Percentage ASSUMPTIONS

91% of the population prefers chocolate flavor of cake pops.

of those who prefer chocolate flavor of cookies have enough
72%
buying power for a new type of cake pops.
of those with enough buying power is willing to try a new
94%
type of cookies.
of those who are willing to try a new type of cake pops will
probably buy cake pops that has an edible stick and has 2 in 1
99%
flavor of cake ball inside with four different variants of
coating flavors.
ROUNDED OFF POTENTIAL DEMAND
PRESENT POPULATION
84,993
POTENTIAL DEMAND
77,343.63
55,687.41

52,346.17

51,822.71

51,823
 Potential Demand Acceptability Rate

51,823 70% 36,276

Target Percentage from Demand

Buying Frequency (per month)
Forecast

1 1.00%

9 times
Conservatism Rate
Demand Forecast
(Less 20%)

7,255 29,021

Potential Customers Monthly Projected Sales

290.21 290
 PROJECTED SALES SUMMARY SCHEDULE (2023)
Month September October November December TOTAL
In Units 290 290 290 290 1,161
Selling
Php125.00 Php125.00 Php125.00 Php125.00 Php125.00
Price
In Pesos Php36,275.90 Php36,275.90 Php36,275.90 Php36,275.90 Php145,103.59

PROJECTED SALES S
Month January February March April May
In Units 115 115 115 115 115
Selling
Php125.00 Php125.00 Php125.00 Php125.00 Php125.00
Price
In Pesos Php14,375.00 Php14,375.00 Php14,375.00 Php14,375.00 Php14,375.00

PROJECTED SALES S
Month January February March April May
In Units 150 150 150 150 150
Selling
Php130.00 Php130.00 Php130.00 Php130.00 Php130.00
Price
In Pesos Php19,500.00 Php19,500.00 Php19,500.00 Php19,500.00 Php19,500.00

PROJECTED SALES S
Month January February March April May
In Units 250 250 250 250 250
Selling
Php130.00 Php130.00 Php130.00 Php130.00 Php130.00
Price
In Pesos Php32,500.00 Php32,500.00 Php32,500.00 Php32,500.00 Php32,500.00

PROJECTED SALES S
Month January February March April May
In Units 350 350 350 350 350
Selling
Php135.00 Php135.00 Php135.00 Php135.00 Php135.00
Price
In Pesos Php47,250.00 Php47,250.00 Php47,250.00 Php47,250.00 Php47,250.00

Projected Sales (Yearly)

Year 2023 2024 2025 2026

Planned Sales Volume 1,161 1,380 1,800 3,000

Selling Price Php125.00 Php130.00 Php135.00 Php140.00

Sales in Pesos Php145,103.59 Php179,400.00 Php243,000.00 Php420,000.00
PROJECTED SALES SUMMARY SCHEDULE (2024)
June July August September October November
115 115 115 115 115 115
Php125.00 Php125.00 Php125.00 Php125.00 Php125.00 Php125.00
Php14,375.00 Php14,375.00 Php14,375.00 Php14,375.00 Php14,375.00 Php14,375.00

PROJECTED SALES SUMMARY SCHEDULE (2025)

June July August September October November
150 150 150 150 150 150
Php130.00 Php130.00 Php130.00 Php130.00 Php130.00 Php130.00
Php19,500.00 Php19,500.00 Php19,500.00 Php19,500.00 Php19,500.00 Php19,500.00

PROJECTED SALES SUMMARY SCHEDULE (2026)

June July August September October November
250 250 250 250 250 250
Php130.00 Php130.00 Php130.00 Php130.00 Php130.00 Php130.00
Php32,500.00 Php32,500.00 Php32,500.00 Php32,500.00 Php32,500.00 Php32,500.00

PROJECTED SALES SUMMARY SCHEDULE (2027)

June July August September October November
350 350 350 350 350 350
Php135.00 Php135.00 Php135.00 Php135.00 Php135.00 Php135.00
Php47,250.00 Php47,250.00 Php47,250.00 Php47,250.00 Php47,250.00 Php47,250.00

