Republic of the Philippines

Department of Education
Region III
Division of Nueva Ecija
General M. Natividad National High School
Natividad-Palayan Road, Purok Apitong II, General M. Natividad, Nueva Ecija 3125

Pastil-yummies
BUSINESS PLAN
March 27,2023

Prepared by:

Jasmin Sabado, Marnie Pamposa, Rits

Anne Gay Lozano, Diana Serain, Shaira Cucal,
Shanley Faith Ruiz, Angela Bondoc, Kate Kyla Guinto

Purok Apitong II, Poblacion,

General Mamerto Natividad,
Nueva Ecija, 3125
09071243678
[email protected]

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 TABLE OF CONTENTS

Executive Summary
• Business Description………….………….……………………………………………...3
Management and Organization
• Name of the Company……………………………………..……………………………4
• Mission and Vision Statement……....…………………………………………………..4
• Management Team…….………………..………………………………………………4
• Duties and Responsibilities..............................................................................................4
Production Plan
• Purpose of the Business………………………………………………………………….5
• Ingredient and Equipment Requirements………………………………………………..5
• Production Process………………………………………………………………………6
Business Summary
• Business and Industry Overview ..………………………………………………………6
• Business Goals……………….…………………………………….................................6
• Legal Issues.......................................................................................................................6
Competition Analysis and Marketing Plan
• Target Market…….………………..………………………………….............................7
• Pricing Strategy................................................................................................................7
• Distribution Strategy.........................................................................................................7
• Promotional Strategy.........................................................................................................7
• SWOT Analysis……………………………….….….…………………………………..8
• Services.............................................................................................................................8
Financial Plan
• Start-up Summary…………………………………..……..……………………………..9
• Projected Income Statement………………..……………..……………………………..9
• Projected Cash Flow Statement......................................................................................10
• Projected Balance Sheet................................................................................................10

PASTIL-YUMMIES

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I. Executive Summary

Graham balls and crinkles are baked products that anyone can buy. If one
to taste it, one would feel like they are in heaven. These baked products
were made by the group. Though the products are not new, the business
product will one crave for more. Although the ingredients are expensive,
our products are worth baking and buying for they are scrumptious,
healthy, and affordable.

Crinkles are deliciously soft, fudge-like cookies that are encased in a

generous coating of confectioners' sugar. It is rich in nutrients, high in
protein, healthy carbs, fats and fiber (which helps build our lean muscle
mass), boost energy and aid weight maintenance; it can also be a stress
reliever.

Graham balls are sweet and extremely soft. One can munch all day and all
night long. Mallows are encased in pounded graham crackers and
condensed milk.

Sweetness bakery is the bakery for everyone! We bake it, you taste it!
Come visit our shop for affordable and mouthwatering desserts.

Business description

Graham Balls Corporation specializes in crafting high- quality graham balls,

offering a diverse selection of flavors to satisfy every palate. From classic
combinations to innovative twists, our graham balls are handmade with
care using top-tier ingredients. With a commitment to excellence and a
focus on delivering delicious treats, Graham Balls Corporation aims to
become the preferred choice for graham ball enthusiasts seeking quality
and flavor in every bite.

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 II. MANAGEMENT AND ORGANIZATION

A. Company Name: Pastil-yummies

B. Logo:
C. Address: Purok Apitong II, Poblacion, General Mamerto Natividad, Nueva Ecija, 3125

D. Vision Statement: Our vision is to serve the best ingredients for the customers and to
be known with this product with our hard work and dedication to our business also to
become the customer’s first choice and one of the famous pastillas in the field of candies.
E. Mission Statement: Our mission is to provide sweet treats and delicious pasti products
as well as excellent customer service, to maintain the highest standard of quality in
products, and to provide customers with satisfaction in addition to satisfying their cravings.
F. Key Personnel: President
G. Work force and Support Personnel: Operations team, Marketing team, Finance team
H. Organizational Chart:

Duties and Responsibilities

Managing Director - the person who is in overall charge of the running of a business.
Operations Team - manage all activities involved in producing the goods and/or services of a
business.
Marketing Team - executing the strategies and plans that establish brand consistency and increase
sales.
Finance Team - perform data analysis and advise senior managers on profit-maximizing ideas.
III. PRODUCT PLAN

A. Purpose of the Product

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 Pastil-yummies will offer the residents of General Natividad, a unique, and good quality
pastillas. There are different flavors to choose from.

