5-YEAR FINANCIAL PLAN

YEAR 1
REAL.Q FOOD INDUSTRIES

FORECASTED REVENUE
Annual
Units sold Average
revenue
annually price per unit
per product
HOPE'YA TAKE EAT UBE 104,000 ₱80.00 ₱8,320,000.00

HOPE'YA TAKE EAT CHEESE 104,000 ₱80.00 ₱8,320,000.00

HOPE'YA TAKE EAT MANGO 104,000 ₱80.00 ₱8,320,000.00

HOPE'YA TAKE EAT CHOCOLATE 104,000 ₱80.00 ₱8,320,000.00

HOPE'YA TAKE EAT YEMA 104,000 ₱80.00 ₱8,320,000.00

TOTAL OF FORECASTED REVENUE ₱41,600,000.00

COST OF GOODS SOLD

Annual cost of
Expected
gross margin
goods sold
HOPE'YA TAKE EAT UBE 30% ₱2,496,000.00

HOPE'YA TAKE EAT CHEESE 25% ₱2,080,000.00

HOPE'YA TAKE EAT MANGO 25% ₱2,080,000.00

HOPE'YA TAKE EAT CHOCOLATE 25% ₱2,080,000.00

HOPE'YA TAKE EAT YEMA 30% ₱2,496,000.00

TOTAL COST OF GOODS SOLD ₱11,232,000.00

ANNUAL MAINTENANCE, REPAIR AND
OVERHAUL
Factor (%) on capital equipment 15% ₱6,240,000.00

TAX
Annual Tax Rate 30% ₱12,480,000.00
5-YEAR FINANCIAL PLAN
YEAR 2
REAL.Q FOOD INDUSTRIES

FORECASTED REVENUE
Annual
Units sold Average
revenue
annually price per unit
per product
HOPE'YA TAKE EAT UBE 104,000 ₱84.00 ₱8,736,000.00
HOPE'YA TAKE EAT CHEESE 104,000 ₱84.00 ₱8,736,000.00
HOPE'YA TAKE EAT MANGO 104,000 ₱84.00 ₱8,736,000.00
HOPE'YA TAKE EAT CHOCOLATE 104,000 ₱84.00 ₱8,736,000.00
HOPE'YA TAKE EAT YEMA 104,000 ₱84.00 ₱8,736,000.00

TOTAL OF FORECASTED REVENUE ₱43,680,000.00

COST OF GOODS SOLD

Annual cost of
Expected
gross margin
goods sold
HOPE'YA TAKE EAT UBE 30% ₱2,620,800.00
HOPE'YA TAKE EAT CHEESE 25% ₱2,184,000.00
HOPE'YA TAKE EAT MANGO 25% ₱2,184,000.00
HOPE'YA TAKE EAT CHOCOLATE 25% ₱2,184,000.00
HOPE'YA TAKE EAT YEMA 30% ₱2,620,800.00

TOTAL COST OF GOODS SOLD ₱11,793,600.00

ANNUAL MAINTENANCE, REPAIR AND
OVERHAUL
Factor (%) on capital equipment 15% ₱6,552,000.00

TAX
Annual Tax Rate 30% ₱13,104,000.00
5-YEAR FINANCIAL PLAN
YEAR 3
REAL.Q FOOD INDUSTRIES

FORECASTED REVENUE
Annual
Units sold Average
revenue
annually price per unit
per product