2027

4,200

Php145.00
Php609,000.00
 December TOTAL
115 1,380

Php125.00 Php115.00
Php14,375.00 Php172,500.00

December TOTAL
150 1,800

Php130.00 Php115.00
Php19,500.00 Php234,000.00

December TOTAL
250 3,000

Php130.00 Php120.00
Php32,500.00 Php390,000.00

December TOTAL
350 4,200

Php135.00 Php130.00
Php47,250.00 Php567,000.00
Cost Plus Pricing Strategy
(Absorption Approach)
BOX OF 8
Production Cost per Unit Php147.02
Desired Markup Percentage #VALUE!
Selling Price #VALUE!
Rounded off Selling Price Php125.00

Markup Percentage Computation (Absorption Approach)

(Desired ROI + Operating Expenses) ÷ (Units to be Produced x Production Cost Per Unit)

Markup Percentage Formula Administrative &

Desired ROI Marketing Units to be Produced
Expenses

Computation Php36,092.44 #VALUE! 1,161

#VALUE! Php170,663.14
Markup Percentage #VALUE!
h)
x Production Cost Per Unit)

Production Cost per

Unit

Php147.02
hp170,663.14
 Marketing Expenses (Yearly)
Year 2023 2024 2025 2026
Advertising Php420.00 Php660.00 Php660.00 Php960.00
Poster, Flyers 300.00 800.00 800.00 900.00
Transportation Expense 400.00 1,560.00 1,680.00 1,680.00
Giveaways 500.00 650.00 950.00 1,170.00
Grand Launching 3,000.00
Total Marketing Expense Php3,670.00 Php4,090.00 Php4,710.00

Marketing Expense for 2023

Marketing Expense Description September October November
Advertising FB Post Boosting Php180.00 Php0.00 Php60.00
Poster, Flyers Printed Flyers 150.00 0.00 150.00
Transportation Expense Buying of raw Ingre. 100.00 100.00 100.00
Giveaways Button Pin and others 250.00 0.00 0.00
Grand Launching Tables, Chairs, etc. 3,000.00 0.00 0.00
Total Marketing Expense Php3,680.00 Php100.00 Php310.00

Marketing Exp
Month January February March April
Advertising Php180.00 Php60.00 Php0.00 Php0.00
Poster, Flyers 200.00 0.00 0.00 0.00
Transportation Expense 130.00 130.00 130.00 130.00
Giveaways 250.00 0.00 0.00 0.00
Total Marketing Expense Php760.00 Php190.00 Php130.00 Php130.00

Marketing Exp
Month January February March April
Advertising Php180.00 Php240.00 Php0.00 Php0.00
Poster, Flyers 100.00 100.00 0.00 0.00
Transportation Expense 140.00 140.00 140.00 140.00
Giveaways 300.00 200.00 0.00 0.00
Total Marketing Expense Php720.00 Php680.00 Php140.00 Php140.00

Marketing Exp
Month January February March April
Advertising Php240.00 Php180.00 Php0.00 Php0.00
Poster, Flyers 300.00 200.00 0.00 0.00
Transportation Expense 140.00 140.00 140.00 140.00
Giveaways 320.00 200.00 0.00 0.00
Total Marketing Expense Php1,000.00 Php720.00 Php140.00 Php140.00

Marketing Exp
Month January February March April
Advertising Php240.00 Php180.00 Php0.00 Php0.00
Poster, Flyers 400.00 100.00 0.00 0.00
Transportation Expense 150.00 150.00 150.00 150.00
Giveaways 320.00 0.00 0.00 0.00
Total Marketing Expense Php1,110.00 Php430.00 Php150.00 Php150.00
 2027
Php960.00
1,000.00 500
1,800.00 16
970.00 8000

Php4,730.00

December TOTAL
Php180.00 Php420.00
0.00 Php300.00
100.00 Php400.00
250.00 Php500.00
0.00 Php3,000.00
Php530.00 Php4,620.00

Marketing Expense for 2024

May June July August September October November
Php0.00 Php0.00 Php0.00 Php0.00 Php180.00 Php0.00 Php60.00
200.00 0.00 0.00 0.00 200.00 0.00 0.00
130.00 130.00 130.00 130.00 130.00 130.00 130.00
0.00 0.00 0.00 0.00 200.00 0.00 0.00
Php330.00 Php130.00 Php130.00 Php130.00 Php710.00 Php130.00 Php190.00

