BUSINESS PLAN
Submitted by:
Aggabao Zharmaine M.
Malenab Princess Rhoda H.
Bernardino Crishareigne A.
Benedicto Maxine
Abon Rex G.
Gammad Salvador Jr. L.
Cameron Justine Lei E.
Submitted to:
Ms. Cherry Ann S. Reyes
Subject Teacher
January 2024
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APPROVAL SHEET
The Business Plan entitled “Delulu Bliss Bites” is prepared and submitted by Zharmaine M.
Aggabao, Malenab Princess , Bernardino Crishareigne, Benedicto Maxine, Abon Rex,
Gammad Salvador Jr. , Camero Justine, in fulfillment of requirements in Entrepreneurship
for Grade 12 students and is recommended for approval and acceptance.
CHERRY ANN S. REYES
Subject Teacher
Dr. PRIMITIVO R. GOROSPE
Secondary School Principal III
TABLE OF CONTENTS
APPROVAL SHEET……………………………………………………………..i
1.0 EXECUTIVE SUMMARY……………………………………………………………………5
1.1 Objectives………………….………………………………………………………………..5
1.2 Mission Statement……….…………………………………………………………………5
1.3 Guiding Principles……….………………………………………………………………….6
1.4 Key to Success………….…………………………………………………………………..1
2.0 COMPANY DESCRIPTION..………………………………………………………………..2
2.1 Ownership……………….………………………………………………………………….2
2.2 Legal from……………….………………………………………………………………….2
2.2 Start -Up Summary……..………………………………………………………………….2
2.4 Location And Facilities….………………………………………………………………….2
3.0 Product…………………….………………………………………………………………….3
3.1 Daily Operation & productions …………………………………………………………….3
3.2 Competitive Comparison..………………………………………………………………….3
3.3 Supplies………………………………………………………………………………………3
3.4 Management Controls………………………………………………………………………3
3.5 Administrative System………………………………………………………………………3
2
3.6 Future Products & service ………………………………………………………………..3
4.0 Market Analysis…………...………………………………………………………………..4
4.1 Market Size………………..………………………………………………………………..4
4.1.2 Industry………………….………………………………………………………………..4
4.2 Market Competitor……….………………………………………………………………..4
4.2.2 Market Segment……….………………………………………………………………..4
4.2.3 Target Market Strategy..………………………………………………………………..4
4.2.4 Market Trends…………..……………………………………………………………….4
4.3 Positioning………………………………………………………………………………….4
5.0 Market strategy………….………………………………………………………………….4
5.1 SWOT Analysis……………………………………………………………………………..5
5.1.2 Strength…………………..……………………………………………………………….5
5.1.3 Weaknesses…………………………………………..
5.1.4 Opportunity
5.1.5 Threat
5.2 Marketing Size
5.2.1 Products
5.2.2 Prices
5.2.3 Place
5.2.4 Promotion
5.3 Sales Strategy
5.3.1 Sales Forecast
5.3.2 Program
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6.0 Organization and Management
6.1 Organization Structure
6.2 Management Team
6.3 Management Team Gaps
6.4 Personnel Plan
7.0 Financial Statement
7.2 Break-even Analysis
7.2.1 Break-even Point
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DELULU BLISS BITES
1.0 Executive Summary
We first began our donut business "Delulu Bliss Bites"plan as a way to profit from our
passion in our town with tasty and delicious donuts.
Our Delulu Bliss Bites is a food business of a donut product sweet delights which aims to
become the destination for high-quality freshly baked donuts in the local area. With a focus
on exceptional taste,unique flavour, and a coming atmosphere, we aim to capture a
significant share of the growing donut market.
The purpose of this business plan will also be used to design the various elements to
create a coherent system of sustainable customers satisfaction and profitability. The
economic environment for the successful outlet takes into account the factors and conditions
that influence the ability of its target market to afford its product and services. We believe our
delulu bliss bites will become successful and become very popular choice for many
individuals in and outside the targeted market place.
