIGINAL COST 25.63

SELLING PRICE 35.00

MARK UP 29.38
Thai Pink Milk
Table 4. Thai Pink Milk Ingredients and Price

Ingredients Price

1L Whole Milk 105

710ml Sala Syrup 220

370ml Evaporated Milk 45

1 bag ice 90

460

Table 3. Thai Pink Milk Quantity, Cost, Mark up and Selling Price

Quantity 10pcs

ORIGINAL COST 46.00

SELLING PRICE 65.00

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:

1. Greet warmly: Smile and acknowledge each customer.

2. Be attentive: Be ready to assist but respect personal space.

3. Stay positive: Maintain an upbeat attitude.

4. Know your stuff: Be knowledgeable about your products or services.

5. Listen actively: Value customer input by listening to understand.

6. Handle complaints gracefully: Apologize and offer solutions.

7. Thank customers: Show appreciation for their visit or purchase.

8. Follow up: Check in post-visit or purchase to ensure satisfaction.

9. Keep it clean: Maintain a tidy, inviting environment.

Packaging

Strawberry crinkles will be served in eco-friendly paper containers, showcasing a

commitment to sustainability. These containers were readily recyclable, unlike
many "recyclable" plastics, and the food itself was meticulously protected from
contamination. Every bite was a conscious choice, supporting environmental and
food safety, leaving a positive impact on the planet.
 Figure 5. Box Container

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.

Figure 4. Plastic Bottle Container

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

Philippines opening other branches.

4. The 8 hours per day working schedule will be the basis of the production

process having a production capacity of 150 strawberry crinkles, and 40 bottles

of thai pink milk a day.

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.

7. The initial capital required is 130,000 Php.

8. The business organization is going to be a corporation.

9. The production capacity will increase in the next operation.

10. There will be a 2% increase in product prices annually to serve as a

compensation to the increasing selling prices of the raw materials.

 Figure 5. Projected Income Statement Month Ended January 31, 2025

INTERPRETATION:

The total sales for the month of January is Php158, 600. Php 114,478 or

72.18% of the sales makes up the Cost of Sales making the gross earnings Php

44,112 or 27.81% of the sales. In terms of expenses, it totals to Php 30,567.50

this is deducted from the gross profit to arrive at the net income of Php 13,554.50

or 30.71% of the gross profit and 8.54% of the total sales.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 100 3500
MONTHLY 2600 91000
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 40 2600
MONTHLY 1040 67,600

STRAWBERRY CRINKLES 91,000

THAI PINK MILK 67,600
Total Sales 158,600

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 100 2563
MONTHLY 2600 66,638
QUANTITY COST OF SALES
DAILY 40 1840
MONTHLY 1040 47840
THAI PINK MILK

STRAWBERRY CRINKLES 66,638

THAI PINK MILK 47,840
Total Sales 114,478
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 115
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3000
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion 1000
ADVERTISING EXPENSE 1000

Note 11. Cleaning and Repairs Expense

Repair Maintenance 6000
Cleaning 4000
CLEANING AND REPAIRS EXPENSE 10000
 Figure 6. Projected Income Statement Month Ended February 28, 2025

INTERPRETATION:

The sales in February increased from is Php158, 600 to Php 176,150

which is a 11.07% increase. This also increased the Cost of Sales with a similar

margin of 11.04%. the gross profit made up 27.83% which was also similar to the

January margins. The expenses stayed almost the same with equipment still

being the highest expense. The net profit is Php 29,461.50 which is 16.73% of

the total sales which doubled that in January. This was due to cut downs on

expenses like Advertising and Cleaning & Repairs.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 110 3850
MONTHLY 2860 100100
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 45 2925
MONTHLY 1170 76025

STRAWBERRY CRINKLES 100,100

THAI PINK MILK 76,025
Total Sales 176,150

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 110 2819
MONTHLY 2860 73,301
QUANTITY COST OF SALES
DAILY 45 2070
MONTHLY 1170 53,820
THAI PINK MILK

