FEASIBILITY STUDY OF EUPHORIA CAFÉ AT STO.

NINO, SABLAYAN,
OCCIDENTAL MINDORO

RESEARCHERS:
MA. CRISTINA C. DELA CRUZ
CRISSHA MAY G. MACALALAD
ESTHEFANNY G. GONZALES
HANNA BEI GALAPON
JORANE A. DEL ROSARIO

JULIFE A. RIVERA

MARK DAVE O. DOMINGO

ASHLEE CLEARE COLONGAN

ANALYN LORENZO

GLADEMOR TARCENA

GRADE 12
Accountancy, Business and Management
LUCA PACIOLI

RICHARD GOUPIO
SUBJECT TEACHER
 CHAPTER 1

INTRODUCTION

A. BACKGROUND OF THE STUDY

Nowadays, a lot of adults and teenagers need to have a coffee in their system due to the

late night works such as projects, school works and office works. Sometimes, people also

drink coffee just to bond and relax together.

Our business can be very helpful not only to people who needs to be alert, awake, alive and

enthusiastic all the time, but also to people who search for relaxation and bonding times

together. We all know that coffee is a caffeine that acts as a central nervous system stimulant

that can boost one’s enthusiasm, thus making one active. But, coffee time can also help by

strengthening bonds among people who just want to talk and relax while having coffee.

As we all known, the economy of every country is based on small businesses. It’s the best

way to seek success at the beginning of your business life; moreover, it’s the way to fulfil

aspiration as well as wants. As we are young business students, we always approach to

undertake attractive opportunities that represent the corner stone of shining life. We get the

chance to meet one of the inspiring investors who used to encourage youth people in business

field. He trusted as to start a feasibility study for a project that he is really concerning about.

The idea of the project is not new in the local market; the idea of the project is a traditional

coffee shop like some well-known coffee shops like Star Bucks, Caribou, Coffee Republic

and more.

Sto. Nino is a barangay in Sablayan municipality, Occidental Mindoro province. The

population was 7,490 according to the 2020 census. This accounted for 8.09 percent of

Sablayan’s total population. Sto.Nino is located on the island of Mindoro at approximately

12.8630, 120.7905. At these coordinates, the elevation is estimated to be 10.8 meters (35.4

feet) above mean sea level.

According to the 2015 census, there are 59 youth dependents for every 100 working-age

population in Sto. Nino;6 aged/senior citizens for every 100 working-age population ; and 65

dependents (young and old-age) for every 100 working population overall. With median age

of 22 and the other half is over the age of 22.

We assure that the people who manage the business are capable of handling a business.

They should be responsible, well disciplined, consistent and humble.

 B. OBJECTIVES OF THE STUDY

General Objective

The general objective of the business of the proposed Euphoria Café is to determine

its feasibility and viability in Sto. Niño Sablayan, Occidental Mindoro

Specific Objective

 To earn profit in the fastest time as possible;

 To create jobs;

 To create effective marketing strategies that will ensure that the business will be

stable in the market;

 Maintain a high standard of food quality and service;

 Ensure a friendly comfortable atmosphere;

 Offer discount coupons;

 To create a positive, respectful workplace and to empower our staff to be themselves

and to achieve their fullest potential;

 To treat our customers respectfully as our guests;

 To offer our guests service that is prompt, efficient, friendly, and relaxed.

 To offer and serve the best coffee, and frappe in affordable price.

 To help our customers relieve their daily stresses by providing peace of mind through

great ambiance, convenient location, friendly customer service, and products of

consistently high quality.

  To monitor the coffee shop process periodically by using customer feedback survey

questionnaires in order to handle positivity the challenge/s if need to.

C. SOCIO- ECONOMIC DESIRABILITY

• Owners

- The objective of every business is to earn profit so the owners have the probability of

business success. To build a successful career the owners must have a great influence over

his/her employees. Managing the café and the employees is the responsibilities that bring the

exponential results of the business.

• Government

The implementation of the business would raise more revenues for the government to use.

They would be able to profit from the business’s income tax and the income taxes of the

employees. The government would then have more budgets to execute their projects such as

roads and infrastructures.

• Community

- The proposed business would need man power to start off the services and to administer the

transactions of the business. Therefore, the business would need to employ people to do the

work. This would improve the standard of living for the employees

• Customers

- The customers will be the greatest beneficiaries of this this proposed business for they will

experience the best coffee and services while doing there paper works. Moreover, the café

brings peace, calmness and relaxing feelings that are well-fine for stress people.
 D. SIGNIFICANCE OF THE STUDY

This study is aim to determine the influence of service quality and servicescape

that will affect customer satisfaction towards behavioral intentions in Euphoria Café.

