TABLE OF CONTENTS

 INTRODUCTION

Description of the Business

Location of the Business

Funding Requirement and Source of Funds

 EXECUTIVE SUMMARY

Vision, Mission, Goals and Objectives

Business Model

Business and Product Position

Wealth Improvement Approaches

Parties Supporting the Business

 ENVIRONMENTAL ANALYSIS

Trend in Industry

Consumer Analysis

Market Segmentation and Targeting

Demand Analysis

Market Forecast

Demand and Supply Forecast

Market Share

Market Position

Market Strategy

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 BUSINESS DESCRIPTION

Product Description

Equipment, Materials Needed

Site of the Business

Personnel Requirement

 ORGANIZATIONAL PLAN

Form of Business Organization

Liability of the Owner

Organizational Structure

Role of the Owner

Proposed Salary

 OPERATIONAL PLAN

Evaluation of Suppliers

Purchase Procedure

Storage and Inventory Control

Sales Procedure

 Marketing Plan

 Financial Plan

 Appendices

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Introduction

All-In Enterprise is a Convenience Store Business of the 21st Century,

fulfilling the needs and wants of people that will continue to exist in the next

generation. It is made special for students, teachers and all the people in

community. Different foods can be tasted and different products were sold.

These foods include biscuits and drinks. We also have dessert with

delectable taste that will surely satisfy our customer’s cravings. We are open

for a long period of hours. All-In Enterprise offers quality foods and products

for a better price and tells everyone that "We have all you want, we are all

you need".

The proposed business location for the first All-in Enterprise will be in

Bago City. Three possible sites are being considered in this area: the General

Luna Street, Brgy. Balingasag, Brgy. Poblacion, Brgy. Lag-asan. This is an

excellent location to sure our target market. The sari-sari store is centrally

located and easy to reach. It can be found near the school grounds in order

for students and teachers to access our products easily. Each will need

approximately 500-700 square feet. This area will include freezer space for

on-site storage of frozen product. The operating space will consist of a

counter and serving area, pre warmer, and ambient display cases.

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 Our start-up capital is ₱470,000 which consist of ₱120,000 worth of

equipment and ₱350,000 beginning cash. These costs are financed by the

partners in the business. Then part of the profit will be added to the capital

for us to buy more products and offer our customers or consumers a wider

range of quality food and products.

Executive Summary

Vision, Mission, Goals and Objectives

All-In envision to be an organization that grows our business and at

the same time serves the noble purpose of helping our customers to access

what they need and want. We also envision that in the future, we can

continue to make practical marketing services available and affordable to

everyone, not only for teachers, students and people in our community but

also for other people in the country. We strive to sort marketing genius,

innovation, entrepreneurial and empowered team, meeting the expectations

of our customers, society and at the same time different benchmarks.

All-In Enterprise’s mission is to give opportunity to our customers and

target market specifically the students, teachers and people in the

community to buy our quality foods and products easily. Also to delight them

with superior value-for-money products and services; and to educate our

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customers to our new product offering by which we can use our skills in the

word-of-mouth marketing.

Our company’s goal is to engage in developing and introducing high

quality and breakthrough products to a large number of consumers. All-In

aims to stimulate demand and convince customers to make a purchase and

build long term relationships with them.

The major objective of our store is to sell products and earn the

highest profits. Also All-In strive for more customer traffic in their stores.

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Business Model

Key Partners Key Value Customer Relationship C

The following Activities Propositio *friendly approach of customer u
are the suppliers *Selling of ns servants or waiters/waitresses. s
whom we different *Money saving t
trusted beverages and *Convenient o
*Marites Vegetable food *Open from m
Supplier menus/meals 7am-9pm e
-directly supplies Key Resources *lots of food Channels r
fresh vegetables •Reliable and beverages *Facebook page
from Mt. Kanlaon Suppliers choices *customer servants S
*Mang Regor •People e
Meatshop •Stores g
-Supports us with •Products m
different fresh meat e
supplies n
*Bago City Market t
the place where we s
buy ingredients and *
spices for our S
menus. t
*Hired Local Cooks u
-prepare, cook and d
plan for the food e
menus to serve. n

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Cost Structure Revenue Streams
Initial Purchase Capital *Margin over product sales
*Advertisements, Posters and Fliers
*Special Offers

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Business and Product Position

For students and teachers who need school stuff, foods, sweets and

other products, All-In is ready to serve our customers. All- in Enterprise is

an extraordinary convenience store that provides our customer’s needs.