1.1 Objectives
The primary objectives of Delulu Bliss Bites Products are the following:
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To create and produce, the aromatic tasty donuts which are mainly made of flour,
icing and topped with a unique variety of different fruits.
Our main goal is to promote our products to enlighten the customers and ensure the
most pleasant and relaxing experience to excite their taste buds.
Also, we will provide high-quality services and ensure their expectations of our
products. We will engage them to buy our products with low-priced quality that our
customers can afford.
1.2 Mission Statement
Our mission is to provide high-quality and delicious donut products that bring joy and
satisfaction to our customers. We strive to create a wide variety of flavours and options to
cater to different tastes and preferences. Through our commitment to using the finest
ingredients and maintaining exceptional standards of craftsmanship, we aim to become the
go-to destination for donut lovers. We also prioritise customer service, ensuring a friendly
and welcoming environment for all who visit our establishment. Our goal is to consistently
exceed expectations and create memorable experiences for our customers through our
delectable donut offerings.
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1.3 Guidind Principles
Emphasising quality
Emphasising quality within your company encourages professionals to create work that
exceeds expectations. Adopting this principle can improve your company's reputation by
ensuring that employees produce high-quality work. When using this guiding principle, it's
important to set a clear standard to act as a model of what quality work looks like.
Work together
Adopting a guiding principle that highlights the value of teamwork and collaboration can
improve employee relationships within your company and foster a positive and fun work
environment. While it's helpful to have self-sufficient employees, it's important that
professionals can work together to achieve goals. Embodying this guiding principle at your
company can be particularly helpful in industries that require collaboration, such as research
or fine art companies.
Prioritise workplace safety
This guiding principle may be especially important for industries with unpredictable or
possibly dangerous work environments, such as construction companies or environmental
organisations. To prioritise workplace safety in your company, consider improving training
programs to include topics such as work-safe apparel, emergency plans and safe equipment
use. Depending on your industry, it may also be useful to embody this principle by helping
employees gain first aid training.
Commitment to clients
Having a commitment to clients as a guiding principle can be especially important for
customer service companies. This fundamental value can help your company establish a
reputation of excellent service and reliability. In order to adopt this guiding principle at your
company, consider providing customer service training for your employees. It's also helpful
to pair this guiding principle with other values, such as accountability, respect and a
commitment to quality.
1.4 Key To Success
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Provide a Great product or service
Do Your research
Keep things organised
Keep focus & have patience
Be prepared to make tough decisions
Know the operational needs
Stay flexible and creative
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2.0 Company Description
The Delulu Bliss Bites will be located at San Fermin, Banigan, Cauayan City Isabela near
Otep's Tinuno and Cauayan City Library. Delivery,pick-up, and dine-in are all perfect at this
location. The following hours apply for six days for Delulu Bliss Bites.
MONDAY
5:00a.m - 5:00p.m
TUESDAY
5:00a.m - 5:00p.m
WEDNESDAY
5:00a.m - 5:00p.m
THURSDAY
5:00a.m - 5:00p.m
FRIDAY
5:00a.m - 5:00p.m
SATURDAY
5:00a.m - 5:00p.m
2.1 Ownership
The Delulu Bliss Bites will be owned by Zharmaine Aggabao. She has the rights to profits
and assets in the business. Debts and abilities are also the responsibility of the owner.
2.2 Legal Form
Delulu Bliss Bites products will be organised as a sole proprietorship and operated by
Zharmaine Aggabao and it is Registered in San Fermin, Banigan Cauayan City Isabela.
2.3 Start Up Summary
The entire cost to open our business is 800,000. The majority of the expenses are for
supplies, such as furniture and other items costing 200,000 pesos, food and other
components costing 500,000 pesos, and equipment costing 200,000 pesos. The local rent is
$245,000. Additional expenses total $100,000.
