I.

Project Summary

Introduction

Cookies n’ Dip is a start-up sweet delight retail business located at

Cagayan de Oro College-PHINMA. The small start-up company aims to

build a strong market position in the school. Cookies n’ Dip expects to

catch interest of regular loyal customers. Cookies n’ Dip also offers its

product at a competitive price to meet the demand of the middle income

local market area customers. It is equally owned by ten individuals. The

company intends to do customer services and day to day operations.

The retail snack industry in Cagayan de Oro College-PHINMA has been

existing throughout the years. The tiring school activities stimulate the

consumption of snacks in the campus. Cookies n’ Dip wants to establish

a regular customer base, and will therefore concentrate its business and

marketing on students, which will be the dominant target market. The

competition is tight. The company chooses social media marketing

strategy as these social media platforms now offer businesses of all sizes

unprecedented opportunities to reach new customers. What separates

successful social media campaigns from unsuccessful ones is persistence

and consistency. Thus it is essential that Cookies n’ Dip regularly post to

these websites to increase exposure to new clients.

Cookies n’ Dip operates from Mondays to Fridays in a single

month. Mr. Dimakuta, along with his team, has extensive knowledge in

Page | 1
sales, marketing and management. With that, the team is about to

execute those knowledge into real time application. The keys to success

for Cookies n’ Dip will include providing the highest quality product with

as much as possible the best customer service and competitive pricing.

Name of the Enterprise

The company name is basically derived from the process of how

chocolate cookie dips are created. Raw cookies are dipped into melted

chocolate. Thus, Cookies n’ Dip is coined.

Company Logo

Figure 1.0

Parts/Color of the Logo Symbolism

Cookie in the middle It is what it is. A visual of the cookie dip.

Blue and red Such colors provide colourful effect.

combination

Page | 2
 Table 1.0

Vision

Our vision is to become this project’s unparalleled snack delight

business company by providing our customers palatable and freshly

prepared chocolate dips every day.

Mission

Our mission is to provide the customers snack delights of high-

quality, tasty, served hygienically, and reasonably priced in the

competitive market. We exist to attract and maintain customers. By

doing such, we expect things to fall in place.

Descriptive definition of the project

Cookies n’ Dip is a start-up food business that solely sells

chocolate cookie dips. Along with the establishment of such start-up

business are the obstacles that comes with its establishment.

Competition is tight within the vicinity as there are also other businesses

around. The company’s goal is to yield a profitable business firm within a

shirt range of time.

Definition of Terms

Dip- put or let something down quickly or briefly in or into (liquid)

Frozen- store food at a very low temperature in order to preserve it.

Simmering- (for water) stay just below the boiling point while being

heated.

Page | 3
Social Media- a medium used for sharing information about our product.

Sprinkles- tiny sugar shapes, used for decorating and additional texture.

II. Marketing Plan

I. Rationale

A marketing plan is vital tool for the success of any businesses’

marketing strategy. Given the nature of the target market, the use

of this marketing plan will aid in developing better ways to achieve

the company’s marketing objectives. A large portion of students in

the market seem to prefer sweets that are conveniently consumed

everywhere. Thus, Cookies n’ Dip launch their new flagship

product which is the white chocolate dip which would surely make

its consumers’ mouth melt which of course is a “ready to eat

snack”. In line with this, the chocolate cookie dip debut under the

campaign “connect genuinely, share a dip” which would address

the downside of the digital shift the world has experienced for the

past years which cause individuals to connect and react

superficially around the globe but fail to link genuine connection

between people.

Page | 4
 II. Situation Analysis

i. Market Summary

Cookies n’ Dip possess good information about the market and

knows a great deal about the common attributes of the prized and

loyal customers as the owners themselves belong to the market’s

generation. Cookies n’ Dip will leverage this information to better

understand who is served, their specific needs, and how the

Cookies n’ Dip can better communicate with them.

ii. Competition

Company Advantage Disadvantage

Cookies n’ Dip  High quality  Limited production

Chocolate Cookie workers

dips, product  Start-up state

palatability,  Lack of advanced

unique product equipment for quicker

mass production

Pure Filipino Delicacy  Food satisfaction,  Product commonly

cheap price found within the

vicinity

U Gurls Company  Cheap price  Product commonly

found within the

vicinity

Page | 5
2d Company  Cheap price  Product commonly

found within the

vicinity

Table 2.0

iii. Product Offering

Cookies n’ Dip offers their market chocolate cookie dips as

the company find the product very unique and innovative.