Unlike other convenience store, All-In Enterprise provides low price and

comprehensive selection that can really satisfy each person’s taste.

Wealth Improvement Approaches

“Continuous improvement is a philosophy,” says Josh Ramsbottom,

Business Consultant.

The All-in Enterprise is engage in the following approaches and tools for the

continuous improvement of the business.

 Lean Management –an approach which supports the concept of

continuous improvement, a long-term approach to work that

systematically seeks to achieve small, incremental changes in

processes in order to improve efficiency and quality. Likewise, All-In

Enterprise maximizes customer value and its ultimate goal is to

provide perfect value to the customer.

 Value Stream Mapping-a method used by All-In Enterprise which

analyzes the current state and designing a future state for the series

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 of processes to take a product or service from its beginning to the

customer.

 Process Mapping – where All-in Enterprise used to visually

demonstrate all the steps and decisions in running the business. Thus,

Process Map describes the flow of materials and information that is

visible to everyone and better understands it and see areas for

improvement.

Here are also the steps for making continuous improvement in All-In

Enterprise:

1. Look for the systems and gauge which are working well and not.

2. Tap the team –open for suggestions and feedback about the business

process may it be bad or good, and think of a solution.

3. Seek the loyalty and trust of the customer and the team for

productivity.

4. Never stop in looking for continuous improvement that will respond to

change and growth, thus keeping the competitive edge sharp.

Parties Supporting the Business

In every business, we have this so called “parties” who supports the

business in each company. They are also the one that provides the goods

and services in each store/company. In All-In, we have these sponsors who

also provides financially and they are the investors. Those investors are the

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one who commits capital with the expectation of financial returns. So, with

the help of these investors we can easily import/export our products and

services through the different places/countries. And also, having these

“parties” supporting the business could help us to be more profitable.

Environmental Analysis

Trend in Industry

Convenience stores in the Philippines are seen to continue prospering

on the back of expanding urbanization with the different players expected to

have a combined total of at least 100 new outlets by yearend. Convenience

stores are fastest growing retail channels in the Philippines. Survey shows

the 3,000 Filipino homes in urban and rural areas in the country reveals that

18.5% of Filipino households are now buying in convenience stores, which is

2% higher than the preceding year. The convenience store format would

continue to serve consumers especially those from the business process

outsourcing industry because of its 24/7 operations.

Asia is the largest grocery market in the world and with 6.3% CAGR

growth rate its market size will reach 48USD by 2011, equivalent to Europe’s

and North America’s combined.

Among all the modern grocery channels, convenience is showing strongest

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channel growth across Asian countries because of the region’s rapid

urbanization, growing young population, and increasing disposable income.

Many retailers and manufacturers are looking to capitalize on this by

investing in new markets and/or expanding their operations.

Consumer Analysis

In All-in Enterprise, the business consider the profile of the target

market which are the students, teachers, faculty and staffs of the school

right in front of the establishment which is located in the urban area.

The business aims to provide and satisfy the needs of the target

customers may it be in the form of school supplies, some food products,

personal necessities like cosmetics or beauty products, and others,

considering their social class and lifestyle in products being offered.

In this way, convenience is being offered to the customers for their

needs at the very moment are fulfilled and there’s no need to rush at the

farthest stores availing what they want foe All-in Enterprise have it all. May

it be a simple pen, we offer various types with rest assured quality and

budget-friendly prices, more choices of colours and designs.

All-in Enterprise is concern with its valuable customers and by that we

consider their interests, gender, and age range in selling products.