Marketing Expense for 2025

May June July August September October November
Php0.00 Php0.00 Php0.00 Php0.00 Php0.00 Php0.00 Php60.00
0.00 0.00 100.00 100.00 100.00 100.00 100.00
140.00 140.00 140.00 140.00 140.00 140.00 140.00
0.00 0.00 0.00 0.00 250.00 0.00 0.00
Php140.00 Php140.00 Php240.00 Php240.00 Php490.00 Php240.00 Php300.00

Marketing Expense for 2026

May June July August September October November
Php0.00 Php0.00 Php0.00 Php0.00 Php180.00 Php0.00 Php180.00
0.00 0.00 100.00 0.00 150.00 0.00 0.00
140.00 140.00 140.00 140.00 140.00 140.00 140.00
0.00 0.00 0.00 0.00 350.00 0.00 0.00
Php140.00 Php140.00 Php240.00 Php140.00 Php820.00 Php140.00 Php320.00

Marketing Expense for 2027

May June July August September October November
Php0.00 Php0.00 Php0.00 Php0.00 Php180.00 Php0.00 Php180.00
 0.00 0.00 200.00 0.00 150.00 0.00 0.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00
0.00 0.00 0.00 0.00 350.00 0.00 0.00
Php150.00 Php150.00 Php350.00 Php150.00 Php830.00 Php150.00 Php330.00
December TOTAL
Php180.00 Php660.00
200.00 Php800.00
130.00 Php1,560.00
200.00 Php650.00
Php710.00 Php3,670.00

December TOTAL
Php180.00 Php660.00
100.00 Php800.00
140.00 Php1,680.00
200.00 Php950.00
Php620.00 Php4,090.00

December TOTAL
Php180.00 Php960.00
150.00 Php900.00
140.00 Php1,680.00
300.00 Php1,170.00
Php770.00 Php4,710.00

December TOTAL
Php180.00 Php960.00
 150.00 Php1,000.00
150.00 Php1,800.00
300.00 Php970.00
Php780.00 Php4,730.00
 Administrative Expenses
2023 2024 2025
Salaries/ Allowances Php11,250.00 Php35,250.00 Php35,250.00
Training Expenses 0.00 0.00 0.00
Transportation Expenses 400.00 500.00 600.00
Office Supplies 250.00 150.00 150.00
Licenses, Permits and Registration Expenses 4,000.00 0.00 0.00
Depreciation of Food Stall 0.00 0.00 0.00
Total Administrative Expenses Php15,900.00 Php35,900.00 Php36,000.00

12.5 90 1125
 2026 2027
Php35,250.00 Php35,250.00
0.00 0.00
650.00 700.00
200.00 200.00
0.00 0.00
0.00 0.00
Php36,100.00 Php38,177.00
 Production Schedule (2023)
Month September October November December Year End
Planned Sales Volume, in units 290 290 290 290 1,161
Add: Desired Ending FG Inventory, in units 0 0 0 0 0
Less: Beginning FG Inventory, in units 0 0 0 0 0
Units to be Produced 290.207176 290.20718 290.207176 290.207176 1,161

Production Schedule (2024)

Month January February March April May
Planned Sales Volume, in units 115 115 115 115 115
Add: Desired Ending FG Inventory, in units 0 0 0 0 0
Less: Beginning FG Inventory, in units 0 0 0 0 0
Units to be Produced 115 115 115 115 115

Production Schedule (2025)

Month January February March April May
Planned Sales Volume, in units 150 150 150 150 150
Add: Desired Ending FG Inventory, in units 0 0 0 0 0
Less: Beginning FG Inventory, in units 0 0 0 0 0
Units to be Produced 150 150 150 150 150

Production Schedule (2026)

Month January February March April May
Planned Sales Volume, in units 250 250 250 250 250
Add: Desired Ending FG Inventory, in units 0 0 0 0 0
Less: Beginning FG Inventory, in units 0 0 0 0 0
Units to be Produced 250 250 250 250 250

Production Schedule (2027)