Nowadays customers visit coffee shop not only for the quality of

the beverage, but mainly for self-ego. With the growing competition in coffee

industry, product is no longer the only element that plays important role in the

industry, meanwhile, other factors such as service quality and servicescape also play

important role in affecting customer satisfaction. Therefore, it is important for

marketers to understand which factors will have greater impact to attract customers.

The target market of the business are drip coffee drinkers, coffee shop lovers,

specialty coffee drinkers, and whole bean buyers in the area. And it will provide best

products to satisfy the expectations of the customers.

The business is located at Barangay Sto. Nino, Sablayan, Occidental Mindoro. The

proponents chose this site because it is near the target markets. The location is easy to find for

it is near the national road and the transportation is very easy.

E. RESEARCH METHODOLOGY

Research method was used to determine the market viability of this cafe in its location.

The study was carried out through interviews and researchers and with a survey, done by

personally distributing questionnaires at Dangerous Street, Buenavista, Sablayan, Occidental

Mindoro it also the location where the business will be established.

 Other relevant information for the study was obtained from the internet, books, and

published feasibility studies.

F. SURVEY AND MARKET SHARE

The market shares of each of the competitors of the business were estimated through
our questionnaire. We decided as one of the assumptions to determine our market share as the
average of the lowest three competitors ( Warlo Café, Kafe Point, Shamtea). The number we
got was 9% of the market.

Moving on to calculate the number of customers and days on the fact that we want to
establish our shop in Sto. Nino, Sablayan, Occidental Mindoro, we took the number of the
population in the three main areas Poblacion, Buenavista, and Sto. Nino, where we are
focused on the age groups between 18-24, 25-34, and 35-44 years that fit out assumption. We
multiply the total number of each of this age group by its weight from the age table we have
from the survey. As a final step, we multiply the total by the calculated market share and end
up with around 161 customers per month.
 CHAPTER II

MARKETING STUDY

A. PRODUCT OFFERINGS

Cafe is a small eating and drinking establishment, historically a coffeehouse, usually

featuring a limited menu; originally these establishments served only coffee. Coffee house

provide a place to gather, work, and drink. Smart use of atmospherics can not only help to

attract more customers, but also create a space in which they will savor both their coffee and

their experience in the establishment. Major products sold by coffee shops include beverages

as well as complimentary food items. Beverages include brewed coffee and tea; espresso

drinks (cappuccinos, cafe lattes); cold blended beverages; bottled water; soft drinks; and

juices In order to sustain the development and growth of coffee shop industry, the business

will provide unique products to its target customers.

B. TARGET MARKET

Some people in Sablayan, Occidental Mindoro believe that coffee is the first beverage

consumed in the morning and can be relied upon for energy to help them get through the day.

For some, the smell and taste of coffee are comforting. If you are deprived of sleep, having a

cup of your favorite brew can help you feel more relaxed and ready to be productive. In view

of this, the business comes up with the idea to offer unique and comforting coffee to its target

customers.

The target of the proposed business are the drip coffee drinkers, coffee shop lovers,

specialty coffee drinkers, and whole bean buyers in the area. The proponents will provide

unique products to satisfy the needs of the customers.

C. COMPETITION

EUPHORIA CAFÉ established at the chosen location which is Barangay Sto, Nino,

Sablayan, Occidental Mindoro. The location of the business is surrounded of residential

homes, market, carinderia, DENR office, Sports Complex and small sari- sari stores.

Although, there is other coffee shop nearby this competitor is not a threat for business

because consumers taste and personal income drive demand. The profitability of individual

companies depends on the ability to secure prime locations, drive store traffic, and deliver

high-quality products completely our cafe serve all of that qualifications. In addition, our

location is perfect because its near in Sablayan Sports complex which is advantageous to

notice.

D. MARKETING STRATEGIES

Since there are a lot of residents in Sto. Nino, Sablayan, Occidental Mindoro are students,

workers that needs place where they can study and work productively. From this, we come up

with the idea to put-up a cafe that brings a relaxing, healing and peaceful cafe to help them

relieve their stress and be calm at once.

In order to have a successful outcome of the business that we're going to build, the

proponents decides to conduct some effective strategies to attract the customers to visit and

buy our products by posting our business online stating the good benefits of it to people, we

will include there that our café offer a free Wi-Fi, quiet atmosphere inside of the café where

they can read books because our café has its own bookshelf, and it is also a perfect space to

study and relax.