B. Products Unique Features

Pastil-yummies has its own features. The first is variety of flavors to choose from. The
second is the different designs of our products. This is best for some kids who likes fun
looking sweets.

Below are the sample of pastillas:

C. Materials Requirements and Source of Supply

MATERIALS SOURCES
Confectionery Ingredients (Condensed and General Natividad Grocery Store
powdered milk, sugar, food coloring)

Paper bag for packaging General Natividad Grocery Store

Utensils General Natividad Market

D. Production Process

Below is the procedures and instructions on how to prepare pastillas:

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 1. Place the condensed milk in a large mixing bowl.
2.Gradually mixed in the graham crashed the
texture of the mixture will be similar to dough
once all the graham crashed is completely added.
3. Mixed well till combined
4. take the mixture and
round it.

IV. BUSINESS SUMMARY

Industry Overview

The Philippine confectionery market comprises of food products such as chocolates,

gum and various sugar-based products and it represents one of the strongest selling
segments on the food market industry, expected to grow at a CAGR (Compound
Annual Growth Rate) of more than 4% during the forecast period. Research shows that
the consumers in this industry primarily focus on the following factors when making
purchasing decisions: Social Factors and Personal Factors.

Business Goals and Objectives

Short Term:
Our goal is to increase product prices by 3% over the next month. We will set up a
profile on a new social media account and increase our social media posting to three
times per week.

Long Term:
We strive to become and remain profitable in order to expand our business, launch, and
improve new products that will benefit our customers.

Legal Issues

The company and its promoters have acquired all legally required trademarks and
patents.

V. MARKETING SUMMARY

Target Markets

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Business description

Graham Balls Corporation specializes in crafting high- quality graham

balls, offering a diverse selection of flavors to satisfy every palate.
From classic combinations to innovative twists, our graham balls are
handmade with care using top-tier ingredients. With a commitment to
excellence and a focus on delivering delicious treats, Graham Balls
Corporation aims to become the preferred choice for graham ball
enthusiasts seeking quality and flavor in every bite.

Pricing Strategy

Ｔｈｅ ｂｕｓｉｎｅｓｓ ｈａｓ ｃｏｍｐｌｅｔｅｄ ａ ｔｈｏｒｏｕｇｈ ａｎａｌｙｓｉｓ ｏｆ ｉｔｓ ｃｏｍｐｅｔｉｔｏｒｓ＇ｐｒｉｃｉｎｇ．

Ｋｅｅｐｉｎｇ ｉｎ ｍｉｎｄ ｏｕｒ ｃｏｍｐｅｔｉｔｉｏｎ’ｓ ｐｒｉｃｉｎｇ ａｎｄ ｔｈｅ ｃｏｓｔ ｏｆ ｃｕｓｔｏｍｅｒａｃｑｕｉｓｉｔｉｏｎ， ｗｅ ｈａｖｅ

ｄｅｃｉｄｅｄ ｏｎ ｔｈｅ ｆｏｌｌｏｗｉｎｇ ｐｒｉｃｉｎｇ ｓｔｒａｔｅｇｙ：

Ｗｅａｒｅｇｏｉｎｇｔｏｕｓｅｐｅｎｅｔｒａｔｉｏｎｐｒｉｃｉｎｇ，ｗｈｉｃｈｍｅａｎｓｔｈａｔｗｅｗｉｌｌｓｅｌｌｏｕｒｎｅｗｐｒｏｄｕｃｔｓ ａｔ ａ ｌｏｗ

