Professional Documents
Culture Documents
Computation
Computation
401,251.07
50,779.06
Table No. 1
Business Target Market Size
Particulars Total
2018 Population 643,908
Number of Households 128,782
Less: Poverty Rate (21.60%) 27817
Business Target Market Size 100,965
Percentage of Willing Respondents 88%
Market Size 88,849
Less: Margin of Error 10%
Adjusted Market Size 79,964
Weekly Once a Month
Twice a Month
Once a Year
Twice a Year Total
Appetizer
Lumpiang Tuna 10 8 9 10 2 39
Kinilaw na Tuna 15 12 7 10 6 50
Chicharong Tilapia 4 3 7 4 5 23
Seafoods
Inihaw na Pusit 15 12 12 11 4 54
Tuna Belly 10 5 5 7 3 30
Sizzling Gambas 3 11 6 5 5 30
Calamares 8 6 5 5 3 27
Roasted Salmon 12 9 11 10 2 44
Chicken and Pork
Fried Chicken 9 5 7 5 2 28
Pork Belly 4 4 8 3 1 20
Salad
Seaweeds (Lato) 6 4 7 4 4 25
Pickled Papaya (Atchara) 5 4 2 3 3 17
Desserts
Buko Halo 5 6 6 7 4 28
Mais Con Yelo 9 7 7 5 5 33
Banana Split 7 2 5 7 2 23
Drinks
Coke 7 3 6 4 7 27
Sprite 3 6 0 5 1 15
Pineapple Juice 14 12 9 8 9 52
SMB (Pilsen) 4 3 0 3 1 11
Rice
Plain Rice 24 20 13 17 10 84
716
Table No. 3
Average Frequency
Once a Twice a Once a Twice a
Weekly Month Month Year Year
APPETIZER
One Order 4 3 5 5 2
Lumpiang Tuna Two Orders 3 4 3 3 0
Three Orders 3 1 1 2 0
One Order 7 2 5 4 3
Kinilaw na Tuna Two Orders 4 5 0 2 2
Three Orders 4 5 2 4 1
One Order 3 2 5 2 3
Chicharong Tilapia Two Orders 1 1 2 1 2
Three Orders 0 0 0 1 1
SEAFOODS
One Order 10 4 4 6 2
Inihaw na Pusit Two Orders 3 6 4 3 2
Three Orders 2 2 2 2 1
One Order 6 3 2 4 1
Tuna Belly Two Orders 4 1 2 2 2
Three Orders 0 1 1 1 0
One Order 2 7 4 2 3
Sizzling Gambas Two Orders 1 3 2 2 1
Three Orders 0 1 0 1 1
One Order 4 3 2 4 3
Calamares Two Orders 2 2 1 1 0
Three Orders 2 1 2 0 0
One Order 6 5 7 5 2
Roasted Salmon Two Orders 4 4 3 4 0
Three Orders 2 0 1 1 0
CHICKEN AND PORK
One Order 5 5 4 2 2
Fried Chicken Two Orders 3 0 2 2 0
Three Orders 1 0 1 1 0
One Order 3 2 7 2 1
Pork Belly Two Orders 1 2 0 1 0
Three Orders 0 0 1 0 0
SALAD
One Order 4 3 5 3 4
Seaweeds (Lato) Two Orders 2 0 2 1 0
Three Orders 0 1 0 0 0
One Order 3 2 2 2 3
Pickled Papaya (Atchara)
Pickled Papaya (Atchara) Two Orders 2 2 0 1 0
Three Orders 0 0 0 0 0
DESSERTS
One Order 3 4 3 4 2
Buko Halo Two Orders 1 2 1 2 2
Three Orders 1 0 2 1 0
One Order 5 4 2 1 4
Mais Con Yelo Two Orders 2 3 3 1 1
Three Orders 2 0 2 3 0
One Order 3 2 2 4 2
Banana Split Two Orders 3 0 2 3 0
Three Orders 1 0 1 0 0
DRINKS
One Order 4 3 4 4 3
Coke Two Orders 2 1 2 0 1
Three Orders 1 1 0 0 3
One Order 2 4 0 2 1
Buko Juice Two Orders 1 2 0 3 0
Three Orders 0 0 0 0 0
One Order 6 4 5 4 5
Pineapple Juice Two Orders 5 4 2 4 3
Three Orders 3 4 2 1
One Order 2 2 0 3 1
Calamansi Juice Two Orders 1 1 0 0 0
Three Orders 0 0 0 0 1
One Order 15 9 4 10 8
Rice Two Orders 7 8 4 4 4
Three Orders 2 3 5 3 2
TOTAL AVERAGE FREQUENCY
DIVIDED BY NUMBER OF MENU
AVERAGE FREQUENCY
WeeklyOnce a MonthTwice a Month Once a Year Twice a Year Total Weekly
Table No. 3
Average Frequency
Once a Twice a Once a Twice a
Total Weekly(52) Total
Month(12) Month(24) Year(1) Year(2)
425.52
21.28
Average
Frequency per
Menu
23.77
21.96
12.92
21.44
18.02
11.04
26.53
22.56
26.18
22.24
20.78
15.16
15.16
19.67
22.15
24.09
20.70
10.17
22.07
17.88
20.26
399.57
20.00
19.98
Table No. 3
Computation of Demand
Total Market Size 79,964
Multiply by Average Frequency in a year per order 19.98
Total Market Demand 1,597,546
Manpower
Table No. 4
Annual Supply
Total Minutes of Operation per Day 960 min
Divided by the number of minutes required to cater each customer 15 min
Total Capacity per day 64
No. of Kitchen Assistant to Serve 4
Total number of orders per day 256
Total Capacity per Year (256x312) 79,872
Practical Capacity 80%
Estimated Annual Supply 63,898
Technical
Gas Range
Number of Operationg Hours in minutes 960
Multiply by: Number of Gas Range 1
Total 960
Number of Burners 6
Total Burners 5,760.00
Total Number of Minutes to cook all menu 153
Number of Menu that can be cooked in a day 37.65
Annual Capacity 11,745.88
Practical Capacity 80%
Estimated Annual Capacity 9,396.71
Seating Capacity
Number of Operating Hours 12.00
Maximum Hours of stay per person 2.00
Total 6.00
Number of Chairs 56.00
Capacity per day 336.00
Annual Capacity 122,640.00
Practical Capacity 80%
Estimated Annual Capacity 98,112.00
Location
Seating Capacity No. of Tables No. of Seats
Table for 6 persons 4 24
Table for 4 persons 4 16
*Why only 5? List of seafood restaurants in Gensan.
I think 5 is enough as a basis in computing its supply.
Table No. 5
Competitor's Market Share
Average # of Household per
Competitors
Day
Grab a Crab 12
Ranchero’s Grill 17
Tiongson Arcade's 40
Gusteau's Crab Hauz 18
Gensan Arpochi Seafoods & Resto 11
Total Market Share
ants in Gensan.
