Utilities Payable 2019 2020 2021

Water 4,516.65 4,666.73 4,833.55

Electricity 49,295.07 49,302.06 49,308.48
Internet 1,999.00 1,999.00 1,999.00
55,810.72 55,967.79 56,141.03
 2019
Note: Rent Expense Per Month Per Year
Rent Expense 40,000 480,000.00 280,000

Note: Internet Connection 1,999.00 23,988.00 13,993.00

Note: Depreciation Expense

Property, Plant and Equipment
Accumulated Depreciation
Property, plant and Equipment (net)

Furniture and Fixture

Accumulated Depreciation
Furniture and Fixture (net)

Note: Electricity

Total Cost
Leasehold Improvement 800,000.00
 2020 2021

480,000.00 480,000.00

23,998.00 23,998.00
 DIRECT LABOR

BASIC MONTHLY SALARY/EMPLOYEE

CASHIER (FIRST SHIFT) 13,000
CASHIER (SECOND SHIFT) 13,000
CASHIER (THIRD SHIFT) 13,000

BASIC MONTHLY SALARY/EMPLOYEE

SERVICE CREW (FIRST SHIFT) 13,000
SERVICE CREW (SECOND SHIFT) 13,000
SERVICE CREW (THIRD SHIFT) 13,000

Basic Monthly Salary/employee

COOK/BARISTA (FIRST SHIFT) 15,000
COOK/BARISTA (SECOND SHIFT) 15,000
COOK/BARISTA (THIRD SHIFT) 15,000
BOR
EMPLOYEES' SHARE
Premium/Allowances Gross Monthly Salary/employee SSS PhilHealth Pag-ibig
13,000 520.00 137.51 100
13,000 520.00 137.51 100
13,000 520.00 137.51 100

EMPLOYEES' SHARE
Premium/Allowances Gross Monthly Salary/employee SSS PhilHealth Pag-ibig
13,000 520.00 137.51 100
13,000 520.00 137.51 100
13,000 520.00 137.51 100

EMPLOYEES' SHARE
Premium/Allowances Gross Monthly Salary/employee SSS PhilHealth Pag-ibig
15,000 600.00 137.51 100
15,000 600.00 137.51 100
15,000 600.00 137.51 100
EMPLOYEES' SHARE EMPLOY
Total contribution shouldered by the Employee Net Montly Salary SSS PhilHealth
757.51 12,242.49 1,050.00 138
757.51 12,242.49 1,050.00 138
757.51 12,242.49 1,050.00 138

INDIRECT LABOR COST

EMPLOYEES' SHARE EMPLOY
Total contribution shouldered by the Employee Net Montly Salary SSS PhilHealth
757.51 12,242.49 1,050.00 137.51
757.51 12,242.49 1,050.00 137.51
757.51 12,242.49 1,050.00 137.51

SELLING AND ADMINISTRATIVE EXPENSES

EMPLOYEES' SHARE EMPLOY
Total contribution shouldered by the Employee Net Montly Salary SSS PhilHealth
837.51 14,162.49 1,050.00 137.51
837.51 14,162.49 1,050.00 137.51
837.51 14,162.49 1,050.00 137.51

49403.13
 EMPLOYER'S SHARE
Pagibig Total contribution shouldered by the Employer # of Months Gross Annual Salary
100 1,287.51 12 156,000
100 1,287.51 12 156,000
100 1,287.51 12 156,000

EMPLOYER'S SHARE
Pagibig Total contribution shouldered by the Employer # of Months Gross Annual Salary
100 1,287.51 12 156,000.00
100 1,287.51 12 156,000.00
100 1,287.51 12 156,000.00

EMPLOYER'S SHARE
Pagibig Total contribution shouldered by the Employer # of Months Gross Annual Salary
100 1,287.51 12 180,000.00
100 1,287.51 12 180,000.00
100 1,287.51 12 180,000.00

81113.13
Total Annual Contribution Net Annual Salary (plus 13th Month Pay)
15,450.12 153,550
15,450.12 153,550
15,450.12 153,550

Total Annual Contribution Net Annual Salary (plus 13th Month Pay)
15,450.12 153,549.88
15,450.12 153,549.88
15,450.12 153,549.88

Total Annual Contribution Net Annual Salary (plus 13th Month Pay)
15,450.12 179,549.88
15,450.12 179,549.88
15,450.12 179,549.88
Grand Total
973357.56
Net Annual Salary (plus 13th month pay) Salaries Expense (Annual Salary plus Employer's Share)
2019 2020 2021 2019 2020 2021
71,562.45 153,550 153,550 113,012.57 184,450.12 184,450.12
71,562.45 153,550 153,550 113,012.57 184,450.12 184,450.12
71,562.45 153,550 153,550 113,012.57 184,450.12 184,450.12
214,687.35 460,650 460,650 339,037.71 553,350.36 553,350.36

71,562.45 153,549.88 153,549.88 113,012.57 184,450.12 184,450.12

71,562.45 153,549.88 153,549.88 113,012.57 184,450.12 184,450.12
71,562.45 153,549.88 153,549.88 113,012.57 184,450.12 184,450.12
214,687.35 460,649.64 460,649.64 339,037.71 553,350.36 553,350.36

83,562.45 179,549.88 179,549.88 129,012.57 210,450.12 210,450.12

83,562.45 179,549.88 179,549.88 129,012.57 210,450.12 210,450.12
83,562.45 179,549.88 179,549.88 129,012.57 210,450.12 210,450.12
250,687.35 538,650 538,650 387,037.71 631,350.36 631,350.36
 BEVE

Brewed Coffee PRICE/UNIT QUANTITY TOTAL PRICE

Coffee cup with lid 3.56 1 3.56
Roasted coffee grounds P150.00/1000ml 15ml 2.255
5.815
Fruit Shake (Mango)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Mango P200/1000ml 62.5ml 12.5
Milk P180/946ml 15ml 2.85
Sugar P110/2000ml 31.25 ml 1.72
29.445
Fruit Shake (Melon)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Melon P150/1000ml 62.5ml 9.375
Milk P180/946ml 15ml 2.85
Sugar P110/2000ml 31.25 ml 1.72
26.32
Fruit Shake (Strawberry)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Strawberry P362.19/1000ml 62.5ml 22.64
Milk P180/946ml 15ml 2.85
Sugar P110/2000ml 31.25 ml 1.72
39.585
Tea
Coffee cup with lid 3.56 1 3.56
Strawberry P362.19/1000ml 62.5ml 22.64
Honey P190/250ml 15ml 1.72
27.92
Fruit Juice (Mango)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Mango P200/1000ml 250ml 50
Sugar P110/2000ml 31.25 ml 1.72
64.095
Fruit Juice (Orange)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Orange P35.48/300ml 250ml 29.56
 Sugar P110/2000ml 31.25 ml 1.72
43.655
Fruit Juice (Pineapple)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Pineapple P35/1000ml 250ml 8.75
Sugar P110/2000ml 31.25 ml 1.72
22.845
Fruit Juice (Calamansi)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Calamansi P100/1000ml 250ml 25
Sugar P110/2000ml 31.25 ml 1.72
39.095
Fruit Juice (Lemon)
Disposable cup 11.125 1 11.125
Plastic Straw 1.25 1 1.25
Lemon P100/1000ml 250ml 25
Sugar P110/2000ml 31.25 ml 1.72
39.095
GRAND TOTAL

