80,000.

00
INCOME STATEMENT
MONTH 1
PROJECTED SALES 719,920.00
LESS: COST OF GOODS SOLD 384,858.81
GROSS PROFIT 335,061.19
LESS: OPERATING EXPENSES
SALARIES 57,600.00
ADVERTISING 84,246.14
OFFICE SUPPLIES 537.00
UTILITIES 5,000.00
LICENSES/PERMITS 8,600.00
GASOLINE 9,460.00
DELIVERY FEE 15,000.00
RENT EXPENSE 10,000.00
DEPRECIATION EXPENSE 3,912.55
CONSIGNMENT FEE 67,012.24
TOTAL EXPENSES 261,367.93
OPERATING PROFIT 73,693.26
LESS: TAX (30%)
NET INCOME AFTER TAX
73,693.26
DEMAND: 2,461.54 pieces/day OR 64,000 PIECES/month
INGREDIENTS GRAMS/DAY PRICE/DAY
Powdered Milk 17,430 GRAMS 8,416.20
TARGET AWARENESS
Condensed Milk 9,835 GRAMS 933.75
Sugar 24,900 GRAMS 448.2
Pili Nuts 10,393.68 grams 336.78
Cacao 10,757.6 grams 352.32
TOTAL
DEMAND: 8,000 BOXES/MONTH (64,000 pieces/month)
PACKAGING QTY PRICE
Boxes 8,000 3.00
Cellophane 64,000 0.01
Stickers 8,000 0.90
TOTAL
MANUFACTURING OVERHEAD/MONTH
QTY PRICE
Ladle 9 150(3 LADLES)
Calderon 2 1,000.00
Mixing Bowl (SET) 2,878.71
Plate 10 600.00
Sponge 5 15.00
Dishwashing Liquid 2 GALLONS 85.00
TOTAL
8 EMPLOYEES PRICE
T-Shirts 8 110.00
Printing (Shirts) 8 90.00
TOTAL
MATERIALS QTY PRICE/PIECE
Apron 5 60.00
Hairnet 5 1.35
Gloves 5 (pairs) 1.00
Mask 5 1.30
TOTAL
Number of Employees 320/DAY PER WEEK
3 WORKERS 960 5,760.00
1 DRIVER 320 1,920.00
1 HELPER 320 1,920.00
TOTAL
FOR FOOD TASTING (additional 3 employees) SALARIES
PIECES PRODUCED
1ST WEEK 3 13,500.00
2ND WEEK 3 13,500.00
TOTAL
SALARY/DAY PER WEEK
RESEARCHER 320 1,920.00
1 RESEARCHER
Number of Employees
SALARIES (8 EMPLOYEES-INDEPENDENT CONTRACTOR)
FOOD TASTING (ADDITIONAL EXPENSES)
256,572.54 divided by 2 is equal to 128,286.27
128,286.27 plus 256,572.54 is equal to
384,858.81/MONTH (TOTAL COST OF GOODS SOLD)
TOTAL SALARIES
57,600.00
LICENSES/PERMITS
PRICE
SEC Filing Fee 1/5 of 1%
capital stock
1,000
SEC Legal Researcher Fee 1,015
Registration of articles and
Bylaws
500
Stamping of Stock and
Transfer Book
500
Name Reservation SEC 120
Certificate of Deposit from
Bank
200
Community Tax Certificate 500
Barangay Clearance 500
Business Permit/Mayor's
permit
1,000.00
Registration of Books of
Account
400
Registration with Bureau of
Internal Revenue
500
DST - Form 2000 125
Printing of invoices and
receipts
1,800
BIR form 1903 500
TOTAL P8,600.00
DELIVERY FEE 15,000/month
Location TOTAL/MONTH
Bicol 7,450
Batangas 4,680
Bulacan 2,870
TOTAL 15,000.00
ADVERTISING
Posters
*Note: A PREMIUM OF 3% WILL BE ADDED ON TOP OF THE AGREED CONSIGNMENT, MAKING IT 0.75%/WEEK. (ONE WEEK PER ONE MONTH) Consignment Premium
