Pro Forma Balance Sheet

Year 0 1 2
Assets
Current Assets:
Cash (428,232.57) 466,613.50 336,714.99
Petty cash - 1,500.00 1,500.00
Inventories 957,500.00 47,875.00 140,273.75
Office Supplies 38,769.00 1,938.45 2,093.53
Packaging Supplies 192,150.00 9,607.50 10,376.10
Total Current Assets 760,186.43 527,534.45 490,958.37
Non-current Assets:
Equipment 143,571.75 143,571.75 143,571.75
Tools 43,345.82 43,345.82 43,345.82
Furniture and Fixtures 52,896.00 52,896.00 52,896.00
Less: Accumulated Depreciation - F&F - 30,397.48 60,794.96
Total Non-Current Assets 239,813.57 209,416.09 179,018.61

Total Assets 1,000,000.00 736,950.54 669,976.98

Liabilities
Current Liabilities:
Benefits Payable - 8,217.98 14,516.74
Rent Payable 72,800.00 72,800.00
SSS Payable - 3,981.86 4,129.26
PhilHealth Payable - 762.50 787.50
Pag-IBIG Payable - 1,080.56 1,120.56
Salaries Payable - 39,654.00 40,435.85
Tax Payable - 22,000.00 26,400.00
Utilities Payable - 6,650.00 7,980.00
Total Liabilities - 155,146.90 168,169.91

Equity
Abando, Capital 100,000.00 58,180.36 50,180.71
Abao, Capital 100,000.00 58,180.36 50,180.71
Aquino, Capital 100,000.00 58,180.36 50,180.71
Catinguel, Capital 100,000.00 58,180.36 50,180.71
Cortez, Capital 100,000.00 58,180.36 50,180.71
Danieles, Capital 100,000.00 58,180.36 50,180.71
Lopez, Capital 100,000.00 58,180.36 50,180.71
Ong, Capital 100,000.00 58,180.36 50,180.71
Pantoja, Capital 100,000.00 58,180.36 50,180.71
Torres, Capital 100,000.00 58,180.36 50,180.71
Total Equity 1,000,000.00 581,803.64 501,807.07
Total Liabilities and Equity 1,000,000.00 736,950.54 669,976.98
 3 4 5

581,566.90 1,212,557.55 2,308,840.20

1,500.00 1,500.00 1,500.00
172,469.69 207,170.69 248,615.18
2,161.18 2,226.26 2,293.06
10,711.40 11,033.94 11,365.02
768,409.17 1,434,488.44 2,572,613.45

143,571.75 143,571.75 143,571.75

43,345.82 43,345.82 43,345.82
52,896.00 52,896.00 52,896.00
91,192.43 121,589.91 151,987.39
148,621.14 118,223.66 87,826.18

917,030.31 1,552,712.10 2,660,439.63

18,048.61 21,996.53 26,997.06

72,800.00 72,800.00 72,800.00
4,129.26 4,323.95 4,323.95
787.50 787.50 787.50
1,120.56 1,176.60 1,176.60
41,233.11 42,046.10 42,875.11
31,680.00 38,016.00 45,619.20
9,576.00 11,491.20 13,789.44
179,375.04 192,637.88 208,368.86 1 0.00
2
3
73,765.53 136,007.42 245,207.08 4
73,765.53 136,007.42 245,207.08 5
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
73,765.53 136,007.42 245,207.08
737,655.27 1,360,074.22 2,452,070.77
917,030.31 1,552,712.10 2,660,439.63
Pro forma Profit and Loss
Year: 1 2
Sales 1,837,500.00 5,292,000.00
Less: Cost of Sales 957,500.00 2,757,600.00
Gross Margin 880,000.00 2,534,400.00
Gross Margin % 0.48 0.48
22,000.00 63,360.00
Operating Expenses
Benefits expense 82,759.00 86,182.08
Business Expense 7,079.00 7,079.00
Depreciation Expense 30,397.48 30,397.48
Office supplies expense 36,830.55 39,776.99
Packaging Supplies Expense 182,542.50 197,145.90
Pag-IBIG expense 5,402.80 12,071.72
PhilHealth Expense 3,812.50 9,425.00
Rent Expense 364,000.00 873,600.00
Repair and Maintenance expense 3,000.00 3,000.00
Salaries Expense 411,540.00 987,696.00
SSS expense 41,075.68 49,403.78
Utilities expense 33,250.00 95,760.00
Total Operating Expenses 1,201,689.51 2,391,537.95

Profit before Interest & Taxes (321,689.51) 142,862.05

Provision for Tax 30% 96,506.85 42,858.61
Net Profit after tax (418,196.36) 100,003.43
 3 4 5
6,350,400.03 7,620,480.07 9,144,576.12
3,309,120.02 3,970,944.03 4,765,132.86
3,041,280.01 3,649,536.03 4,379,443.26
0.48 0.48 0.48
76,032.00 91,238.40 109,486.08