able No. 5
or's Market Share
# of Working Days per Year Market Share Percentage
312 3,744 0.23%
312 5,304 0.33%
312 12,480 0.78%
312 5,616 0.35%
312 3,432 0.21%
30,576 1.91%
Table No. 6
Demand and Supply Analysis
Particulars Total
Total Demand 1,597,545.88
Total Supply 30,576.00
Free Market 1,566,969.88
Estimated Market Share Percentage 4.08%
Estimated Market Share of the 63,897.60
Floating Seafood Restaurant
The F
P
Raw Materials Quantity
Tuna, drained 1 can (184 gms)
Carrots 1/3 cup
Onions 1/3 cup
Breadcrumbs 2 tbsps
Tuna Lumpia
Egg 1 piece
Soy sauce 1 tbsp
Ground black pepper 1/3 tsp
Lumpia wrapper 10 pieces
Total Cost
Inihaw na Pusit
Tomato 2 pieces
2 tablespoon brown sugar 2 tablespoons
Inihaw na Pusit 4 cloves garlic crushed 4 cloves
Ginger 1 piece thumb
Squid 500g
Onion 1 piece
Total Cost
Calamares
Flour 3/4 cup
Egg 1 piece
Calamares Breadcrumbs 3/4 cup
Salt 1 teaspoon
Ground black pepper 1/2 teaspoon
Cooking oil 2 cups
Total Cost
Total Cost
Selling Price
34
34
37.4
76.5
Total Cost Mark up Based on Cost Selling Price
260/kg
50/gal
30/kg
32/kg
20/kg
260/kg 200
29.50/500g
114.85/180g
100/kg
*180/500g
*43/250g
*27
50/kg
114.85/180g
130/kg
37/250g
29.50/500g
114.85/180g
102.15/L
190/kg
*2
*30/10 pieces
*25/250g
104.7/4L
40/kg
39.95/350ml
165.30/2950g
25.5/410ML
40/kg
230/1.5L
102.2/355ml
73/822gms
Table No. 7
Price List
Appetizer
Lumpiang Tuna ₱ 102
Kinilaw na Tuna ₱ 137
Chicharong Tilapia ₱ 212
Seafoods
Inihaw na Pusit ₱ 392
Tuna Belly ₱ 217
Sizzling Gambas ₱ 434
Calamares ₱ 323
Roasted Salmon ₱ 314
Pork & Chicken
Fried Chicken ₱ 374
Pork Belly ₱ 225
Salads
Seaweeds (Lato) ₱ 85
Pickled Papaya Salad ₱ 86
Desserts
Buko Halo ₱ 62
Mais Con Yelo ₱ 41
Banana Split ₱ 56
Drinks
Coke ₱ 34
Buko Juice ₱ 34
Pineapple Juice ₱ 37
Calamansi Juice ₱ 77
Rice
Plain Rice ₱ 14
Table No. 8
Kitchen Equipment
Particular Quantity Unit Cost Total Cost
Table No. 9
Office & Store Equipment
Particular Quantity Unit Cost Total Cost
Cash Register 2 21,150.00 42,300.00
Printer 1 7,589.00 7,589.00
Computer Set 1 28,896.00 28,896.00
TOTAL 78,785.00
Table No.10
Equipment and Machineries
Particular Quantity Unit Cost Total Cost
Exhaust Fan 2 8999 17998
Generator 1 62500 62500
CCTV 2 10500 21000
TOTAL 101498
Table No.11
Furnitures and Fixtures
Particular Quantity Unit Price Total Cost
Office Table Set 1 ₱ 3,999.00 ₱ 3,999.00
Office Chair 1 ₱ 1,899.00 ₱ 1,899.00
Office Cabinet 1 3,650.00 3,650.00
Locker 2 6,000.00 12,000.00
Kitchen Hanging Cabi 2 8,888.00 17,776.00
Dining Table Set for 4 4 6,500.00 26,000.00
Dining Table Set for 6 4 8,500.00 34,000.00
Dining Table Set for 8 2 10,500.00 21,000.00
Cashiers' Desk 1 800.00 800.00
TOTAL ₱ 120,324.00
Table No. 12
Kitchen Tools
Particular Quantity Unit Price Total Cost
Measuring Cups Set 1 275 275.00
Slicer and Grater Set 1 495 495.00
Ladle (Set) 1 375.25 375.25
Knife and Peeler Set 1 1 1.00
Chopping board 4 50.00 200.00
Strainer 4 25 100
Grater 4 20 80
Spatula 10 30 300
Condiment Servers 10 35 350
Trays 15 80 1200
Bowl 40 20 800
Glass 50 30 1500
Spoon and Fork 50 35 1750
Plates 50 30 1500
Stock Pots 5 300 1500
Sauce Pots 5 250 1250
Frying Pans 5 275 1375
Woks 5 325 1625
TOTAL 14,676.25
Building
Particular Quantity Unit Price Total Cost
Bamboo 1 1,975,790 1,975,790
ake Italian,
Cookware
Asian, or American dishes – we have the high-quality items you need from trusted brands. Fry u
Stock Pots
Sauce Pots
Frying Pans
Woks
Kitchen Utensils Sometimes it’s the little things in life – the behind-the-scenes kitchen suppl
Food Portioners Cutting Board
Sandwich Spreaders Knife Sets
Turners
Spatulas
Forks and Spoons
Whips and Tongs
Ladles
Linen and Aprons Safety and hygiene are vitally important for any kitchen. That’s why you ne
Oven Mitts/Holders
Table Cloths/Linens
Janitorial Supplies Janitorial supplies are just as essential in making sure your guests have a
Buckets mops and brooms
Garbage Cans and trash containers
Spray Bottles
Food Service Chemical
Kitchen Gloves
Dining Room Supplie Whether you run a fast food restaurant, local bar, banquet hall or fine dinin
Glassware
Flatware
Dinnerware
Condiment Servers
Trays
Commercial Racks When it comes to organizing and keeping your kitchen neat and orderly, G
Food Shelves
Projected PPE
Sched No.
Kitchen Equipment Quantity Unit Cost Total Cost
Oven and Range 2 ₱ 80,750 ₱ 161,500
Electric Griller 2 ₱ 2,972 ₱ 5,945
Refrigerator 1 ₱ 34,251 ₱ 34,251
Freezer 1 ₱ 8,826 ₱ 8,826
Total Cost
Improvements ₱ 100,000 ₱ 100,000
eed from trusted brands. Fry up French fries and chicken, create the perfect gravy or sauce, produce a notew
hind-the-scenes kitchen supplies and tools that really define a business. Kitchen supplies and smallwares ar
ny kitchen. That’s why you need the highest quality oven mitts and holders, restaurant aprons, and chef war
king sure your guests have a pleasant experience as the food itself. Keeping your kitchen clean and safe is
bar, banquet hall or fine dining establishment, we have all the tabletop supplies and dining room supplies yo
ur kitchen neat and orderly, Gator Chef offers commercial racks and shelving to help. Our wide selection of N
r sauce, produce a noteworthy stew, or cook up a breakfast to remember. From stockpots and braziers, to sa
pplies and smallwares are no less a necessity than large, heavy duty equipment, and here at Gator Chef we
ant aprons, and chef ware for every member of your team. Gator Chef carries commercial kitchen grade apr
itchen clean and safe is priority number one, regardless of business type. Do this by stocking up your estab
d dining room supplies you'll need! We've got a huge selection of flatware, glassware, chinaware, condiment
p. Our wide selection of NSF-listed kitchen racks and shelves are sure to meet the needs of your restaurant.
Particulars
Size (L X W
Model
X H cm)
CPT-UGCR500-W 61 x 96 x 58
Saver Cooler 2
8life10L 55.x50.5x38
STARK Bread Toaster .5
15X25X18.5
*Frying pans
Cookware
Stock Pots
Sauce Pots
Frying Pans
Woks
Kitchen Utensils
Ladles
Turners
Spatulas
Forks and Spoons
Janitorial Supplies
Commercial Racks
Food Shelves
orthy stew, or cook up a breakfast to remember. From stockpots and braziers, to sauce pans, fry pots, woks,
no less a necessity than large, heavy duty equipment, and here at Gator Chef we carry a full range of supp
for every member of your team. Gator Chef carries commercial kitchen grade aprons, oven mitts, and chef w
riority number one, regardless of business type. Do this by stocking up your establishment with all the neces
u'll need! We've got a huge selection of flatware, glassware, chinaware, condiment servers for our customers
SF-listed kitchen racks and shelves are sure to meet the needs of your restaurant. Everyone knows organiza
Weight (kg)
29
2.3
11
1
3
sauce pans, fry pots, woks, and everything in-between – Gator Chef has the right items to ensure your kitch
we carry a full range of supplies to maximize efficiency and dependability in the kitchen. Help your chefs and
prons, oven mitts, and chef ware coats, hats and pants for all of your kitchen safety and cleanliness needs. W
blishment with all the necessary janitorial supplies like buckets and mops, proper cleaning chemicals, and m
nt servers for our customers to set the dining tables. We also provide buffet & catering supplies, beverage se
t. Everyone knows organization is the key to success, to support this we offer shelving in solid and wire style
ms to ensure your kitchen is fully stocked with all the commercial cookware you could ever need.