MAIN DISH

aghettini with Broccoli and Toasted

PRICE/UNIT
Nuts QUANTITY TOTAL PRICE
bread P58.00/12pcs 2 4.83
walnuts P771.40/800g 25g 24.11
Spaghetti P76.00/900g 150g 12.67
Broccoli P95.00/1000g 45g 4.28
Garlic P26.00/1000g 10g 0.26
Lemon Juice P100.00/1000g 5g 0.5
46.65
Veggie Bibimbap
Carrot P40.00/1000g 20g 0.8
Zucchini P100.00/1000g 15g 1.5
bean sprouts P70.00/1000g 10g 0.7
Bamboo shoots P40.00/1000g 10g 0.4
Mushrooms P150.00/200g 5g 3.75
Rice P1,780.00/56,000g 200g 6.36
Green Onions P20.00/1000g 5g 0.1
Soy sauce P42.25/1000g 2.5g 0.11
Butter P50.00/135g 32g 11.85
Eggs P120.00/24pieces 1 piece 5
Sweet red chili sauce P112.00/500g 3g 0.67
31.24
Tofu Teriyaki with Sauteed Asparagus & Shiitake Mushroom
Rice vinegar P250.00/1000g 5g 1.25
Pepper P30.00/250g 3g 0.36
Quinoa P600.00/1000g 100g 60
Sesame Oil P85.00/100ml 2.5ml 2.13
Onion P20.00/1000g 10g 0.2
Garlic P26.00/1000g 10g 0.26
Bell Pepper P100.00/1000g 10g 1
Mushrooms P150.00/200g 10g 0.75
Asparagus P120.00/1000g 20g 2.4
Tofu P125.00/1000g 100g 12.5
80.85
Bowl of Chili
Vegetable oil P125.00/1000g 2.5g 0.31
Ground beef P250.00/1000g 100g 25
tomato paste P80.00/900g 40g 3.56
Onion P20.00/1000g 10g 0.2
Garlic P26.00/1000g 10g 0.26
Chili powder P170.00/1000g 2g 0.34
Red Kidney beans P120.00/500g 25g 6
35.67
North African Vegetable Stew
Onion P20.00/1000g 10g 0.2
Bell Pepper P100.00/1000g 10g 1
Cinnamon P90.00/100g 3g 2.7
Tomato P30.00/1000g 10g 0.3
Beans P120.00/500g 25g 6
Eggplant P40.00/1000g 100g 4
14.2
Burger Plate
Brown Rice P1,800.00/56,000g 200g 6.43
walnuts P771.40/800g 20g 19.29
Onion P20.00/1000g 10g 0.2
Chili powder P170.00/1000g 2g 0.34
Beans P14.71/100g 70g 10.3
Bread Crumbs P155.00/1000g 35g 5.43
41.99
Thai Veggie Curry
Oil P235.00/1000g 2.5g 0.59
Onion P20.00/1000g 10g 0.2
Curry paste P125.00/750g 7g 1.17
coconut milk P100.00/500ml 25ml 5
Chicken broth P90.00/500ml 50ml 9
soy sauce P42.25/1000ml 15ml 0.63
brown sugar P110.00/2000g 15g 0.83
bamboo shoots P40.00/1000g 25g 1
potatoes P90.00/1000g 50g 4.5
Broccoli P95.00/1000g 30g 2.85
lime juice P50.00/250g 2g 0.4
basil leaves P20.00/150g 2g 0.27
26.44
Kare-kareng Gulay
Banana blossom bud P25.00/500g 50g 2.5
oil P235.00/1000ml 3ml 0.71
garlic P26.00/1000g 10g 0.26
onion P20.00/1000g 10g 0.2
eggplant P40.00/1000g 50g 2
peanuts P60.00/1000g 100g 6
rice P1,800.00/56,000g 200g 6.43
long beans P80.00/1000g 50g 4
dried snow fungus P50.00/1000g 20g 1
baby bok choy P45.00/500g 20g 1.8
black bean sauce P95.00/300g 10g 3.16
28.06
Veggi Sinigang
onion P20.00/1000g 10g 0.2
garlic P26.00/1000g 10g 0.26
tomato P30.00/1000g 35g 1.05
green beans P50.00/500g 50g 5
mushrooms P150.00/200g 50g 37.5
tofu P125.00/1000g 100g 12.5
tamarind mix P25.00/250g 100g 10
66.51
Adobong Tofu
string beans P80.00/1000g 50g 4
Tofu P125.00/1000g 100g 12.5
onion P20.00/1000g 10g 0.2
soy sauce P42.25/1000ml 5ml 0.21
vinegar P116.00/3,790ml 5ml 0.15
garlic P26.00/1000g 10g 0.26
oil P235.00/1000ml 3ml 0.71
18.03
Vegan Fried Chicken
chicken P220.00/1000g 150g 33
wheat gluten P510.00/623g 2g 1.64
yeast P700.00/320g 2g 4.38
onion P20.00/1000g 10g 0.2
chili sauce P112.00/500g 10g 2.24
Flour P195.00/1000g 50g 9.75
Pepper P30.00/250g 5g 0.6
paprika P1,345.00/1000g 5g 6.73
garlic P26.00/1000g 10g 0.26
sugar P110.00/2000g 30g 1.65
mustard P150.00/750g 10g 2
62.45
Vegan Nuggets
white beans P14.71/100g 100g 14.71
chicken broth P90.00/500g 100g 18
mustard P150.00/750g 20g 4
onion P20.00/1000g 10g 0.2
garlic P26.00/1000g 10g 0.26
bay leaves P40.50/12g 2g 6.75
wheat gluten P510.00/623g 5g 4.09
yeast P700.00/320g 5g 10.94
flour P195.00/1000g 50g 9.75
almond milk P180/946ml 30ml 5.71
apple cider vinegar P389.00/946ml 10ml 4.11
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
oil P125.00/1000g 5g 0.63
79.99
Sweet and Spicy Buffalo Cauliflower Wings
cauliflower P375.00/1000g 150g 56.25
oil P125.00/1000g 5g 0.63
flour P195.00/1000g 50g 9.75
garlic P26.00/1000g 10g 0.26
milk P180/946ml 20ml 3.81
Bread Crumbs P155.00/1000g 50g 7.75
hot sauce P112.00/500g 10g 2.24
80.69
Mushroom and Tofu Sisig
soy sauce P42.25/1000ml 30ml 1.27
calamansi juice P100.00/1000g 10g 1
vinegar P116.00/3,790ml 30g 0.92
tofu P125.00/1000g 100g 12.5
onion P20.00/1000g 10g 0.2
mushroom P150.00/200g 50g 37.5
garlic P26.00/1000g 10g 0.26
oil P125.00/1000g 5g 0.63
54.28
Jackfruit Lechon Paksiw
Canola Oil P215.00/1000ml 5ml 1.08
garlic P26.00/1000g 10g 0.26
jackfruit P200.00/1000g 150g 30
salt P48.00/1000g 5g 0.24
soy sauce P42.25/1000ml 30g 1.27
vinegar P116.00/3,790ml 40ml 1.22
bay leaves P40.50/12g 3g 10.13
sugar P110.00/2000g 30g 1.65
pepper P30.00/250g 5g 0.6
46.45
GRAND TOTAL