87,489.77 88,685.88 90,320.02

7,079.00 7,079.00 7,079.00
30,397.48 30,397.48 30,397.48
41,062.38 42,298.86 43,568.05
203,516.63 209,644.95 215,935.44
12,096.72 12,589.08 12,589.08
9,450.00 9,450.00 9,450.00
873,600.00 873,600.00 873,600.00
3,000.00 3,000.00 3,000.00
1,015,056.00 1,036,696.08 1,059,005.45
49,551.18 51,887.52 51,887.52
114,912.00 137,894.40 165,473.28
2,447,211.16 2,503,223.25 2,562,305.32

594,068.85 1,146,312.78 1,817,137.94

178,220.66 343,893.83 545,141.38
415,848.20 802,418.95 1,271,996.56
Statement of Changes in Equity

Abando Abao Aquino Catinguel

Original Investment 100,000.00 100,000.00 100,000.00 100,000.00
Add: Additional Investment - - - -
Balances 100,000.00 100,000.00 100,000.00 100,000.00
Add: Net Income (Loss) (41,819.64) (41,819.64) (41,819.64) (41,819.64)
Partner's Equity, Year 1 58,180.36 58,180.36 58,180.36 58,180.36

Beginning Balance 58,180.36 58,180.36 58,180.36 58,180.36

Add: Additional Investment - - - -
Balances 58,180.36 58,180.36 58,180.36 58,180.36
Add: Net Income (Loss) 10,000.34 10,000.34 10,000.34 10,000.34
Less: Withdrawal 18,000.00 18,000.00 18,000.00 18,000.00
Partner's Equity, Year 2 50,180.71 50,180.71 50,180.71 50,180.71

Beginning Balance 50,180.71 50,180.71 50,180.71 50,180.71

Add: Additional Investment - - - -
Balances 50,180.71 50,180.71 50,180.71 50,180.71
Add: Net Income (Loss) 41,584.82 41,584.82 41,584.82 41,584.82
Less: Withdrawal 18,000.00 18,000.00 18,000.00 18,000.00
Partner's Equity, Year 3 73,765.53 73,765.53 73,765.53 73,765.53

Beginning Balance 73,765.53 73,765.53 73,765.53 73,765.53

Add: Additional Investment - - - -
Balances 73,765.53 73,765.53 73,765.53 73,765.53
Add: Net Income (Loss) 80,241.89 80,241.89 80,241.89 80,241.89
Less: Withdrawal 18,000.00 18,000.00 18,000.00 18,000.00
Partner's Equity, Year 4 136,007.42 136,007.42 136,007.42 136,007.42

Beginning Balance 136,007.42 136,007.42 136,007.42 136,007.42

Add: Additional Investment - - - -
Balances 136,007.42 136,007.42 136,007.42 136,007.42
Add: Net Income (Loss) 127,199.66 127,199.66 127,199.66 127,199.66
Less: Withdrawal 18,000.00 18,000.00 18,000.00 18,000.00
Partner's Equity, Year 5 245,207.08 245,207.08 245,207.08 245,207.08
Cortez Danieles Lopez Ong Pantoja Torres
100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
- - - - - -
100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
(41,819.64) (41,819.64) (41,819.64) (41,819.64) (41,819.64) (41,819.64)
58,180.36 58,180.36 58,180.36 58,180.36 58,180.36 58,180.36

58,180.36 58,180.36 58,180.36 58,180.36 58,180.36 58,180.36

- - - - - -
58,180.36 58,180.36 58,180.36 58,180.36 58,180.36 58,180.36
10,000.34 10,000.34 10,000.34 10,000.34 10,000.34 10,000.34
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
50,180.71 50,180.71 50,180.71 50,180.71 50,180.71 50,180.71

50,180.71 50,180.71 50,180.71 50,180.71 50,180.71 50,180.71

- - - - - -
50,180.71 50,180.71 50,180.71 50,180.71 50,180.71 50,180.71
41,584.82 41,584.82 41,584.82 41,584.82 41,584.82 41,584.82
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
73,765.53 73,765.53 73,765.53 73,765.53 73,765.53 73,765.53

73,765.53 73,765.53 73,765.53 73,765.53 73,765.53 73,765.53

- - - - - -
73,765.53 73,765.53 73,765.53 73,765.53 73,765.53 73,765.53
80,241.89 80,241.89 80,241.89 80,241.89 80,241.89 80,241.89
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
136,007.42 136,007.42 136,007.42 136,007.42 136,007.42 136,007.42

136,007.42 136,007.42 136,007.42 136,007.42 136,007.42 136,007.42

- - - - - -
136,007.42 136,007.42 136,007.42 136,007.42 136,007.42 136,007.42
127,199.66 127,199.66 127,199.66 127,199.66 127,199.66 127,199.66
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
245,207.08 245,207.08 245,207.08 245,207.08 245,207.08 245,207.08
TOTAL
1,000,000.00
-
1,000,000.00
(418,196.36)
581,803.64