HOPE'YA TAKE EAT UBE 104,000 ₱88.20 ₱9,172,800.00

HOPE'YA TAKE EAT CHEESE 104,000 ₱88.20 ₱9,172,800.00

HOPE'YA TAKE EAT MANGO 104,000 ₱88.20 ₱9,172,800.00

HOPE'YA TAKE EAT CHOCOLATE 104,000 ₱88.20 ₱9,172,800.00

HOPE'YA TAKE EAT YEMA 104,000 ₱88.20 ₱9,172,800.00

TOTAL OF FORECASTED REVENUE ₱45,864,000.00

COST OF GOODS SOLD

Annual cost
Expected
of
gross margin
goods sold

HOPE'YA TAKE EAT UBE 30% ₱2,751,840.00

HOPE'YA TAKE EAT CHEESE 25% ₱2,293,200.00

HOPE'YA TAKE EAT MANGO 25% ₱2,293,200.00

HOPE'YA TAKE EAT CHOCOLATE 25% ₱2,293,200.00

HOPE'YA TAKE EAT YEMA 30% ₱2,751,840.00

TOTAL COST OF GOODS SOLD ₱12,383,280.00

ANNUAL MAINTENANCE, REPAIR AND OVERHAUL

Factor (%) on capital equipment 15% ₱6,879,600.00

TAX

Annual Tax Rate 30% ₱13,759,200.00

5-YEAR FINANCIAL PLAN
YEAR 4
REAL.Q FOOD INDUSTRIES

FORECASTED REVENUE
Annual
Units sold Average
revenue
annually price per unit
per product
HOPE'YA TAKE EAT UBE 104,000 ₱92.61 ₱9,631,440.00

HOPE'YA TAKE EAT CHEESE 104,000 ₱92.61 ₱9,631,440.00

HOPE'YA TAKE EAT MANGO 104,000 ₱92.61 ₱9,631,440.00

HOPE'YA TAKE EAT CHOCOLATE 104,000 ₱92.61 ₱9,631,440.00

HOPE'YA TAKE EAT YEMA 104,000 ₱92.61 ₱9,631,440.00

TOTAL OF FORECASTED REVENUE ₱48,157,200.00

COST OF GOODS SOLD

Annual cost of
Expected
gross margin
goods sold
HOPE'YA TAKE EAT UBE 30% ₱2,889,432.00

HOPE'YA TAKE EAT CHEESE 25% ₱2,407,860.00

HOPE'YA TAKE EAT MANGO 25% ₱2,407,860.00

HOPE'YA TAKE EAT CHOCOLATE 25% ₱2,407,860.00

HOPE'YA TAKE EAT YEMA 30% ₱2,889,432.00

TOTAL COST OF GOODS SOLD ₱13,002,444.00

ANNUAL MAINTENANCE, REPAIR AND
OVERHAUL
Factor (%) on capital equipment 15% ₱7,223,580.00

TAX
Annual Tax Rate 30% ₱14,447,160.00
5-YEAR FINANCIAL PLAN
YEAR 5
REAL.Q FOOD INDUSTRIES

FORECASTED REVENUE
Annual
Units sold Average
revenue
annually price per unit
per product
HOPE'YA TAKE EAT UBE 104,000 ₱97.24 ₱10,112,960.00

HOPE'YA TAKE EAT CHEESE 104,000 ₱97.24 ₱10,112,960.00

HOPE'YA TAKE EAT MANGO 104,000 ₱97.24 ₱10,112,960.00

HOPE'YA TAKE EAT CHOCOLATE 104,000 ₱97.24 ₱10,112,960.00

HOPE'YA TAKE EAT YEMA 104,000 ₱97.24 ₱10,112,960.00

TOTAL OF FORECASTED REVENUE ₱50,564,800.00

COST OF GOODS SOLD

Annual cost of
Expected
gross margin
goods sold
HOPE'YA TAKE EAT UBE 30% ₱3,033,888.00

HOPE'YA TAKE EAT CHEESE 25% ₱2,528,240.00

HOPE'YA TAKE EAT MANGO 25% ₱2,528,240.00

HOPE'YA TAKE EAT CHOCOLATE 25% ₱2,528,240.00

HOPE'YA TAKE EAT YEMA 30% ₱3,033,888.00

TOTAL COST OF GOODS SOLD ₱13,652,496.00

ANNUAL MAINTENANCE, REPAIR AND
OVERHAUL
Factor (%) on capital equipment 15% ₱7,584,720.00