MARKETING MIX

 PRODUCTS - The company offers a lot of variants and flavours in coffee. Coffee

based offering of StressFree Cafe are: Espresso, Macchiato, Americano, Cappuccino,

Flat White, Coffee Latte, and Caramel Latte. Some of the ice blended products

offered by StressFree Café are: Cold Brew, vanilla sweet ice cream cold bree, ice

americano, iced latte and iced mocha. The StressFree Café also sells tea based drinks

like hot tea, matcha blend, lemon tea, ice thai tea, meals, and deserts. We will also be

launching new drink or food with a high of quality every two months.

 PRICE - The products offered by StressFree café are priced at premium range

because of its brand value and high quality. Our company always believes that price is

secondary for any customer and focuses on delivering good quality products. The

company provides three variants in its beverages like small, regular and large. The

price is also directly proportional to the quantity ordered. The price of coffee also

varies according to the supplement added to coffee like extra chocolate, cream etc.

 PROMOTION - The promotion and advertising include distribution of posters and

pliers around the municipality of Sablayan, Occidental Mindoro. In addition creating

a website and Social media page for other information about our cafe. One of the most

priorities of this business to is to provide a good service and offer a healing menu to

the costumers.

 PLACE - The business is located at Sto. Nino, Balud, Sablayan Occidental Mindoro,

near at Kriza Nhel’s Store that is a good place. A simple, plain and quite place to have

a soft spot and peace of mind. It has a great space that could still be utilized well.

Additional decorations and furniture will surely add appeal to the store.
 CHAPTER III

TECHNICAL STUDY

A. Production Process

Stress Free Cafe is a coffee shop that serves hot and cold coffee, meal, snacks and

desserts in a cosy environment. It offers free WIFI access, electric socket for gadgets, and

books. If you are not a coffee drinker, the café also offers tea based drinks.

In addition, it will offer a lot of variants and flavours in coffee. We will also be

launching new drink or food with a high of quality every two months.

Figure 1

START

SERVE THE CUSTOMER

ENTERTAIN AND ASSIST THE CUSTOMER

PROVIDE THE CUSTOMER NEEDS

ACCEPTS PAYMENTS

E N D
LIST OF PRODUCTS OF THE PRODUCED BUSINESS

Product Selling Price

Hot Beverages

espresso con panna 22

ristretto 12

doppio 20

cappuccino 33

café latte 33

espresso machiatto 26

café Americano 15

Café Mocha 52

Super Cappuccino 50

Caramel Macchiato 52

Signature Chocolate 40

Iced Coffee Beverages

Iced Café Latte 40

Iced Caramel Macchiato 59

Iced White Mocha 59

Iced Café Mocha 59

Iced Cappuccino 39

Iced Americano 23

Iced Chocolate 55

Blended Drinks

Mocha Frappuccino 95
Macadamia Mocha Frappe 95

Caramel Frappuccino 95

Caramel Almond Frappe 95

Coffee Frappuccino 59

Java Chip Frappuccino 105

Coffee Jelly Frappe 79

Strawberry Cream Frappuccino 85

Cream Based Frappe

Strawberry Cream 105

Chocolate Cream 85

Caramel Cream 85

Vanilla Cream 95

Brewed Coffee 33
 B. Machinery, Equipment, Furniture and Fixtures

Table 1.1

Machineries & Equipment

MACHINES AND Quantity Economic Unit Cost Total Cost

EQUIPMENT (Cafe) Useful Life

Coffee 1 10 36,897 36,897

Machine/brewer
Blender 2 10 3,619 7,238
Refrigerator/freezer 1 10 49,654 49,654
Aircon 1 20 39,198 39,198
Coffee Grinder 1 8 4,320 4,320
Wi-Fi 1 5 4,500 4,500
TOTAL: 141,807

Table 1.2

Furniture & Fixtures

FURNITURE & Quantity Economic Unit Cost Total Cost

FIXTURES Useful Life

Book Shelf 1 15 3,900 3,900

Table & chair set 5 15 3,300 16,500
Table Bar set 1 15 4,900 4,900
Display Case 1 15 8,000 8,000

TOTAL: 26,790
 C. Building

The proponents will rent the residential land owned by Liwayway Contreras located at

Balud, Sto. Nino, Sablayan, Occidental Mindoro amounting to Php 1,500.00 monthly and

amounting Php18,000.00 annually. The proponents agreed to finish the completion of internal

and external part of the building and it has an estimated cost of Php 150,000.00. The building

measures 1,008 square feet.