Chocolate cookie dips are basically cookies dipped in mouth-

watering white chocolate which then solidifies as it is chilled. It

is then topped with colorful springkles which does the product’s

aesthetics.

The service offerings are exclusive only to people who

purchase the cookie dip pack (3 cookie dips) which comes with

mystery delivery through Cookies n’ Dip. This is for people who

want to send someone some sweets but too shy to give it

themselves. Upon purchasing the cookie dip pack worth P40.00,

a free delivery package to the person you want to offer the sweet

delight to is then acquired (within the school campus only). The

customer may or may not have his/her name mentioned by the

delivery crew upon actual delivery. The sender must point out

Page | 6
 the actual person for accurate delivery. The delivery crew will

then ask the receiver to sign on a paper as proof that he/she

received the cookie dips.

Note: Reaction Cookie dip pack and delivery package is only

available during foundation days.

iv. SWOT Analysis

Strength Weaknesses Opportunities Threats

 Hours of  Limited  Advertising  Price war

operation location through  Intense
 Affordable  Limited social media market
price menu accounts competiti
 Hygienic items  New on of
 Fresh,  Lack of products product
palatable brand development and
and high recogniti  Market services
quality food on concentratio
 Product  Lack of n
uniqueness customer
 Small scale loyalty
delivery  Start-up
service state
(during fou
ndation
day)
Table 2.1

Page | 7
III. Customer Profiling

i. Market Segmentation and Targeting

AGE GENDER
*6-50 years old *Male and
Female

STATUS
INCOME
*Singles
*low income
*Non singles

Figure 2.0

ii. Prospected Customers

Our prospected customers are people who love sweet snacks

that are fond of new discoveries and innovations. In the

campus setting, these are typical students who are tired of

eating the same conventional fried banana snack and

overpriced, common biscuits snacks which should not be priced

that way within the school.

Page | 8
 iii. Demand and Market Acceptance Analysis

Question #1
Do you prefer sweet snacks?

13%

87%

Yes No

Figure 2.1

The graph above shows that among 100 respondents, 87% of them

prefer and like sweet food or snack while the rest 13% did not. In the

data shown above, it evidently shows that there would be a higher

possibility that the product would catch the taste preference of the target

market.

Question #2
How much is your daily allowance?

14%

40%

46%

₱20.00-₱50.00 ₱60.00-₱ ₱100.00 above

100.00

Figure 2.2

Page | 9
 In data shown above, the marketing team conducted a survey to

know the target market’s daily allowance and their purchasing power

relative to the proposed product. And the result shows that 40% of the

respondents have ₱20.00-₱50.00 daily allowance. Another 46% have

₱60.00-₱100.00 daily allowance, and the remaining 14% have an

allowance of ₱100.00 above.

Question #3
Do you like our cookie dip?
Yes No

15%

85%

Figure 2.3
Based on the same surveys conducted, from the same 100

respondents, 85% of them state that they like the taste of the chocolate

cookie dip after tasting such. The other 15% says they dislike the taste of

it. These numbers suggest that there is a demand of a new innovative

sweet delight in the market.

Page | 10
 Qustion #4
Which chocolate variety do you
prefer?

16%

39%

45%

Dark White Conventional Brown

Figure 2.4

The survey rate above would determine the preferred chocolate

variety that the target market like. Base on the survey, 39% of the

respondents like Dark chocolate. 45% prefer White chocolate and the

remaining 16% stayed in the conventional brown chocolate.

Question #5
Are you willing to purchase a choco
cookie dip for ₱12.00?
Yes No

25%

75%

Figure 2.5

Cookies n’ Dip’s marketing team conducted a survey regarding

people’s perspective on the product. In this survey, they are encouraged

Page | 11
to tasted the product and answer such survey forms. Out of the 100

respondents, 75% says they are willing to purchase the product for

P12.00. The other portion goes to the respondents who said no which is

the remaining 25%.