n. Help your chefs and cooks create the perfect dish or tastiest dessert by providing high-quality food proces
nd cleanliness needs. We offer a range of top-rated products on the market from both Royal Industries and W
aning chemicals, and more. At Gator Chef we offer a huge selection of these janitorial supplies, from kitchen
g supplies, beverage service, food trays, baskets, and serving dishes for you to better serve your customers.
g in solid and wire styles for dry and wet locations which can be used free standing, as an over shelf, or wal
could ever need.
ding high-quality food processors, knives and cutlery, kitchen prep tools, baking supplies, and more. Keep y
nitorial supplies, from kitchen cleaning supplies to food safety supplies — all working to keep your eatery saf
Tomatoes 2 pieces 2
Fish Sauce 1 tablespoon 0.735
Coke
Mango Shake
4 Seasons
SMB (Pilsen)
Rice Grain 1 cup 13.6
quipment and utilities expense.
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
48.16465 #DIV/0! Err:509 #DIV/0! 1.8
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
1
81.53 #DIV/0! Err:509 #DIV/0! 1.8
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
82.4906833335 #DIV/0! Err:509 #DIV/0! 1.8
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
74.3834444443 #DIV/0! Err:509 #DIV/0! 1.8
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
27.2759314333 #DIV/0! Err:509 #DIV/0! 1.8
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
12 12 1.8
15 15 1.8
20 20 1.8
15 15 1.8
50 50 1.8
13.6 13.6 1.8
Conversion
1 tbsp-15 grams
1 teaspoon 4.2 grams
Cost Conversion
Selling Price
260/kg
15/piece
44/piece
109.62/gal (30ml) Gal-L. 4.54609
48/500 grams
102.15/L (60ml) 1000 ml
10 for 3 pieces
26/gram
#DIV/0!
Selling Price
100/kg
80/kg
50/kg
29.50/500g
114.85/180g
20.kg
17.15/350ml
#DIV/0!
Selling Price
140/tray
254.30/L
20/kg
68.75/200g
50/kg
260/kg
#DIV/0!
Selling Price
29.50/500g
40.95/800g
114.85/180g
20/kg
120/kg
50/kg
31.55/340 ml
#DIV/0!
Selling Price
20/kg
20.kg
32/kg
200/kg
30/bundle
300/kg
80/kg
#DIV/0!
Selling Price
50/kg
50/kg
20/kg
120/kg
200/kg
114.85/180g
100/kg
102/6 pieces
#DIV/0!
Selling Price
300/kg
200/kg
102/6 pieces
7/cup
10/cup
50/kg
80/kg
29.40/340ml
62.37/kg
31.55/340 ml
20/kg
114.85/180g
#DIV/0!
Selling Price
48/kg
29.50/500g
114.85/180g
102.15/kg
350/kg
7/cup
7/cup
40/kg
17.15/350ml
80/kg
32/kg
#DIV/0!
Selling Price
350/kg
29.50/500g
140/tray
114.25/kg
20/kg
114.85/180g
50/kg
#DIV/0!
Selling Price
180.45/400g
102.15/kg
102/6 pieces
300/kg
17.15/350ml
20/kg
114.85/180g
#DIV/0!
Selling Price
50/kg
20/kg
80/kg
104.7/4L
114.85/180g
20/kg
40/kg
#DIV/0!
Selling Price
205/550grams
20/kg
114.85/180g
50/kg
80/kg
200/kg
45/kg
17.15/350ml
20.50/40 g
#DIV/0!
Selling Price
130/kg
30/kg
5/bunch
20.50/40 g
45/kg
17.15/350ml
39.50/30g
#DIV/0!
Selling Price
150/kg
179/3kg
52.35/560g
165.30/2950g
128/32oz
231.40/950g
50.55/410ml
#DIV/0!
Selling Price
40/kg
140/tray
157.40/255g
50.55/410ml
115/gal
#DIV/0!
Selling Price
30.85/200g
40/kg
55/200g
157.40/255g
115/gal
140/tray
#DIV/0!
21.6
8.75/25 grams
27
20/gallon
150/gallon
50.55/410ml
36
27
90
24.48 50 kg/2000
Particulars Cost Mark-up Price
Sashimi #DIV/0! 80% #DIV/0!
Salmon Fish Cake #DIV/0! 80% #DIV/0!
Fish Fillet #DIV/0! 80% #DIV/0!
Chicharong Tilapia #DIV/0! 80% #DIV/0!
Inihaw na Pusit #DIV/0! 80% #DIV/0!
Roasted Salmon #DIV/0! 80% #DIV/0!
Sizzling Gambas #DIV/0! 80% #DIV/0!
Salt & Pepper Squid #DIV/0! 80% #DIV/0!
Calamares #DIV/0! 80% #DIV/0!
Bacon Wrapped Shrimp #DIV/0! 80% #DIV/0!
Seaweed Salad #DIV/0! 80% #DIV/0!
Pompano Soup #DIV/0! 80% #DIV/0!
Cook 480,000.00
Kitchen Assistant 809,952.00
Total 1,289,952.00
Overhead
Depreciation of KitchenErr:509
Utilities Expense-95% 261,830.94
Total Err:509
Direct Labor
Standard
Preparation Cooking Total Units to Total Hours
Total Hours
Time Time be Produced Allowed
Allowed
Appetizer
Lumpiang Tuna 20 10 30 0.25 3,886.88 971.72
Kinilaw na Tuna 20 20 0.11 5,594.76 621.64
Chicharong Tilapia 30 15 45 0.38 2,061.23 772.96
Seafoods -
Inihaw na Pusit 20 15 35 0.58 5,241.40 3,057.48
Tuna Belly 20 15 35 0.29 2,473.47 721.43
Sizzling Gambas 15 15 30 0.50 2,767.93 1,383.97
Calamares 10 3 13 0.22 2,532.36 548.68
Roasted Salmon 10 30 40 0.33 3,945.78 1,315.26
Pork & Chicken -
Fried Chicken 15 15 30 0.25 2,414.58 603.64
Pork Belly 15 15 30 0.10 1,531.20 153.12
Salads -
Seaweeds (Lato) 5 5 10 0.17 1,884.55 314.09
Pickled Papaya Salad 20 10 30 0.25 1,295.63 323.91
Desserts -
Buko Halo 10 10 0.01 2,591.26 28.79
Mais Con Yelo 20 20 0.07 3,356.85 223.79
Banana Split 10 10 0.03 1,943.44 53.98
Rice 0 - -
Plain Rice 5 30 35 0.01 8,539.36 124.53
52,060.67 11,219.00
Wage Rate Direct Labor Direct Labor Percentage
Cost Rate/Serving
0.81
407.93673233
OVERHEAD
Appetizer # of Orders Overhead Rate Percentage Overhead
Lumpiang Tuna Err:509
Kinilaw na Tuna 3,886.86 0.2417 0.07
Chicharong Tilapia 5,594.72 0.3479 0.11
Seafoods 2,061.21 0.1282 0.04
Inihaw na Pusit