Month January February March April May
Planned Sales Volume, in units 350 350 350 350 350
Add: Desired Ending FG Inventory, in units 0 0 0 0 0
Less: Beginning FG Inventory, in units 0 0 0 0 0
Units to be Produced 350 350 350 350 350
on Schedule (2024)
June July August September October November December Year End
115 115 115 115 115 115 115 1,380
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
115 115 115 115 115 115 115 1,380

on Schedule (2025)
June July August September October November December Year End
150 150 150 150 150 150 150 1,800
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
150 150 150 150 150 150 150 1,800

on Schedule (2026)
June July August September October November December Year End
250 250 250 250 250 250 250 3,000
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
250 250 250 250 250 250 250 3,000

on Schedule (2027)
June July August September October November December Year End
350 350 350 350 350 350 350 4,200
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
350 350 350 350 350 350 350 4,200
 Production Cost (Yearly)
2023 2024 2025 2026
Direct Materials Php126,040.71 Php152,834.70 Php203,336.60 Php345,672.22
Direct Labor 6,750.00 21,150.00 21,600.00 21,600.00
Packaging 17,412.43 6,900.00 9,000.00 15,000.00
Production Overhead
Transportation Expense 900.00 1,000.00 1,100.00 1,200.00
Production Supplies 14,780.00 14,780.00 14,780.00 14,780.00
Rent and Utilities 4,000.00 4,000.00 4,000.00 4,000.00
Depreciation of Production Equipment 780.00 1420.00 1420.00 1420.00
Total Cost of Production Php170,663.14 Php202,084.70 Php255,236.60 Php403,672.22
 2027
Php493,619.93
21,600.00
21,000.00

1,300.00
14,780.00
4,000.00
1420.00
Php557,719.93
 Production Cost per Unit
2023 2024 2025
Total Cost of Production Php170,663.14 Php202,084.70 Php255,236.60
Units to be Produced 1161 1380 1800
Production Cost per Unit Php147.02 Php146.44 Php141.80
it
2026 2027
Php403,672.22 Php557,719.93
3000 4200
Php134.56 Php132.79
 DIRECT MATERIALS COST PER UNIT
P. Cost/Unit of Material

Quantity
Direct material Purchase Cost (Unit Unit of Cost/ Unit
of Measurement to be
Measurement to be Used
Used)
Amount Quantity
Palm Cooking Oil ₱60 1 liter 1,000 ml Php0.06
Mango ₱205 1kg 1,000 g Php0.20
Peach ₱225 1kg 1,000 g Php0.23
Lumpia Wrapper ₱60 40 pcs 40 pcs Php1.50
Cornstarch ₱36 200g 200 g Php0.18
Washed Sugar ₱70.00 1kg 1,000 g Php0.07
Salt ₱50.00 1kl 1,000 g Php0.05
Strawberry ₱300 1kg 1,000 g Php0.30
Strawberry Syrup ₱137 1 liter 1,000 ml Php0.14
Peach Syrup ₱98 75ml 1,000 ml Php0.10
Eggs ₱180 24 pcs 24 pcs Php7.50
Fresh Milk ₱88.50 1 liter 1,000 ml Php0.09
Vanilla Extract ₱43 20ml 20 ml Php2.15
Quickmelt Cheese ₱205 450g 450 g Php0.46
Lemon ₱135 1kg 1,000 g Php0.14
Direct Material Cost per piece
2023 - Direct Material Cost per unit
2024 - Direct Material Cost per unit
2025 - Direct Material Cost per unit
2026 - Direct Material Cost per unit
2027 - Direct Material Cost per unit
 Quantity Needed/Unit Cost/Unit to be
to be produced Produced

500.00 Php30.00
250.00 Php51.21
250.00 Php56.25
2.00 Php3.00
0.53 Php0.10
50.00 Php3.50
5.90 Php0.30
250.00 Php75.00
13.00 Php1.78
13.00 Php1.27
4.00 Php30.00
10.20 Php0.90
125.00 Php268.75
250.00 Php113.89
115.00 Php15.53
irect Material Cost per piece Php13.57
Direct Material Cost per unit Php108.58
Direct Material Cost per unit Php110.75
Direct Material Cost per unit Php112.96
Direct Material Cost per unit Php115.22
Direct Material Cost per unit Php117.53
 Direct Materials Cost (Yearly)
2023 2024 2025
Units to be Produced 1,161 1,380 1,800
Direct Material Cost Per Unit Php108.58 Php110.75 Php112.96
Total Direct Material Cost Php126,040.71 Php152,834.70 Php203,336.60
 2026 2027
3,000 4,200
Php115.22 Php117.53
Php345,672.22 Php493,619.93
 DEPRECIATION SCHEDULE (Production Equipment/ Tools/ Furniture)
LIFE SPAN (IN SALVAGE
ITEMS ACQUISITION COST QTY TOTAL COST
YEARS) VALUE
Refrigerator
Oven Php7,200.00 1 Php7,200.00 5 Php100.00
Refrigerator Php4,700.00 1 Php4,700.00 5 Php100.00
Total Php7,200.00 Total