MAIN DISHES
Veg Nut Roast
olive oil P235.00/1000ml 3ml 0.71
butter P50.00/135g 25g 9.26
onion P20.00/1000g 10g 0.2
celery P150.00/200g 10g 7.5
garlic P26.00/1000g 10g 0.26
pepper P30.00/250g 5g 0.6
carrot P40.00/1000g 50g 2
dried oregano P80.00/50g 5g 8
paprika P1,345.00/1000g 5g 6.73
bread crumbs P155.00/1000g 60g 9.3
walnuts P771.40/800g 30g 28.9
eggs P120.00/24pieces 1pc 5
cheddar P330.00/350g 30g 28.29
parsley P35.00/80g 10g 4.36
111.11
Spinach and Mushroom Lasagna
lasagna noodles P110.75/500g 200g 44.3
olive oil P235.00/1000ml 5ml 1.18
mushroom P150.00/200g 20g 15
onion P20.00/1000g 10g 0.2
garlic P26.00/1000g 10g 0.26
spinach P115.00/1000g 10g 1.15
cheese P330.00/350g 25g 23.57
salt P48.00/1000g 5g 0.24
dried oregano P80.00/50g 5g 8
basil leaves P20.00/150g 5g 0.67
pepper P30.00/250g 5g 0.6
tomato sauce P58.00/1000g 150g 8.7
103.87
Burger Plate
ground beef P250.00/1000g 100g 25
mayonnaise P621.00/3,500ml 25g 4.46
cheese P330.00/350g 25g 23.57
lettuce P150.00/1000g 40g 6
olive oil P235.00/1000ml 5g 1.18
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
61.05
Keto Chicken Casserole
whipping cream P55.00/250g 40g 8.8
butter P50.00/135g 30g 11.11
chicken P220.00/1000g 100g 22
tomato P30.00/1000g 20g 0.6
cheese P330.00/350g 40g 3.77
46.28
Hardinera's Carbonara
bacon P148.00/400g 150g 55.5
butter P50.00/135g 25g 9.26
whipping cream P55.00/250g 40g 8.8
mayonaise P621.00/3,500ml 20g 3.55
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
zuchinni P100.00/1000g 30g 3
egg P120.00/24pieces 1pc 5
cheese P330.00/350g 25g 23.57
109.52
Pork Chops with Green Beans and Garlic Butter
pork chops P140.00/1000g 150g 21
butter P50.00/135g 25g 9.26
green beans P50.00/500g 30g 3
parsley P35.00/80g 10g 4.38
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
38.48
Fried Salmon with Brocolli and Cheese
broccoli P95.00/1000g 50g 4.75
butter P50.00/135g 25g 9.25
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
cheese P330.00/350g 25g 23.57
salmon P560.00/1000g 100g 56
94.41
Steak with Roasted Vegetables
broccoli P95.00/1000g 50g 4.75
garlic P26.00/1000g 10g 0.26
tomato P30.00/1000g 20g 0.6
dried oregano P80.00/50g 10g 16
ribeye steak P548.00/1000g 150g 82.2
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
butter P50.00/135g 25g 9.26
113.91
Creamy Fish Casserole
olive oil P235.00/1000ml 5ml 1.18
broccoli P95.00/1000g 50g 4.75
butter P50.00/135g 25g 9.26
fish P145.00/1000g 150g 21.75
whipping cream P55.00/250g 30g 6.6
mustard P150.00/750g 20g 4
dried parsley P35.00/80g 10g 4.38
51.92
Beef Patties with Creamy Onion Gravy and Brocolli
ground beef P250.00/1000g 150g 37.5
egg P120.00/24pieces 1pc 5
whipping cream P55.00/250g 25g 5.5
onion P20.00/1000g 10g 0.2
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
butter P50.00/135g 25g 9.26
soy sauce P42.25/1000g 10g 0.42
broccoli P95.00/1000g 50g 4.75
63.47
Beef Stew
olive oil P235.00/1000ml 5ml 1.76
onion P20.00/1000g 10g 0.2
carrot P40.00/1000g 50g 2
bay leaves P20.00/150g 10g 1.33
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
oregano P80.00/50g 5g 8
beef P223.94/1000g 150g 33.59
soy sauce P42.25/1000g 10g 0.42
48.14
GRAND TOTAL

BREAKFA
Classic Pancakes
flour P195.00/1000g 250g 48.75
sugar P48.00/1000g 100g 4.8
baking powder P145.00/1000g 50g 7.25
salt P48.00/1000g 5g 0.24
milk P180/946ml 50g 9.51
apple cider vinegar P389.00/946ml 5g 2
vanilla extract P160.00/1000ml 5g 0.8
maple syrup P799.00/1000ml 50g 40
113.35
Vegan Yogurt with Fresh Fruits
vegan yogurt P320.00/450g 50g 35
strawberry P320.00/450g 50g 35
orange P35.00/300g 50g 0.16
kiwi P19.00/50g 50g 19
pineapple P35.00/1000g 50g 1.75
blue berries P715.00/1000g 50g 35.75
126.66
Vegan Longganisa
vegan sausage P90.00/250g 100g 36
rice P1,780.00/56,000g 200g 6.36
42.36
GRAND TOTAL

BREAKFAST
Keto Pancakes
pancake mix P251.02/425g 150g 88
blue berries P715.00/1000g 50g 35
whipped cream P55.00/250g 50g 11
134
Bacon and Eggs
bacon P150.00/1000g 200g 30
egg P120.00/24pieces 1pc 5
tomato P30.00/1000g 10g 0.3
rice P1,780.00/56,000g 200g 6.36
41.66
Cheese Omelet
eggs P120.00/24pieces 1pc 5
butter P50.00/135g 25g 9.26
cheese P330.00/350g 25g 23.57
rice P1,780.00/56,000g 200g 6.36
44.19
Fried Egg with Kale and Pork
egg P120.00/24pieces 1pc 5
kale P250.00/250g 10g 10
pork belly P270.00/1000g 150g 40.5
nuts P60.00/1000g 30g 1.8
57.3
GRAND TOTAL

SNACK
Vegan Burger
buns P199.00/12pcs 1pc 16.58
mustard P150.00/750g 20g 4
oil P125.00/1000g 5g 0.63
vegan burger patties P90.00/6pcs 1pc 15
36.21
Potato Wedges
sweet potato P38.00/500g 150g 11.4
oil P125.00/1000g 10g 1.25
12.65
Vegetable Siomai
vegetable siomai P65.00/36pcs 4pcs 7.22
Vegan Pizza Toast
bread P58.00/12pcs 2pcs 9.67
tomato P48.00/1000g 30g 1.44
cheese P330.00/350g 25g 23.57
salt P30.00/250g 5g 0.6
pepper P30.00/250g 5g 0.6
olive oil P235.00/1000ml 5g 1.18
basil P20.00/150g 5g 0.67
37.73
GRAND TOTAL

SNACKS (V
Keto Burger
burger patties P180.00/12pcs 1pc 15
mustard P150.00/750g 20g 4
bread P58.00/12pcs 2pc 9.67
oil P125.00/1000g 5g 0.63
lettuce P150.00/1000g 30g 4.5
33.8
Cheese Puffs
Cheese Puffs P150.00/10pcs 3pcs 45

Tortilla Pizza
tomato P30.00/1000g 30g 0.9
dried oregano P80.00/50g 10g 16
tortilla P250.00/10pcs 1pc 25
pepperoni P320.00/100g 20g 64
cheese P330.00/350g 15g 14.14
120.04
Keto Garlic Bread
garlic P26.00/1000g 10g 0.26
butter P50.00/135g 30g 11.11
olive oil P235.00/1000ml 5ml 1.18
bread P58.00/12pcs 2pcs 9.67
cheese P330.00/350g 25g 23.57
45.79
GRAND TOTAL

SA
Fresh Fruit Salad
banana P85.00/1000G 50g 4.25
apple P131.00/1000g 50g 6.55
pineapple P35.00/1000g 50g 1.75
grapes P550.00/1000g 50g 27.5
sugar P110.00/2000g 20g 1.1
lemon juice P100.00/1000g 5g 0.5
41.65
Organic Salad
apple P131.00/1000g 50g 6.55
lettuce P100.00/1000g 50g 5
onions P20.00/1000g 10g 0.2
olive oil P235.00/1000ml 5ml 1.18
vinegar P389.00/946g 5g 2.05
salt P30.00/250g 5g 0.6
cheese P330.00/350g 25g 23.57
pepper P30.00/250g 5g 0.6
39.75
Quinoa Salad
quinoa P600.00/1000g 150g 90
olive oil P235.00/1000ml 5ml 1.18
lime juice P50.00/250g 5g 1
salt P30.00/1000g 5g 0.15
pepper flakes P30.00/250g 5g 0.6
tomato P20.00/1000g 50g 1
black beans P100.00/1000g 50g 5
onion P20.00/1000g 20g 0.4
pepper P30.00/250g 5g 0.6
99.93
Meditteranean Salad
tomato P100.00/1000g 50g 5
bell pepper P20.00/1000g 20g 0.4
onion P20.00/1000g 20g 0.4
olives P150.00/1000g 20g 3
cucumber P41.50/1000g 50g 2.08
dried tomatoes P30.00/1000g 20g 0.6
olive oil P235.00/1000ml 5ml 1.18
garlic P30.00/250g 10g 1.2
lemon juice P100.00/1000g 5g 0.5
pepper P30.00/250g 5g 0.6
14.96
GRAND TOTAL