Tuna Belly 5,241.37 0.3259 0.10
Sizzling Gambas 2,473.46 0.1538 0.05
Calamares 2,767.91 0.1721 0.05
Roasted Salmon 2,532.35 0.1575 0.05
Pork & Chicken 3,945.75 0.2454 0.08
Fried Chicken
Pork Belly 2,414.56 0.1502 0.05
Salads 1,531.19 0.0952 0.03
Seaweeds (Lato) 0.00
Pickled Papaya Salad 1,884.54 0.1172 0.04
Desserts 1,295.62 0.0806 0.02
Buko Halo
Mais Con Yelo 2,591.24 0.1611 0.05
Banana Split 3,356.83 0.2088 0.06
Rice 1,943.43 0.1209 0.04
Plain Rice 8,539.31 0.5310
0.16
13 7 19 26 21 66 0.06
13 16 21 26 48 95 0.09
7 2 15 14 6 35 0.03
0
18 9 26 36 27 89 0.08
10 1 19 20 3 42 0.04
11 3 16 22 9 47 0.04
6 5 16 12 15 43 0.04
15 4 25 30 12 67 0.06
7 3 18 14 9 41 0.04
4 1 15 8 3 26 0.02
0
5 1 19 10 3 32 0.03
5 0 12 10 0 22 0.02
8 4 16 16 12 44 0.04
10 7 16 20 21 57 0.05
4 3 16 8 9 33 0.03
6 5 18 12 15 45 0.04
6 0 9 12 0 21 0.02
18 10 24 36 30 90 0.08
2 11 8 4 33 45 0.04
27 15 46 54 45 145 0.13
195 107 1085 1
Year 4 Year 5
₱ 11,274,112 ₱ 11,725,077
Selling
No. of Orders Sales
Price
1,884.54 ₱ 85 ₱ 160,149
1,295.62 ₱ 86 ₱ 111,499
2,591.24 ₱ 62 ₱ 161,515
3,356.83 ₱ 41 ₱ 137,905
1,943.43 ₱ 56 ₱ 109,408
2,650.13 ₱ 34 ₱ 90,104
1,236.73 ₱ 34 ₱ 42,049
5,300.26 ₱ 37 ₱ 198,230
2,650.13 ₱ 77 ₱ 202,735
8,539.31 ₱ 14 ₱ 115,281
63897.6 ₱ 10,022,645
11837.2512442396
52060.3487557604
Year 2 Year 3 Year 4 Year 5
₱10,523,777 ₱11,049,966 ₱11,602,464 ₱ 12,182,587
The Floating Seafood Restaurant
Schedule No. 3
Purchases
No. of
Cost Year 1 Year 2
Orders
Appetizer
Lumpiang Tuna 3,886.86 ₱ 31 ₱ 121,473 ₱ 124,765
Kinilaw na Tuna 5,594.72 ₱ 67 ₱ 377,230 ₱ 387,453
Chicharong Tilapia 2,061.21 ₱ 81 ₱ 167,724 ₱ 172,270
Seafoods
Inihaw na Pusit 5,241.37 ₱ 163 ₱ 854,658 ₱ 877,819
Tuna Belly 2,473.46 ₱ 94 ₱ 231,886 ₱ 238,170
Sizzling Gambas 2,767.91 ₱ 197 ₱ 546,342 ₱ 561,148
Calamares 2,532.35 ₱ 165 ₱ 417,790 ₱ 429,112
Roasted Salmon 3,945.75 ₱ 146 ₱ 576,525 ₱ 592,149
Pork & Chicken
Fried Chicken 2,414.56 ₱ 191 ₱ 461,081 ₱ 473,577
Pork Belly 1,531.19 ₱ 121 ₱ 184,661 ₱ 189,665
Salads
Seaweeds (Lato) 1,884.54 ₱ 31 ₱ 57,870 ₱ 59,439
Pickled Papaya Salad 1,295.62 ₱ 22 ₱ 28,241 ₱ 29,006
Desserts
Buko Halo 2,591.24 ₱ 35 ₱ 91,281 ₱ 93,755
Mais Con Yelo 3,356.83 ₱ 16 ₱ 54,688 ₱ 56,171
Banana Split 1,943.43 ₱ 30 ₱ 57,916 ₱ 59,485
Drinks
Coke 2,650.13 ₱ 15 ₱ 39,752 ₱ 40,829
Sprite 1,236.73 ₱ 20 ₱ 24,735 ₱ 25,405
Pineapple Juice 5,300.26 ₱ 15 ₱ 79,504 ₱ 81,658
SMB (Pilsen) 2,650.13 ₱ 50 ₱ 132,507 ₱ 136,097
Rice
Plain Rice 8,539.31 ₱ 14 ₱ 116,135 ₱ 119,282
TOTAL ₱ 4,621,999 ₱ 4,747,256
estaurant
₱ 31 ₱ 32 ₱ 32 ₱ 33
31 32 32 33
246 253 260 267
98 100 103 106
67 69 70 72
899 923 948 973
56 58 60 61
801 823 845 868
493 506 520 534
370 380 390 400
1849 1899 1950 2002
1479 1519 1560 1602
₱ 20,213 ₱ 20,758 ₱ 21,319 ₱ 21,894
₱ 51,168 ₱ 52,549 ₱ 53,968 ₱ 55,425
Projected Advertising Expense
Schedule No. 7
Advertising Expense Quantity Unit Cost Total Cost Year 0
Tarpaulin(3ft x 4ft) 10 ₱ 150.00 ₱ 1,500.00 ₱ 1,500.00
Social Media 1 - -
Local Print Media 1 4,500.00 4,500.00 4,500.00
Leaflets 2000 0.25 500.00 500.00
TOTAL ₱ 6,500.00
₱ 500
Year 4 Year 5
₱283,617.03 ₱291,274.69
Factory
Monthly Usage Yearly Usage 91.75% Administrative
Overhead
₱ 774 ₱ 9,288 100% ₱ 9,288
₱ 206 ₱ 2,477 100% ₱ 2,477
₱ 1,610 ₱ 19,319 100% ₱ 19,319
₱ 1,858 ₱ 22,291 100% ₱ 22,291
₱ 348 ₱ 4,180 100% ₱ 4,180
₱ 65 ₱ 774 100% ₱ 774
₱ 155 ₱ 1,858 100%
₱ 77 ₱ 929 100%
₱ 93 ₱ 1,115 100% ₱ 1,115
₱ 17 ₱ 198 100% ₱ 198
₱ 62 ₱ 743 100%
₱ 1,022 ₱ 12,260 70% ₱ 8,582 30%
₱ 75,431
10000 ₱ 120,000 100% ₱120,000
1200 ₱ 14,400
₱ 52,000 100% ₱ 52,000
₱ 261,831 ₱240,223
2.75%
₱ 1,858
₱ 929
₱ 743
₱ 3,678
₱ 7,207
Kitchen Equipment Quantity Unit Cost Total Cost Life
Oven and Range 1 80,750.00 80,750.00 10
Electric Griller 2 2,972.34 5,944.68 10
Refrigerator 1 34,251.00 34,251.00 10
Freezer 1 8,826.37 8,826.37 10
Office & Store Equipment Quantity Unit Cost Total Cost Life
Cash Register 1 21,150.00 21,150.00 8
Printer 1 7,589.00 7,589.00 8
Computer Set 1 28,896.00 28,896.00 8
TOTAL 57,635.00
TOTAL
Projected Depreciation Expense
Schedule No. 9
Particulars Total Cost
Annual Depreciation Kitchen Equipment ₱ 148,615
8,075.00 Office & Store Equipment 57,635.00
594.47 Equipment and Machineries 101,498.00
3,425.10 Furnitures and Fixtures 115,913.00
882.64 Building 1,975,789.56
Improvements 100,000.00
1,884.34 TOTAL
-
-
14,861.55
Annual Depreciation
2,643.75
948.63
3,612.00
7,204.38
Annual Depreciation
2249.75
7812.5
2625
12687.25
Depreciation
399.9
189.9
365
778.9
1200
1777.6
1300
3400
2100
80
11591.3
Depreciation
55
99
75.05
0.2
10
5
4
6
7
16
4
6
7
6
300
250
275
325
1450.25
Depreciation
131,719.30
179,514.03
Life Annual Depreciation Depreciation Expense
10 ₱ 14,861.5
8 7,204.38
8 12,687.25
10 11,591.30
15 131,719.30
10 10,000.00
₱ 188,063.8
Year 1 Year 2 Year 3 Year 4 Year 5
₱ 188,063.78 ₱ 376,127.56 ₱ 564,191.33 ₱ 752,255.11 ₱ 940,318.89
Projected Permits and Licneses
Schedule No. 10
Particulars Year 0 Year 1
Business Location Clearance ₱ 75.00