DEPRECIATION SCHEDULE (Office Equipment/ Tools/ Furniture)

LIFE SPAN (IN SALVAGE
ITEMS ACQUISITION COST QTY TOTAL COST
YEARS) VALUE
0
Total 0 Total

include na
ment/ Tools/ Furniture)
ANNUAL DEP. COST MONTHLY DEP. COST

Php1,420.00 Php118.33
Php920.00 Php76.67
Php1,420.00 Php195.00

nt/ Tools/ Furniture)

ANNUAL DEP. COST MONTHLY DEP. COST
0 0
0 0
 Finished Goods Ending Inventory
2023 2024 2025 2026
Production Cost Per Unit Php147.02 Php146.44 Php141.80 Php134.56
Desired Finished Goods Ending Inventory 0 0 0 0
Value of Finished Goods Ending Inventory Php0.00 Php0.00 Php0.00 Php0.00
 2027
Php132.79
0
Php0.00
 Cost of Goods Sold
2023 2024 2025
Total Production Cost Php170,663.14 Php202,084.70 Php255,236.60
Add:Finished Goods Beginning Inventory 0.00 0.00 0.00
Total Cost of Goods Available For Sale 170663.14 202084.70 255236.60
Less: Finished Goods Ending Inventory 0.00 0.00 0.00
Total Cost of Goods Sold Php170,663.14 Php202,084.70 Php255,236.60
 2026 2027
Php403,672.22 Php557,719.93
0.00 0.00
403672.22 557719.93
0.00 0.00
Php403,672.22 Php557,719.93
 Start-up Capital
Start-up Assets
Production Equipment/Tools/Furniture Php7,200.00
Food Stall Php0.00
Total Start-up Assets 7,200.00
Start-up Expenditures
Marketing Expense (2 months provision) 3,780.00
Materials Purchase (2 months provision) 63,020.36
Packaging (2 months provision) 8,706.22
Production Supplies (2 months provision) 7,390.00
Direct Labor (2 months provision) 3,375.00
Salaries/ Allowances (2 months provision) 5,625.00
Training Expenses 0.00
Rent and Utilities (2 months provision) 2,000.00
Transportation Expenses (2 months provision) 650.00
Office Supplies 250.00
Licenses, Permits and Registration Expenses 4,000.00
Total Start-up Expenditures 98,796.57
Contigency Fund 10,430.67
Total Start-up Capital Php116,427
 CAPITAL CONTRIBUTION
NAME Contribution % of Shares
Sebastian, Azel Agatha Php7,276.70 6.25%
Salazar, Jhon Mark 7,276.70 6.25%
Zamora, Kristine Jan Mari 7,276.70 6.25%
Ponce, Mhervine 7,276.70 6.25%
Buenasuerte, Abegail Leslie 7,276.70 6.25%
Gonzales, Charmaine Ann 7,276.70 6.25%
Reyes, Noreen 7,276.70 6.25%
Ronolo, April Ghynel 7,276.70 6.25%
Santos, Jhas 7,276.70 6.25%
Sarabosing, Jezzer James 7,276.70 6.25%
Segismundo, Lyca 7,276.70 6.25%
Solis, Jasmin 7,276.70 6.25%
Sotio, Ma. Chrisleen 7,276.70 6.25%
Sudla, Charlotte 7,276.70 6.25%
Tenebro, Rulf 7,276.70 6.25%
Valdez, Ericka 7,276.70 6.25%
Total Php116,427 100%
 Pop Bites Cakery Enterprise
Projected Statement of Income
For the Year Ended December 31, 2023-2027
2023 2024 2025 2026
Sales Php145,103.59 Php179,400.00 Php243,000.00 Php420,000.00
Other Income Php500.00
Less: Cost of Goods Sold 170,663.14 202,084.70 255,236.60 403,672.22
Gross Profit -25,559.55 -22,684.70 -12,236.60 16,327.78
Less: Operating Expenses
Marketing Expenses 3,670.00 4,090.00 4,710.00
Administrative Expenses 15,900.00 35,900.00 36,000.00 36,100.00
Total Operating Expenses 15,900.00 39,570.00 40,090.00 40,810.00
Net Profit -Php41,459.55 -Php62,254.70 -Php52,326.60 -Php24,482.22
 2027
Php609,000.00