581,803.64
-
581,803.64
100,003.43
180,000.00
501,807.07

501,807.07
-
501,807.07
415,848.20
180,000.00
737,655.27

737,655.27
-
737,655.27
802,418.95
180,000.00
1,360,074.22

1,360,074.22
-
1,360,074.22
1,271,996.56
180,000.00
2,452,070.77
Pro Forma Statement of Cash Flow
Pre - operations
Cash Flow from Operating activities
Net Income (loss) for the year -
Adjustment to reconcile net income to net Cash provided by
operating activities
Depreciation charges for the year -

Changes in operating assets and liabilities

Decrease (increase) in:
Petty Cash
Inventory (957,500.00)
Office Supplies (38,769.00)
Packaging Supplies (192,150.00)
Benefits Payable
Rent Payable
SSS Payable
Philhealth payable
Pag-IBIG Payable
Salaries Payable
Tax Payable
Utilities Payable
Total changes in operating assets and liabilities (1,188,419.00)
Net Cash provided by (used in) operating activities (1,188,419.00)

Cash Flows from investing activities

Payment to acquire equipment (143,571.75)
Payment to acquire tools (43,345.82)
Payment to acquire furniture and Fixtures (52,896.00)
Net Cash provided by (used in) investing activities (239,813.57)

Cash Flow from Financing activities

Capital Investment 1,000,000.00
Partner's withdrawal -
Net Cash provided by (used in) Financing activities 1,000,000.00

Net increase (decrease) in Cash (428,232.57)

Cash Balance at the Beginning of the period -
Cash Balance at the ending of the period (428,232.57)
 Year 1 Year 2 Year 3 Year 4

(418,196.36) 100,003.43 415,848.20 802,418.95

30,397.48 30,397.48 30,397.48 30,397.48

(1,500.00)
909,625.00 (92,398.75) (32,195.94) (34,701.00)
36,830.55 (155.08) (67.65) (65.08)
182,542.50 (768.60) (335.30) (322.54)
10,216.60 (5,674.43) 108.97 75.93
72,800.00
3,981.86 135.12 12.28 194.69
562.50 22.92 2.80
807.04 36.67 3.33 42.35
23,346.00 9,816.15 653.85 441.19
37,332.90 7,466.58 8,959.90 10,751.88
6,100.00 1,220.00 1,464.00 1,756.80
1,282,644.95 (80,299.42) (21,393.76) (21,825.78)
894,846.07 50,101.50 424,851.91 810,990.65

- (180,000.00) (180,000.00) (180,000.00)

(180,000.00) (180,000.00) (180,000.00)

894,846.07 (129,898.50) 244,851.91 630,990.65

(428,232.57) 466,613.50 336,714.99 581,566.90
466,613.50 336,714.99 581,566.90 1,212,557.55
Year 5

1,271,996.56

30,397.48

(41,444.49)
(66.80)
(331.08)
102.94

617.63
12,902.25
2,108.16
(26,111.39)
1,276,282.64

(180,000.00)
(180,000.00)

1,096,282.64
1,212,557.55
2,308,840.20
SHOP SUPPLIES
 Industry monthly sales of a newly introduced product
Products Monthly Serving Percentage
Coffee Drinks
Caffe Latte 10 4% 249
Hot Choco 20 8% 249
Cafe Mocha 9 4% 249
Espresso 8 3% 249
Caramel Cafe 10 4% 249
Cappucino 10 4% 249
Brewed Coffee 8 3% 249
Steamed Milk 8 3% 249
249
BF, Lunch and Dinner 249
Pandesal 5 2% 249
Palabok 10 4% 249
Sopas 8 3% 249
Donuts 8 3% 249
Spaghetti 8 3% 249
Sandwiches 8 3% 249
Veggie Salad 8 3% 249
Soup (diff. kinds) 8 3% 249
Pasta 5 2% 249

Kakanin desserts
Chocolate Moron 16 6% 249
Bibingka 25 10% 249
Biko 10 4% 249
Kalamay 8 3% 249
Egg pies 9 4% 249
Pichi-pichi 5 2% 249
Maja Blanca 20 8% 249
Carioca 5 2% 249
249 100%

Estimated
Monthly average
Products Percentage Monthly
Serving Serving frequency

Coffee Drinks
Caffe Latte 4% 161 200 1
Hot Choco 8% 322 400 1
Cafe Mocha 4% 145 200 1
Espresso 3% 129 200 1
Caramel Cafe 4% 161 200 1
Cappucino 4% 161 200 1
Brewed Coffee 3% 129 200 1
Steamed Milk 3% 129 200 1

BF, Lunch and Dinner

Pandesal 2% 80 100 1
Palabok 4% 161 200 1
Sopas 3% 129 200 1
Donuts 3% 129 200 1
Spaghetti 3% 129 200 1
Sandwiches 3% 129 200 1
Veggie Salad 3% 129 200 1
Soup (diff. kinds) 3% 129 200 1
Pasta 2% 80 100 1