KIDDI
Spaghetti and Vegan Meatballs
kidney beans P120.00/500g 30g 7.2
garlic P20.00/1000g 10g 0.2
onion P26.00/1000g 10g 0.26
dried oregano P80.00/50g 5g 8
tomato paste P80.00/900g 30g 2.67
soy sauce P42.25/1000g 10g 0.42
sunflower seeds P20.00/1000g 10g 0.2
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
spaghetti P76.00/900g 150g 12.67
spaghetti sauce P74.20/1000g 100g 7.42
39.88
Buttered Pasta and Cheddar Cheese
elbow macaroni P65.00/1000g 150g 9.75
butter P50.00/135g 25g 9.26
cheese P330.00/350g 70g 66
salt P48.00/1000g 5g 0.24
pepper P30.00/250g 5g 0.6
85.85
Chicken Tenders with Fries
flour P195.00/1000g 70g 13.65
bread crumbs P155.00/1000g 50g 7.75
pepper P30.00/250g 5g 0.6
egg P120.00/24pcs 1pc 5
chicken P220.00/1000g 150g 33
oil P235.00/1000ml 5ml 1.18
mayonnaise P621.00/3,500ml 30g 5.32
mustard P150.00/750g 30g 6
fries P260.00/1000g 100g 26
98.5
GRAND TOTAL
 BEVERAGES
2019 2020 2021
UNIT SALE TOTAL COST UNIT TOTAL COST UNIT

7039 23875.1785416667 7434 43230.16375 7852

7039 120895.035625 7434 218901.49125 7852

7039 108064.436666667 7434 195669.46 7852

7039 162527.763125 7434 294284.78625 7852

7039 114633.703333333 7434 207564.26 7852

7039 263160.716875 7434 476498.25375 7852

 7039 179238.335208333 7434 324542.18375 7852

7039 93796.810625 7434 169835.44125 7852

7039 160515.925208333 7434 290642.00375 7852

7039 160515.925208333 7434 290642.00375 7852

1,387,223.83 2,511,810.05

MAIN DISHES (VEGAN)

2019 2020 2021
UNIT SALE TOTAL COST UNIT TOTAL COST UNIT

449 12207.1755516667 474 22103.21473 500

449 8174.7516448889 474 14801.8098213333 500

449 21156.4875316667 474 38307.50077 500

449 9333.9753896667 474 16900.786054 500

449 3715.7962022222 474 6728.0953733333 500

449 10987.7663754444 474 19895.2623046667 500

449 6918.7078582222 474 12527.5240613333 500

449 7342.6226362222 474 13295.0955053333 500

449 17404.056719 474 31513.072062 500

449 4718.0144736667 474 8542.785886 500

449 16341.6530161111 474 29589.4053566667 500

449 20931.4463532222 474 37900.0245713333 500

449 21114.6194054444 474 38231.6912446667 500

 449 14203.7618208889 474 25718.3814693333 500

449 12154.8403938889 474 22008.4528233333 500

186,705.68 338,063.10

MAIN DISHES (VEGETARIAN)

1948 126241.46316197 2057 228582.128297273 2173

1948 118015.487162576 2057 213687.567871818 2173

1948 69364.065575 2057 125595.70635 2173

1948 52582.6200624242 2057 95209.9801781818 2173

1948 124434.929758788 2057 225311.085330909 2173

1948 43720.3807260606 2057 79163.3543054545 2173

1948 107267.181505909 2057 194225.890851818 2173

1948 129422.779846818 2057 234342.455533636 2173

1948 58990.7008133333 2057 106812.92504 2173

1948 72113.6321383333 2057 130574.27489 2173

 1948 54695.9232887879 2057 99036.4832709091 2173
956,849.16 1,732,541.85

BREAKFAST (VEGAN)

1746 115417.088383333 1844 208982.7149 1947

1746 128969.81398 1844 233522.28204 1947

1746 43132.49108 1844 78098.87784 1947

287,519.39 520,603.87

BREAKFAST (VEGETARIAN)

5293 413732.414666667 5591 749134.504 5905

5293 128627.555186667 5591 232902.56296 5905

 5293 136439.07018 5591 247046.66964 5905

5293 176916.9206 5591 320338.8588 5905

855,715.96 1,549,422.60

SNACKS (VEGAN)

1396 29487.01 1475 53408.127792 1558

1396 10301.3166666667 1475 18658.18328 1558

1396 5879.4866666667 1475 10649.176544 1558

1396 30724.7966666667 1475 55650.059696 1558

76,392.61 138,365.55

SNACKS (VEGETARIAN)
4234 83487.4962133333 4472 151168.63424 4724

4234 111151.992 4472 201260.016 4724

4234 296504.113770667 4472 536872.273792 4724

4234 113103.326970667 4472 204793.247392 4724

604,246.93 1,094,094.17

SALADS

4631 112522.094679167 4892 203740.825225 5167

4631 107389.0339375 4892 194446.525875 5167

4631 269971.9789025 4892 488831.228445 5167

4631 40416.0993133333 4892 73180.37804 5167

530,299.21 960,198.96

KIDDIE MEAL

3210 74664.97108 3390 135193.91784 3581

3210 160731.88985 3390 291033.0453 3581

3210 184415.7385 3390 333916.773 3581

419,812.60 760,143.74
 2021 2022
TOTAL COST UNIT TOTAL COST

45660.83375 8294 48228.15625

231209.50125 8294 244209.46875

206671.22 8294 218291.5

310831.31625 8294 328308.09375

219234.82 8294 231561.5

503289.96375 8294 531587.90625

 342789.97375 8294 362063.65625

179384.65125 8294 189470.71875

306983.71375 8294 324244.15625

306983.71375 8294 324244.15625

2,607,378.87 2,753,981.16

2021 2022
TOTAL COST UNIT TOTAL COST

23345.99561 529 24658.64575

15634.0600826667 529 16513.0995333333

40461.38789 529 42736.36675

17851.053878 529 18854.74585

7106.3909466667 529 7505.9543333333

21013.8982993333 529 22195.4241166667

13231.8997626667 529 13975.8755333333

14042.6288706667 529 14832.1886333333

33284.933934 529 35156.41005

9023.114702 529 9530.44765

31253.1066633333 529 33010.3414166667

40031.0008326667 529 42281.7807833333

40381.3158793333 529 42651.7926166667

27164.4296186667 529 28691.7747333333

23245.9055966667 529 24552.9280833333

357,071.12 377,147.78

241434.444217273 2295 255009.318568182

225702.418511818 2295 238392.745204545

132657.48195 2295 140116.27125

100563.280338182 2295 106217.543545455

237979.482770909 2295 251360.098727273

83614.4128654545 2295 88315.7103636364

205146.484371818 2295 216681.034704545

247518.653053636 2295 261435.617659091

112818.61528 2295 119161.946

137915.97673 2295 145670.42975

104604.933350909 2295 110486.442227273
1,829,956.18 1,932,847.16

220733.0293 2057 233143.9475

246652.36428 2057 260520.621

82490.08488 2057 87128.166

549,875.48 580,792.73

791255.528 6237 835744.6

245997.80072 6237 259829.254

260937.17748 6237 275608.611

338350.3116 6237 357374.37

1,636,540.82 1,728,556.84

56411.066544 1645 59582.8308

19707.26296 1645 20815.322

11247.939808 1645 11880.3656

58779.053872 1645 62083.9604

146,145.32 154,362.48
 159668.27968 4990 168662

212576.112 4990 224550

567058.588544 4990 598999.6

216308.003744 4990 228492.1

1,155,610.98 1,220,703.70

215196.407825 5457 227296.024375

205379.524875 5457 216927.178125

516316.375365 5457 545346.739875

77295.03628 5457 81641.021

1,014,187.34 1,071,210.96

142795.36488 3782 150824.166

307396.7421 3782 324680.4075

352691.661 3782 372522.075

802,883.77 848,026.65
 BEVERAGES
2019 2020 2021 2022
Budgeted Production 1,387,223.83 2,511,810.05 2,607,378.87 2,753,981.16
+Desired Ending Inventory 37,677.15 39,110.68 41,309.72 2%
Total Need for the Year 1,424,900.98 2,550,920.73 2,648,688.59
-Desired Beginning Inventory 37,677.15 39,110.68
Required Purchases 1,424,900.98 2,513,243.58 2,609,577.91