Sanitary Health Clearance 60.00
Fire Safety Clearance 460.00
CENRO 500.00
SEC Registration ₱ 5,756.00
Brgy. Clearance -
Garbage Collection Fee 500.00
Community Tax 1,900.00
Permit Fee 22,500.00
Certificate of Tax Payment 30.00
Documentary Stamp Tax 30.00
Recording Fee 500.00
Foreshore Lease Application 500.00
Building Permit 16,591.05
DENR Permit 15,575.00
Total ₱ 38,422.05 ₱ 26,555.00
- - - -
500.00 500.00 500.00 500.00
4,709.51 4,919.99 5,140.99 5,373.03 2 pesos per 5,000+500, year 1-Investment Cost
75,169.84 78,928.33 82,874.74 87,018.48 0.0075 Year 2-Gross Sales
30.00 30.00 30.00 30.00
30.00 30.00 30.00 30.00
500.00 500.00 500.00 500.00
Total SSS
Monthly Total Annual
POSITION No of EE Monthly
Salary Salaries ER
Salary
Manager 1 13,000.00 13,000.00 156,000.00 11,612.40
Cook 2 10,000.00 20,000.00 240,000.00 8,960.40
Kitchen Assistant 4 7,670.00 30,680.00 368,160.00 20,250.00
Cashier 1 7,670.00 7,670.00 92,040.00 6,750.00
Waiter 2 7,670.00 15,340.00 184,080.00 13,500.00
Guard 2 7,670.00 15,340.00 184,080.00 13,500.00
Total 1,224,360.00 74,572.80
126,720.00
Year 1-3
Night
Monthly Total Monthly Total Annual
POSITION No of EE Differential
Salary Salary Salaries
Pay
Manager 1 13,000.00 13,000.00 156,000.00
Cook 2 10,000.00 10,000.00 240,000.00
Kitchen Assistant 4 7,670.00 1,534.00 9,204.00 441,792.00
131,880.00 174,010.80
84,589.20
258,600.00 20,052.50
237,050.00
TOTAL DEDUCTION
Total Annual
Net Pay 13th Month Pay
ER EE Net Pay
TOTAL DEDUCTION
Total Annual
Net Pay 13th Month Pay
ER EE Net Pay
Exemption
Taxbase Excess WitholdingTax
111,644.00
223,288.00
110,444.00
1,263,402.26
TOTAL DEDUCTION
Withholding tax Net Pay 13th Month Pay
ER EE
- 15,204.00 9,036.00 4,224.00 13,260.00
- 12,860.40 8,259.60 1,940.40 10,200.00
34,402.80 21,277.20 6,887.04 23,470.20
11,067.60 6,692.40 2,695.68 7,823.40
22,135.20 13,384.80 5,391.36 15,646.80
12,267.60 7,892.40 1,495.68 7,823.40
- 107,937.60 66,542.40 22,634.16 78,223.80
Total Annual Net Pay
17,182.40
10,240.40
30,000.00
10,400.00
20,800.00
9,200.00
97,822.80
PhilHealth Remittance
Year 1 Year 2 Year 3
Remittance for the year 57,750.00 5,250.00
57,750.00 5,250.00
Remittance for the year 63,000.00
57,750.00
Remittance for the year 63,000.00
PAG-IBIG Remittance
Year 1 Year 2 Year 3
Remittance for the year 52,800.00 4,800.00
52,800.00 4,800.00
Remittance for the year 57,600.00
52,800.00
Remittance for the year 57,600.00
20,052.50
237,050.00 21,550.00
257,102.50
237,050.00 21,550.00
258,600.00
5,250.00
57,750.00 5,250.00
63,000.00
57,750.00 5,250.00
63,000.00
4,800.00
52,800.00 4,800.00
57,600.00
52,800.00 4,800.00
57,600.00
Year 4 Year 5 Year 6
6,495.42
73,297.66 6,663.42
79,793.08
73,297.66 6,663.42
79,961.08
Year 1 Year 2
SSS per ER (SEE SCHED. ) 159,753.60 159,753.60
SSS per EE (SEE SCHED. ) 80,876.40 80,876.40
Total SSS per EE and ER 240,630.00 240,630.00
Add:SSS Payabe Beg. - 20,052.50
Less:Remittance for the year (SEE SCHED. ) (220,577.50) (240,630.00)
SSS Payabe for the year 20,052.50 20,052.50
Year 1 Year 2
PhilHealth per ER (SEE SCHED. ) 31,500.00 31,500.00
PhilHealth per EE (SEE SCHED. ) 31,500.00 31,500.00
Total PhilHealth per EE and ER 63,000.00 63,000.00
Add:PhilHealth Payabe Beg. - 5,250.00
Less:Remittance for the year (SEE SCHED. ) (57,750.00) (63,000.00)
PhilHealth Payabe for the year 5,250.00 5,250.00
Year 1 Year 2
PAG-IBIG per ER (SEE SCHED. ) 28,800.00 28,800.00
PAG-IBIG per EE (SEE SCHED. ) 28,800.00 28,800.00
Total PAG-IBIG per EE and ER 57,600.00 57,600.00
Add:PAG-IBIG Payabe Beg. - 4,800.00
Less:Remittance for the year (SEE SCHED. ) (52,800.00) (57,600.00)
PAG-IBIG Payabe for the year 4,800.00 4,800.00
Floating Seafood Restaurant
Schedule No. 23
Projected Withholding Tax Payable
Year 1 Year 2
Withholding tax per EE 77,945.08 77,945.08
Add:Withholding tax Payabe Beg. - 6,495.42
Less:Remittance for the year (71,449.66) (77,945.08)
Withholding Tax Payabe for the year 6,495.42 6,495.42
Year 3 Year 4 Year 5
159,753.60 174,010.80 174,010.80
80,876.40 84,589.20 84,589.20
240,630.00 258,600.00 258,600.00
20,052.50 20,052.50 21,550.00
(240,630.00) (257,102.50) (258,600.00)
20,052.50 21,550.00 21,550.00
Year 4-5
No of Monthly SSS PHILHEALTH
POSITION
EE Salary ER EE ER
Manager 1 ₱ 13,195.00 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 ₱ 10,150.00 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 ₱ 7,785.05 ₱ 2,397.20 ₱ 1,090.00 ₱ 400.00
Cashier 1 ₱ 7,785.05 ₱ 599.30 ₱ 272.50 ₱ 100.00
Waiter 2 ₱ 7,785.05 ₱ 1,198.60 ₱ 545.00 ₱ 200.00
Guard 2 ₱ 7,785.05 ₱ 1,198.60 ₱ 545.00 ₱ 200.00
Total ₱ 7,108.10 ₱ 3,288.10 ₱ 1,312.50
Total Payable ₱10,396.20 ₱2,625.00
Year 4-5
No of Monthly SSS PHILHEALTH
POSITION
EE Salary ER EE ER
Manager 1 ₱ 7,785.05 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 ₱ 7,785.05 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 ₱ 7,785.05 ₱ 2,839.20 ₱ 1,380.80 ₱ 450.00
Cashier 1 ₱ 7,785.05 ₱ 709.80 ₱ 345.20 ₱ 112.50
Waiter 4 ₱ 7,785.05 ₱ 1,419.60 ₱ 690.40 ₱ 225.00