Kakanin desserts
Chocolate Moron 6% 257 300 1
Bibingka 10% 402 500 1
Biko 4% 161 200 1
Kalamay 3% 129 200 1
Egg pies 4% 145 200 1
Pichi-pichi 2% 80 100 1
Maja Blanca 8% 322 400 1
Carioca 2% 80 100 1
100% 4,007 5,400

Schedule of Sales
Products average serving Price Monthly Sales year 1

Coffee Drinks 200 120.00 24,000.00 120,000.00

Caffe Latte 400 120.00 48,000.00 240,000.00
Hot Choco 200 120.00 24,000.00 120,000.00
Cafe Mocha 200 120.00 24,000.00 120,000.00
Espresso 200 120.00 24,000.00 120,000.00
Caramel Cafe 200 120.00 24,000.00 120,000.00
Cappucino 200 120.00 24,000.00 120,000.00
Brewed Coffee 200 120.00 24,000.00 120,000.00
Steamed Milk

BF, Lunch and Dinner 100 5.00 500.00 2,500.00

Pandesal 200 60.00 12,000.00 60,000.00
Palabok 200 40.00 8,000.00 40,000.00
Sopas 200 25.00 5,000.00 25,000.00
Donuts 200 70.00 14,000.00 70,000.00
Spaghetti 200 35.00 7,000.00 35,000.00
Sandwiches 200 100.00 20,000.00 100,000.00
Veggie Salad 200 50.00 10,000.00 50,000.00
Soup (diff. kinds) 100 75.00 7,500.00 37,500.00
Pasta

Kakanin desserts
Chocolate Moron 300 25.00 7,500.00 37,500.00
Bibingka 500 35.00 17,500.00 87,500.00
Biko 200 30.00 6,000.00 30,000.00
Kalamay 200 30.00 6,000.00 30,000.00
Egg pies 200 40.00 8,000.00 40,000.00
Pichi-pichi 100 40.00 4,000.00 20,000.00
Maja Blanca 400 40.00 16,000.00 80,000.00
Carioca 100 25.00 2,500.00 12,500.00
5,400 367,500.00 1,837,500.00

Schedule of Cost of Sales

Products average serving Cost Monthly Cost Year 1

Coffee Drinks Annual Cost

Caffe Latte 200 67.20 13,440.00 67,200.00
Hot Choco 400 63.60 25,440.00 127,200.00
Cafe Mocha 200 60.00 12,000.00 60,000.00
Espresso 200 63.60 12,720.00 63,600.00
Caramel Cafe 200 67.20 13,440.00 67,200.00
Cappucino 200 72.00 14,400.00 72,000.00
Brewed Coffee 200 62.40 12,480.00 62,400.00
Steamed Milk 200 62.40 12,480.00 62,400.00

BF, Lunch and Dinner

Pandesal 100 2.00 200.00 1,000.00
Palabok 200 40.00 8,000.00 40,000.00
Sopas 200 20.00 4,000.00 20,000.00
Donuts 200 10.00 2,000.00 10,000.00
Spaghetti 200 50.00 10,000.00 50,000.00
Sandwiches 200 15.00 3,000.00 15,000.00
Veggie Salad 200 75.00 15,000.00 75,000.00
Soup (diff. kinds) 200 25.00 5,000.00 25,000.00
Pasta 100 39.00 3,900.00 19,500.00

Kakanin desserts
Chocolate Moron 300 10.00 3,000.00 15,000.00
Bibingka 500 15.00 7,500.00 37,500.00
Biko 200 10.00 2,000.00 10,000.00
Kalamay 200 10.00 2,000.00 10,000.00
Egg pies 200 15.00 3,000.00 15,000.00
Pichi-pichi 100 15.00 1,500.00 7,500.00
Maja Blanca 400 10.00 4,000.00 20,000.00
Carioca 100 10.00 1,000.00 5,000.00
5,400 191,500.00 957,500.00

Schedule of Inventory
Year 1 Year 2 Year 3
Beginning Inventory 0 47,875.00 140,273.75
Purchases 957,500.00 2,757,600.00 3,309,120.02
Balance 957,500.00 2,805,475.00 3,449,393.77
Ending Inventory (5%) 47,875.00 140,273.75 172,469.69
Inventory used 909,625.00 2,665,201.25 3,276,924.08

Schedule of office supplies expense

Year 1 Year 2 Year 3
Beginning Inventory 0 1,938.45 2,093.53
Purchases 38,769.00 39,932.07 41,130.03
Balance 38,769.00 41,870.52 43,223.56
Ending Inventory (5%) 1,938.45 2,093.53 2,161.18
Office supplies expense 36,830.55 39,776.99 41,062.38

Schedule of Packaging supplies expense

Year 1 Year 2 Year 3
Beginning Inventory 0 9,607.50 10,376.10
Purchases 192,150.00 197,914.50 203,851.94
Balance 192,150.00 207,522.00 214,228.04
Ending Inventory (5%) 9,607.50 10,376.10 10,711.40
Packaging supplies expense 182,542.50 197,145.90 203,516.63