557,719.93
51,280.07

4,730.00
38,177.00
42,907.00
Php8,373.07
 Pop Bites Cakery Enterprise
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2023
NAME Beginning Equity % of Shares Share in Profit/ Loss
Sebastian, Azel Agatha Php7,761.82 6.25% -Php2,591.22
Salazar, Jhon Mark 7,761.82 6.25% -2,591.22
Zamora, Kristine Jan Mari 7,761.82 6.25% -2,591.22
Ponce, Mhervine 7,761.82 6.25% -2,591.22
Buenasuerte, Abegail Leslie 7,761.82 6.25% -2,591.22
Gonzales, Charmaine Ann 7,761.82 6.25% -2,591.22
Reyes, Noreen 7,761.82 6.25% -2,591.22
Ronolo, April Ghynel 7,761.82 6.25% -2,591.22
Santos, Jhas 7,761.82 6.25% -2,591.22
Sarabosing, Jezzer James 7,761.82 6.25% -2,591.22
Segismundo, Lyca 7,761.82 6.25% -2,591.22
Solis, Jasmin 7,761.82 6.25% -2,591.22
Sotio, Ma. Chrisleen 7,761.82 6.25% -2,591.22
Sudla, Charlotte 7,761.82 6.25% -2,591.22
Tenebro, Rulf 7,761.82 6.25% -2,591.22
Valdez, Ericka 7,761.82 6.25% -2,591.22
Total Php124,189.06 100% -Php41,459.55

Pop Bites Cakery Enterprise

Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2024
NAME Beginning Equity % of Shares Share in Profit/ Loss
Sebastian, Azel Agatha Php5,170.59 6.25% -Php3,890.92
Salazar, Jhon Mark 5,170.59 6.25% -3,890.92
Zamora, Kristine Jan Mari 5,170.59 6.25% -3,890.92
Ponce, Mhervine 5,170.59 6.25% -3,890.92
Buenasuerte, Abegail Leslie 5,170.59 6.25% -3,890.92
Gonzales, Charmaine Ann 5,170.59 6.25% -3,890.92
Reyes, Noreen 5,170.59 6.25% -3,890.92
Ronolo, April Ghynel 5,170.59 6.25% -3,890.92
Santos, Jhas 5,170.59 6.25% -3,890.92
Sarabosing, Jezzer James 5,170.59 6.25% -3,890.92
Segismundo, Lyca 5,170.59 6.25% -3,890.92
Solis, Jasmin 5,170.59 6.25% -3,890.92
Sotio, Ma. Chrisleen 5,170.59 6.25% -3,890.92
Sudla, Charlotte 5,170.59 6.25% -3,890.92
Tenebro, Rulf 5,170.59 6.25% -3,890.92
Valdez, Ericka 5,170.59 6.25% -3,890.92
Total Php82,729.50 100% -Php62,254.70

Pop Bites Cakery Enterprise

 Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2025
NAME Beginning Equity % of Shares Share in Profit/ Loss
Sebastian, Azel Agatha Php1,279.68 6.25% -Php3,270.41
Salazar, Jhon Mark 1,279.68 6.25% -3,270.41
Zamora, Kristine Jan Mari 1,279.68 6.25% -3,270.41
Ponce, Mhervine 1,279.68 6.25% -3,270.41
Buenasuerte, Abegail Leslie 1,279.68 6.25% -3,270.41
Gonzales, Charmaine Ann 1,279.68 6.25% -3,270.41
Reyes, Noreen 1,279.68 6.25% -3,270.41
Ronolo, April Ghynel 1,279.68 6.25% -3,270.41
Santos, Jhas 1,279.68 6.25% -3,270.41
Sarabosing, Jezzer James 1,279.68 6.25% -3,270.41
Segismundo, Lyca 1,279.68 6.25% -3,270.41
Solis, Jasmin 1,279.68 6.25% -3,270.41
Sotio, Ma. Chrisleen 1,279.68 6.25% -3,270.41
Sudla, Charlotte 1,279.68 6.25% -3,270.41
Tenebro, Rulf 1,279.68 6.25% -3,270.41
Valdez, Ericka 1,279.68 6.25% -3,270.41
Total Php20,474.80 100% -Php52,326.60