0.75% X 67,012.24 X 25 SELECTED GROCERY STORES= 12,564.80
Food Tasting
Fcebook
TOTAL
P 15,000 (advertising cost-SM)/ 4 (weeks) =
P 17,100 (costs of printing)
QTY PRICE
Ballpen 10 5.00
OFFICE SUPPLIES
*NOTE: DC MEANS DISTRIBUTION CHANNEL
*NOTE: ADDITIONAL 2% ON THE AGREED CONSIGNMENT (MONTHLY)
PASTILIOSO WILL ONLY DO FOOD TASTING 2 WEEKS IN ONE MONTH
MAKING IT .05% PER WEEK , SINCE IT IS 2 WEEKS, IT IS 1% ON TOP OF THE AGREED CONSIGNMENT
1% X 67,012.24= 670.12 X 25= 16,753.06
*NOTE: A PREMIUM OF 3% WILL BE ADDED ON TOP OF THE AGREED CONSIGNMENT, MAKING IT 0.75%/WEEK. (ONE WEEK PER ONE MONTH)
P 36,428.28 x 17 =
P 535.71 x 17 (17 DC have Department Store) =
P 9,107.07 x 4 (4 days of posting) =
BREAKDOWN (POSTERS)
P 5.00
x 3,240 (10 posters/distribution channel)
Bond Paper 1 REAM (500 PIECES) 145.00
File Folder 10 3.20
Ink (SET) 310.00
TOTAL
QTY PRICE
Printer 1 2,000.00
Refrigerator 1 14,100.00
Exhaust Fan 2 845.00
Digital Weighing Scale 1 1,726.08
TOTAL
OFFICE EQUIPMENT
PROJECTED SALES 719,920.00
MONTH 2 MONTH 3 YEAR 1 YEAR 2
719,920.00 719,920.00 8,639,040.00 9,502,944.00
384,858.81 384,858.81 4,618,305.72 5,080,136.29
335,061.19 335,061.19 4,020,734.28 4,422,807.71
57,600.00 57,600.00 691,200.00 760,320.00
84,246.14 84,246.14 689,784.00 758,762.40
537.00 537.00 6,444.00 7,088.40
5,000.00 5,000.00 60,000.00 66,000.00

9,460.00 9,460.00 113,520.00 124,872.00
15,000.00 15,000.00 180,000.00 180,000
10,000.00 10,000.00 120,000.00 120,000.00
3,912.55 3,912.55 46,950.60 46,950.60
67,012.24 67,012.24 804,146.86 884,561.54
252,767.93 252,767.93 2,712,045.46 2,948,554.95
82,293.26 82,293.26 1,308,688.82 1,474,252.76
392,606.65 442,275.83
82,293.26 82,293.26
916,082.18 1,031,976.93
PRICE/PER MONTH DISCOUNT TOTAL
218,821.20 25% 164,115.90
24,277.50 25% 18,208.13
11,653.20 11,653.20
8,756.20 8,756.20
9,160.40 9,160.40
211,893.83
TOTAL
24,000.00
640.00
7,200.00
31,840.00 31,840.00
TOTAL
450.00
2,000.00
2,878.71
6,000.00
75.00
170.00
11,573.71 11,573.71
TOTAL/YEAR TOTAL/MONTH
880.00
720.00
1,600/YEAR
892/MONTH 892.00
PER DAY PER MONTH
300.00 300.00
6.75 27.00
5.00 20.00
6.50 26.00
318.25
373/MONTH 373.00
313,123.33
469,685.00
TOTAL 256,572.54/MONTH
PER MONTH
23,040.00
7,680.00
7,680.00
38,400.00
SALARY TARGET
5,760.00 13,500.00
5,760.00 13,500.00
11,520.00
PER MONTH
7,680.00
384,858.81/MONTH (TOTAL COST OF GOODS SOLD)
TOTAL
53,528.28
0.75% X 67,012.24 X 25 SELECTED GROCERY STORES= 12,564.80
1,400.00
84,246.14
P 15,000 (advertising cost-SM)/ 4 (weeks) = P 3,750/week
3, 750/ 7 (days) = P 535.71
P 9,107.07/day
P 36,428.28/month
P 53,528.28/month
TOTAL
50.00