Conclusion and Recommendation: The outputs yield from the surveys

revealed that a large portion of the potential market is interested in

purchasing a new kind of sweet snack and it is also noticeable that a

high chance of acceptability among these markets exists which both

translates to demand leading us to conclude that an innovative

Chocolate cookie dip is feasible within the premises. Thus, it is

acceptable to establish a start-up business within the vicinity of Cagayan

de Oro College-PHINMA.

Page | 12
 IV. Integrated Marketing Communications

i. Marketing Communications Objectives

• Develop brand awareness through a steady, day to day increase of

new customers.

• Develop an increase in sales within the operating period

• Develop an awareness about the “connect genuinely, share a dip”

campaign which address the gap and superficiality caused by the

digital shift in the internet on people.

ii. Marketing Communications Strategies

The sole objective is to position Cookies n’ Dip as the premier

company to fill a gap between the superficial connections brought by

social media in the digital shift. Likes and reactions are originally created

to appreciate or express one’s perception towards the other in social

media platforms. However, this usually results to a certain individual’s

egotism and narcissism especially on the prominent ones. Cookies n’ Dip

brings the reaction system from Facebook into real life tangible ones

which can be shared and given to anyone you desire to react on. The

company wants to present to the market the reaction cookie dips which

would fill the gap to these superficialities. Accumulating hundreds or

even thousands of likes on these social media accounts may make you

feel appreciated and loved but having someone give you a tangible

reaction cookie dip is a fulfilling experience. Cookies n’ Dip brings back

Page | 13
the old school style of giving, sharing and establishing connections.

React genuinely, share a dip.

Along with these Reaction dips are the Meme dips which features

hilarious memes materialized into tangible printed ones, with that people

could share genuine laughter while sharing a dip. Lastly, Cookies n’ Dip

also highlights its segment which is called Dip Quotes where deep quotes

from prominent and even lesser known authors are featured on the

product packaging. These quotes which range from philosophical to the

cliché love would make the customers grind their gears while they take a

dip.

The marketing strategy will seek to first create customer awareness

regarding their services offered, develop that customer base, and work

toward building customer loyalty and referrals. Generating value for the

customers is the main focus, if the customers are happy then the

revenue will follow (assuming of course that proper marketing and

financial controls are applied). Concentrating on the client's needs

beyond serving chocolate cookie dip is the distinguishing characteristic

that will allow Cookies n’ Dip to rapidly gain market share.

iii. Marketing Communications Mix

 Promotion: With this marketing trick, it is possible that this tactic

can promote new buyers. In this case, this is the scenario on how

people are drawn to buy the product. In the cookie dip pack plus

Page | 14
 delivery package, the receiver of the pack dips are encouraged to

respond to his/her sender through purchasing dips to give back.

This of course is indicated in the chat box inspired letter

specifically in the reply part. Frequent social media posts are also

observed daily to work along with the other tactics.

 Price: The pricing scheme is based on standard industry practices.

 Product: There would be an increase of recognition as the

business establish its name.

 Place: Since the business is only permitted to operate within the

vicinity, business operations are quite limited.

iv. Scheduling and Budgeting

Necessities Schedule/ date Amount

Printed reaction, memes and January 16, 2018 Php 15.00

dip quotes

Cellophane packaging January 17, 2018 Php 12.00 (100 pieces)

tape January 19, 2018 Php 3.00

Tarpaulin and fliers January 20, 2018 Php 200.00

Table 2.3 TOTAL: Php 230.00

Page | 15
III. Operation Plan

A. Product Specifications

The product only uses 3 components/ ingredients which are

cookie (Hi-ro), white chocolate and sprinkles. Cookie contain macro

nutrients that provide energy for the body like proteins,

carbohydrates and fats. It is also called Energy filled snack.

Second was White Chocolate, based on the researchers, White

Chocolate is good for the heart, brain and circulation and may be

beneficial in major health challenges as obesity, diabetes and

autism. And lastly, sprinkles. Sprinkles are very small pieces of

confectionery that produced in a variety of colors and are generally

used as a decoration or to add texture to desserts.

Page | 16
B. Production Process

• Step 1: Turn on the stove in a medium heat.

• Step 2: Melt the Chocolate. Break chocolate and place

into a heat proof bowl. Stir over a pan of barely
simmering water and allow the chocolate to melt, stirring
occasionally.

• Step 3. Twist the Hi-ro and place the coffee stick between
the two sides of Hi-ro cookie.