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Market Forecast

Potential Customers Grow 2015 2016 2017 2018

th

High-End Homes/Offices 6% 1,000 1,060 1,124 1,191

Small business 6% 1,000 1,060 1,124 1,191

School (Students, Teacher, 10% 25,00 27,50 30,25 33,275

Staffs) 0 0 0

Others 5% 10,00 10,50 11,02 11,576

0 0 5

TOTAL: 27% 37,00 40,12 43,52 47,233

0 0 3

This market forecast defines 2 target market segments and

projects the potential customers in each of those segments by years for 4

years.

In the market forecast, the numbers indicate that there are

1,000 homes and offices included in the market, and that number is growing

at an estimated 6% per year.

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Market Share

12%

15%
combine Convenience Store
48% All In
Sari-sari stores near RTNHS
7/11 store

25%

The graph shows the market share of an All in during the first year of

our business. 7/11 accounted for 48% market share, which consist of many

products such as food, snacks, hot and cold beverages, gas and so much

more it’s generally open for 24 hours. 25% for other combined convenience

stores which offers goods and services, school supplies and etc., which

doesn’t open 24 hours unlike 7/11. Thus, 15% for All-In provides snacks,

beverages, school supplies, and etc., to satisfy the needs and wants of the

target customer which are the students. Lastly, Sari-sari store accounted for

12% of the market share who merely offered snacks and beverages.

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Market Position

The graph shows that the 7/11 is booming in the market. All-In's first

year in the market has the lower net income, but all in can make its market

boom. For people who in need, All-In enterprise can meet their necessities at

a low price and high quality products. Consumers can avail complete

products for a better price. Unlike other deficient stores, our store is most

reliable because consumers can assure that what they want and what they

need are available here. Thus, we can be trusted and can satisfy consumers’

needs.

Marketing Strategy

In order to maintain the productivity and growth of business should be

locally and internationally competitive. All in Enterprise prepared the

following strategies by first knowing the target market and what possible

products are they looking for.

Another strategy to be added is by creating business blogs and pages

where we can demonstrate our business proficiency and desire to address

the needs of others. Likewise, social media opens opportunities to new

costumer and is essential to increase exposure to new clients and wider

audience. Facebook advertising strategy is highly an effective way to

promote the business directly to the costumers which enables to target

highly specific population, based on gender, interest, age range, and more.

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Thus, creating brand awareness not only in the local market as a sure fire

way to keep consumers coming back.

Business Description

Product Description

All in offers the same products as the others convenience stores in the

same packaging sizes quality and quantity as others stores. These includes a

range of candy products, both in single servings and bulk, chips, a dried

meat snacks, chewing gum canned puddings and sweet cakes. Also variety

of nuts can be found. We offer prepared sandwiches, pickles, nachos,

fountain drinks and snacks designed to appeal to customers who visit the

store hungry. We also carry juices cold and warm soda, coffee and energy

drinks, and a range of alcoholic beverages hat include several brands of beer

and wine, if permitted by state and local laws. We also sell a range of bread

products including loaves of bread, hotdog and hamburger buns, and dinner

rolls. These will typically be one or two brands on hand at most. Limited

canned goods, such as soup, common vegetables, canned meat, chilli and

stew may also be found on our shelves. Dry good items include limited

bagged pasta and beans. We also sell variety of school supplies to fulfil the

needs and wants of teachers and students. Batteries, foam coolers, plastic

gas cans, flashlight, candles, windshield cleaners and cleaning fluid,

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transmission fluid and motor oil convenience store because these are the

products consumer may need in an emergency or impulsively purchase

because they happen to be in our store. All of our products will be locally or

nationally branded such as coca-cola, Rebisco, Zesto, Jack N Jill etc.

Equipment, Materials Needed

The equipment and materials need include freezers for perishables,

slicers to cut deli meats and cheese, and display cases to showcase pastries

and breads. The produce aisle, needs, carts, sponge matting to hold the fruit

and vegetables , misters, plastic bags, weights and additional shelving to

hold less perishable items such as dried fruit and nuts. We also need

technological devices to assist us with managing inventory, determining

consumers demand for certain products and keeping track of purchase. We

need to purchase checkout equipment and anti-theft devices and check-out

stands. Although these stands require spending more money up-front as a

fixed cost, our variable cost will significantly reduced over time.