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2.4 Location And Facilities
The Delulu Bliss Bites will be located at San Fermin Banigan Cauayan City Isabela near at
OTEP’S TINUNO and CAUAYAN LIBRARY
3.0 Services
3.1 Daily Operation & Production
Daily Operation and Productions include the various tasks carried out in an organisation
and the daily assignments of diverse employees that align with the company goals and lead
to the firm's overall profit. Every department in a firm is assigned diverse tasks that
collectively add to the company's value by increasing productivity and maximising the
opportunities that make it more profitable. Once the management outlines the firm's goals,
the course of action towards achieving them is outlined, and employees work towards them.
Therefore, the main purpose of daily Operation and Production business is profit and
increasing organisational value. Its activities include the following:
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Sales is responsible for contacting customers and spearheading an increase in the
firm's customer base.
Marketing is responsible for brand development and making the firm and its
products visible.
Finance directs the decision-making in the usage of the company's revenue and
where it should be channelled.
Accounting is responsible for managing the company's capital and accurate recordkeeping of income and expenditures.
Customer service is responsible for relationship building with current clients and
increasing new clients.
Human resources is responsible for managing the employees within the
organisation, including hiring new ones.
3.2 Competitive Comparison
Identify Competitors: First, identify your main competitors in the industry. These are
companies offering similar products or services.
Analyse Business Models: Review the business models of both your company and your
competitors. Understand how each business plans to make money, their pricing strategies,
and revenue streams.
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Market Analysis: Assess the market conditions, including size, growth rate, and trends.
Analyse how each business plans to capture market share and their target customer
segments.
Product/Service Comparison: Compare the features, quality, and uniqueness of your
product or service against your competitors. Highlight your competitive advantages.
Marketing Strategy: Evaluate the marketing and advertising strategies of each company.
This includes online and offline marketing, social media presence, and branding efforts.
Sales and Distribution Channels: Examine how each business plans to reach customers
and distribute products or services. Look at their sales channels, partnerships, and
distribution networks.
Financial Projections: Compare the financial projections of your business plan to those of
your competitors. This includes revenue forecasts, profit margins, and funding requirements.
SWOT Analysis: Create a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats)
for your business and your competitors. Identify areas where you excel and where you may
need improvement.
Risk Assessment: Evaluate the risks associated with each business plan. Consider market
risks, competitive risks, and operational risks.
Unique Selling Proposition (USP): Clearly define your business's unique selling
proposition of value proposition compared to your competitors. What sets you apart?
Execution Plan: Assess the execution strategies outlined in each business plan. This
includes timelines, milestones, and resource allocation.
Customer Feedback and Reviews: Look at customer feedback and reviews for your
competitors. This can provide insights into customer satisfaction and areas for improvement.
Regulatory and Legal Considerations: Analyse any regulatory or legal factors that may
affect your business or your competitors differently.
Scalability: Consider the scalability of each business. Can your business plan adapt and
grow in the long term compared to your competitors?
Exit Strategy: If applicable, review the exit strategies outlined in the business plans.
Understand how each company plans to exit the market or seek investment.
After conducting this comprehensive analysis, you should have a clear understanding of how
your business plan compares to your competitors, where you stand out, and where you may
need to make adjustments or improvements. This information is crucial for making informed
decisions and refining your business strategy.
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3.3 Supplies
Delulu Bliss Bites relies on a network of trusted suppliers to ensure the availability of highquality ingredients and materials for our donut production. We understand that the reliability
and quality of our suppliers are essential to delivering delicious and consistent donuts to our
customers. Here is an overview of our key suppliers and our approach to supplier
relationships:
Key Ingredients Suppliers
1. Flour and Baking Ingredients - We source high-quality flour and baking ingredients
from reputable suppliers known for their consistency and freshness. Our commitment
to using premium ingredients is fundamental to the exceptional taste and texture of
our donuts.
2. Fruits and Toppings - For our unique fruit-topped donuts, we collaborate with local
fruit suppliers to ensure we have a fresh and diverse selection of fruits to use as
toppings. This allows us to create a variety of flavours that delight our customers.
Kitchen Equipment and Utensils Suppliers
1. Local Kitchen Equipment Suppliers - Our cooking equipment, utensils, and kitchen
supplies are primarily sourced from local supplies and distributors. This approach
allows us to maintain a well-equipped kitchen while supporting local businesses.