Lifeguard/Guard 1 ₱ - ₱ 709.80 ₱ 345.20 ₱ 112.50
Total ₱ 7,392.80 ₱ 3,597.20 ₱ 1,312.50
Total Payable ₱10,990.00 ₱2,625.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 400.00 ₱ 400.00 ₱ 400.00
₱ 100.00 ₱ 100.00 ₱ 100.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 400.00 ₱ 400.00 ₱ 400.00
₱ 100.00 ₱ 100.00 ₱ 100.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 450.00 ₱ 400.00 ₱ 400.00
₱ 112.50 ₱ 100.00 ₱ 100.00
₱ 225.00 ₱ 200.00 ₱ 200.00
₱ 112.50 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 450.00 ₱ 400.00 ₱ 400.00
₱ 112.50 ₱ 100.00 ₱ 100.00
₱ 225.00 ₱ 200.00 ₱ 200.00
₱ 112.50 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
Projected Salaries Expense
Schedule No. 13
SHIFT 1 (8:00am-2:00pm)
Year 1-3
Monthly Annual
POSITION No of EE
Salary Salaries
Manager ₱ 1 ₱ 13,000 ₱ 156,000
Cook ₱ 2 ₱ 10,000 ₱ 120,000
Kitchen Assistant ₱ 4 ₱ 7,670 ₱ 92,040
Cashier ₱ 1 ₱ 7,670 ₱ 92,040
Waiter ₱ 2 ₱ 7,670 ₱ 92,040
Guard ₱ 2 ₱ 7,670 ₱ 92,040
Total
Year 4-5
Monthly Annual
POSITION No of EE
Salary Salaries
Manager 1 ₱ 13,195 ₱ 158,340
Cook 2 ₱ 10,150 ₱ 121,800
Kitchen Assistant 4 ₱ 7,785 ₱ 93,421
Cashier 1 ₱ 7,785 ₱ 93,421
Waiter 2 ₱ 7,785 ₱ 93,421
Guard 2 ₱ 7,785 ₱ 93,421
Total
Total Annual
Salaries 13th Month Pay Total Salaries Expense
₱ 156,000 ₱ 13,000
₱ 240,000 ₱ 20,000
₱ 368,160
₱ 30,680
₱ 92,040 ₱ 7,670
₱ 184,080 ₱ 15,340
₱ 184,080 ₱ 15,340
₱ 1,224,360 ₱ 102,030 ₱ 1,326,390
Total Annual
Salaries 13th Month Pay Total Salaries Expense
₱ 158,340 ₱ 13,195
₱ 243,600 ₱ 20,300
₱ 373,682 ₱ 31,140
₱ 93,421 ₱ 7,785
₱ 186,841 ₱ 15,570
₱ 186,841 ₱ 15,570
₱ 1,242,725 ₱ 103,560 ₱ 1,346,286
Projected Salaries Expense
Schedule No. 13
SHIFT 2 (2:00PM-12:00AM)
Year 1-3
Night Total
Monthly Annual
POSITION No of EE Differential Monthly
Salary Salaries
Pay Salary
Manager 1 ₱ 13,000 ₱ 13,000 ₱ 156,000
Cook 2 ₱ 10,000 ₱ 10,000 ₱ 120,000
Kitchen
4 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040
Assistant
Cashier 1 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040
Waiter 2 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040
Guard 2 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040
Total
Year 4-5
Night Total
Monthly Annual
POSITION No of EE Differential Monthly
Salary Salaries
Pay Salary
Manager 1 ₱ 13,195 ₱ 13,195 ₱ 158,340
Cook 2 ₱ 10,150 ₱ 10,150 ₱ 121,800
Kitchen
4 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421
Assistant
Cashier 1 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421
Waiter 2 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421
Guard 2 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421
Total
Total Annual
Salaries 13th Month Pay Total Salaries Expense
₱ 156,000 ₱ 13,000
₱ 240,000 ₱ 20,000
₱ 368,160
₱ 30,680
₱ 92,040 ₱ 7,670
₱ 184,080 ₱ 15,340
₱ 184,080 ₱ 7,670
₱ 1,224,360 ₱ 94,360 ₱ 1,318,720
Total Annual
Salaries 13th Month Pay Total Salaries Expense
₱ 135,118 ₱ 13,195
₱ 243,600 ₱ 20,300
₱ 373,682 ₱ 31,140
₱ 93,421 ₱ 7,785
₱ 186,841 ₱ 15,570
₱ 186,841 ₱ 7,785
₱ 1,219,503 ₱ 95,775 ₱ 1,315,279
Floating Seafood Restaurant
Schedule No. 3
Projected SSS, HDMF and PhilHealth Expense
Shift 1 (8:00am-2:00pm)
Year 1-3
POSITION No of EE Monthly Salary Annual Salaries
Manager 1 ₱13,000.00 ₱156,000.00
Cook 2 ₱10,000.00 ₱120,000.00
Kitchen Assistant 4 ₱7,670.00 ₱92,040.00
Cashier 1 ₱7,670.00 ₱92,040.00
Waiter 2 ₱7,670.00 ₱92,040.00
Guard 2 ₱7,670.00 ₱92,040.00
Total ₱53,680.00 ₱644,160.00
Year 4-5
POSITION No of EE Monthly Salary Annual Salaries
Manager 1 ₱13,195.00 ₱158,340.00
Cook 2 ₱10,150.00 ₱121,800.00
Kitchen Assistant 4 ₱7,785.05 ₱93,420.60
Cashier 1 ₱7,785.05 ₱93,420.60
Waiter 2 ₱7,785.05 ₱93,420.60
Guard 2 ₱7,785.05 ₱93,420.60
Total ₱54,485.20 ₱653,822.40
Year 4-5
POSITION No of EE Monthly Salary Annual Salaries
Manager 1 ₱ 13,195 ₱ 158,340
Cook 2 ₱ 10,150 ₱ 121,800
Kitchen Assistant 6 ₱ 7,785 ₱ 93,421
Cashier 1 ₱ 7,785 ₱ 93,421
Waiter 2 ₱ 7,785 ₱ 93,421
Guard 1 ₱ 7,785 ₱ 93,421
Total ₱ 54,485 ₱ 653,822
afood Restaurant
edule No. 3
MF and PhilHealth Expense
afood Restaurant
edule No. 3
F and PhilHealth Expense
**** Allowance for repairs and maintenance will be 5% of the Asset's Historical cost and will increase by 2.7% ea
Year 2 Year 3 Year 4 Year 5
₱ 8,293 ₱ 8,517 ₱ 8,747 ₱ 8,983
₱ 305 ₱ 314 ₱ 322 ₱ 331
₱ 1,759 ₱ 1,806 ₱ 1,855 ₱ 1,905
₱ 453 ₱ 465 ₱ 478 ₱ 491
₱ 968 ₱ 994 ₱ 1,021 ₱ 1,048
₱ 1,057 ₱ 1,085 ₱ 1,114 ₱ 1,144
₱ 2,172 ₱ 2,231 ₱ 2,291 ₱ 2,353
₱ 390 ₱ 400 ₱ 411 ₱ 422
₱ 1,484 ₱ 1,524 ₱ 1,565 ₱ 1,607
₱ 924 ₱ 949 ₱ 975 ₱ 1,001
₱ 3,209 ₱ 3,296 ₱ 3,385 ₱ 3,476
₱ 1,078 ₱ 1,107 ₱ 1,137 ₱ 1,168
₱101,457 ₱ 104,196 ₱ 107,009 ₱ 109,899
₱123,549 ₱ 126,885 ₱ 130,310 ₱ 133,829
cal cost and will increase by 2.7% each year due to inflation.
Projected Lease Expense
Schedule No.
Monthly Year 1 Year 2 Year 3
30,000.00 360,000.00 360,000.00 360,000.00
120,698.33
Year 4 Year 5 Total
360,000.00 360,000.00 360,000.00
Projected Other Expenses
Schedule No.