Size of the business

All in is a convenience store business composed of 10-20 persons. Our

estimated capital is Php. 470,000 which consists of everything that we need

to operate. However, some estimate may differ depending in the place we

will be renting. We know that space rental consist of deposits and advances.

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The tenants just ask for 1 month deposit and advance rent is more or less

20 k. Location and space rental plays a vital role in our business.

Personnel Requirement

Our business needs at least 10 to 20 people to operate our grocery

smoothly. These includes the cashiers who are assigned to man the checkout

counters, in house merchandisers who are assigned to arranged stocks

displayed on the store shelves and even encourage people to buy them;

backroom personnel which includes buyers and purchasers as well as

accounting and HR staff; support staff who usually function as porters in the

warehouse, responsible for loading and unloading of deliveries and of course

the manager who is the one in charge of a business and someone who

directs the training and performance of teams.

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Organizational Plan

Form of Business Organization

The form of our business organization is Partnership. In a Partnership, two

or more people share ownership of a single business.  Like proprietorships,

the law does not distinguish between the business and its owners.  The

Partners of our Business have a legal agreement that sets forth how

decisions will be made, profits will be shared, disputes will be resolved, how

future partners will be admitted to the partnership, how partners can be

bought out, or what steps will be taken to dissolve the partnership when

needed. Our business is easy to establish and  profits from the business

flow directly through to the partners.

Liability of the Owner

All- In Enterprise generally sells the customers basic needs. So many

people would be affected once the business would be compelled by public

pressure to make arrangements for compensating those losing out. The

company have created funds for compensating customers for losses if the

business will run out of supplies especially for our trading customers to avoid

insolvency and also if the quality of the products of the business that is

obtained from the suppliers are at risk. These funds are formed and

replenished by collecting contributions to liability from all the owners of All-

In Enterprise.

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 Organizational Structure

ORGANIZATIONAL STRUCTURE

JIEA BEA MAE TIROL

PRESIDENT

FINANCE AND ADMIN PROCESSING UNIT MARKETING DEPARTMENT

Administrative Assistant Processing Head Marketing Head

 Neal John MIraflores  Winnie Benitua  Chrestine Javier

Bookkeeper Quality Manager Marketing Assistant

 Andrea Faye Tandog  Trixy Lumayno  Jannielle Cuneta

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Requirements and Qualifications

All-In Enterprise requirement and qualification for the job:

 For Administrative Assistant, must be a graduate of Bachelor of

Science in Business Administration or any business related course and

has the ability to manage the business.

 For Bookkeeper, must have a strong basic accounting knowledge, and

must be a computer literate.

 For the Processing Head, must be a graduate of any business related

course and has the ability to oversee the run of the store.

 For Quality Head, must be a graduate of any business related course

and is knowledgeable in inspecting the quality of the products being

sold.

 For Marketing Head, must be a graduate of Bachelor of Science in

Marketing and is responsible in promoting, selling, and distributing

products or services.

 For Marketing Assistant, must have a strong knowledge in marketing

and makes sure that products are available to be bought.

 For Laborers/Workers, must be a high school graduate and college

graduate.

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Role of the Owner

Owners of All-In Enterprise passed risk dealings with the suppliers and

customers. Owners enrich themselves by using, investing, and risking their

own moneys, knowledge, experience and time. Owner carries greater

responsibility with many more tasks to handle when it comes to ensuring the

customers’ needs and satisfaction. Although All-In Enterprise is only a small

so we only have limited resources but we have many ideas and innovation

depending of what the customers basic necessities. All-In Enterprise

management’s ability and commitment to the new venture are significant to

consumer’s demand that the management team are operating efficiently.