MAIN DISHES (VEGAN)

2019 2020 2021 2022
Budgeted Production 186,705.68 338,063.10 357,071.12 377,147.78
+Desired Ending Inventory 5,070.95 5,356.07 5,657.22 2%
Total Need for the Year 191,776.62 343,419.17 362,728.34
-Desired Beginning Inventory 5070.9465305 5356.0668385
Required Purchases 191,776.62 338,348.22 357,372.27

MAIN DISHES (VEGETARIAN)

2019 2020 2021 2022
Budgeted Production 956,849.16 1,732,541.85 1,829,956.18 1,932,847.16
+Desired Ending Inventory 25,988.13 27,449.34 28,992.71 2%
Total Need for the Year 982,837.29 1,759,991.19 1,858,948.89
-Desired Beginning Inventory 25988.1277788 27449.3427516
Required Purchases 982,837.29 1,734,003.07 1,831,499.55

BREAKFAST (VEGAN)
2019 2020 2021 2022
Budgeted Production 287,519.39 520,603.87 549,875.48 580,792.73
+Desired Ending Inventory 7,809.06 8,248.13 8,711.89 2%
Total Need for the Year 295,328.45 528,852.01 558,587.37
-Desired Beginning Inventory 7809.0581217 8248.1321769
Required Purchases 295,328.45 521,042.95 550,339.24

BREAKFAST (VEGETARIAN)
2019 2020 2021 2022
Budgeted Production 855,715.96 1,549,422.60 1,636,540.82 1,728,556.84
+Desired Ending Inventory 23,241.34 24,548.11 25,928.35 2%
Total Need for the Year 878,957.30 1,573,970.71 1,662,469.17
-Desired Beginning Inventory 23241.338931 24548.112267
Required Purchases 878,957.30 1,550,729.37 1,637,921.06

SNACKS (VEGAN)
2019 2020 2021 2022
Budgeted Production 76,392.61 138,365.55 146,145.32 154,362.48
+Desired Ending Inventory 2,075.48 2,192.18 2,315.44 2%
Total Need for the Year 78,468.09 140,557.73 148,460.76
-Desired Beginning Inventory 2075.48320968 2192.17984776
Required Purchases 78,468.09 138,482.24 146,268.58
 SNACKS (VEGETARIAN)
2019 2020 2021 2022
Budgeted Production 604,246.93 1,094,094.17 1,155,610.98 1,220,703.70
+Desired Ending Inventory 16,411.41 17,334.16 18,310.56 2%
Total Need for the Year 620,658.34 1,111,428.34 1,173,921.54
-Desired Beginning Inventory 16411.41257136 17334.1647595
Required Purchases 620,658.34 1,095,016.92 1,156,587.37

SALADS
2019 2020 2021 2022
Budgeted Production 530,299.21 960,198.96 1,014,187.34 1,071,210.96
+Desired Ending Inventory 14,402.98 15,212.81 16,068.16 2%
Total Need for the Year 544,702.19 975,411.77 1,030,255.51
-Desired Beginning Inventory 14402.98436378 15212.8101652
Required Purchases 544,702.19 961,008.78 1,015,042.70

KIDDIE MEALS
2019 2020 2021 2022
Budgeted Production 419,812.60 760,143.74 802,883.77 848,026.65
+Desired Ending Inventory 11,402.16 12,043.26 12,720.40 2%
Total Need for the Year 431,214.76 772,186.99 815,604.17
-Desired Beginning Inventory 11402.1560421 12043.2565197
Required Purchases 431,214.76 760,784.84 803,560.91
 2019 2020 2021

OPEX 1,385,198.12 2,339,464.69 2,348,987.45

1,385,198.12 2,339,464.69 2,348,987.45
 Cost of Good Sold Schedule
Account: 2019 2020
Direct Materials
Beverages 1,387,223.83 2,511,810.05
Main Dishes (Vegan) 186,705.68 338,063.10
Main Dishes (Vegetarian) 956,849.16 1,732,541.85
Breakfast (Vegan) 287,519.39 520,603.87
Breakfast (Vegetarian) 855,715.96 1,549,422.60
Snacks (Vegan) 76,392.61 138,365.55
Snacks (Vegetarian) 604,246.93 1,094,094.17
Salads 530,299.21 960,198.96
Kiddie Meals 419,812.60 760,143.74
Total Direct Materials 5,304,765.37 9,605,243.88
Direct labor Cost
Cook/Barista 387,037.71 631,350.36

Overhead
Indirect Labor Cost
Rent 280,000.00 480,000.00
Service Crew 339,037.71 553,350.36
Other Overhead Cost Depreciation Expense 6,810.58 11,675.27
Total Overhead 625,848.29 1,045,025.63

Total CGS 6,317,651.36 11,281,619.88

6,310,840.79 11,269,944.60
2021

2,607,378.87
357,071.12
1,829,956.18
549,875.48
1,636,540.82
146,145.32
1,155,610.98
1,014,187.34
802,883.77
10,099,649.90

631,350.36

480,000.00
553,350.36
11,675.27
1,045,025.63

11,776,025.89
 OPERATING EXPENSE BUDGET
2019 2020
Salaries Expense 387,037.71 631,350.36
Security Expense 252,000.00 432,000.00
Business License and Taxes
Initial Registration Cost 35,574.00 −
Local Business tax 71,003.58 128,558.55
Total Business License and Taxes 106,577.58 128,558.55

Utilities Expense Internet 13,993.00 23,998.00

Electricity 345,065.49 591,624.72
Water 31,616.55 56,000.76
Total Utilities Expense 390,675.04 671,623.48

Supplies Expense 14,718.50 28,050.00

Total Rent Expense 280,000.00 480,000.00

Total Maintenance Expense 10,000.00 20,000.00

Total Depreciation Expense 71,897.18 105,230.52

Total Advertising Expense 3,500,00 3,850.00

Total Operating Expenses 1,512,906.02 2,500,663.00

 2021
631,350.36
432,000.00

−
135,790.78
135,790.78

23,998.00
591,701.76
58,002.60
673,702.36 55810.72 55,968.62 56,141.86

28,050.00

480,000.00

20,000.00

105,230.52

4,235.00 10% Increase

2,510,359.00
Maintenance
Aircon (4times a year) 5 1000/cleaning 20000
20000
Advertising 2000

5000
 Hardinera
Statement of Cash Flows
For The Year Ended December 31 2019, 2020, 2021
2019 2020
Cash flows from Operating Activities
Cash, Beginning ─
Receipts from Sales 10,143,369.17
Total Cash Available 10,143,369.17
Less: Disbursements
Cost of Service 6,310,840.79 11,269,944.60
Purchase of Inventories 144,078.66 151,494.75
Other Selling and Administrative Expenses 1,317,694.53 2,207,055.22
Prepaid Rent 40,000.00
Local Business Tax 71,003.58
Accrued Expense Paid 55,810.72
Income Tax Paid 693,843.54
Total Disbursements 7,812,613.98
Net Cash flows from Operating Activities 2,330,755.20

Cash flows from Investing Activities

Purchase of Equipment 119,666.00
Purchase of Furnitures & Fixtures 24,271.85
Leasehold Improvements 800,000
Net cash flows from Investing Activities 943,937.85

Cash flows from Financing Activities

Investments from Owner 6,000,000.00
Net Income - Withdrawal from owner 1,618,968.25 797,317.67
Net cash flows from Financing Activities 4,381,031.75