Schedule of Utilities Expense

 Utility Monthly Annual Year 1 Year 2
Electricity 4,500 54,000 22,500 64,800
Water 750 9,000 3,750 10,800
Telephone and Internet 1,400 16,800 7,000 20,160
Total 6,650 79,800 33,250 95,760
Note: 20% increase for utilities expense per year

Schedule of Rent Expense

Monthly Annual Year 1 Year 2
Rent Expense 72,800 873,600 364,000 873,600

Schedule of Business Expense

Annual
Barangay clearance 50
Mayor's Permit 2,500
Electrical inspection fee 498
Sanitary permit 300
Health Certificate 60
BIR registration 530
SEC Registration 1,621
Fire inspection fee 620
Garbage fee 900
Total 7,079.00

Schedule of Salaries Expense

Annual rate
Position Daily Rate Monthly Rate Year 1 Year 2
Manager 5,000 25,000 60,000
Supervisor 576.92 15,000 60,000 144,000
Barista 312 6,838 34,190 82,056
Crew 1 263 6,838 34,190 82,056
Crew 2 263 6,838 34,190 82,056
Crew 3 263 6,838 34,190 82,056
Crew 4 263 6,838 34,190 82,056
Line cook 459 6,838 34,190 82,056
Accountant 780 21,280 106,400 255,360
Total Salary 396,540 951,696
Schedule of Benefit expense
Position Benefits Year 1 Year 2 Year 3
Medicard Plan 80 6,331 6,331 6,331
Supervisor 13th-month pay 12,000 13,692.31 15,000
Incentive leave - 1,730.77 1,730.77
Crew 1 13th-month pay 6,838 6,838 6,838
Crew 2 13th-month pay 6,838 6,838 6,838
Crew 3 13th-month pay 6,838 6,838 6,838
Crew 4 13th-month pay 6,838 6,838 6,838
Food Allowance 5,400 5,400 5,400
Accountant Transportation 18,000 18,000 18,000
Allowance
Total Employee Benefits expense 69,083 72,506 73,814

Schedule of SSS Expense

year 1
Position Monthly salary SSS Monthly ES Annual ES
Supervisor 15,000 1,105.50 958.1 4,790.50
Barista 6,838 503.96 503.96 6,047.53
Crew 1 6,838 503.96 503.96 6,047.53
Crew 2 6,838 503.96 503.96 6,047.53
Crew 3 6,838 503.96 503.96 6,047.53
Crew 4 6,838 503.96 503.96 6,047.53
Line cook 6,838 503.96 503.96 6,047.53
Total SSS Expense 3,981.86 41,075.68

Schedule of PhilHealth Expense

year 1
Position Monthly salary PhilHealth Monthly ES Annual ES
Supervisor 15,000 187.50 162.5 812.50
Barista 6,838 100 100 500.00
Crew 1 6,838 100 100 500.00
Crew 2 6,838 100 100 500.00
Crew 3 6,838 100 100 500.00
Crew 4 6,838 100 100 500.00
Line cook 6,838 100 100 500.00
Total PhilHealth Expense 762.50 3,812.50

Schedule of Pag-IBIG Expense

year 1
Position Monthly salary Pag-IBIG Monthly ES Annual ES
Supervisor 15,000 300.00 260 1,300.00
Barista 6,838 136.76 136.76 683.80
Crew 1 6,838 136.76 136.76 683.80
Crew 2 6,838 136.76 136.76 683.80
Crew 3 6,838 136.76 136.76 683.80
Crew 4 6,838 136.76 136.76 683.80
Line cook 6,838 136.76 136.76 683.80
Total Pag-IBIG Expense 1,080.56 5,402.80

Schedule of Depreciation of Equipment, Tools and Fixtures

Net Book Va
Depreciation
Equipment Price Year 1 Year 2
(10 yrs)
Commercial Espresso Machine 8,940 894 8,046 7,152
Automatic Drip Coffee maker 4,725 473 4,253 3,780
Toaster 2,345.50 235 2,111 1,876
Microwave Oven 5,950 595 5,355 4,760
Industrial Burr Grinder 4,800 480 4,320 3,840
Refrigerator 12,395.00 1,240 11,156 9,916
Freezers 16,999 1,700 15,299 13,599
Commercial Blenders 5,718.25 572 5,146 4,575
POS system 42,000 4,200 37,800 33,600
Aircon 30,899 3,090 27,809 24,719
Printer 5,000 500 4,500 4,000
Telephone Unit 700 70 630 560
Weighing scale 1,300 130 1,170 1,040
Wireless router 1,800 180 1,620 1,440
Total Depreciation Expense - 143,572 14,357 129,215 114,857
Equipment