Management team also operate the business full time at modest

prices. The team must be able to accomplish main function which is to act

easily to what the consumers demand. Owners identify fundamental changes

occur anytime in the consumer markets, always make adjustments to the

plan based on changes in the environment and market that will maintain

profitability and to achieve a good building management team.

The PRESIDENT, the one who mandate, manages and organizes

business. Next is the MARKETING DEPARTMENT, which composed of

Marketing Head and Marketing Assistant, the one that operates marketing

strategies of the business. Then, the PROCESSING UNIT, which composed

Processing Head and Quality Manager, wherein the Processing Head is the

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one that process the goods from the suppliers and the deliveries of the

products. While the Quality Manager is the one who make sure that the

quality of a product is durable and approved by the Department of Trade and

Industry. Lastly, the FINANCE AND ADMINISTRATIVE DEPARTMENT, which

composed of Administrative Head and the Bookkeepers, where in they are

the one who journalized, prepares the financial statement and the who keep

and take care the money in a business.

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Proposed Salary

Classification Salary Per Hour Salary Per Day Salary Effective

for 15 Days

Senior Legal

Officers:

President ₱200.00 ₱1,600.00 ₱24, 000.00

Administrative ₱180.00 ₱1,440.00 ₱21, 600.00

Assistant

Bookkeeper ₱160.00 ₱1,280.00 ₱19, 200.00

Processing Head ₱150.00 ₱1,200.00 ₱18, 000.00

Quality Manager ₱150.00 ₱1,200.00 ₱18, 000.00

Marketing Head ₱130.00 ₱1,040.00 ₱15, 600.00

Marketing ₱130.00 ₱1,040.00 ₱15, 600.00

Assistant

Laborers/ ₱100.00 ₱800.00 ₱12,000.00

Workers

Total ₱144, 000.00

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Operation Plan

Evaluation of Suppliers

Suppliers are essential to All-in business. Without the manufacturers

and distributors who provide what we sell, we will have a tough time

growing our suppliers will evaluated based on the price. Price is very

important in selecting suppliers to accompany us as we grow our business.

Suppliers are listed based on who can comply with the product specification

at an affordable price. After price, reliability is another factor we look for in

suppliers. Good suppliers ship the right number of items, as promised, on

time so that they arrive in good shape. All makes sure that our suppliers

have the resources to devote to back up systems and sources so that, if

something goes wrong, they can still live up to their responsibilities to us.

Suppliers are also evaluated based on their location or distance with regards

to our business site. All-in knows that merchandise ordered from a distant

supplier can take a long time to get to us and generate freight charges

quickly. Finally, the competency we want suppliers who can offer the latest,

most advanced products and services. They should be able to offer us a

variety of attractive financial terms on purchases.

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 Well, our supplier must blend with our company’s basic values and

help in establishing market growth. We are also up for suppliers who provide

discounts and more improved services.

The following are the suppliers whom we trusted

 UNITOP, it consists of school supplies, crafts hardware supplies, etc.

That may help us to establish our market growth.

 Chefs and bakers, it offers pastries that satisfy the customer taste.

PURCHASE PROCEDURE

1.)The All-in Enterprise will identify the needs and wants of the target

market which are the students, faculty, staffs and the community.

Identify the need for various products to be purchased.

2.)Then, selects the specific products fir school and office supplies, food

for snacks and other events and personal necessities which are

beneficial for the consumer select a specific product or brands to meet

the needs. Product specifications are related to the products/service to

be created or improved.

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 3.)Entrepreneurs then appoint and form purchase team to do the

evaluation of possible suppliers and products to be added and for the

improvement. Manage the purchase process.

4.)Purchase team then specify technical specifications in purchasing

products from suppliers. Arrive at a list of required technical

specifications for the product to ensure it meets the company’s needs.

5.)Research potential suppliers that fits readily with the needs and

qualifications of the business. Research the various product types that

fit the need along with their suppliers to identify the most durable

model at the best price. Some of its possible suppliers are Prince

Hypermart, China mart, Pure Gold, and Savemore.

6.)Selection of suppliers for convenience store. One which offers the

product that complies with its specifications at a reasonable price.