STRAWBERRY CRINKLES 73,301

THAI PINK MILK 53,820
Total Sales 127,121
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 115
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3000
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 7. Projected Income Statement Month Ended March 31, 2025

INTERPRETATION:

The growth of sales this month is only at 9.96% while the cost of sales has

a 9.95% increase as well. This led to a gross profit of Php 53,935 which is

27.84% of the total sales which is a consistent trend in the three months of

operation. Expenses stayed the same except for Advertising Expense and

Cleaning & Repairs which were not spent on this month. This brings the Net

Income to Php 34,367.50, which is 17.74% of the total sales, bringing the

increase from last month at only 1.01%.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 120 4200
MONTHLY 3120 109,200
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 50 3250
MONTHLY 1300 84,500

STRAWBERRY CRINKLES 109,200

THAI PINK MILK 84,500
Total Sales 193,700

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 120 3,075
MONTHLY 3120 79,965
QUANTITY COST OF SALES
DAILY 50 2250
MONTHLY 1300 59,800
THAI PINK MILK

STRAWBERRY CRINKLES 79,965

THAI PINK MILK 59,800
Total Sales 139,765
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 115
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3000
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 8. Projected Income Statement Month Ended April 30, 2025

INTERPRETATION:

The sales continued growing at a rate of 9.06% from last month and the

Cost of Sales grew a 17.60% which is significantly higher than March. Expenses

also grew with the addition of Advertising and Cleaning & Repairs, bringing the

total Net Income at Php 24,813.50 that is 11.74% of the Sales this was largely

lower than the previous month with a difference of 16.10%. This was caused by

the higher cost of expenses but a non-changing Sales margin.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 130 4550
MONTHLY 3380 118,300
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 55 3575
MONTHLY 1430 92,950

STRAWBERRY CRINKLES 118,300

THAI PINK MILK 92,950
Total Sales 211,250

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 130 3,331
MONTHLY 3380 86,629
QUANTITY COST OF SALES
DAILY 55 2530
MONTHLY 1430 65,780
THAI PINK MILK

STRAWBERRY CRINKLES 86,629

THAI PINK MILK 65,780
Total Sales 164,369
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion 2000
ADVERTISING EXPENSE 2000

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 9. Projected Income Statement Month Ended May 31, 2025

INTERPRETATION:

Sales grew at a slightly slower rate of 8.31% compared to April's 9.06%.

However, the cost of sales only increased by 0.42%, which is significantly lower

than April's 17.60%. This led to a higher gross profit of Php 63,747. Additionally,

the net income increased to Php 28,679.5, showing a 15.6% improvement

compared to April.
Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 140 4900
MONTHLY 3640 127,400
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 60 3900
MONTHLY 1560 101,400

STRAWBERRY CRINKLES 127,400

THAI PINK MILK 101,400
Total Sales 228,800

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 140 3,588
MONTHLY 3640 93,293
QUANTITY COST OF SALES
DAILY 60 2760
MONTHLY 1560 71,760
THAI PINK MILK

STRAWBERRY CRINKLES 93,293

THAI PINK MILK 71,760
Total Sales 165,053
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance 10,500
Cleaning 4,500
CLEANING AND REPAIRS EXPENSE 15,000
 Figure 10. Projected Income Statement Month Ended June 31, 2025

INTERPRETATION:

There was a slight deceleration in sales growth, with an increase of 7.67%

compared to the previous month. However, the cost of sales also experienced a

notable increase of 7.66%, indicating higher expenses incurred. Despite these

challenges, the company managed to achieve a higher gross income of Php

68,653 and a significant net income of Php 48,585.50.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 150 5250
MONTHLY 3900 136,500
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 65 4225
MONTHLY 1590 109,850