*NOTE: ADDITIONAL 2% ON THE AGREED CONSIGNMENT (MONTHLY)
PASTILIOSO WILL ONLY DO FOOD TASTING 2 WEEKS IN ONE MONTH
MAKING IT .05% PER WEEK , SINCE IT IS 2 WEEKS, IT IS 1% ON TOP OF THE AGREED CONSIGNMENT
1% X 67,012.24= 670.12 X 25= 16,753.06
*NOTE: A PREMIUM OF 3% WILL BE ADDED ON TOP OF THE AGREED CONSIGNMENT, MAKING IT 0.75%/WEEK. (ONE WEEK PER ONE MONTH)
P 36,428.28 x 17 = (6 months/year only-posting of posters)
P 535.71 x 17 (17 DC have Department Store) =
P 9,107.07 x 4 (4 days of posting) =
145.00
32.00
310.00
537.00
TOTAL
2,000.00
14,100.00
1,690.00
1,726.08
19,516.08
SALES
CONVERSION
8,000.00
CASH FLOW STATEMENT
YEAR 3 Particulars Year 1
10,928,385.60
5,842,157 OPERATING ACTIVITIES
5,086,228.86 Cash from Customers 8,639,040.00
Less: Payments
Cost of Goods Sold 4,618,305.72
874,368.00 Salary Expense 691,200.00
872,576.76 Office Supplies 6,444.00
8,151.66 Advertising 689,784.00
75,900.00 Utilities 60,000.00
Licenses/Permits 8,600.00
143,602.80 Gasoline 113,520.00
180,000.00 Consignment Fee 804,146.86
120,000.00 Delivery Fee 180,000.00
46,950.60 Depreciation Expense 46,950.60
Rent Expense 120,000.00
1,017,245.77 TOTAL EXPENSES 7,338,951.18
3,338,795.59
1,340.24
1,747,433.27
524,229.98 12,564.79 FINANCING ACTIVITIES
1,223,203.29
Owner's Investments/Cash 1,500,000.00
Loan 750,000.00
TOTAL FINANCE 2,250,000.00
Net In Cash Flow 3,550,088.824
Capital, Beginning 0
Capital, Ending 3,550,088.82
368,614.32
321169.68 (posters)
67012.238
BALANCE SHEET
Year 2 Year 3
ASSETS
9,502,944.00 10,928,385.60 Cash
Inventory
5,080,136.29 5,842,156.74 Equipments
760,320.00 874,368.00
7,088.40 8,151.66 LIABILITIES
758,762.40 872,576.76 Loan Payable
66,000.00 75,900.00
EQUITY
124,872.00 143,602.80 Capital
884,561.54 1,017,245.77
180,000.00 180,000.00
46,950.60 46,950.60
120,000.00 120,000.00
8,028,691.24 9,180,952.33
1,474,252.76 1,747,433.27
3,550,089 5,024,341.59
5,024,341.59 6,771,774.86
BREAKEVEN POINT
VARIABLE
Cost of Goods Sold
1,280,484.00 Salary
500,000.00 Utilities
469,516 Advertising
Consignment Fee
Office Supplies
750,000 Gasoline
TOTAL
1,500,000
2,250,000.00 2,250,000
FIXED
Licenses/Permits
Depreciation Expense
Rent expense
Delivery Fee
TOTAL
VARIABLE
Cost of Goods Sold
Salary
Utilities
Advertising
Consignment Fee
Office Supplies
Gasoline
TOTAL
FIXED
Licenses/Permits
Depreciation Expense
Rent expense
Delivery Fee
TOTAL
YEARLY COST Quantity (boxes/year)
4,618,305.72 Sales
96,000
691,200.00
60,000.00 Varibale Expense 6,983,400.58
689,784.00
804,146.86 Contribution Margin 81.00%
6,444.00
113,520.00 Fixed Expenses 355,550.60