TAX
Annual Tax Rate 30% ₱15,169,440.00
 DEPRECIATION SCHEDULE
Asset Price Year Salvage Life Method 2023 2024 2025 2026 2027

Rack Oven 450,500 2023 10,000 5 SL 88100 88100 88100 88100 88100

Planetary Mixer 240,000 2023 5,000 5 SL 47000 47000 47000 47000 47000
Micromatic Weighing Scale 900 2023 100 5 SL 160 160 160 160 160

Digital Weighing Scale 300 2023 50 5 SL 50 50 50 50 50

POS Machine Cash Register 15,000 2023 500 5 SL 2900 2900 2900 2900 2900

Fire Extinguisher 1,000 2023 200 5 SL 160 160 160 160 160

Tables 2,000 2023 350 5 SL 330 330 330 330 330

Chairs 2,000 2023 200 5 SL 360 360 360 360 360

SCHEDULE OF ACCOUNTS RECEIVABLE

2023 2024 2025 2026 2027

Total Sales ₱41,600,000 ₱43,680,000 ₱45,864,000 ₱48,157,200 ₱50,564,80

Accounts Receivable

95% are based on cash ₱39,520,000 ₱41,496,000 ₱43,570,800 ₱45,749,340 ₱48,036,56

5% are on credit ₱2,080,000 ₱2,184,000 ₱2,293,200 ₱2,407,860 ₱2,528,240

Allowance for Doubtful ₱20,800.00 ₱21,840.00 ₱22,932.00 ₱24,078.60 ₱25,282.40

Accounts (1% of A/R)
Accounts Receivable ₱2,059,200.00 ₱2,162,160.00 ₱2,270,268.00 ₱2,383,781.40 ₱2,502,957.6
Net
 SCHEDULE OF ACCOUNTS PAYABLE
2023 2024 2025 2026 2027
Purchases 16,700,000.00 17,300,000.00 18,000,000.00 15,000,000.0 18,250,000.00
0
Cash Paid (75%) 12,525,000 12,975,000. 13,500,000. 11,250,000. 13,687,500.
.00 00 00 00 00
Paid on account (25%) 4,175,000 4,325,000. 4,500,000 3,750,000 4,562,500.
.00 00 .00 .00 00

*75* of Purchases for the year is paid on cash

*25% of Purchases is paid on account
*Payables of prior year are all paid

COST OF SALES
2023 2024 2025 2026 2027

Beginning Inventory ₱0.00 ₱835,000.00 ₱906,750.00 ₱945,338.00 ₱397,267.00

Purchases ₱16,700,000.00 17,300,000 ₱18,000,000.00 ₱15,000,000.00 ₱18,250,000.00

Total Cost of Goods Sold ₱16,700,000.00 ₱18,135,000.00 ₱18,906,750.00 ₱15,945,338.00 ₱18,647,267.00

Less: Ending Inventory ₱835,000.00 ₱906,750.00 ₱945,337.50 ₱797,266.90 ₱932,363.35

Cost of Sales ₱15,865,000.00 ₱17,228,250.00 ₱17,961,412.50 ₱15,148,071.10 ₱17,714,903.65

*Cost of Sales is 95% of Total Cost of Goods Sold

*Ending Inventory is 5% of Total Cost of Goods Sold

SUPPLIES SCHEDULE
 2023 2024 2025 2026 2027

Beginning Supplies ₱500,000.00 ₱300,000.00 ₱280,000.00 ₱278,000.00 ₱277,800.00

Used Supplies ₱450,000.00 ₱270,000.00 ₱252,000.00 ₱250,200.00 ₱250,020.00
Unused Supplies ₱50,000.00 ₱30,000.00 ₱28,000.00 ₱27,800.00 ₱27,780.00
Purchased ₱250,000.00 ₱250,000.00 ₱250,000.00 ₱250,000.00 ₱250,000.00
Ending Supplies ₱300,000.00 ₱280,000.00 ₱278,000.00 ₱277,800.00 ₱277,780.00

*P250,000 purchased every year

*90% used every year