Ending Cash Balance 5,613,231.88

 ws
2019, 2020, 2021
2020 2021

5,613,231.88 6,539,558.40
18,365,507.42 19,398,683.31
23,978,739.30 25,938,241.71

11,269,944.60
160014.44
2,208,960.86

128,558.55
55,968.62
1,374,967.39
14,449,152.41 15,198,414.47
9,529,586.89 10,739,827.24

1,011,654.39
797,317.67 1,011,654.39

6,539,558.40 6,892,072.07
 CASH BUDGET
YEAR 1 YEAR 2 YEAR 3
Cash, beginning 6,000,000 5,582,564.43 6,725,620.52
+ Cash Receipts:
Sales Revenues 10,143,369.17 18,338,007.42 19,496,033.32

Total Cash Available for Dis 16,143,369.17 23,920,571.85 26,221,653.84

-Cash Disbursements
Purchase of equipments 88,428.00
ase of furnitures and fixtures 230,389.06
Leasehold improvements 800000
Purchase of consumables 5,496,870.25 9,615,132.00 10,111,009.49
Direct Labor cost 387,037.71 631,350.36 631,350.36
Labor overhead cost 339037.71 553350.36 553350.36
Administrative salaries 339,037.71 553,350.36 553,350.36
Business licenses and taxes 35,574
Supplies 14,718.50 28,050.00 28,050.00
Security expense 252000 432000 432000
Utilitiles expense 312,540.03 615,654.86 617,560.50
Maintenance 10000 20000 20000
Rent Expense 560,000.00 960,000.00 960,000.00
Advertising expense 3,500,00 3850 4235
Prepaid rent 40,000
Local business tax 71,003.58 128,558.55
Accrued expense paid 55810.72 55,968.62
Income tax paid 700,188.38 1,378,221.65
NET INCOME - WITHDR 1,655,171.78 2,955,210.70 3,413,966.82
Total cash disbursements 10,560,804.74 17,194,951.33 18,887,621.71
Cash, end 5,582,564.43 6,725,620.52 7,334,032.13
Current Tax Expense Computation
2019 2020 2021
Total Sales Revenue 10,143,369.17 18,365,507.42 19,398,683.31
-Cost of Service 6,317,651.36 11,281,619.88 11,776,025.89
Gross Profit 3,825,717.81 7,083,887.54 7,622,657.42
-Itemized Deductible Expenses:
Salaries Expense 387,037.71 631,350 631,350
Security Expense 252,000.00 432,000 432,000
Business Licenses & Taxes 106,577.58 128,558.55 135,790.78
Utilities Expense 390,675.04 671,623.48 673,702.36
Maintenance Expense 10,000.00 20,000 20,000
Supplies Expense 14,718.50 28,050 28,050
Depreciation Expense 71,897.18 105,230.52 105,230.52
Rent Expense 280,000.00 480,000.00 480,000.00
Advertising Expense 3,500,00 3,850.00 4,235.00
Total Itemized Deductions 1,512,906.02 2,500,663 2,510,359
Operating Income/(Loss) 2,312,811.79 4,583,224.64 5,112,298.40

Taxable Income 2,312,811.79 4,583,224.64 5,112,298.40

x Tax Rate 30% 30% 30%
Income Tax Expense 693,843.54 1,374,967.39 1,533,689.52
 Hardinera
Statement of Comprehensive Income
Year 1 Year 2 Year 3
Sales:
Beverages 1,313,932.08 2,378,892.50 2,512,652.50
Main Dishes (Vegan) 681,665.43 1,234,273.83 1,303,672.42
Main Dishes (Vegetarian) 2,352,180.99 4,258,040.65 4,498,096.69
Breakfast (Vegan) 458,285.45 829,754.10 876,203.70
Breakfast (Vegetarian) 1,466,597.88 2,655,658.40 2,804,858.80
Snacks (Vegan) 256,543.13 464,620.07 490,757.50
Snacks (Vegetarian) 913,863.64 1,654,693.38 1,747,869.63
Salads 1,904,526.92 3,448,821.79 3,642,703.17
Kiddie Meals 795,773.65 1,440,752.70 1,521,868.90
Total Sales Revenue 10,143,369.17 18,365,507.42 19,398,683.31
-Cost of Service 6,317,651.36 11,281,619.88 11,776,025.89
Gross Profit 3,825,717.81 7,083,887.54 7,622,657.42
-Operating Expenses 1,512,906.02 2,500,663.00 2,510,359.00
Operating Income/(Loss) 2,312,811.79 4,583,224.54 5,112,298.42
Net Income/(Loss) Before Tax
- Income Tax Expense: 693,843.54 1,374,967.39 1,533,689.52
Net Income/(Loss) After Tax 1,618,968.25 3,208,257.15 3,578,608.90
 DEPRECIATION EXPENSE BUDGET

Property Plant and Equipment

ITEMS QUANTITY UNIT PRICE

CGS Kitchen STOVE TOP 2 pieces P7,395.00

CGS Kitchen REFRIGERATOR 1 piece P8,988.00
CGS Kitchen CHEST FREEZER 1 piece P12,450.00
CGS Kitchen JUICE EXTRACTOR 1 piece P1,799.00
CGS Kitchen COFFEE MAKER 1 piece P2,390.00
CGS Kitchen BLENDER 2 pieces P1,490.00
CGS Kitchen HAND MIXER 1 piece P1,098.00
CGS Kitchen MICROWAVE OVEN 1 piece P2,598.00
CGS Kitchen RICE COOKER 1 piece P2,599.00
CGS Kitchen COOK WARE 2 sets P2,390.00
CGS Kitchen UTENSIL KITCHEN SET 3 sets P250.00
CGS Kitchen UTENSILS 200 pieces P1,580.00
CGS Kitchen KNIFE BLOCK SET 2 sets P4,780.00
CGS Kitchen COFFEE MUGS 200 pieces P2,048.00
CGS Kitchen GLASS 200 pieces P240.00
CGS Kitchen MEASURING CUPS AND SPOONS 1 piece P150.00
CGS Kitchen GLASS CONTAINERS 15 sets P999.00
CGS Kitchen WATER FILTER 1 piece P1,313.00

Property Plant and Equipment

ITEMS QUANTITY UNIT PRICE

OPEX Service TRASH BIN 4 piece P270.00

OPEX Service TRASH BIN 1 piece P1,500.00
OPEX Service MOP 1 pieces P499.00
OPEX Service BROOM AND DUSTPAN 1 piece P120.00
OPEX Service GLASS WIPER 1 piece P199.00
OPEX Service TOILET BRUSH 2 pieces P39.00

4,120.36

FURNITURES AND FIXTURES

10 tables, and 40
SQUARE TABLE, AND CHAIR P2,999.00
OPEX Service chairs
OPEX Service CREDIT CARD TERMINAL 1 piece P16,340.00
OPEX Service AIRCON 5 pieces P18,298.00
OPEX Service KERFLIGHT 12 pieces P680.00
OPEX Service COMPUTER SET 1 piece P16,990.00
OPEX Service LED TUBE LIGHT 12 pieces P149.00
OPEX Service HIGH CHAIRS 10 pieces P450.00
OPEX Service WIRE RACK 2 piece P1,399.00
OPEX Service EXHAUST FAN 4 pieces P799.00
OPEX Service FIRE EXTINGUISHER 3 pieces P2,250.00
OPEX Service CCTV 8 pieces P599/00
OPEX Service SINK 2 pieces P2,500.00
OPEX Service TOILET BOWL 2 pieces P3,699.75
OPEX Service MALE URINAL TOILET 2 pieces P2,800.00
OPEX Service HAND DRYER 2 pieces P2,798.00
OPEX Service MIRROR 2 pieces P499.00
OPEX Service TISSUE HOLDER 15 pieces P165.00
OPEX Service VACUUM CLEANER 1 piece P3,500.00
OPEX Service FOOD STORAGE RACK 2 pieces P582.00
OPEX Service UNDERBAR SINK 1 piece P5,126.56
OPEX Service STAINLESS STEEL TABLE 2 pieces P3,109.00
OPEX Service WALL CLOCK 2 piece P159.00