Packaging and Labelling Suppliers
1. Sustainable Packaging Suppliers - We prioritise eco-friendly packaging materials
that align with our commitment to environmental responsibility. Our packaging
suppliers provide us with biodegradable containers and labels that share product
information,ensuring we minimise our ecological footprint.
Quality Control and Sanitation Suppliers
1.Sanitizing Agents - We work closely with suppliers of food-grade sanitising agents and
cleaning supplies to ensure that our kitchen maintains the highest standards of hygiene and
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safety. Food safety is a top priority for us, and our suppliers play a crucial role in maintaining
these standards.
Our supplier relationships are built on trust, transparency, and a shared commitment to
quality. We maintain open communication with our suppliers to stay informed about product
availability, pricing, and any updates related to our ingredients and materials. Additionally,
we regularly assess the performance of our suppliers to ensure that they meet our stringent
quality standards.
As Delulu Bliss Bites continues to grow and innovate, we remain dedicated to forging
strong and sustainable relationships with our suppliers, underpinning the consistent quality
and authenticity of our donut products.
3.4 Management Control
Effective management controls are essential for the smooth and efficient operation of
Delulu Bliss Bites. Our commitment to upholding the highest standards of quality, customer
service, and financial responsibility necessitates a well-structured system of management
controls. Below, we outline the key components of our management controls.
Quality Control Measures- We maintain standardised recipes for all our donut products to
guarantee consistency in taste and texture. Our quality control team conducts regular taste
tests and actively solicits and reviews customer feedback to ensure that our donuts meet or
exceed customer expectations.
Financial Management - We employ rigorous financial practices, including detailed
budgeting, professional accounting and bookkeeping services, and vigilant cash flow
management. These measures allow us to allocate resources wisely, maintain financial
stability, and ensure that our financial obligations are met with precision and punctuality.
Operational Efficiency Strategies - We maintain a well-planned production schedule,
implement just-in-time inventory practices, and provide continuous training to our team to
improve operational efficiency. This ensures that we meet customer demand effectively
while minimising waste.
Customer Service and Satisfaction - Our team is trained to engage professionally with
customers, and we have feedback mechanisms in place to continuously assess and
enhance customer satisfaction. A clear process for addressing complaints ensures that we
prioritise customer happiness.
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Regular Internal Audits - We conduct regular internal audits and reviews to identify areas
for improvement and enhance our operations. This proactive approach helps us address
issues promptly and continuously improve our processes.
Delulu Bliss Bites is committed to maintaining the highest standards of quality, financial
responsibility, operational efficiency, and customer satisfaction through a robust system of
management controls, continuously reviewed and refined to support our mission of
delivering delicious donuts and memorable experiences.
3.5 Administrative System
Delulu Bliss Bites places a strong emphasis on establishing efficient administrative systems
to support our day-to-day operations
4.0 Market Analysis
The donut industry has experienced significant growth in recent years, driven by the
popularity of gourmet donuts among millennials and food enthusiasts. Our target market
includes individuals of all ages who appreciate indulgent treats and unique flavours. We will
also target corporate clients for catering services and bulk orders. Through market research
and analysis, we have identified a growing demand for artisanal donuts, customization
options, and gluten-free and vegan alternatives. By catering to these specific preferences,
we aim to capture a significant market share within our community.
4.1 Market Size
Delulu Bliss Btes earned approximately ₱350,000.00
4.1.2 Industry Participants
The major participants is owners, employees, and customers include major store
competitors including Mister Donut, Sweet Bites Mini Donuts, Uy’s Bakery.
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4.2 Market Competitors
Mister Donuts-Mister Donut business that began as an ambulant store became a retail
store, selling more than 35 kinds of doughnuts, baked good and also a special blend of
coffee which was regarded by many as the world's best.The Mister Donut business became
so popular that others began to crave for a piece of Mr. Winouker's idea. To address this
demand, Mr. Winouker went into franchising, selling franchises to entrepreneurs provided
that his standards of Quality, Service, and Cleanliness were upheld.