Quantity Unit Cost Total Cost Year 1
Fire Extinguisher 2 ₱ 2,000.00 ₱ 4,000.00 ₱ 4,000.00
Flourescent lights 10 115.00 1,150.00 1,150.00
TOTAL 5,150.00 5,150.00
I GENERAL REQUIREMENTS
1 Bonds and Insurances 1 lot
2 Mobilization incl. Equipment 1 lot
3 Permit ( Fencing, Excavation, Occupancy, Fire, etc) 1 lot
4 Temporary facilities
a Electric Consumption 1 lot
b Water Consumption 1 lot
c Temporary Fence 1 lot
5 Contract Close-out
a Clean-up 1 lot
b Demobilization 1 lot
6 As Built Plans 1 lot
7 Testing of Materials 1 lot
SUB-TOTAL(ITEM I)
II EARTHWORKS/SITEWORKS
1 Demolition Works 1 lot
2 Lay-out and staking 1 lot
3 Excavation Works incl. Dewatering Cost 20.8 m³
4 Backfilling Works 23.09 m³
6 Disposal of unsuitable materials 1 lot
7 Gravel Base and Boulders 22.73 m³
8 Earthfill and Compaction 45.65 m3
9 Soil Poisoning 100.82 m²
SUB-TOTAL ( ITEM II )
b. Column
1 Concrete, 3000 psi
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 12mmØ x 7.5m - L
Def. bar 12mmØ x 9m - L
Def. bar 10mmØ x 9m L
Def. bar 10mmØ x 10.5m L
3 GI Tie Wire #16 - kls
c. Wall Footing
1 Concrete, 3000 psi
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 12mmØ x 6m - L
Def. bar 10mmØ x 6m - L
3 GI Tie Wire #16 - kls
d. Suspended Beams
d.1. 2nd Floor Beams
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 12mmØ x 6m - L
Def. bar 10mmØ x 6m - L
3 GI Tie Wire #16 - kls
e. Slab on Fill
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 10mmØ x 6m - L
3 GI Tie Wire #16 - kls
f. Suspended Slab
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 10mmØ x 6m - L
3 GI Tie Wire #16 - kls
g. Stairs
1 Concrete, 3000 psi
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 16mmØ x 6m 260 L
Def. bar 10mmØ x 6m 575 L
3 GI Tie Wire #16 - kls
h. Formworks and Scaffolding
1 Ord Plywood 4' x 8' x 3/8" 140 shts
2 Cocolumber
Assorted Lengths 9,360.00 bf
3 CWN
CWN #4 356 kg
CWN #2 1/2 136 kg
CWN #1 1/2 40 kg
SUB-TOTAL ( ITEM III)
IV MASONRY WORKS
a. Exterior and Interior Walls
1 CHB # 6 3,197.00 pcs
2 Cement - bags
3 Sand - m³
5 Rebars
Def. bar 10mmØ x 6m - L
6 Tie Wire 87.5 kls
V STEEL/WELDING WORKS
a. ROOF FRAMING WORKS
1 Angle Bar 1 1/2" X 1 1/2" x 1/4 4L
2 C-Purlins 1.5mm thk. X 2" x 4" x 20' 2L
3 Turnbuckle 12mm 10 pcs
4 Plain Roundbar 12Ø 1L
5 Plain Roundbar 10Ø 1L
6 Consumables 1 lot
SUB-TOTAL (ITEM V)
VI CARPENTRY WORKS
a. Ground Floor Ceiling
1 Plywood 4' x 8' x 3/8" 15 shts
2 CocoLumber 50 bf
b. 2nd Floor Ceiling
1 Plywood 4' x 8' x 3/8" - shts
2 CocoLumber - bf
SUB-TOTAL (ITEM VI)
IX FINISHES
1 Exterior Wall Smooth Cement Plastering 20 m²
2 Interior Wall Smooth Cement Plastering 20 m²
3 Exterior Painting works - m²
4 Interior Painting works - m²
SUB-TOTAL (ITEM IX)
X SPECIALTY WORKS
1 4mm thk. PVDF Aluminum Composite Panel Nano Coated 1 m²
2 Waterproofing(2nd Flr. CR) - m²
SUB-TOTAL (ITEM X)
VAT
Prepared by:
260 - - - - - -
600 - - - - - -
800 - - - - - -
141
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
211,691.74
1,975,789.56
Projected Building Cost
Schedule No.
PROJECT: PROPOSED ONE STOREY FLOATING RESTAURANT BUILDING
OWNER: MS. GERALDINE OBIAL
LOCATION: GENERAL SANTOS CITY
SUBJECT: COST ESTIMATE AND BILL OF MATERIALS
NO. DESCRIPTION
I GENERAL REQUIREMENTS
II EARTHWORKS/SITEWORKS
IV MASONRY WORKS
V STEEL/WELDING WORKS
VI CARPENTRY WORKS
IX FINISHES
X SPECIALTY WORKS
AMOUNT
233,450.00
116,073.59
847,913.02
234,497.89
25,649.72
37,360.05
2,768.55
47,877.38
6,279.00
2,825.55
21,976.50
112,627.99
74,798.59
1,764,097.82
211,691.74
1,975,789.56
Table No. 14
Projected Investment Cost
Building ₱ 1,975,790
Improvements ₱ 100,000
Rent Expense ₱ 216,000
Machinery & Equipment ₱ 432,023
Furniture & Fixture ₱ 120,324
Preoperating Expense ₱ 86,747
Inventory ₱ 88,885
Cash ₱ 180,231
Total ₱ 3,200,000
₱3,000,000
₱2,500,000
₱2,000,000
₱1,500,000
₱1,000,000
₱500,000
₱-
Year 0 Yea r 1 Yea r 2 Yea r 3 Year 4 Year 5
YEAR 3 YEAR 4 YEAR 5
₱ 1,896,490.00 ₱ 2,198,401.83 ₱ 2,587,910.49
451,911.83 539,508.66 642,424.29
₱ 2,348,401.83 ₱ 2,737,910.49 ₱ 3,230,334.78
150,000.00 150,000.00 150,000.00
₱ 2,198,401.83 ₱ 2,587,910.49 ₱ 3,080,334.78
Miscellaneous Expense
TOTAL
TOTAL
₱ 6,500.00
₱ 10,000.00
70,247.05
1,604.94
₱ 86,747.05
Projected Statement of Financial Performance
Exhibit 2
Schedules Year 0 Year 1
Gross Sales 1 ₱10,022,644.81
Cost of Sales 2 5,465,049.82
Gross Profit ₱ 4,557,595.00
Less: Operating Expenses
Salaries Expense 6 ₱ 2,498,134.77
SSS Expense 7 74,572.80
PhilHealth Expense 7 15,750.00
PAG-IBIG Expense 7 14,400.00
Supplies Expense 8 49,822.70
Advertising Expense 9 ₱ 6,500 6,500.00
Depreciation 10 188,063.78
Repair and Maintenance 11 120,300.65
Rent Expense 12 360,000.00
Utilities Expense 13 261,830.94
Insurance Expense 14 39,515.79
Business Permits and Licenses 15 38,422.05 26,555.00
Communication Expense 16 11,988.00
Training and Seminars Expense 17 5,000.00 2,000.00
Other Expenses 18 5,150.00
Miscellaneous Expense 19 998.44 73,491.69
NOLCO 50,920.49
Total Operating Expenses ₱ 50,920.49 ₱ 3,798,996.62
Net Income Before Tax 758,598.38
Less: Tax (30%) 227,579.51
Net Income After Tax ₱ (50,920.49) ₱ 531,018.87
Year 2 Year 3 Year 4 Year 5
₱10,423,550.60 ₱ 10,840,492.63 ₱ 11,274,112.33 ₱ 11,725,076.83
5,592,574.34 5,720,724.99 5,861,401.76 5,996,506.97
₱ 4,830,976.26 ₱ 5,119,767.64 ₱ 5,412,710.58 ₱ 5,728,569.86