STRAWBERRY CRINKLES 136,500

THAI PINK MILK 109,850
Total Sales 246,350

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 150 3,844
MONTHLY 3900 99,957
QUANTITY COST OF SALES
DAILY 65 2990
MONTHLY 1590 77,740
THAI PINK MILK

STRAWBERRY CRINKLES 99,957

THAI PINK MILK 77,740
Total Sales 177,697
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 11. Projected Income Statement Month Ended July 31, 2025
INTERPRETATION:

Sales growth slightly decelerated with a 7.12% increase compared to the

previous month. The cost of sales also increased by 7.11%, indicating higher

expenses. However, the company achieved a higher gross income of Php 73,560

and a significant net income of Php 53,492.50.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 160 5600
MONTHLY 4160 145,600
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 70 4550
MONTHLY 1820 118,300

STRAWBERRY CRINKLES 145,600

THAI PINK MILK 118,300
Total Sales 263,900

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 160 4100
MONTHLY 4160 106,620
QUANTITY COST OF SALES
DAILY 70 3220
MONTHLY 1820 83,720
THAI PINK MILK

STRAWBERRY CRINKLES 106,620

THAI PINK MILK 83,720
Total Cost of Sales 190,340
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1000
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 12. Projected Income Statement Month Ended August 31, 2025

INTERPRETATION:

In August, sales growth slightly decelerated with a 6.65% increase

compared to the previous month. The cost of sales also increased by 6.64%,

indicating higher expenses. However, the company achieved a higher gross

income of Php 78,466 and a significant net income of Php 57,468.50.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 170 5950
MONTHLY 4420 154,700
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 75 4500
MONTHLY 1950 117,000

STRAWBERRY CRINKLES 154,700

THAI PINK MILK 117,000
Total Sales 281,450

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 170 4357
MONTHLY 4420 113,284
QUANTITY COST OF SALES
DAILY 75 3450
MONTHLY 1950 89700
THAI PINK MILK

STRAWBERRY CRINKLES 113,284

THAI PINK MILK 89,700
Total Sales 202,984
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 100
Strainer 75
OPERATING EQUIPMENT 8965

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1930
Tissues 460
Straws 110
STORE SUPPLIES 1570

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 13. Projected Income Statement Month Ended September 30, 2025

INTERPRETATION:

Sales growth slightly decelerated with a 6.24% increase compared to the

previous month. The cost of sales also increased by 6.23%, indicating higher

expenses. However, the company achieved a higher gross income of Php

83,372. However, the net income decreased to Php 39,839.50.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 180 6300
MONTHLY 4680 163,800
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 80 5200
MONTHLY 2080 135,200

STRAWBERRY CRINKLES 163,800

THAI PINK MILK 135,200
Total Sales 299,000

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 130 3,331
MONTHLY 3380 86,629
QUANTITY COST OF SALES
DAILY 55 2530
MONTHLY 1430 65,780
THAI PINK MILK

STRAWBERRY CRINKLES 86,629

THAI PINK MILK 65,780
Total Sales 164,369
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 135
Strainer 75
OPERATING EQUIPMENT 9000

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1930
Tissues 460
Straws 110
STORE SUPPLIES 2500

Note 10. Advertising Expense

Online Promotion 2000
ADVERTISING EXPENSE 2000

Note 11. Cleaning and Repairs Expense

Repair Maintenance 15,000
Cleaning 5000
CLEANING AND REPAIRS EXPENSE 20,000
 Figure 14. Projected Income Statement Month Ended October 31, 2025

INTERPRETATION:

In October, sales growth slightly decelerated with a 5.87% increase

compared to the previous month. The cost of sales also increased by 5.86%,

indicating higher expenses. However, the company achieved a higher gross

income of Php 88,278. Additionally, the net income significantly improved to Php

64,745.
Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 190 6650
MONTHLY 4940 172,900
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 85 5525
MONTHLY 2210 143,650