Sweet Bites Mini Donut-Sweet Bites Mini Donuts started in Late 2020, offering Made-toOrder Mini Donuts Hot & Fresh out of the oven. As they grew they began to offer more
Sugar flavours of donuts as well as Donuts with icing and your favourite Sweet Treats on top
such as Oreo's, M&M's & more. The quality of their donuts is just as good as the quality of
service they provide for each guest we serve.
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Uy’s Bakery - Uy's Bakery located at Quezon Street in Cauayan City Isabela is a labor
intensive business that will provide healthy and fresh cuisine to the public as well as a
lounging area to relax in between classes and a place for the students and staff of Isabela
they offer a variety of flavour choices of donuts to the customers.
4.2.2 Market Segment
Gen X and Y This Group is belonging between 6 to 40 years old people. In this age people
like to eat donuts. And donut is one of the famous desserts in the Philippines. Buying local
products will be the best way to support a local business.
Price sensitivity is a must because, despite the fact that other business owners sell the
same product as us, customers continue to choose us for our superior quality. We also want
our products to be unique and stand out in every home, so we design unique products that
benefit the community.
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4.2.3 Target Market Segment Strategy
The Delulu Bliss Bites target market the audience aged from teenagers , both men and
women lgbtq's . Delulu Bliss Bites appeals to families, students and professionals, drawn by
the tasty menu, convenience, and affordable pricing.The Delulu Bliss Bites target audience
includes students and young adults who enjoy the affordability and variety of the available
menu. For the millennial and Gen Z's generation the target audience includes employees
and professionals who conveniently love donuts like our product Delulu Bliss Bites that are
compatible with their taste buds . Delulu Bliss Bites put their mood strikes.
4.2.4 Market Trends
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Free Delivery
One sale for regular price
Discount for couples and group of friends and free drinks for single and free souvenir
4.3 Positioning
Delulu Bliss Bites is the brand famous for its unique taste and flavours with interesting
toppings that are made of our own recipes. The company strives to create products that are
safe for our health and friendly to our society. Delulu Bliss Bites stands for believes things
that are actually possibly true and uses ingredients that can't harm to your health. The
location of Delulu Bliss Bites is very accessible and essential for growing the business
because it is located at Banigan Street Barangay San Fermin Cauayan City near Oteps
Tinuno at the left corner beside Cauayan Library.
5.0 Market Strategy
Our pages will be used to post our products. In order to reach our target market, we will
upload our product on social media and utilise various promotional techniques to get it in
front of as many potential buyers as possible.
5.1 SWOT Analysis
The internal and external analysis of the Delulu bliss bites could be defined in SWOT
analysis, it can also illustrate the competitive advantages and strategies environments. Here
are the brief notations.
5.1.2 Strength
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Free WiFi
Friendly Budget
Strong Employee attitude
High quality products
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5.1.3 Weakness
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Cut off from the clients
Lots of rivalry
Variety lock
Limited financial resources
5.1.4 Opportunity
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Holidays
Social trends
5.1.5 Treat
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Rising Cost
A disconnect, and less loyal, customer base
Weak social media engagement
The other competitors targeting our customers
5.2: Market Mix
Market mix is the set of controllable, tactical marketing tools that our business uses to
produce a desired response from our target market. It consists of four 4"P's" : Product,
Price, Place and Promotion.
5.2.1 Product
"Delulu Bliss Bites' 'plan as a way to profit from our passion in our town with tasty and
delicious donuts. Our Delulu Bliss Bites is a food business of a donut product sweet delights
which aims to become the destination for high-quality freshly baked donuts in the local area.
With a focus on expectional taste, unique flavor, and a coming atmosphere, we aim to
capture a significant share of the growing donut market.
5.2.2 Prices
We will provide our customers with sales, discounts, and reasonable rates at Delulu Bliss
Bites. Our product is reasonably priced, affordable for our customers, and well worth the
purchase. Entrepreneurs always maintain good-quality products that will give our customers
the satisfaction they want. The lowest price is 25.00 pesos.