D. Floor Plan

Our area measures 880 square feet. Our area is enough to display all the necessary

products of the business and the operation will be smooth.

F. Capacity/Scheduling

 Store Lay-Out

Figure 2 presents the store layout of STRESS-FREE CAFÉ. It has 26 seating

capacity. The beverage preparation area is in rectangular shape and can

accommodate 2 to 3 personnel.
  Location Map

G. Utilities and Other Cost

MONTHLY ANNUAL
PARTICULAR SOURCE USES
COST COST

Power & Light OMECO Source of power 5,000.00 60,000.00

Water SWD Water Supply 500.00 6,000.00

Wi-Fi Globe Internet con. 1,499 17,988

Total: 83,988.00
 H. Waste Management

All waste collected in the area will be properly disposed of in the trash bins provided by

the proposed business. The waste will be collected on a daily basis by government garbage

trucks.

CHAPTER IV
 ORGANIZATIONAL AND MANAGEMENT STUDY

A. Form of Business Ownership

The partnership in this business is between two (2) persons. They are a senior high

school friends that would combine their money and properties to raise the capital

requirements of the business. The partners will own the planned business and will fund it

with their own money. The proponents would also offer their ideas and comments in order to

learn more about the collaboration and help it succeed. The production and marketing of the

business will be shared by both partners.

B. Organizational & Management Structure

The proposed business, in contrast to the authoritarian method, will utilize a democratic

decision-making style in which everyone has the opportunity to submit ideas to the decision.

The following organizational structure will be used by the company. The organizational

structure below depicts the flow of authority:

Figure 4.1

Manager

Cashier

Barista
C. PERSONNEL REQUIREMENTS

CASHIER
-female /male

-single /married

-High school diploma coupled with experience in related positions, as well as working
knowledge in a similar role

-Excellent mathematical, multitasking, and computer skills

-Proficiency in using computers, calculator, and other machines required for transactions

-Outstanding customer relation skills and ability to ensure a customer priority culture

-Ability to work with flexibility in a continuous schedule of day, nights, holidays, and
weekends.

BARISTA

-Female /male

-single /married

-Barista Requirements:

-High school diploma or equivalent.

-Experience in food and beverage preparation or customer service preferred.

-Training and willingness to continue learning about food and beverage preparation.

-Exceptional listening and communication skills.

-Ability to walk, bend, and stand for extended periods.

-Availability to work around peak hours, including nights, early mornings, weekends, and
holidays.

-A polite, engaging personality.

-Commitment to customer satisfaction and service excellence.

-Willingness to work as part of a high-energy, efficient team in a fast-paced environment

 D. JOB DESCRIPTION AND SPECIFICATION

The personnel will have the following duties and responsibilities. The tasks assigned to every

employee will be a great help for the growth of the business.

Cashier

 Process sales transactions

 Calculate the cost of products or services
 Accept payments
 Calculate and return change when required by the payment method
 Maintain adequate change denominations in the cash drawer and request
additional change
 Answer customer questions about products or services
 Reconcile cash drawers and sales receipts
 Report issues with equipment

Barista
 Give customers drink menus and answer their questions regarding ingredients
 Take orders while paying attention to details (e.g. preferences of coffee blend, dairy
and sugar ratios)
 Prepare beverages following recipes
 Serve beverages and prepared food, like cookies, pastries and muffins
 Receive and process payments (cash and credit cards)
 Keep the bar area clean
 Maintain stock of clean mugs and plates
 Check if brewing equipment operates properly

E. COMPENSATION PACKAGE
 POSITION MONTHLY SALARY ANNUAL SALARY
Manager 6,900.00 82,800.00
Cashier 6,000.00 72,000.00
Barista 7,200.00 86,400.00

Total: Php20,100.00 Php241,200.00

Fringe Benefits

PHILHEALTH
POSITION MONTHLY SALARY SSS ( annual) ( annual) TOTAL

Manager 6,900.00 3,726.00 2,100.00 12,726.00

Cashier 6,000.00 3,240.00 2,100.00 11,340.00
Barista 7,200.00 3,888.00 2,100.00 13,188.00

Total: Php20,100.00 Php10,854.00 Php6,300.00 Php37,254.00

CHAPTER V

FINANCIAL STUDY
 A. Major Assumptions

The following assumptions are used in preparing the projected financial statements of

the business.