2019 2020 2021

CGS Total Depreciation Expense 6,810.58 11,675.27 11,675.27
OPEX Total Depreciation Expense 14717.8007222222 25,230.52 25,230.52

SUPPLIES-Service

OPEX Service TISSUE PAPER 10 packs P53.00

OPEX Service TABLE NAPKIN 10 pieces P58.00
OPEX Service RUBBER GLOVES 3 pieces P49.00
OPEX Service HAND LIQUID SOAP 2 pieces P78.00
OPEX Service THERMAL PAPER 12 rolls P32.00
OPEX Service BATHROOM CLEANER 3 pieces P129.00

SUPPLIES-Kitchen
OPEX Kitchen DISPOSABLE CUPS 2 set (40 pieces) P445.00
OPEX Kitchen 2 bundles (50
COFFEE STIRRER P40.00
pieces)
OPEX Kitchen 1 bundle (100
PLASTIC STRAWS P80.00
pieces)
OPEX Kitchen
PLASTIC SPOON AND FORK 2 sets (50 pairs) P40.00
OPEX Kitchen 1 pack (100
BROWN PAPER BAG P50.00
pieces)
OPEX Kitchen 1 pack (100
LUNCHBOX P130.00
pieces)
E BUDGET

ipment 2019
USEFUL Acc. Dep
LIFE (In TOTAL COST
Years) ANNUAL DEPRECIATION
10 14,790.00 1479.00 862.75
10 8,988.00 898.80 524.30
10 12,450.00 1245.00 726.25
10 1,799.00 179.90 104.94
10 2,390.00 239.00 139.42
10 2,980.00 298.00 173.83
10 1,098.00 109.80 64.05
10 2,598.00 259.80 151.55
10 2,599.00 259.90 151.61
10 4,780.00 478.00 278.83
10 750.00 75.00 43.75
10 6,320.00 632.00 368.67
10 9,560 956.00 557.67
10 20,480 2048.00 1194.67
10 8,160.00 816.00 476.00
10 150 15.00 8.75
10 14,985.00 1498.50 874.13
7 1,313.00 187.57 109.42
116,190.00 11675.27

ipment 2019
USEFUL Acc. Dep
LIFE (In TOTAL COST
Years) ANNUAL DEPRECIATION
3 1,080.00 360.00 210.00
5 1,500.00 300.00 175.00
3 499.00 166.33 97.03
3 120.00 40.00 23.33
3 199.00 66.33 38.69
3 78.00 26.00 15.17
3,476.00 958.67 9388.80

2,974.12 1,827.88

2019
TURES Acc. Dep

10 29,990.00
2999.00 1749.42
10 16,340.00 1634.00 953.17
10 91,490.00 9149.00 5336.92
7 8,160.00 1165.71 680.00
10 16,990.00 1699.00 991.08
 7 1,788.00 255.43 149.00
10 4,500.00 450.00 262.50
10 2,798.00 279.80 163.22
10 3,196.00 319.60 186.43
5 6,750.00 1350.00 787.50
10 4,792.00 479.20 279.53
10 5,000.00 500.00 291.67
10 7,599.50 759.95 443.30
10 5,600.00 560.00 326.67
10 5,596.00 559.60 326.43
5 998.00 199.60 116.43
10 2,475.00 247.50 144.38
10 3,500.00 350.00 204.17
10 1,164.00 116.40 67.90
10 5,126.56 512.66 299.05
10 6,218.00 621.80 362.72
5 318.00 63.60 37.10
230,389.06 24271.85 14158.58

216230.482 191958.63 191958.63

Leasehold Imp

530.00
580.00
147.00
156.00
384.00
258.00 2019 2020 2021
2,055.00 5,548.50 12330.00 12,330.00

890.00

80.00

80.00

80.00

50.00

130.00

1,310.00 9,170.00 15,720.00 15,720.00

14,718.50 28,050.00 28,050.00
 2020 2021
Acc. Dep. Acc. Dep.
Carrying Value Carrying Value Carrying Value

13,927.25 2341.75 12,448.25 3820.75 12,448.25

8,463.70 1423.10 7,564.90 2321.90 7,564.90
11,723.75 1971.25 10,478.75 3216.25 10,478.75
1,694.06 284.84 1,514.16 464.74 1,514.16
2,250.58 378.42 2,011.58 617.42 2,011.58
2,806.17 471.83 2,508.17 769.83 2,508.17
1,033.95 173.85 924.15 283.65 924.15
2,446.45 411.35 2,186.65 671.15 2,186.65
2,447.39 411.51 2,187.49 671.41 2,187.49
4,501.17 756.83 4,023.17 1234.83 4,023.17
706.25 118.75 631.25 193.75 631.25
5,951.33 1000.67 5,319.33 1632.67 5,319.33
9,002.33 1513.67 8,046.33 2469.67 8,046.33
19,285.33 3242.67 17,237.33 5290.67 17,237.33
7,684.00 1292.00 6,868.00 2108.00 6,868.00
141.25 23.75 126.25 38.75 126.25
14,110.88 2372.63 12,612.38 3871.13 12,612.38
1,203.58 296.99 1,016.01 484.56 1,016.01
109,379.43

2019 2020 2021

Acc. Dep. Acc. Dep.
Carrying Value Carrying Value Carrying Value

870.00 570.00 510.00 930.00 510.00

1,325.00 475.00 1,025.00 775.00 1,025.00
401.97 263.36 235.64 429.69 235.64
96.67 63.33 56.67 103.33 56.67
160.31 105.03 93.97 171.36 93.97
62.83 41.17 36.83 67.17 36.83
112,296.20 22023.74 99,662.26 34658.67 99,662.26

2020 2021
Carrying Value Acc. Dep. Carrying Value Acc. Dep. Carrying Value

28,240.58 4748.42 25,241.58 7747.42 25,241.58

15,386.83 2587.17 13,752.83 4221.17 13,752.83
86,153.08 14485.92 77,004.08 23634.92 77,004.08
7,480.00 1845.71 6,314.29 3011.43 6,314.29
15,998.92 2690.08 14,299.92 4389.08 14,299.92
 1,639.00 404.43 1,383.57 659.86 1,383.57
4,237.50 712.50 3,787.50 1162.50 3,787.50
2,634.78 443.02 2,354.98 722.82 2,354.98
3,009.57 506.03 2,689.97 825.63 2,689.97
5,962.50 2137.50 4,612.50 3487.50 4,612.50
4,512.47 758.73 4,033.27 1237.93 4,033.27
4,708.33 791.67 4,208.33 1291.67 4,208.33
7,156.20 1203.25 6,396.25 1963.20 6,396.25
5,273.33 886.67 4,713.33 1446.67 4,713.33
5,269.57 886.03 4,709.97 1445.63 4,709.97
881.57 316.03 681.97 515.63 681.97
2,330.63 391.88 2,083.13 639.38 2,083.13
3,295.83 554.17 2,945.83 904.17 2,945.83
1,096.10 184.30 979.70 300.70 979.70
4,827.51 811.71 4,314.85 1324.36 4,314.85
5,855.28 984.52 5,233.48 1606.32 5,233.48
280.90 100.70 217.30 164.30 217.30
216230.48 38430.43 191958.63 62702.28 191958.63

2019 2020
Total Cost Useful life Annual Dep. Acc. Dep CV Acc. Dep
800,000.00 10 80,000.00 46,666.67 753,333.33 126,666.67

520,893.83
2020 2021
CV Acc. Dep CV
673333.33 206,666.67 593333.33
 Hardinera
Statement of Financial Position
For the Year Ended 2019, 2020, 2021

2019 2020 2021

Current Assets
Cash 5,582,564.43 6,725,620.52 7,334,032.13
Prepaid Rent 40,000.00 40,000.00 40,000.00
Inventories 144,078.66 151,494.75 160,014.44
Total Current Assets 5,766,643.09 6,917,115.27 7,534,046.58