STRAWBERRY CRINKLES 172,900

THAI PINK MILK 143,650
Total Sales 316,550

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 190 4869
MONTHLY 4940 126,612
QUANTITY COST OF SALES
DAILY 85 3,910
MONTHLY 2210 101,660
THAI PINK MILK

STRAWBERRY CRINKLES 126,612

THAI PINK MILK 101,660
Total Sales 228,272
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 135
Strainer 75
OPERATING EQUIPMENT 9000

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1930
Tissues 460
Straws 110
STORE SUPPLIES 2500

Note 10. Advertising Expense

Online Promotion 2000
ADVERTISING EXPENSE 2000

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 15. Projected Income Statement Month Ended November 30, 2025

INTERPRETATION:

In November, sales growth slightly decelerated with a 5.54% increase

compared to the previous month. The cost of sales also increased by 5.53%,

indicating higher expenses. However, the company achieved a higher gross

income of Php 93,184. Additionally, the net income significantly improved to Php

71,581.50.
Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 200 7000
MONTHLY 5200 182,000
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 90 5850
MONTHLY 2340 152,100

STRAWBERRY CRINKLES 182,000

THAI PINK MILK 152,100
Total Sales 334,100

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 200 5126
MONTHLY 5200 133,276
QUANTITY COST OF SALES
DAILY 90 4140
MONTHLY 2340 107,640
THAI PINK MILK

STRAWBERRY CRINKLES 133,276

THAI PINK MILK 107,640
Total Cost of Sales 240,916
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 135
Strainer 75
OPERATING EQUIPMENT 9000

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1930
Tissues 460
Straws 110
STORE SUPPLIES 2500

Note 10. Advertising Expense

Online Promotion -
ADVERTISING EXPENSE -

Note 11. Cleaning and Repairs Expense

Repair Maintenance -
Cleaning -
CLEANING AND REPAIRS EXPENSE -
 Figure 16. Projected Income Statement Month Ended December 31, 2025

INTERPRETATION:

Sales growth slightly decelerated with a 5.25% increase compared to the

previous month. The cost of sales also increased by 5.25%, indicating higher

expenses. However, the company achieved a gross income of Php 93,091.

However, the net income decreased to Php 49,288.50.

Note. 1 Breakdown of Total Sales Per Product Year 2025
QUANTITY SALES
DAILY 210 7350
MONTHLY 5460 191,100
STRAWBERRY CRINKLES

THAI PINK MILK

QUANTITY SALES
DAILY 95 6175
MONTHLY 2470 160,550

STRAWBERRY CRINKLES 191,100

THAI PINK MILK 160,550
Total Sales 351,650

Note. 2 Breakdown of Total Cost of Sales Per Product Year 2025

STRAWBERRY CRINKLES

QUANTITY COST OF SALES

DAILY 210 5382
MONTHLY 5460 139,939
QUANTITY COST OF SALES
DAILY 95 4275
MONTHLY 2470 113,620
THAI PINK MILK

STRAWBERRY CRINKLES 139,939

THAI PINK MILK 113,620
Total Sales 253,559
Note.3 Depreciation Expense
Table 3320
Chair 2200
Mixing Bowl 800
Spoon 100
Oven 3500
Mixer 1900
Tissue 500
Straw 250
Mini refrigerator 4500
Measuring Cups 200
Kitchen wax paper 150
Strainer 130
Whisp 120
Containers 335
Gloves 150
Total cost for PPE divided by useful life (5
years) 3631
Annual Depreciation divided by 12 months 302.5833
DEPRECIATION EXPENSE: 302.5

Note. 4 Rent Expense

Rent Expense per day 135
Multiplied by Number of workdays 26
ANNUAL RENT EXPENSE: 3500
Note.5 Operating Equipment
Oven 3500
Microwave Oven 2700
Mixer 1900
Mini Refrigerator 4000
Bowl 150
Spoon 100
Measuring Cup 120
Tray 120
Kitchen Wax Paper 135
Strainer 75
OPERATING EQUIPMENT 9000