• Step 4: Dip a cookie in the chocolate coating until it’s

coated completely. You can also use spatula to help you
cover the uncoated area.

• Step 5: Place or lay the cookie in glass plate and decorate

with sprinkles.

• Step 6: Remove from the cookie in plate glass and place it

in a separate plate and store in the refrigerator for 5 hrs.

• Step 7: Wrap the cookie dip into plastic cellophane and

close it with a tape.

Figure 3.0

Page | 17
 C. Plant Location and Layout

Figure 3.1

Plant Layout for Small Business

Figure 3.2

Page | 18
D. Machineries and Equipment

Machineries and Brand Where to Price Use

Equipment buy

Unbranded Lazada ₱588.00 Used to steam the

water.

Eurotek Lazada ₱6,095.00 It is to make the

cookie dip hard

and frozen.

Stainless Ororama ₱10.00 It is used to put

sprinkles in the

cookie.

Glass Plate Ororama ₱50.00 To separate the

processed cookie.

Unbranded Ororama ₱75.00 For stirring the

white chocolate

and for spreading

the white

chocolate into an

uncovered area.

Page | 19
 Unbranded Ororama ₱500.00 Used to melt

white chocolate.

Unbranded Lazada ₱600.00 To keep cold the

cookie dip in the

selling area.

Table 3.0

E. Raw Materials and Utilities

Ingredients Quantity Unit Cost Total:

Hi-ro 3 packs ₱46.00/pack ₱138.00

Chocolate 684 grams ₱18.00/38 ₱324.00

grams

Sprinkles 105 grams ₱35.00/ 35 ₱105.00

grams

Coffee Stick 1 pack ₱20.00/100 pcs ₱18.00

Total Cost:

₱585.00

Table 3.1

Utilities Unit Cost Total:

Gas ₱25.00 ₱25.00

Electric ₱350/20 ₱17.5

Page | 20
Total Cost: ₱42.5

Table 3.2

F. Waste Management

Waste materials Their uses

Plastic wrappers can be collected

and recycled. Recycling material

goes to the Material Recovery

Facility (MRF). Then shredded at the

recycling plant. These shredded

fragments then undergo processes

Plastic Wrappers
to eliminate impurities like paper

labels. This material is melted and

often extruded in the form of pellets

which are then used to manufacture

other products.

Table 3.3

IV. Management plan

A. Form of Ownership

Cookies n’ Dip is a start-up business business located at Cagayan

de Oro College-PHINMA. The small start-up company aims to build a

strong market position in the school. Cookies n’ Dip expects to catch

Page | 21
interest of regular loyal customers. With that, it is a form of corporation

originally composed of ten individuals led by Mr. Dimakuta.

Page | 22
B. Organizational Structure

Czar Aurelee Rana

a
A Auditor 1

Joyce Mae Pepito

Auditor 2

Page | 23
C. Officers and Worker’s Duties and Responsibilities

A. General Manager- He/she oversees the entire operation of the firm.

He/she must be versatile as he is in charge of the entirety of the

business. Thus, Mr. Dimakuta is qualified for such position as he has

the attributes of a competitive manager.

B. Assistant General Manager- This positions purpose is to take over the

general manager whenever he/she is not around. Mr. Canincia is the

most suitable person for such position as he has the qualities of a good

assistant manager.

C. Secretary- She takes charge of the general manager’s schedule and

deadlines. Ms. Ybas is good at this. Thus, she is appointed as one.

D. Finance Head- Oversees the financial aspect and transactions of the

business. Mr. Domugho is objective and accountable. Thus, he is

suitable for the postion.

E. Marketing Head- Oversees how the product would make noise in the

market. Ms. Perocho is suitable for this as she is good at convincing.

F. Operation Head- The task of this position is to effectively sell the

product and provide output. Ms. Calderon is pretty decent at selling.

Thus, she is appointed.

G. Procurement Head- Oversees that raw ingredients needed for

production are completely bought. Mr. Chiong knows very well the

process and systems at markets. Thus, he is most suitable for such

position.

Page | 24
H. Production Head- Oversees the production aspect of the business. Ms.

Evaristo is assigned to this as she knows the process of the production

best.

I. Auditors- These are independent parties tasked to check the operations

of the business. Mr. Rana and Ms. Pepito are chosen as they best fit the

position.