5.2.3 Place
The Delulu Bliss Bites will be located on Banigan St. San Fermin, Cauayan City. Near at
Otep’s Tinuno, at the left side of Cauayan City Library. It is suitable for our customers,
employees and supplies without being too expensive for our business.
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5.2.4 Promotion
Our pages will be used to post our products. In order to reach our target market, we will
upload our product on social media and utilize various promotional techniques to get it in
front of as many potential buyers as possible.
5.3 Sales Strategy
Focus on local residents, office workers, and event planners in the urban area. Emphasize
artisanal donuts with unique flavors and high-quality ingredients. Offer gluten-free and vegan
options to cater to a broader audience. Set competitive pricing based on the local market,
taking into account the premium quality of the donuts. Implement a loyalty program, offering
discounts or a free donut after a certain number of purchases. Introduce online ordering and
delivery services. Launch a grand opening event with special discounts for the first week.
Utilize social media platforms for mouth-watering visuals, promotions, and engaging content.
Collaborate with local influencers or food bloggers for reviews and features. Train staff to
provide friendly and efficient service. Maintain a clean and visually appealing storefront.
Implement an online feedback system to gather customer opinions. Introduce seasonal
flavors and holiday-themed donuts. Create limited-time bundles or discounts during special
occasions. Sponsor local events or sports teams. Collaborate with nearby businesses for
cross-promotions. Participate in community fairs and markets. Develop an attractive and
user-friendly website for online orders. Regularly update social media accounts with
tempting images and engaging posts.
5.3.1 Sales Forecast
We expect income to increase steadily over the next 3 years, as the population of the
Delulu Bliss Bites.
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5.3.2 Sales Program
Delulu Bliss Bites values our staff by giving them cash, incentives,bonuses, health bcare
benefits ans 13 month pay. All the staff of Delulu Bliss Bites will undergo intense training to
enhance their skills in sales and production work and enhance their abilities in handling a
business.
5.4 Milestone
Milestone
Date
Business Name
September 6, 20XX
Finish Business Plan
October 11, 20XX
Business Registration
November 12, 20XX
Acquiring Finance
December 15, 20XX
Drafting of Contract, Documents and others
Relevant Legal Documents
January 29, 20XX
Recruiting of employees
February 10, 20XX
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Purchase of the Needed Furnitures, Racks,
Office Appliances, and etc.
March 15, 20XX
Creating Awareness for the Business Both
Online and Around Community
April 10, 20XX
Grand Opening
May 2, 20XX
Upgrade Business Plan Pro
June 3, 20XX
5.5 Exit Strategy
Delulu Bliss Bites will not file for bankruptcy; instead, it will be liquidated, sold to a family
member, or to one of our business partners. We find solace in the knowledge that our
endeavor will function in the same manner as we carried out our business in similar
circumstances.
6.0 Organizations And Management
Without a doubt, the entrepreneur will labor to the best of their abilities, provide sufficient
knowledge and expertise, and use their time and energy as working capital. A variety of
roles, including preparation, production, packaging, marketing strategy, sales monitoring,
and finance, will be filled by carefully chosen staff members. You may be guaranteed that
every employee will face consequences and accountability for any inconvenience they may
cause. The necessary production materials will be procured from a few barrios located in
Cauayan City, Isabela.
6.1 Organization Structure
Organizational Structure: A General Partnership (GP) is a partnership agreement that
establishes, unites, and exists between partners. Every partner agrees to be accountable for
the company and assumes limitless liability for partner ship. Each partner will be able to
decide on business matters and be responsible for any business contracts. Unless otherwise
indicated, the obligations, liabilities, and responsibilities are legally binding on each other. A
partnership agreement will usually list the partners' specific roles and duties.
6.2 Management Team
The Delulu Bliss Bites was owned by Ms. Zharmaine Aggabao, who was knowledgeable
and skilled in the baking of donuts. Regarding her business, Zharmaine is upbeat. Making
the unique donuts took up all of her time. Her tenacity allowed the company to grow to its full
potential.