Note 6. Furniture and Fixture

Quantity Amount
Cabinets 2 2100
Tables 2 700
FURNITURE AND FIXTURES 2800

Note 7. Leasehold Improvements

Broom 120
Brush 90
Mop 160
Rugs 60
LEASEHOLD IMPROVEMENTS 430
Note 8. Utilities Expense
Daily Utilities Expense 98
Multiplied by Number of Operating Days per Month 26
UTILITIES EXPENSE 2500

Note 9. Store Supplies

Disposable Paper containers 1930
Tissues 460
Straws 110
STORE SUPPLIES 2500

Note 10. Advertising Expense

Online Promotion 2000
ADVERTISING EXPENSE 2000

Note 11. Cleaning and Repairs Expense

Repair Maintenance 18,000
Cleaning 7,000
CLEANING AND REPAIRS EXPENSE 25,000
 Figure 6. Projected Income Statement Year 2027

INTERPRETATION:

For the whole year of the business, its expenses are mostly used for the

operating equipment. The business gained a total of 3,061,500 sales with a gross

profit of 841,318 that leads to a net income of 515,878. This suggests that the

business’ 2025 operation can be successful and have a solid business operation.
Projected Statement of Cash Flows

Figure 7. Projected Cash Flow Statements

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

remains high due to significant cashflow from Financing Activities.

Projected Statement of Changes in Owner’s Equity

Figure 8. Projected Changes in Owner’s Equity Statement

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

year, it was Php 2,511,459.00.

Projected Statement of Financial Position

INTERPRETATION:

The Projected Statement of Financial Position shows that the business’

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

increased. As for the capital, it increases along the years.

 2025 2026 2027
Net Cash Flow from 338,800.00 496,800.00 1,017,000.00
Operating Activities
Net Cash Flow from (70,140.00) (70,480.00) (94,750.00)
Investing Activities
Net Cash Flow from 240,000.00 184,220.00 279,780.00
Financing Amount
Cash Balance 50,000.00 628,800.00 1,309,820.00

Total Cash 628,800.00 1,309,820.00 2,606,600.00

Note 1. Cash

2025 2026 2027

Utilities Payable 35,000.00 - 95,000.00
Interest Payable 15,000.00 15,000 30,000.00
Notes Payable 15,000.00 - 70,00.00
Total Cash 65,000.00 15,000.00 195,000.00

Note 2. Current Liabilities

Financial Statement Analysis

The Sakura Tree was analyzed using the Liquidity, Solvency, and

Profitability Ratio.

Liquidity:

Year 2025

Current Asset 645,640.00

Divide by: Current Liabilities 65,000.00

9.93

Year 2026

Current Asset 1,375,320.00

Divide by: Current Liabilities 15,000.00

91.69

Year 2027

Current Asset 2,700,600.00

Divide by: Current Liabilities 195,000.00

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

Total Liabilities 150,994.00

Divide by: Total Assets 723,642.00

0.21

Year 2026

Total Liabilities 30,693.00

Divide by: Total Assets 1,454,822.00

0.02

Year 2027

Total Liabilities 306,465.00

Divide by: Total Assets 2,817,924.00

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

its unpaid balances from last year which resulted to 11%.

EQUITY

Equity Ratio:

Year 2025

Total Equity 572,648.00

Divide by: Total Assets 723,642.00

0.79

Year 2026

Total Equity 1,424,129.00

Divide by: Total Assets 1,454,822.00

0.97

Year 2027

Total Equity 2,511,459.00

Divide by: Total Assets 2,817,924.00

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

89% of the assets were held by its total equity.

Profitability
Year 2025
Net Income 442,648.00
Divided by: Cost of Investments 635,698.00
Multiply by: 100
69.63%

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:

ROI calculates the amount of return on an investment in relation to its

costs. It is employed in analytics and serves as a standard for developing future

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,

showing that it is efficient because the profitability is greater.