D. Production Worker’s Duties and Responsibilities

Worker Qualification Duties and

Responsibilities

Worker 1 Skilled Produce the product

Worker 2 Skilled Produce the product

Worker 3 Skilled Sell the product to the

market

Table 4.0

V. Financial Plan

Page | 25
 Project Cost

Quantity Unit Price Total

Cost(5days)
Machineries and Equipment
Stove 1 ₱588.00 ₱588.00
Ref 1 ₱6,095.00 ₱6,095.00
Glass Plate 4 ₱50.00 ₱200.00
Spoon 2 ₱10.00 ₱20.00
Spatula 1 ₱75.00 ₱75.00
Braiser Pan 1 ₱500.00 ₱500.00
Ice Box 1 ₱600.00 ₱600.00
Total: ₱8,078.00
Indirect Materials
Gloves 2pcs ₱65.00 ₱13.00
Hair Net 1pcs. ₱12.00 ₱12.00
Log Book 1pc. ₱50.00 ₱50.00
Calculator 1pc. ₱150.00 ₱150.00
Ball pen 1pc. ₱6.00 ₱6.00
Cellophane Packaging 1pack ₱12.00 ₱56.00
Logo 2pcs. ₱5.00 ₱50.00
Sticker 3pcs. ₱5.00 ₱75.00
Double sided Tape 3pcs. ₱8.00 ₱120.00
Paper Wrapper 10pcs. ₱1.00 ₱50.00
Letter 1pc. ₱5.00 ₱25.00
Tape 3pcs. ₱1.00 ₱15.00
Ice 6pcs. ₱2.00 ₱60.00
Total: ₱682.00
Marketing Advertisement
Flyers 100pcs. ₱0.50 ₱50.00
Tarpaulin 1pc. ₱150.00 ₱150.00
Total: ₱200.00
Quantity Unit Total Cost Total Cost
Price (1 Day) (5 days)
Raw Materials
Hi-ro 3 packs ₱46.00 ₱134.00 ₱690.00
Chocolate 684g ₱18.00 ₱324.00 ₱1,620.00
Sprinkles 105g ₱35.00 ₱105.00 ₱525.00
Coffee Stick 1 pack ₱20.00 ₱18.00 ₱90.00
Total: ₱2,925.00
Space Rental:

(₱2,500/20)*5(5 days
only) ₱625.00
Total
Utilities (5 days)
Gas ₱25*5 ₱125.00
Electric(₱350/20)*5 ₱87.5
Total: ₱212.5

Total Projected ₱12,722.50

Cost:
Page | 26
Source of Financing

Cookies n' Dip chooses equity contribution as its source of

financing. The bulk of the capital is constituted by equal contributions

from each memeber of the business. The projected starting capital agreed

upon for the start-up to materialize is Php30,000. Thus, each member

would contribute Php 3,000 each. As for the actual weekly start-up

operations expense excluding equipment and others which is not a raw

ingredient, it is worth Php 2,925. Thus, for the first week, each member

will contribute Php 292.5.

Page | 27
Income Statement
Cookie n' Dip
Statement of Comprehensive Income
For the Month Ended February 28,2018

Sales ₱21,800.00
Less:Cost of Goods Sold ₱11,700.00
Contribution Margin ₱10,100.00

Less:Operating Expenses
Pre-operating Expense ₱1,615.60
Rent Expense ₱2,500.00
Depreciation Expense ₱103.66
Supplies ₱1,717.00
Utilities ₱850.00
Advertising Expense ₱200.00 ₱6,986.26
Net Income before Tax ₱3,113.74
Less: Tax 30% ₱934.12
Net Income after Tax ₱2,179.62

Cookie n' Dip

Statement of Comprehensive Income
For the Year Ended December 31,2018

Sales ₱194,600.00
Less:Cost of Goods Sold ₱105,300.00
Contribution Margin ₱89,300.00

Less:Operating Expenses
Pre-operating Expense ₱1,615.60
Rent Expense ₱22,500.00
Depreciation Expense ₱932.94
Supplies ₱14,603.00
Utilities ₱7,650.00
Advertising Expense ₱200.00 ₱47,501.54
Net Income before Tax ₱41,798.46
Less: Tax 30% ₱12,539.54
Net Income after Tax ₱29,258.92