ｐｒｉｃｅａｎｄ ｔｈｅｎ ｒａｉｓｅ ｔｈｅｍ ａｓ ｃｕｓｔｏｍｅｒｓ ｌｏｖｅ ｔｈｅｍ， ｓｏ ｔｈａｔ ｗｅ ｃａｎ ｇｅｎｅｒａｔｅ ａ ｌｏｔ ｏｆ ｓａｋｅｓ

ｔｏ ｔｈｏｓｅ ｗｈｏ ａｒｅ ｗｉｌｌｉｎｇ ｔｏ ｐａｙ ｔｈｅｐｒｉｃｅ ｆｏｒ ｓｕｃｈ ｈｉｇｈ－ｑｕａｌｉｔｙ ｐｒｏｄｕｃｔｓ．

SWOT Analysis

Strengths

We chose to sell street food pastillas because they are similar to the G R A H A M
B A L L S we grew up with and are designed to look like street food we always buy.
The younger students

Distribution Strategy

We will distribute our products through retail and the internet.

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 will be interested in what is visually appealing and what they are familiar with, and we
will be able to market them as we believe they will be our main source of revenue.

Weaknesses

We have a lack of knowledge in the business side because we are a new business, which
may result in a low profit margin for us; however, we are all taking business degree
and will be able to bring the business up through profit become a successful store with
goals of franchising.

Opportunities

Our goal for the next few months is to increase and improve our product’s prices,
generate enough revenue, and reduce as many costs as possible in order to achieve our
main goal.

Threats

For we are a small pastillas business competing against major retailers/ other grade 12
entrepreneurs with different products, competition will be a major threat to the
business’ start-up. Trying to start a business will require us to distinguish ourselves
from our competitors through unique selling promotion and a specialty product made
by our business.

Services

First-rate service is intended to be the focus of the Business and a cornerstone of the
brand’s success. All customers will receive conscientious, one-on-one, timely service
in all capacities, be they transactions, conflicts or complaints. This is expected to create
a loyal brand following and return business.

VI. FINANCIAL PLAN

A. Start-up Summary

Expenses Cost/pc. 4pcs. – Total Year 1

Qty./Month
Condensed Milk 50 200 2400

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Powdered Milk 60 240 2880
Food Coloring 10 40 480
Sugar 40 160 1920
Sticks 20 80 960
Paper Bag 50 200 2400
Utensils (Foil tray, ladle) 100 100
Permit & License 500 500 500
Total 1,520 11,640
100

B. Financial Projections

PASTIL – YUMMIES
PROJECTED INCOME STATEMENT FROM YEARS 1-2

Year 1 Year 2
Revenues 15,000 25,000
Cost of Goods Sold 11,040 12,500
Materials 11,040 12,500
Gross Profit 3,960 12,500
Expenses 600 1,000
Utensils Expense 100 500
Permit & License 500 500
Income before Interests & Taxes 3,360 11,500
Tax 1,008 3,680
Net Income 2,352 7,820

PASTIL – YUMMIES
PROJECTED CASH FLOW FROM YEARS 1-2
Year 1 Year 2
Beginning Balance 1,520 1,688
Cash Inflows (Income)
Cash Sales 15,000 25,000
Total Cash Inflows 16,520 26,688

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Cash Outflows
Materials 11,040 12,500
Utensils 100 500
Permit & Licenses 500 500
Owner’s Withdrawal 2,000 5,000
Total Cash Outflows 13,640 18,500
Ending Cash Balance 1,360 8,188

PASTIL-YUMMIES
PROJECTED BALANCE SHEET

Year 1 Year 2
ASSETS
Current Asset
Cash at hand 2,352 7,820
Total Current Asset 2,352 7,820
Fixed Asset
Total Fixed Assets 2,352 7,820
Total Assets
LIABILITIES AND EQUITY
Current Liabilities
Income Tax Payable 1,075 3,680
Short-term Payable
Total Current Liabilities 1,075 3,680
Total Liabilities 1,075 3,680
Capital 1,520 1, 688
Add: Net Profit 2, 352 7,820
Less: Drawings 1,075 3,680
Net Capital 1,277 4,140
Total Liabilities and Equity 2,352 7,820