1. Sales are determined by multiplying the production capacity by the selling

price. Sales are projected to increase 10% yearly

2. Production cost is projected to increase by 10% yearly.

3. Salaries, utilities, advertising, SSS & Philhealth, 13 month pay,

transportation expense and miscellaneous expense will increase by 10%

yearly.

4. Rent expense, permits & license will not increase.

5. Equipment, furniture and fixtures will be depreciated.

6. Provision for income tax is 30% of net income before tax.

7. Inventory level will be maintained at 25 % yearly.

B. Capital Requirements

The capital needed in putting up the business is amounting to P386,633.50.

WORKING CAPITAL
Inventory Php 118,588.00
Salaries & Wages 20,100
1,429.5
SSS & Philhealth Contribution 0
6,999.
Utilities 00
1,000.0
Advertising Expense 0
1,500.0
Rent Expense 0
3,500.0
Permits & Licenses 0
150,000.
Renovation Expense 00
 500.0
Miscellaneous Expense 0

Total Working Capital: Php 303, 616.50

Acquisition Of Fixed Assets

Machineries & Equipment 141, 807.00
Furniture & Fixtures 26, 790.00

Total Fixed Assets: 168, 597.00

Total Project Cost: Php 472,213.50

C. Source of Fund

The capital required in putting up the business will come from the personal savings of

the partners. Php236, 106.75 will be contributed by each partner to gain a total of

Php472, 213.50.

D. Sales Forecast

The results derive from the survey were used in the estimation of the sales and the

final results are summarized in the following table.

Factor Expectation Rounding

Price Php 274.99 Php 275.00

Visiting 3.93 4

No. of customer 161.1 161

Market Share 9% 9%

Yearly Sales Php 2,125,200.00

 Price- the price that we forecasted was calculated from the survey figures. We had

five price categories in the survey (0-100, 101-300, 301-500, 501-700, 701-900), and

as the first step we calculated the average price of each of this categories ranges. Then

we multiplied each of the price averages of each the categories with its weights that

we have obtained from the survey and the result was rounded up to Php 275.

 Visiting – we followed the same manner of price calculations to get the number of

visiting monthly. We get the number of 4 visits monthly per customer.

 Number of customer – before calculating the number of customers, we had to

estimate our market share if we entered the local market. The market shares of each of

the competitors of this business were estimated through our questionnaire. We

decided as one of the assumptions to determine our market share as the average of the

lowest three competitors we have ( warlo café, kafe point, shamtea). The number we

got was 9% of the market.

Moving on, to calculate the number of customers and based on the fact that we want

to establish our shop in Sto. Nino, Sablayan, Occidental Mindoro, we took the number

of population in three main areas Poblacion, BUenavista, and Sto, Nino; where we

focused of the age groups between 18-24, 25-34, and 35-44 years that fit out

assumption. We multiply the total number of each of this age group by its weight
 from the age table we have from the survey. As a final step, we multiply the total by

the calculated market share and end up with around 161 customers per month.

Depreciation

Economic
Particular Quantity Unit Cost Total Cost Depreciation
Useful Life
Equipments & Machineries:

Coffee Machine 10 1 Php36, 897.00 Php36, 897.00 Php3,689.70

723.8
Blender 10 2 3,619.00 7,238.00 0
4,965.4
Refrigirator 10 1 49, 654.00 49, 654.00 0
1,959.9
Aircon 20 1 39,198.00 39,198.00 0
 Coffee Grinder  8 1 4,320 4,320 540
Wi-Fi 5 1 4,500 4,500 900

Sub- total: Php12,778.80

Furniture& Fixtures:
Book Shelf 15 1 Php3,900.00 Php3,900.00 Php260.00
3,300.0 16,500 1,100.
Table and chair set
15 5 0 .00 00
4,900.0 326.6
Table Bar Set 15 1 0 4,900.00 7
533.3
Display case 15 1 8,000.00 8,000.00 3

Sub- total: 2,220

Total: Php14,998.80

E. Projected Financial Statements

1. Projected Income Statement

 This computation of the project`s total revenues and total costs for one period of fiscal

year, thereby arriving at the concerns net income or deficit with in the period, together with

its performance in terms of profitability and cost control.

2. Projected Statement of Cash Flow

It is called cash budget. It is a systematic presentation of cash receipts and cash

disbursement for a given operating period or fiscal year, taking for granted the accrual

concept in accounting.

The cash budget is also used to estimate future loans or financing needs optimize the

timing of project financing and maximize profitability by efficient cash utilization.