Page | 28
Page | 29
Statement of Changes in Owner’s Equity

Cookies n' Dip

Statement of Changes in Owners’ Equity
For the Month Ended February 28, 2018

CAPITAL, February 1, 2018 ₱30,000.00

Add: Net Income ₱2,179.62
TOTAL ₱32,179.62
Less: Drawing (Profit
Sharing) ₱261.55
Capital February 28, 2018 ₱31,918.07

Cookies n' Dip

Statement of Changes in Owners’ Equity
For the Year Ended December 31, 2018

CAPITAL, February 1, 2018 ₱30,000.00

Add: Net Income ₱29,258.92
TOTAL ₱59,258.92
Less: Drawing (Profit Sharing) ₱3,511.07
Capital December 31, 2018 ₱ 55,747.85

Page | 30
Page | 31
Cash Flow Statement

Cookies n' Dip

Cash Flow Statement
For the month ended February 28, 2018

Cash Balance, February 1 ₱30,000.00

Cash flow from operating
activities:
Add: Cash inflow from operating
activities

Cash Received from Customers ₱21,800.00

Deduct: Cash outflow from
operating activities
Payment for cost of good solds ₱11,700.00
Payment for pre-operating
expense ₱1,615.60
Payment for rent ₱2,500.00
Payment for supplies ₱1,717.00
Payment for utilities ₱850.00
Paymet for Tax ₱934.12

Payment for advertising ₱ 200.00 ₱19,516.72

Add: Net cash flow provided by
operating activities ₱2,283.28

Cash Flow from Investing

activities
Deduct: Cash outflows from
investing activities
Acquisition of Equipments ₱8,078.00
Less: Net cash flow provided by
investing activities ₱8,078.00

Cash flow from Financing

activities
Deduct: Cash outflow from
financing activities
Withdrawal by the owner ₱261.55
Less: Net cash flow provided by
financing activities ₱261.55

Page | 32
Cash balance, February 31 ₱23,943.73

Cookies n' dip

Cash Flow Statement
For the Year Ended December 31, 2018

Cash Balance, February 1 ₱30,000.00

Cash flow from operating activities:
Add: Cash inflow from operating
activities
Cash Received from Customers ₱194,600.00
Deduct: Cash outflow from operating
activities
Payment for cost of good solds ₱105,300.00
Payment for pre-operating expense ₱1,615.60

Payment for rent ₱22,500.00

Payment for supplies ₱14,603.00
Payment for utilities ₱7,650.00
Paymet for Tax ₱12,539.54
Payment for advertising ₱200.00 ₱164,408.14
Add: Net cash flow provided by
operating activities ₱30,191.86

Cash Flow from Investing activities

Deduct: Cash outflows from investing
activities
Acquisition of Equipments ₱8,078.00
Less: Net cash flow provided by
investing activities ₱8,078.00

Cash flow from Financing activities

Deduct: Cash outflow from financing
activities
Withdrawal by the owner ₱3,511.07
Less: Net cash flow provided by
financing activities ₱3,511.07
Cash balance, December 31, 2018 ₱48,602.79

Page | 33
Page | 34
Statement of Financial Position

Cookies n' Dip

Statement of Financial Position
As of February 28, 2018

ASSET
Current assets
Cash on Hand ₱23,943.73
Total Current Assets
Non-Current Assets
Equipment ₱8,078.00
Less: Accumulated
Depreciation ₱103.66 ₱7,974.34
Total Assets ₱31,918.07

Liabilities and Owners Equity

Liabilities -

Owners Equity
Capital Beginning ₱30,000.00
Add: Income ₱2,179.62
₱32,179.62
Less: Drawing ₱261.55
Total Owner's Equity ₱31,918.07
Total Liabilities & Owners Equity ₱31,918.07

Page | 35
 Cookies n' Dip
Statement of Financial Position
As of December 31, 2018

ASSET
Current
assets
Cash on Hand ₱48,602.79
Total Current Assets
Non-Current Assets
Equipment ₱8,078.00
Less: Accumulated
Depreciation ₱932.94 ₱7,145.06
Total Assets ₱55,747.85

Liabilities and Owners Equity

Liabilities -

Owners’Equity
Capital Beginning ₱30,000.00
Add: Income ₱29,258.92
₱59,258.92
Less: Drawing ₱3,511.07
Total Owner's Equity ₱55,747.85
Total Liabilities & Owners Equity ₱55,747.85