Pop Bites Cakery Enterprise

Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2026
NAME Beginning Equity % of Shares Share in Profit/ Loss
Sebastian, Azel Agatha -Php1,990.74 6.67% -Php1,632.15
Salazar, Jhon Mark -1,990.74 6.67% -1,632.15
Zamora, Kristine Jan Mari -1,990.74 6.67% -1,632.15
Ponce, Mhervine -1,990.74 6.67% -1,632.15
Buenasuerte, Abegail Leslie -1,990.74 6.67% -1,632.15
Gonzales, Charmaine Ann -1,990.74 6.67% -1,632.15
Reyes, Noreen -1,990.74 6.67% -1,632.15
Ronolo, April Ghynel -1,990.74 6.67% -1,632.15
Santos, Jhas -1,990.74 6.67% -1,632.15
Sarabosing, Jezzer James -1,990.74 6.67% -1,632.15
Segismundo, Lyca -1,990.74 6.67% -1,632.15
Solis, Jasmin -1,990.74 6.67% -1,632.15
Sotio, Ma. Chrisleen -1,990.74 6.67% -1,632.15
Sudla, Charlotte -1,990.74 6.67% -1,632.15
Tenebro, Rulf
Valdez, Ericka -1,990.74 6.67% -1,632.15
Total -Php29,861.06 100% -Php24,482.22

Pop Bites Cakery Enterprise

Projected Statement of Changes in Partners' Equity
 For the Year Ended December 31, 2027
NAME Beginning Equity % of Shares Share in Profit/ Loss
Sebastian, Azel Agatha -Php3,622.89 6.25% Php523.32
Salazar, Jhon Mark -3,622.89 6.25% 523.32
Zamora, Kristine Jan Mari -3,622.89 6.25% 523.32
Ponce, Mhervine -3,622.89 6.25% 523.32
Buenasuerte, Abegail Leslie -3,622.89 6.25% 523.32
Gonzales, Charmaine Ann -3,622.89 6.25% 523.32
Reyes, Noreen -3,622.89 6.25% 523.32
Ronolo, April Ghynel -3,622.89 6.25% 523.32
Santos, Jhas -3,622.89 6.25% 523.32
Sarabosing, Jezzer James -3,622.89 6.25% 523.32
Segismundo, Lyca -3,622.89 6.25% 523.32
Solis, Jasmin -3,622.89 6.25% 523.32
Sotio, Ma. Chrisleen -3,622.89 6.25% 523.32
Sudla, Charlotte -3,622.89 6.25% 523.32
Tenebro, Rulf -3,622.89 6.25% 523.32
Valdez, Ericka -3,622.89 6.25% 523.32
Total -Php57,966.17 100% Php8,373.07
ty

Ending Equity
Php5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
5,170.59
Php82,729.50

ty

Ending Equity
Php1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
1,279.68
Php20,474.80
ty

Ending Equity
-Php1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-1,990.74
-Php31,851.80

ty

Ending Equity
-Php3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89
-3,622.89

-3,622.89
-Php54,343.28

ty
Ending Equity
-Php3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-3,099.57
-Php49,593.10
 Pop Bites Cakery Enterprise
Projected Statement of Cash Flows
For the Year Ended December 31, 2023-2027
2023 2024 2025
Cash Inflows
Star-up Capital Php116,427.24 Php0.00 Php0.00
Sales 145,103.59 179,400.00 243,000.00
Total Cash Inflows 261,530.83 179,400.00 243,000.00
Cash Outflows
Marketing Expenses 3,670.00 4,090.00
Materials Purchase 126,040.71 152,834.70 203,336.60
Packaging 17,412.43 6,900.00 9,000.00
Production Supplies 14,780.00 14,780.00 14,780.00
Direct Labor 6,750.00 21,150.00 21,600.00
Salaries/ Allowances 11,250.00 35,250.00 35,250.00
Training Expenses 0.00 0.00 0.00
Rent and Utilities 4,000.00 4,000.00 4,000.00
Transportation Expenses 1,300.00 1,500.00 1,700.00
Office Supplies 250.00 150.00 150.00
Production Equipment/Tools/Furniture 7,200.00 0.00 0.00
Licenses, Permits and Registration Expenses 4,000.00 0.00 0.00
Total Cash Outflows 192,983.14 240,234.70 293,906.60
Net Cash Flow 68,547.69 -60,834.70 -50,906.60
Add: Beginning Cash Balance 0.00 68,547.69 7,712.99
Ending Cash Balance Php68,547.69 Php7,712.99 -Php43,193.61
 2026 2027