7.) Lastly, Periodic review or evaluation if the purchased product was a

profit.

STORAGE AND INVENTORY CONTROL

All In’s products were put in a storage, to maintain the quality, safety,

and security. The condition of our facilities, the arrangement of our

products, and the security of our storage areas will be strictly

monitored in refrigerated storage, temperature is generally monitored

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 between 32’F to 40’F ,and was cleaned inside and out and we maintain

the constant temperature monitoring to detect possible improper

operation. Dry goods are generally maintained between 50’F to 70’F

(10’C To 21’C). All shelves are labelled, 7 includes “Use by” dates and

names for all stored products. In inventory, all of our products that go

in and out were monitored and the receipts are conceited and

recorded.

Well, All in makes sure that our inventory environment promotes

efficiency and extends product life. We have the ability to store

refrigerated, frozen and shelf stable products. Storage units are

equipped with thermometers to keep our products at the optimal

temperature and maintain its quality. Our employees were able to

restock frozen and refrigerated foods while minimizing exposure to

non-temperature environments.

SALES PROCEDURES

1.)Recognition of the needs and wants of our customers. All in identifies a

need which will be addressed when our customers and consumers

purchase a certain good or material.

2.)Informing our customers about our store and product offerings. All in

does this through the use of tarpaulin which shows a list of our

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 available products, posters which contain information about us and

also through a social by which we have a Facebook page that post our

product offerings. Also in our Facebook page, there’s a short

description about the company, the products, and the business.

3.)Approaching our customers in a good way. All In’s employees and

staffs are trained to be polite and it is a must to smile always and

spread good vibes. All in employees and staffs never ignore the

customer. We greet every customer at the front door.

4.)Showing our customers the various type of products that our store

selling. When our customers are finding a certain product, assigned

sales persons are ready to help them to find out that product. Our

sales people ask the right questions, listen to the customer and know

the available inventory to provide the best situation.

5.)Attempting a second sale. All in knows that a product purchase creates

an opportunity for another product sale. Our sales people wait until the

first product is all hung up and offer other products that would best

support the purchase. “We have great gloves to match that coat. Let

me show you.” All in knows that people are open to buying more to

justify their first purchase.

6.)Evaluating our customer’s satisfaction. All in learns about the feedback

of our customers and applies it to our store.

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Marketing Plan

Marketing Mix

All-In executes the following strategies for each of the 7 P’s.

Product:

All-In will continue to offer snacks, school supplies, and some

additional items like batteries, plastic gas, etc for the emergency.

All-In will offer drinks & snacks: sandwiches, chips, juice, soft drinks,

soda or coffee.

All-In will offer the ff. Items for the emergency kit on purposes:

batteries, flashlights, candles, motor oil, etc.

All-In will offer variety of school supplies for all the students and

teachers near the establishment.

All-In will introduce new holiday products.

Price:

All-In will continue to use the customers’ perceived pricing strategy

where the customers put a high value on the product.

Compared to the products of other stores which are more expensive,

All-In will remain at affordable prices compared to the competitors’ higher

pricing.
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Place:

Ready-to-drink juices and ready-to-eat sandwiches and snacks will be

available in All-In Enterprise which is in front of Bago City College.

Promotion:

All-In will continue to advertise in the form of prints, tarpaulins, and

such for the public in promoting their products.

All-In will introduce loyalty cards where customers can gain points if

they reach a ₱1, 000 purchased items. By collecting all the points they

can have a reward item if they reach 20 points.

Packaging:

All-In products will be internationally and locally branded such as

Coca-Cola, etc.

People:

Since All-In enterprise is only a small kind of business, it only

comprises a few number of workers and employees.

Positioning:

All-In Enterprise offers quality foods and products for a better price

and tells everyone that “We have all you want, we are all you need.”

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SWOT ANALYSIS

STRENGTH

*High quality products in affordable cost

*Excellent customer service

*Convenient to the target market

*Inexpensive products from suppliers

WEAKNESSES

*Long summer vacation

* Consecutive holidays

OPPORTUNITIES

*Continuous existence of millennial specifically the students where in they

are the target customers of All in Enterprise.