Net Book Va
 Depreciation
Tools Price Year 1 Year 2
(6 yrs)
Calculator 112.50 18.75 94 75
Mugs 1,625.00 270.83 1,354 1,083
Espresso cups 2,000.00 333.33 1,667 1,333
Plates 2,760.00 460.00 2,300 1,840
Measuring spoon 3,006.00 501.00 2,505 2,004
Measuring cup 864.00 144.00 720 576
Sugar pourers 2,598.00 433.00 2,165 1,732
Condiment organizers 880.00 146.67 733 587
Frothing pitchers 699.00 116.50 583 466
Tampers 1,759.79 293.30 1,466 1,173
Serving Trays 5,700.00 950.00 4,750 3,800
Dinner Knife 1,875.00 312.50 1,563 1,250
Teaspoon 1,650.00 275.00 1,375 1,100
Forks 1,650.00 275.00 1,375 1,100
Strainer 3,483.80 580.63 2,903 2,323
Tongs 1,193.48 198.91 995 796
Trash Bin 11,489.25 1,914.88 9,574 7,660
Total Depreciation Expense - tools 43,345.82 7,224.30 36,122 28,897

Net Book Va
Furniture and Fixtures Price Depreciation Year 1 Year 2
(6 yrs)
Table and Chair 30,000 5,000 25,000 20,000
Display Case 8,350 1,392 6,958 5,567
Kitchen Sink 8,100 1,350 6,750 5,400
Office Chair 2,896 483 2,413 1,931
Office Table 3,550 592 2,958 2,367
Total Depreciation Expense- F&F 52,896 8,816 44,080 35,264

Summary Year 1 Year 2

Equipment 14,357.18 14,357.18
Tools 7,224.30 7,224.30
Furniture and Fixtures 8,816.00 8,816.00
Total Depreciation Expense 30,397.48 30,397.48
 Total population Commonwealth
Holy spirit

Annual Demand
Target Area
Commonwealth, QC
Holy Spirit, QC
Total population

Computation:
Commonwealth, QC
Holy Spirit, QC
Total
Multiply by Employment Rate
Market size of employed
Multiply by ave. % of respondents
who eat kakanin and coffee
Net potential Market
Less: Served Market
Yearly Market
Monthly Market

average serving

200 4,007
400 4,007
200 4,007
200 4,007
 200 4,007
200 4,007
200 4,007
200 4,007
4,007
4,007
100 4,007
200 4,007
200 4,007
200 4,007
200 4,007
200 4,007
200 4,007
200 4,007
100 4,007
4,007
4,007
300 4,007
500 4,007
200 4,007
200 4,007
200 4,007
100 4,007
400 4,007
100 4,007
5,400

Products
year 2 year 3 year 4 year 5
Coffee Drinks
345,600.00 414,720.00 497,664.00 597,196.81 Caffe Latte
691,200.00 829,440.00 995,328.01 1,194,393.62 Hot Choco
345,600.00 414,720.00 497,664.00 597,196.81 Cafe Mocha
345,600.00 414,720.00 497,664.00 597,196.81 Espresso
345,600.00 414,720.00 497,664.00 597,196.81 Caramel Cafe
345,600.00 414,720.00 497,664.00 597,196.81 Cappucino
345,600.00 414,720.00 497,664.00 597,196.81 Brewed Coff
345,600.00 414,720.00 497,664.00 597,196.81 Steamed Mil

BF, Lunch and Dinner

7,200.00 8,640.00 10,368.00 12,441.60 Pandesal
 172,800.00 207,360.00 248,832.00 298,598.40 Palabok
115,200.00 138,240.00 165,888.00 199,065.60 Sopas
72,000.00 86,400.00 103,680.00 124,416.00 Donuts
201,600.00 241,920.00 290,304.00 348,364.80 Spaghetti
100,800.00 120,960.00 145,152.00 174,182.40 Sandwiches
288,000.00 345,600.00 414,720.00 497,664.01 Veggie Salad
144,000.00 172,800.00 207,360.00 248,832.00 Soup (diff. ki
108,000.00 129,600.00 155,520.00 186,624.00 Pasta

Kakanin desserts
108,000.00 129,600.00 155,520.00 186,624.00 Chocolate M
252,000.00 302,400.00 362,880.00 435,456.01 Bibingka
86,400.00 103,680.00 124,416.00 149,299.20 Biko
86,400.00 103,680.00 124,416.00 149,299.20 Kalamay
115,200.00 138,240.00 165,888.00 199,065.60 Egg pies
57,600.00 69,120.00 82,944.00 99,532.80 Pichi-pichi
230,400.00 276,480.00 331,776.00 398,131.21 Maja Blanca
36,000.00 43,200.00 51,840.00 62,208.00 Carioca
5,292,000.00 6,350,400.03 7,620,480.07 9,144,576.12