Page | 36
Page | 37
Ratios
MONTHLY
21,800
Fixed Asset Turnover = = 2.73%
7,974.34
31,918.07
Stability Ratio = × 100 = 100%
31,918.07
3,113.74
Return on Sales = × 100 = 14.3%
21,800
2,179.62
Return on Investment = × 100 = 6.83%
31,918.07
2,179.62
Return on Assets = × 100 = 6.83%
31,918.07
2,179.62
Return on Equity = × 100 = 6.83%
31,918.07
10,100
Gross Margin = × 100 = 46.3%
21,800
3,113.74
Operating Margin = × 100 = 14.3%
21,800

YEAR
194,600
Fixed Asset Turnover = = 27.2%
7,145.06
55,747.85
Stability Ratio = × 100 = 100%
55,747.85
41,798.46
Return on Sales = × 100 = 21.5%
194,600
29,258.92
Return on Investment = × 100 = 52.5%
55,747.85
29,258.92
Return on Assets = × 100 = 52.5%
55,747.85
29,258.92
Return on Equity = × 100 = 52.5%
55,747.85
89,300
Gross Margin = × 100 = 45.9%
194,600
41,798.46
Operating Margin = × 100 = 21.5%
194,600

Page | 38
 5 YEARS
2018
504,000
Fixed Asset Turnover = = 168.07%
2,998.66
30,000
Stability Ratio = × 100 = 8.6%
348,576.49
162,447.80
Return on Sales = × 100 = 32.2%
504,000
113,713.46
Return on Investment = × 100 = 32.6%
348,576.49
113,713.46
Return on Assets = × 100 = 32.6%
348,576.49
113,713.46
Return on Equity = × 100 = 32.6%
348,576.49
231,000
Gross Margin = × 100 = 45.8%
504,000
162,447.80
Operating Margin = × 100 = 32.2%
504,000

2019
288,000
Fixed Asset Turnover = = 47.1%
6,108.46
102,094.33
Stability Ratio = × 100 = 100%
102,094.33
75,237.80
Return on Sales = × 100 = 26,1%
288,000
52,666.46
Return on Investment = × 100 = 51.6%
102,094.33
52,666.46
Return on Assets = × 100 = 51.6%
102,094.33
52,666.46
Return on Equity = × 100 = 51.6%
102,094.33
132,000
Gross Margin = × 100 = 45.8%
288,000
75,237.80
Operating Margin = × 100 = 26.1%
288,000

Page | 39
2020
360,000
Fixed Asset Turnover = = 70.98%
5,071.86
166,458.81
Stability Ratio = × 100 = 100%
166,458.81
104,487.80
Return on Sales = × 100 = 29%
360,000
73,141.46
Return on Investment = × 100 = 43.9%
166,458.81
73,141.46
Return on Assets = × 100 = 43.9%
166,458.81
73,141.46
Return on Equity = × 100 = 43.9%
166,458.81
165,000
Gross Margin = × 100 = 45.8%
360,000
104,487.80
Operating Margin = × 100 = 29.02%
360,000

2021
360,000
Fixed Asset Turnover = = 89.2%
4,035.26
166,458.82
Stability Ratio = × 100 = 66.98%
248,508.65
133,197.80
Return on Sales = × 100 = 30.8%
432,000
93,238.46
Return on Investment = × 100 = 37.5%
248,508.65
93,238.46
Return on Assets = × 100 = 37.5%
248,508.65
93,238.46
Return on Equity = × 100 = 37.5%
248,508.65
198,000
Gross Margin = × 100 = 45.8%
432,000
133,197.80
Operating Margin = × 100 = 30.8%
432,000

Page | 40
2022
504,000
Fixed Asset Turnover = = 168.07%
2,998.66
300,000
Stability Ratio = = 8.6%
348,576.49
162,447.80
Return on Sales = × 100 = 32.2%
504,000
113,713.46
Return on Investment = × 100 = 32,6%
348,576.49
113,713.46
Return on Assets = × 100 = 32,6%
348,576.49
113,713.46
Return on Equity = × 100 = 32,6%
348,576.49
231,000
Gross Margin = × 100 = 45.8%
504,000
162,447.80
Operating Margin = × 100 = 32.2%
504,000

Page | 41