6,983,400.58
Operating Income 1,308,688.82
YEARLY COST Breakeven Sales (Fixed Expenses/Contribution Margin)
8,600.00 Fixed Expenses
46,950.60 355,550.60
120,000.00 TOTAL
438,951.36
180,000.00
355,550.60
Breakeven Sales per Day (438,951.36/288 DAYS)
TOTAL
1,524.14
TOTAL
4,877.78
Breakeven Units/Day
Breakeven Units (438,951.36/89.99)
TOTAL
P 89.99
MONTHLY COST 355,550.60
384,858.81 (1,655,639.42)
57,600.00
5,000.00 1655.640.42 0.21%
84,246.14
67,012.24
537.00
9,460.00
608,714.19
MONTHLY COST
8,600.00
3,912.55
10,000.00
15,000.00
37,512.55
BEP
BEQ PRICE PER UNIT SOLD-VARIABLE EXPENSE PER UNIT
1-(VARIABLE EXPENSE/SALES)
FIXED EXPENSE
FIXED EXPENSE
LIQUIDATION
Price Total Particulars
89.99
8,639,040.00
Cash on Hand
0.81 Less:
Cost of Sales
Salary Expense
Advertising
Office Supplies
Utilities
Licenses/Permit
Gasoline
Rent Expense
Breakeven Sales (Fixed Expenses/Contribution Margin) Delivery Fee
Contribution Margin Depreciation Expense
81.00% Consignment Fee
TOTAL
UNITS
355,550.60
0.1916
355,550.60
PRICE PER UNIT SOLD-VARIABLE EXPENSE PER UNIT 89.99-43.89
37,512.55
0.1545
1,855,692.07
7,712.59
242,799.68 MONTHLY
YEARLY
1-(VARIABLE EXPENSE/SALES)
FIXED EXPENSE
FIXED EXPENSE
37,512.55
89.99-43.89
813.72 MONTHLY
EQUIPMENT
REFRIGERATOR
Month 1 Month 2 Month 3 PRINTER
719,920.00 719,920.00 719,920.00 L-300 VAN
EXHAUST FAN
DIGITALWEIGHING SCALE
384,859 384,859 384,859 TOTAL
57,600 57,600 57,600
84,246 84,246 84,246
537 537 537
5,000.00 5,000.00 5,000.00
8600
9460 9460 9460
10,000 10,000 10,000
15,000 15,000 15,000
3,913 3,913 3,913
67,012 67,012 67,012
646,227 637,627 637,627
RETURN ON INVESTMENT
RETURN ON EQUITY
OPERATING EXPENSES
EQUITY RATIO
GROSS-PROFIT MARGIN
DEBT RATIO
DEPRECIATION
QTY PRICE USEFUL LIFE ANNUAL DEPRECIATION
1 14,100.00 10 1,410.00
1 2,000.00 10 200
1 450,000.00 10 45,000.00
2 (869.00 EACH) 1,690.00 10 169
1 1,726.00 10 172.6
469,516.00 46,951.60
TOTAL LIABILITY 750,000
TOTAL ASSETS 2,250,000
TOTAL EQUITY 1,500,000
TOTAL ASSETS 2,250,000
SALES-COST OF SALES 4,020,734.28
SALES 8,639,040.00
NET INCOME AFTER TAX 916,082.18
TOTAL ASSETS 2,250,000
NET INCOME AFTER TAX 916,082.18
TOTAL EQUITY 1,500,000
OPERATING EXPENSES 2,712,045.46
SALES 8,639,040.00
40.72%
61.07%
30.32%
66.67%
46.54%
33.33%
RATIOS
BUDGETS
MONTHLY DEPRECIATION
117.5 Cash 1,280,484.00
16.67 Printer 2,000.00
3,750.00 Refrigerator 14,100.00
14.08 L-300 Van 450,000.00
14.3 Inventory 500,000.00
3,912.55 Exhaust Fan 1,690.00
Digital Weighing Scale 1,726.00
Owner's Equity 1,500,000
Loan 750,000.00
TOTAL 2,250,000.00
FINANCIAL
ASSETS
TOTAL
2,250,000.00