*Opening of new stores or new branches of the stores in different places.

*Incoming suppliers with inexpensive and high quality supplies for the

stores.

THREATS

*Increasing number of competitors.

* Ascension of standards of the customers.

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Financial Plan

Statement of Comprehensive Income

Year 1 Year 2 Year 3 Year 4 Year 5

Net Sales ₱800,00 ₱1,120,0 ₱1,568,00 ₱2,195,200 ₱3,073,28

0 00 0 0

Cost of 450,00 616,0 784,0 987,84 1,229,31

Goods Sold 0 00 00 0 2

Gross ₱300,0 ₱504, ₱784, ₱1,207,3

Margin 00 000 000 60 ₱1,843,96

Gross

Margin % 40% 45% 50% 55% 60%

Expenses

Year 1 Year 2 Year 3 Year 4 Year 5

Selling & ₱100, 000 ₱100,000 ₱100, 000 ₱100, 000 ₱100, 000

Administrati

ve

Rent 40, 000 40, 000 40, 000 40, 000 40, 000

Advertising 10, 000 0 0 0 0

Repair & 0 5, 000 5, 000 5, 000 5, 000

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Maintenance

Depreciation 20, 000 20, 000 20, 000 20, 000 20, 000

Lease Hold
Improvemen
ts 4, 000 4, 000 4, 000 4, 000 4, 000

Total ₱174,000 ₱169,000 ₱169, 000 ₱169, 000 ₱169, 000

Operating
Expense

Operating ₱126, ₱335, ₱615, ₱1, 038, ₱1, 674,

Income 000 000 000 360 968

before

Interest

Interest 40, 000 24, 000 14, 400 8, 640 5, 184

Net Profit 86,000 311,000 600,600 1,029,720 1, 669, 784

before

Taxes

Taxes 27, 520 99, 520 192, 329,510. 4 534, 330. 88

192

Net Profit ₱58,480 ₱211,480 ₱408,40 ₱700,209. ₱1,135,453.1

after Taxes 8 6 2

35
Notes

Sales ₱900, ₱1,200,000 ₱1,700,000 ₱2,300,000 ₱3,100,000

000

Less: 50, 000 40, 000 52, 000 0 0

Sales

Return

Sales 50, 000 40, 000 80, 000 1, 045, 800 26, 720

Discounts

Net Sales ₱800,000 ₱1,120,000 ₱1,568,000 ₱2,195,200 ₱3,073,280

Sales 900,000 1,200,000 1,700,000 2,300,000 3,100,000

Less:

Sales 50,000 40,000 52,000 0 0

Returns

Sales 50,000 40,000 80,000 104,800 26,720

Discounts

Net Sales ₱800,000 ₱1,120,000 ₱1,568,000 ₱2,195,400 ₱3,073,280

36
Purchase ₱200,000 ₱297,000 ₱369,000 ₱470,OO ₱610,312

s O

Add:

Freight-in 10,000 12,000 15,000 18,000 21,000

Total

Purchase 190,000 285,000 354,000 452,840 589,312

Less:

Purchase 10,000 15,000 20,000 25,000 30,000

Discounts

Net ₱200,000 ₱300,000 ₱374,000 ₱477,840 ₱619,312

Purchase

Beginning ₱260, ₱326, ₱420, ₱520, ₱620, 000

Inventory 000 000 000 000

37
Add: Net 200, 000 300, 000 374, 000 477, 840 619, 312

Purchases

Goods Available 460, 000 626, 000 794, 000 997, 840 1, 239,

for Sale 312

Less: 10, 000 10, 000 10, 000 10, 000 10, 000

Ending

Inventory

₱616,

Cost of Goods ₱450, 000 ₱784, ₱987, ₱1, 229,

Sold 000 000 840 312

 30% of sales- Accounts Receivable

 70% of sale- Cash

 Gross Margin % increases 5% each year

Net Income 58, 480 211, 480 408, 408 700, 209.60 1, 135, 453. 12
Total Investment 470, 000 470, 000 470, 000 470, 000 470, 000
ROI = = = =