Year 2 Year 3 Year 4 Year 5

Annual Cost Annual Cost Annual Cost Annual Cost

193,536.00 232,243.20 278,691.84 334,430.21
366,336.00 439,603.20 527,523.84 633,028.62
172,800.00 207,360.00 248,832.00 298,598.40
183,168.00 219,801.60 263,761.92 316,514.31
193,536.00 232,243.20 278,691.84 334,430.21
207,360.00 248,832.00 298,598.40 358,318.08
179,712.00 215,654.40 258,785.28 310,542.34
179,712.00 215,654.40 258,785.28 310,542.34

2,880.00 3,456.00 4,147.20 4,976.64

115,200.00 138,240.00 165,888.00 199,065.60
57,600.00 69,120.00 82,944.00 99,532.80
28,800.00 34,560.00 41,472.00 49,766.40
144,000.00 172,800.00 207,360.00 248,832.00
43,200.00 51,840.00 62,208.00 74,649.60
216,000.00 259,200.00 311,040.00 373,248.00
72,000.00 86,400.00 103,680.00 124,416.00
 56,160.00 67,392.00 80,870.40 97,044.48

43,200.00 51,840.00 62,208.00 74,649.60

108,000.00 129,600.00 155,520.00 186,624.00
28,800.00 34,560.00 41,472.00 49,766.40
28,800.00 34,560.00 41,472.00 49,766.40
43,200.00 51,840.00 62,208.00 74,649.60
21,600.00 25,920.00 31,104.00 37,324.80
57,600.00 69,120.00 82,944.00 99,532.80
14,400.00 17,280.00 20,736.00 24,883.20
2,757,600.00 3,309,120.02 3,970,944.03 4,765,132.86

Schedule of Furniture and Equ

Year 4 Year 5 Description
172,469.69 207,170.69 Table and Ch
3,970,944.03 4,765,132.86 Display Case
4,143,413.72 4,972,303.55 Kitchen Sink
207,170.69 248,615.18 Office Chair
3,936,243.04 4,723,688.37 Office Table
Total

Year 4 Year 5 Equipment

2,161.18 2,226.26 Description
42,363.93 43,634.85 - Commercial
44,525.11 45,861.11 Automatic Dr
2,226.26 2,293.06 Toaster
42,298.86 43,568.05 Microwave O
Industrial Bu
Refrigerator
Freezers
Year 4 Year 5 Commercial
10,711.40 11,033.94 POS system
209,967.49 216,266.52 Printer
220,678.89 227,300.46 Telephone Un
11,033.94 11,365.02 Weighing sca
209,644.95 215,935.44 Wireless rou
Total

Schedule of Tools
 Year 3 Year 4 Year 5 Description
77,760 93,312 111,974 Calculator
12,960 15,552 18,662 Espresso cup
24,192 29,030 34,836 Plates
114,912 137,894 165,473 Measuring s
Measuring c
Sugar pourer
Condiment or
Frothing pitc
Year 3 Year 4 Year 5 Tampers
873,600 873,600 873,600 Serving Trays
Teaspoon
Forks
Strainer
Tongs
Trash Bin
Total
Packaging supplies
Description
Table napkin
Paper bag
Paper Cup an
Coffee stirrer
Total

Office Supplies
Description
Ballpen
Annual rate Bond Paper
Year 3 Year 4 Year 5 Clear tape
60,000 60,000 60,000 Scissors
180,000 185,567 191,306 Staple wire
86,616 89,295 92,057 Kraft roll
86,616 89,295 92,057 Time Card
86,616 89,295 92,057 Total
86,616 89,295 92,057
86,616 89,295 92,057
86,616 89,295 92,057
255,360 255,360 255,360
1,015,056 1,036,696 1,059,005
 Year 4 Year 5
6,331 6,331
15,312.50 15,750
1,759.62 1,759.62
6,980.46 7,179.90
6,980.46 7,179.90
6,980.46 7,179.90
6,980.46 7,179.90
5,400 5,400
18,000 18,000
74,725 75,960

year 2 year 3 year 4 year 5

Monthly Annual ES Monthly ES
Monthly ES Annual ES Monthly ES Annual ES
ES
1,105.50 13,118.60 1,105.50 13,266.00 1,157.63 13,891.50 1,157.63
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72
4,129.26 49,403.78 4,129.26 49,551.18 4,323.95 51,887.52 4,323.95

year 2 year 3 year 4 year 5

Monthly ES Annual ES Monthly ES Annual ES Monthly Annual ES Monthly ES
ES
187.50 2,225.00 187.50 2,250.00 187.50 2,250.00 187.50
100 1,200.00 100 1,200.00 100 1,200.00 100
100 1,200.00 100 1,200.00 100 1,200.00 100
100 1,200.00 100 1,200.00 100 1,200.00 100
100 1,200.00 100 1,200.00 100 1,200.00 100
100 1,200.00 100 1,200.00 100 1,200.00 100
 100 1,200.00 100 1,200.00 100 1,200.00 100
787.50 9,425.00 787.50 9,450.00 787.50 9,450.00 787.50

year 2 year 3 year 4 year 5

Monthly
Monthly ES Annual ES Monthly ES Annual ES Annual ES Monthly ES
ES
300.00 2,225.00 300.00 2,250.00 315.00 2,250.00 315.00
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
136.76 1,641.12 136.76 1,641.12 143.6 1,723.18 143.6
1,120.56 12,071.72 1,120.56 12,096.72 1,176.60 12,589.08 1,176.60