Non-Current Assets
Property, Plant & Equipment (PPE) (net) 112,296.20 99,662.26 99,662.26
Furnitures and Fixture (net) 216230.48 191958.63 191958.63
Leasehold Improvement (net) 753,333.33 673,333.33 593,333.33
Total Non-Current Assets 1,081,860.02 964,954.23 884,954.23
TOTAL ASSETS 6,848,503.11 7,882,069.50 8,419,000.81
Current Liabilities
Utilities Payable 55,810.72 55,968.62 56,141.86
Business Licenses & Taxes 71,003.58 128,558.55 135,790.78
Income Tax Payable 693,843.54 1,374,967.39 1,533,689.52
Total Current Liabilities 820,657.84 1,559,494.57 1,725,622.17
Total Liabilities
Partners, Equity 6,000,000 6,000,000 6,000,000
TOTAL LIABILITIES & SHAREHOLDER'S 6,820,657.84 7,559,494.57 7,725,622.17
27,845.26 322,574.93 693,378.64
 INITIAL COST
INITIAL CASH OUTLAY
Purchase of Fixed Assets Total Cost
Property, Pant and Equipment 119,666.00
Furniture and fixtures 230,389.06
TOTAL COST 350,055.06

Initial Working Capital Needed

For Beverages 1,387,223.83
For Main Dishes (Vegan) 186,705.68
For Main Dishes (Vegetarian) 956,849.16
For Breakfast (Vegan) 287,519.39
For Breakfast (Vegetarian) 855,715.96
For Snacks (Vegan) 76,392.61
For Snacks (Vegetarian) 604,246.93
For Salads 530,299.21
For Kiddie Meals 419,812.60
Leasehold Improvement 800,000
Supplies 3,365
TOTAL INITIAL OPERATING COST 6,108,130

Initial Bus. Registration Cost 35,574.00

TOTAL INITIAL OUTLAY 6,493,759.43

INITIAL CAPITALIZATION
Partner's Contribution 6,000,000
TOTAL INITIAL CAPITALIZATION 6,000,000
Break-even point 2019 2020 2021

Sales 10,143,369.17 18,365,507.42 19,398,683.31

-Variable Costs
Direct Materials Cost 5,304,765.37 9,605,243.88 10,099,649.90
Variable Maintenance Expense
Local Business Tax 71,003.58 128,558.55 135,790.78
Total Variable Costs 5,375,768.95 9,733,802.44 10,235,440.68
Contribution Margin 4,767,600.22 8,631,704.98 9,163,242.63
Contribution Margin Ratio 47% 47% 47%

Fixed Costs:
Direct Labor Cost 387,038 631,350 631,350.36
Indirect Labor Cost 339,038 553,350 553,350.36
Salaries Expense 339,038 553,350 553,350
Security Expense 252,000 432,000 432,000
Initial Registration Cost 35,574.00
Utilities Expense 390,675.04 671,623.48 673,702.36
Maintenance Expense 10,000.00 20,000 20,000
Depreciation Expense 71897.18 105230.52 105230.52
Advertising Expense 3,500,00 3,850.00 4,235.00
Total Fixed Costs 1,825,259 2,970,755 2,973,218.96
Divided: Contribution Margin Ratio 47% 47% 47%
Break-even Sales 3883354.01257 6320816.62706097 6294336.54111198
Average Break-even Point 5499502.3935809

Return on Investment 2019 2020 2021

Net Operating Income/(Loss) 1,618,968.25 3,208,257.15 3,578,608.90
Divided: Initial Cost of Investment 6,000,000 6,000,000 6,000,000
Return on Investment 26.98% 53.47% 59.64%

Payback Period
Cost to Recover Net Cash Inflows/(OBalance Payback Years
2019 6,000,000 2,330,755.20 3,669,244.80 1
2020 3,669,244.80 9,529,586.89 (5,860,342.09) 0.3850371318

Payback Period 0.385

 Financial Ratio Analysis
Formula
Financial Ratio
Liquidity Ratios
Working Capital =Current Assets - Current Liabilities
Current Ratio =Current Assets/Current Liabilities
Acid-Test Ratio =Current Assets-Inventories/Current Liabilities

Earning Power
Financial Leverage Ratio =Ave. Total Assets/ Ave. Common Equity
Debt Ratio =Total Liabilities/Total Assets
Debt to Equity Ratio =Total Liabilities/Total Equity
Interest Coverage Ratio =Net Operating Income/Interest Expense

Asset Management Ratios

Asset Turnover Ratio =Net Sales/Average Total Assets

Cost Management Ratios
Gross Profit Rate =Gross Profit/Net Sales
Contribution Margin Ratio =Contribution Margin/Net Sales
Profitability Ratios
Profit Margin Percentage =Net Income/Net Sales
Net Operating Income to Sales =Net Operating Income/Net Sales
Return on Assets =Net Income/Average Total Assets

Return on Sales
2019
Profit before Tax 2,312,811.79
Divided by: Sales for the Year 10,143,369.17
Return on Sales 23%
sis
2019 2020 2021

6,587,300.93 8,476,609.84 9,259,668.74

7.03 4.44 0.89
5,766,642.91 6,917,115.17 7,534,046.48

1.48 2.33 2.30

0.38 0.39 0.39

0.47 0.47 0.47

15.96% 17.47% 18.45%

23% 25% 26%
23.64% 40.70% 42.51%

2020 2021
4,583,224.54 5,112,298.42
18,365,507.42 19,398,683.31
25% 26%
 Hardinera
Statement of Changes in Equity
For the Year Ended December 31, 2019,2020 & 2021
2019 2020
Beginning balance 6,000,000
Changes during 2018
Add: Investments from owners 6,000,000
Add: Profit for the year 1,655,171.78 2,955,210.70
Less: Withdrawal 1,655,171.78 2,955,210.70
Net change in Equity 6,000,000.00 6,000,000.00
Ending balance 6,000,000.00 6,000,000
2021
2021
6,000,000

3,413,966.82
3,413,966.82
6,000,000.00
6,000,000
Items Estimated average cost
Name Verification and Reservation with SEC ₱ 40.00 https://www.sec.gov.ph/services-2/compan
Notarial Fees ₱ 500.00
SEC Registration Fee
Base Amount ₱ 12,000.00 1/5 of 1% of the Partnership`s capital but
Legal Research Fee ₱ 120.00
Barangay Clearance ₱ 500.00
Community Tax Certificate ₱ 500.00
Food and Drug Administration Fee ₱ 2,000.00 https://ww2.fda.gov.ph/attachments/article
Business Permit from BPLO:
Business tax ₱ 15,000.00 1/4 of 1% capitalization
Mayor's Permit ₱ 2,000.00
Sanitary Inspection Fees ₱ 90.00 http://www.full-suite.com/blog/business-p
Fire Safety Inspection ₱ 649.00 10% OF ALL FEES CHARGED BY BPL
Signboard Fee ₱ 45.00
Business Plate ₱ 200.00
Special Books of Account ₱ 400.00
BIR
Registration Fee ₱ 500.00
Certification Fee ₱ 15.00 https://businesstips.ph/how-to-get-official
Documentary Stamp Tax ₱ 15.00
Printing of invoices and Receipt ₱ 1,000.00
Total Business Registration ₱ 35,574.00 https://www.philhealth.gov.ph/partners/em
https://www.sss.gov.ph/sss/appmanager/p
ov.ph/services-2/company-2/registration/primary-registration/partnership/

artnership`s capital but not less than P2,000.00 plus 1% of the amount as legal research fee

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ite.com/blog/business-permit-renewal-fees/
S CHARGED BY BPLO IN GRANTING BUSINESS PERMIT (http://bfp.gov.ph/wp-content/uploads/2013/11/New-BFP-Citiz

s.ph/how-to-get-official-receipts-invoices-business/

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%20as%20of%2003%20June%202016.pdf

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