6.3 Management Team Gaps
Delulu Bliss Bites and its employees are confident that they can satisfy every customer and
offer the best service possible. Their cooperation allowed them to forge solid bonds with one
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another, which strengthened the company. The head of the marketing department may
receive a weekly report from marketing managers to discuss strategy. Any suggestions
regarding the business are welcome from the manager, and the owner values the opinions
and thoughts of the employees.
6.4 Personnel Plan
Our expected needs are outlined in the personal plan that follows. start and continues for
the duration of the following year's growth.
Position
First Year Salary
Second Year Salary
Third Year Salary
Manager
₱60,000
₱60,500
₱70,000
Assistant Manager
₱50,000
₱50,500
₱55,000
Cookers
₱40,000
₱40,500
₱50,000
Servers
₱30,000
₱30,700
₱40,000
7.0 States Financial Statements
We offer this financial plan to demonstrate the profitability and viability of Delulu Bliss Bites.
In order to achieve both debt-based financing and private equity investment, our unique idea
places a strong emphasis on a moderate growth strategy and maintaining a continually
positive cash balance for Delulu Bliss Bites.
7.2 Break-even Analysis
BREAK EVEN ANALYSIS
₱1 800 000,00
₱1 600 000,00
₱1 400 000,00
₱1 200 000,00
₱1 000 000,00
₱800 000,00
₱600 000,00
₱400 000,00
₱200 000,00
₱0,00
TOTAL SALES
COST OF SALES
YEAR 1
YEAR 2
TOTAL
EXPENSES
TOTAL COST
YEAR 3
7.2.1 Break-even Point
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Profit and Loss
Year 1
Year 2
Year 3
Sales
₱600,000.00
₱1,200,000.00
₱1,700,000.00
Cost of Sales
₱230,000.00
₱350,000.00
₱470,000.00
Gross Margin
₱370,000.00
₱850,000.00
₱1,230,000.00
61.7%
70.8%
72.3%
Owners Compensation
₱30,000.00
₱40,500.00
₱50,000.00
Salaries
₱180,000.00
₱182,200.00
₱215,000.00
Payroll Taxes
₱5,400.00
₱5,670.00
₱5,940.00
Workers Compensation
₱1,200.00
₱1,260.00
₱1,320.00
Total Salaries and Wages
₱216,600.00
₱229,630.00
₱272,260.00
Advertising
₱1,500.00
₱2,000.00
₱2,500.00
Insurance
₱2,500.00
₱2,500.00
₱2,500.00
Legal and According Fees
₱150.00
₱150.00
₱150.00
Repairs
₱450.00
₱500.00
₱560.00
Supplies
₱1,500.00
₱1,600.00
₱2,5000
Utilities
₱4,500.00
₱4,500.000
₱4,500.00
Depreciation
₱3,000.00
₱3,000.00
₱3,000.00
Total Business Expenses
₱13,600.00
₱14,250.00
₱15,710.00
Commercial Loans
₱2,000.00
₱2,500.00
₱2,800.00
Total Expenses
₱232,200.00
₱246,380.00
₱290,770.00
Net Operating Profit
₱137,800.00
₱603,620.00
₱939,230.00
37.2%
71.0%
76.3%
Salaries and Wages
Balance Sheet
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Based Period
End of Year One
Assets
Cash
-
Account Receivable
-
Inventory
-
Prepaid Expenses
-
₱150,000.00
₱50,000.00
—————————-
Other Current
———————-
-
₱200,000.00
Improvements
-
₱16,000.00
Furniture and Fixtures
-
₱50,000.00
Equipment Real Estate
-
₱30,000.00
Building
-
Other Fixed
-
Total Current Assets
Fixed Assets
——————————
——————————
Total Fixed Assets
-
₱96,000.00
Less:Accumulated
-
₱6,500.00
-
₱289.5
Depreciation
Total Assets
22