₱6,000,000
₱5,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Yea r 0 Yea r 1 Year 2 Yea r 3 Yea
₱(1,000,000)
4,511,590.04
Year 4 Year 5
₱ 5,412,711 ₱ 5,728,570
₱ 3,871,257 ₱ 3,893,072
₱ 1,079,017 ₱ 1,284,849
l Performance
Year 0
Net Cash Provided by Operating Activities ₱ (306,248.37)
Net Cash Provided by Investing Activities ₱ (2,628,137.05)
Net Cash Provided by Financing Activities ₱ 3,200,000.00
Beginning Cash Balance ₱ -
Ending Cash Balance ₱ 265,614.58
Year 1 Year 2 Year 3 Year 4
₱ 758,598.38 ₱ 1,018,402.31 ₱ 1,291,176.67 ₱ 1,541,453.30
188,063.78 188,063.78 188,063.78 188,063.78
₱ 946,662.16 ₱ 1,206,466.09 ₱ 1,479,240.44 ₱ 1,729,517.08
₱ 166,443.28 ₱ - ₱ - ₱ -
₱ (5,333.08) ₱ (2,602.54) ₱ (2,615.32) ₱ (2,684.78)
20,052.50 - - 1,497.50
5,250.00 - - -
4,800.00 - - -
104,957.37 (9,937.35) 4,063.37 4,259.18
6,495.42 0.00 - 168.00
(528,596.04) ₱3,000,000
₱ 1,496,558.94 ₱2,000,000
₱1,000,000
₱-
Yea r 0 Yea r 1 Year 2 Yea r 3 Year 4 Year 5
₱(1,000,000)
₱(2,000,000)
₱(3,000,000)
₱ (300,000.00)
₱ (300,000.00)
₱ 1,196,558.94
3,455,033.71
₱ 4,651,592.65
Year 5
₱ 8,703,185.29
₱ -
₱ (300,000.00)
₱ 3,455,033.71
₱ 4,651,592.65
Year 3 Year 4 Year 5
₱ 1,113,794 ₱ 1,289,092 ₱ 1,496,559
₱ - ₱ - ₱ -
₱ (300,000) ₱ (300,000) ₱ (300,000)
₱ 1,652,148 ₱ 2,465,942 ₱ 3,455,034
₱ 2,465,942 ₱ 3,455,034 ₱ 4,651,593
sh Flow
NonCurrent Assets
Building 21 1,975,789.56
Machinery and Equipments 22 432,023.49
Furniture and Fixtures 23 120,324.00
Improvements 24 100,000.00
Accumulated Depreciation 25
Total NonCurrent Assets 2,628,137.05
Current Liabilies
SSS Payable 24
Philhealth Payable 24
Pag-ibig Payable 24
Withholding Tax Payable 25
Income Tax Payable 26
Vat Payable 27
0
Year 1 Year 2
Depreciation Expense ₱ 188,064 ₱ 376,128
Year 1 Year 2 Year 3 Year 4 Year 5
0 0 0 0 0
Year 3 Year 4 Year 5
₱ 564,191 ₱ 752,255 ₱ 940,319
Statement of Financial Position
₱7,000,000
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Yea r 0 Year 1 Yea r 2 Year 3 Yea r 4 Year 5
Year 4 Year 5
₱ 5,433,036 ₱ 6,444,288
₱ 257,215 ₱ 283,619
₱ 5,433,036 ₱ 6,444,288
Projected Income Tax Payable
Sched No.
Year 1 Year 2
Income Tax Payable ₱ 227,579.51 ₱ 305,520.69
Remittance (1st - 3rd Quarter) ₱ 170,684.64 ₱ 229,140.52
Income Tax Payable ₱ 56,894.88 ₱ 76,380.17
Year 3 Year 4 Year 5
₱ 387,353.00 ₱ 462,435.99 ₱ 550,649.39
₱ 290,514.75 ₱ 346,826.99 ₱ 412,987.04
₱ 96,838.25 ₱ 115,609.00 ₱ 137,662.35
Table No. 15
Payback Period
Annual Cash Flow Unrecovered Cost
Year 0 (₱3,200,000.00)
Year 1 ₱778,643.02 (₱2,421,356.98)
Year 2 ₱607,890.80 (₱1,813,466.18)
Year 3 ₱813,793.57 (₱999,672.61)
Year 4 ₱989,091.73 (₱10,580.87)
Year 5 ₱1,196,558.94 ₱1,185,978.07
Payback period is 4.0979 years or approximately 4
years and 1 month.
-1.010697563
-0.0088427497
Year 1-5 4,385,978.07 Year 4
Year 1-4 3,189,419.13 3,189,419.13
1,196,558.94 - 3,200,000.00
Estimated Cash Flow per month for 4th year 99,713.25 - 10,580.87
- 3.98
-0.0088427497
-1.010697563
-1.010697563
0
-0.1061129962
Ratio Analysis
Floating Seafood Restaurant
Current Ratio Return on As
Current
Current Assets Ratio
Liabilities
Year 1 1,138,475.27 198,450.17 5.74 Year 1
Year 2 1,748,968.62 207,998.12 8.41 Year 2
Year 3 2,565,377.51 232,519.57 11.03 Year 3
Year 4 3,557,154.03 257,215.00 13.83 Year 4
Year 5 4,756,470.22 283,618.83 16.77 Year 5
₱12,000,000 ₱6,000,000
₱10,000,000 ₱5,000,000
₱8,000,000 ₱4,000,000
₱6,000,000 ₱3,000,000
₱4,000,000 ₱2,000,000
₱2,000,000 ₱1,000,000
₱- ₱-
Year 1 Year 2 Year 3 Year 4 Year 5 Yea r 1 Y
₱12,000,000
₱10,000,000 ₱5,000,000
₱8,000,000 ₱4,000,000
₱6,000,000 ₱3,000,000
₱4,000,000 ₱2,000,000
₱2,000,000 ₱1,000,000
₱- ₱-
Year 1 Year 2 Year 3 Year 4 Year 5 Yea r 1 Y
Return On Sales
₱14,000,000 ₱6,000,000
₱12,000,000 ₱5,000,000
₱10,000,000 ₱4,000,000
₱8,000,000
₱3,000,000
₱6,000,000
₱2,000,000
₱4,000,000
₱1,000,000
₱2,000,000
₱- ₱-
Yea r 1 Year 2 Yea r 3 Year 4 Yea r 5 Year 1
Return on Assets
Net Income Total Assets Ratio Year 1
₱5,000,000
₱4,000,000
Return on Assets
₱3,000,000
₱7,000,000
₱2,000,000
₱6,000,000
₱1,000,000
₱5,000,000
₱-
₱4,000,000 Year 1 Ye
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Yea r 1 Year 2 Yea r 3 Year 4 Year 5
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Yea r 1 Year 2 Yea r 3 Year 4 Year 5
Return On Investment
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Year 1 Yea r 2 Yea r 3 Yea r 4 Yea r 5
Year 2 Year 3 Year 4 Year 5
Current Ratio
₱5,000,000
₱4,500,000
₱4,000,000
₱3,500,000
₱3,000,000
₱2,500,000
₱2,000,000
₱1,500,000
₱1,000,000
₱500,000
₱-
Year 1 Yea r 2 Year 3 Yea r 4 Year 5
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Year 1 Year 2 Yea r 3 Year 4 Yea r 5
Activities Duration in Months
1st 2nd 3rd 4th 5th
Project Feasibility
Study(Design)
Building and DENR Permit
Construction of the Building
and Improvements
Acquisition of Equipment and
Other
Hiring Supplies
and Orientation of
Employees
Compliance of Other
Permits
Start of the Operation
Duration in Months
6th 7th 8th 9th 10th
Projected Vat Payable
Sched No.
Year 0 Year 1 Year 2
Output Tax ₱ 546,911.40 ₱ 579,717.15
Less: Creditable Input Tax
OPEX 74,396.23 64,812.30
Capital Assets 63,075.29 63,075.29
Prepaid Tax/VAT Payable ₱ 409,439.88 ₱ 516,641.86
Cash 12,500.00
Sales 11,160.71
Output Tax 1,339.29