.13 .45 .87 1.49 2.42

38
Statement of Cash Flow

Year 1 Year 2 Year 3 Year 4 Year 5

Cash ₱350, ₱483, ₱749, ₱1, 238, ₱2, 000,

beginning 000 480 960 248 662.60

Add: 58, 480 211, 480 408, 408 200, 209. 1, 135,

Net 60 453. 12

Income

Add/Deduct: 210, 000 36, 000 70, 480 58, 560 21, 986

Decrease in

Receivable

Increase in 5, 000 5, 000 5, 000 5, 000 5, 000

Supplies

Decrease in

Payable 40, 000 24, 000 144, 000 8, 645 5, 184

Cash End ₱483, ₱749, ₱1, 238, ₱2, 000, ₱3, 158,

480 960 268 662. 60 285. 72

39
Statement of Owner’s Equity

Capital ₱470, ₱528, ₱739, ₱1, 148, ₱1, 848,

Beginning 000 480 960 368 577.60

Add:

Retained 58, 480 211, 480 408, 408 700, 1, 135,453.

Earnings 209.60 12

Capital End ₱528, ₱739, ₱1, 148, ₱1, 848, ₱2, 984,

480 960 368 577.60 030.72

Statement of Financial Position

Year 1 Year 2 Year 3 Year 4 Year 5

Assets

Current
Assets

Net Cash
₱483,48 ₱749,960 ₱1,238,24 ₱2,000,662. ₱3,158,285.

0 8 60 72

Accounts
200, 300, 000 400, 000 600, 000 900, 000
Receivable
40
 000

Supplies
5, 000 10, 000 15, 000 20, 000 25, 000

Inventory
10, 000 10, 000 10, 000 10, 000 10,000

Total Current
₱698,48 ₱1,069,9 ₱1,663,24 ₱2,620,662. ₱4,093,285.
Assets
0 60 8 60 72

Non-Current Year 1 Year 2 Year 3 Year 4 Year 5

Assets

₱120,00 ₱100,00 ₱100,00 ₱80,00 ₱80,000 ₱60,00 ₱60,000 ₱40,00 ₱40,000 ₱20,00
Equipment
0 0 0 0 0 0 0

Less:

Accumulated 20, 000 20, 000 20, 000 20, 000 20,000

Depreciation

Lease Hold 20, 000 16, 000 16, 000 12, 000 12, 000 8, 000 8, 000 4, 000 4, 000 0

Improvements

Less: 4, 000 4, 000 4, 000 4, 000 4, 000

Accumulated

41
Depreciation

Total Asset ₱8 ₱1,73 ₱2,664,66 ₱4,113,28

14, 480 1,248 7.60 5.72

₱1,161,960

Liabilities

Short-Term

Liabilities

₱90,0000 ₱90,000 ₱90,000 ₱164,005 ₱100,000

Utilities Payable

110,000 190,000 251,280 342,990 588,785

Salaries Payable

Total Short-Term ₱200,000 ₱280,000 ₱341,000 ₱506,995 ₱688,785

Liabilities

Long-

Term

Liabilitie

42
s

₱60,000 ₱36,000 ₱21,600 ₱12,960 ₱7,776

Loans

Payable

Notes 26,000 106,000 220,000 296,135 432,694

Payable

Total ₱86,000 ₱142,000 ₱241,600 ₱309,095 ₱440,470

Long-

Term

Liabilitie

Total ₱286,000 ₱422,000 ₱582,880 ₱816,090 ₱1,129,228

Liabilitie

Owner’s ₱528,480 ₱739,960 ₱1,148,368 ₱1,848,577.60 ₱2,984,030.72

Equity

Total ₱814,480 ₱1,161,96 ₱1,731,248 ₱2,2664,667.6 ₱4,113,285.72

Liabilitie 0 0

Owner’s

Equity
43
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