Php0.00 Php0.00
420,000.00 609,000.00
420,000.00 609,000.00

4,710.00 4,730.00
345,672.22 493,619.93
15,000.00 21,000.00
14,780.00 14,780.00
21,600.00 21,600.00
35,250.00 35,250.00
0.00 0.00
4,000.00 4,000.00
1,850.00 2,000.00
200.00 200.00
0.00 0.00
0.00 0.00
443,062.22 597,179.93
-23,062.22 11,820.07
-43,193.61 -66,255.84
-Php66,255.84 -Php54,435.77
 Pop Bites Cakery Enterprise
Projected Statement of Financial Position
For the Year Ended December 31, 2023-2027
2023 2024 2025
ASSETS
Current Assets
Cash Php68,547.69 Php7,712.99 -Php43,193.61
Finished Goods Ending Inventory 0.00 0.00 0.00
Total Current Assets 68,547.69 7,712.99 -43,193.61
Non-Current Assets
Production Equipment/Tools/Furniture 7,200.00 7,200.00 7,200.00
Less: Accumulated Depreciation 780.00 2,200.00 3,620.00
Total Non-Current Assets 6,420.00 5,000.00 3,580.00
TOTAL ASSETS Php74,967.69 Php12,712.99 -Php39,613.61
LIABILITIES & PARTNER'S EQUITY
Partners' Equity Php116,427.24 Php74,967.69 Php12,712.99
Net Profit -41,459.55 -62,254.70 -52,326.60
TOTAL LIABILITIES &
PARTNERS EQUITY Php74,967.69 Php12,712.99 -Php39,613.61
on
2027
2026 2027

-Php66,255.84 -Php54,435.77
0.00 0.00
-66,255.84 -54,435.77

7,200.00 7,200.00
5,040.00 6,460.00
2,160.00 740.00
-Php64,095.84 -Php53,695.77

-Php39,613.61 -Php64,095.84
-24,482.22 8,373.07

-Php64,095.84 -Php55,722.77
PROFITABILITY ANALYSIS FORMULA
RETURN ON INVESTMENT NET INCOME/ INITIAL INVESTMENT

PROFITABILITY ANALYSIS FORMULA

NET PROFIT MARGIN NET INCOME/ SALES

PAYBACK PERIOD FORMULA

ON INITIAL INVESTMENT INITIAL INVESTMENT/ NET INCOME

BREAKEVEN ANALYSIS FORMULA

FIXED COSTS/CONTRIBUTION MARGIN

BREAKEVEN POINT IN UNITS
PER UNIT
 COMPUTATION
ANSWER
Net Income Initial Investment
-Php41,459.55 Php116,427.24 -36%

COMPUTATION
ANSWER
Net Income Sales
-Php41,459.55 Php145,103.59 -29%

COMPUTATION
ANSWER (in days)
Initial Investment Net Income
Php116,427.24 -Php41,459.55 -337
-11

COMPUTATION
Contribution ANSWER
Fixed Costs
Margin per Unit

#VALUE! -Php4.39 #VALUE!

115
 GANTT CHART OF ACTIVITIES
Year 2023
List of
Activities April May June July August

Collecting
partners
contribution
Fund Allocation

Conduct
Product Testing
Pre-selling
Apply for Legal
Requirements

Enterprise Bank
account set up
Purchasing of
equipments
Purchasing of
Raw Materials
Financial
Computation
Inventory
Monitoring

Promotional
Strategy
Implementation
Monitoring and
Managing of
Social Media
pages
Attending
Seminars

Conduct Survey

Analysis of the
result of survey
Collection of
Feedback and
Customer's
Review
Money Box
Inventory
Monitoring
Posting
Customer
Feedback
Surprise Audit
Weekly
Inventory
Report
Weekly Sales
Report
Monthly Sales
Report
General
Meeting
Departmental
Meeting

Start of
Business
Implementation
14,780