3. Project Statement of Financial Position

Balance sheet or statement of Financial Position shows the assets derived by the

project from corresponding liabilities and equities. It is an overall picture of firm`s financial

condition as of a certain time.

Furthermore, it shows the major changes brought about by the project`s operations

with in the fiscal period.

EUPHORIA CAFÉ
Projected Income Statement
For the Year Ended December 31, 2023-2025
2023 2024 2019
 Sales Php 2,125,200.00 Php2,337,720.00 Php2,571,492.00

Less: Cost of Sales

Beginning Inventory - 132,825.00 172,672.50
Add: Purchases 531,300.00 557,865.00 585,758.25
Goods Available For Sale 531,300.00 690,690.00 758,430.75
Less: Ending Inventory -132,825.00 -172,672.50 -189,607.70
Cost of Goods Sold 398,475.00 518,017.50 568,823.05

Gross Profit Php1,726,725.00 Php1,819,702.50 Php2,002,668.95

Less: Operating Expense

Salaries & 13th Month Pay Php261,300.00 Php287,430.00 Php316,173.00
SSS &Philhealth Contribution 17, 154.00 18,869.40 20,756.34
Utilities 83,988.00 92,386.80 101,625.48
Advertising Expense 12,000.00 13,200.00 14,520.00
Rent Expense 18,000.00 18,000.00 18,000.00
Permits & Licenses 3,500.00 3,500.00 3,500.00
Renovation Expense 150,000.00 - -
Miscellaneous Expense 6,000.00 6,600.00 7,260.00
Depreciation Expense 14,998.80 14,998.80 14,998.80

Total Operating Expense Php566,940.80 Php454,985.00 Php496,833.62

Income from Operation Before Tax 1,159,784.20 1,364,717.50 1,505,835.33

Income Tax ( 30%) 347,935.26 409,415.25 451,750.60
Net Income Php811,848.94 Php955,302.25 Php1,054,084.73

EUPHORIA CAFÉ
Projected Cash Flow
For the Year Ended December 31, 2023- 2025
2023 2024 2025
CASH FLOW
Sales Php 2,125,200.00 Php2,337,720.00 Php2,571,492.00
Cash Investment 472,213.50 661,098.90 925,538.46
Total Cash Inflow Php2,597,413.50 Php2,998,818.90 Php3,497,030.46

CASH OUT FLOW:

Acquisition of Fixed Assets:
Machineries &Equipments Php141, 807.00
Renovated Building 150,000
Furniture & Fixtures 26,790.00

OPERATING EXPENSES:
Cost of Sales 398,475.00 518,017.50 568,823.05
Salaries Expense 241,200.00 265,320.00 291,852.00
SSS & Philhealth Contribution 17, 154.00 18,869.40 20,756.34
Utilities 83,988.00 92,386.80 101,625.48
Advertising Expense 12,000.00 13,200.00 14,520.00
Rent Expense 18,000.00 18,000.00 18,000.00
Permits & Licenses 3,500.00 3,500.00 3,500.00
Miscellaneous Expense 6,000.00 6,600.00 7,260.00
Tax Expenses 212,520.00 233,772.00 257,149.20
CASH BALANCE: Php1,285,979.50 Php1,829,153.20 Php2,213,544.39
 CHAPTER VI

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

A. SUMMARY OF FINDINGS

The proposed EUPHORIA CAFE is determined its feasibility and viability in Barangay

Sto. Nino, Sablayan, Occidental Mindoro.

Due to the earnings generated by the firm, the owners gain from the project. They also

improved their knowledge and abilities in order to effectively compete against their

competition. The business's implementation aids the government by raising its assets, which

are derived from various taxes and allowances paid by the firm throughout its pre-operation

to its normal operation. This increases municipal assets, which may then be used to advance

the municipality's development. Qualified individuals who wish to establish this firm will

have the possibility to obtain a better career or source of income. Furthermore, the

community's unemployment rate will be reduced. The customers get benefit from the

business for they will not go to several coffee shop/ cafe to purchase their cravings. The

products they are looking for will be offered by the proposed business.

B. CONCLUSION

Based on the data collected, the proponent

Concluded that Euporia Cafè that would be established in Barangay Sto.Niño Sablayan

Occidental Mindoro is Feasible and viable and e it can be seen in the data we've been

collected.
 C. RECOMMENDATION

The proprietors highly recommend the structure of the said business as soon as
possible. After 2 or 4 years of the operation the partners also decided to provide more
products for the development of the proposed business. The proponents are aiming towards
the achievements of the organisation.