Net Book Value

Year 3 Year 4 Year 5
6,258 5,364 4,470
3,308 2,835 2,363
1,642 1,407 1,173
4,165 3,570 2,975
3,360 2,880 2,400
8,677 7,437 6,198
11,899 10,199 8,500
4,003 3,431 2,859
29,400 25,200 21,000
21,629 18,539 15,450
3,500 3,000 2,500
490 420 350
910 780 650
1,260 1,080 900

100,500 86,143 71,786

Net Book Value

 Year 3 Year 4 Year 5
56 38 19
813 542 271
1,000 667 333
1,380 920 460
1,503 1,002 501
432 288 144
1,299 866 433
440 293 147
350 233 117
880 587 293
2,850 1,900 950
938 625 313
825 550 275
825 550 275
1,742 1,161 581
597 398 199
5,745 3,830 1,915
21,673 14,449 7,224

Net Book Value

Year 3 Year 4 Year 5
15,000 10,000 5,000
4,175 2,783 1,392
4,050 2,700 1,350
1,448 965 483
1,775 1,183 592
26,448 17,632 8,816

Year 3 Year 4 Year 5

14,357.18 14,357.18 14,357.18
7,224.30 7,224.30 7,224.30
8,816.00 8,816.00 8,816.00
30,397.48 30,397.48 30,397.48
Commonwealth 210,192
117,080

Population employment rate

210,192
117,080
327,272

210192
117,080
327,272 872,195
92.80% 90.5%
303,708 789,336

90%
273,338
225,253
48,085
4,007
Coffee Drinks
67.20 120.00 52.80 56%
63.60 120.00 56.40 53%
60.00 120.00 60.00 50%
63.60 120.00 56.40 53%
67.20 120.00 52.80 56%
72.00 120.00 48.00 60%
62.40 120.00 57.60 52%
62.40 120.00 57.60 52%

BF, Lunch and Dinner

2 5.00 3.00 40%
 40 60.00 20.00 67%
20 40.00 20.00 50%
10 25.00 15.00 40%
50 70.00 20.00 71%
15 35.00 20.00 43%
75 100.00 25.00 75%
25 50.00 25.00 50%
39 75.00 36.00 52%

Kakanin desserts
10 25.00 15.00 40%
15 35.00 20.00 43%
10 30.00 20.00 33%
10 30.00 20.00 33%
15 40.00 25.00 38%
15 40.00 25.00 38%
10 40.00 30.00 25%
10 25.00 15.00 40%
Schedule of Furniture and Equipment
Qty. Unit Cost Total Cost
6 5,000 30,000
1 8,350 8,350
1 8,100 8,100
1 2,896 2,896
1 3,550 3,550
52,896

Qty. Unit Cost Total Cost

1 8,940 8,940
1 4,725 4,725
1 2,345.50 2,345.50
1 5,950 5,950
1 4,800 4,800
1 12,395.00 12,395.00
1 16,999 16,999
1 5,718.25 5,718.25
1 42,000 42,000
1 5,000 5,000
1 700 700
1 1,300 1,300
1 1,800 1,800
112,673

Schedule of Tools
 Qty. Unit Cost Total Cost
1 112.50 112.50
25 80.00 2,000.00
30 92.00 2,760.00
3 1,002.00 3,006.00
1 864.00 864.00
2 1,299.00 2,598.00
1 880.00 880.00
1 699.00 699.00
1 1,759.79 1,759.79
6 950.00 5,700.00
30 55.00 1,650.00
30 55.00 1,650.00
5 696.76 3,483.80
2 596.74 1,193.48
3 3,829.75 11,489.25
39,845.82
Packaging supplies
Total Cost Total Cost
Qty. (Daily) Unit Cost
(Monthly) (annually)
4 10.75 1,290.00 15,480.00
10 12 3,600.00 43,200.00
8 44.75 10,740.00 128,880.00
1 12.75 382.50 4,590.00
16,012.50 192,150.00

Office Supplies
Total Cost Total Cost
Qty. Unit Cost
(Monthly) (annually)
3 14 42.00 504.00
4 156 624.00 2,496.00
4 17.25 69.00 828.00
1 155 155.00 620.00
4 8.25 33.00 396.00
30 60 1,800.00 21,600.00
1 45 45.00 45.00
2,768.00 26,489.00
year 5
Annual ES
13,891.50
6,332.67
6,332.67
6,332.67
6,332.67
6,332.67
6,332.67
51,887.52

year 5
Annual ES
2,250.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
 1,200.00
9,450.00

year 5
Annual ES
2,250.00
1,723.18
1,723.18
1,723.18
1,723.18
1,723.18
1,723.18
12,589.08