Le Patissier Confections

PROJECTED INCOME STATEMENT

for the year ended December 31, 2021-2025
In Philippine Peso
Accounts Notes 2021 2022
Sales ₱29,963,055.96 ₱29,202,917.05
Less: Cost of Good Sold 22,075,108.95 21,690,525.55
Gross Sales 7,887,947.01 7,512,391.50
Selling and Administrative Expense
Depreciation Expense 16,793.33 16,793.33
Taxes and License Expense 77,685.00 78,850.28
Rent Expense 180,000.00 180,000.00
Salaries Expense 2,262,338.09 1,980,588.44
Employee Benefits Expense 95,157.06 87,383.91
Supplies Expense 40,689.00 41,340.02
Utilities Expense 18,020.34 18,380.75
Advertising Expense 15,200.00 15,200.00
Less: Total Operating Expense 2,705,882.82 2,418,536.73
Net Income Before Tax 5,182,064.19 5,093,854.77
Income Tax 1,554,619.26 1,528,156.43
Percentage Tax 898,891.68 876,087.51
Net Income After Tax ₱2,728,553.26 ₱2,689,610.83
 ctions
TATEMENT
er 31, 2021-2025
so
2023 2024 2025
₱31,292,147.71 ₱33,474,549.45 ₱35,750,961.67
23,255,325.71 24,894,905.44 26,610,743.84
₱8,036,822.00 ₱8,579,644.02 ₱9,140,217.83

16,793.33 16,793.33 16,793.33

80,033.03 81,233.52 82,452.03
180,000.00 180,000.00 180,000.00
2,697,700.26 2,914,351.44 3,194,535.10
127,940.74 145,084.55 160,301.98
50,568.29 55,110.40 57,799.32
18,748.36 19,123.33 19,505.80
15,200.00 15,200.00 15,200.00
3,186,984.01 3,426,896.57 3,726,587.57
₱4,849,837.99 5,152,747.44 5,413,630.26
1,454,951.40 1,545,824.23 1,624,089.08
938,764.43 1,004,236.48 1,072,528.85
₱2,456,122.16 ₱2,602,686.73 ₱2,717,012.33
 Business Licenses
SEC Registration 31,310.00 31,779.65 32,256.34 32,740.19
Community Tax Certificate 39,000.00 39,585.00 40,178.78 40,781.46
Barangay Clearance 500.00 507.50 515.11 522.84
Mayor's Permit 5,000.00 5,075.00 5,151.13 5,228.39
BIR Registration 500.00 507.50 515.11 522.84
Business Permit 500.00 507.50 515.11 522.84
Notary 100.00 101.50 103.02 104.57
DTI Registration 700.00 710.50 721.16 731.97
Documentary Stamp Tax 75.00 76.13 77.27 78.43
Total 77,685.00 78,850.28 80,033.03 81,233.52
2021 2022 2023 2024
Assumption that over the course of 5 years there are 1.5%
increase in Business License Renewal
 1,000,000 1,300
1,000,000 1,300
33,231.29 1,000,000 1,300
41,393.18 1,000,000 1,300
530.68 1,000,000 1,300
5,306.82 1,000,000 1,300
530.68 1,000,000 1,300
530.68 1,000,000 1,300
106.14 1,000,000 1,300
742.95 1,000,000 1,300
79.60 1,000,000 1,300
82,452.03 1,000,000 1,300
2025 1,000,000 1,300
ears there are 1.5%
Renewal 1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
1,000,000 1,300
39,000
 Employee Benefits Expense
Position 2021
Employer's Share
SSS Contribution ₱16,837.66
Philhealth Contribution 35,373.05
Pag-Ibig Contribution 40,426.34
Total Expense ₱92,637.06
Employee's Share
SSS Contribution 90,959.27
Philhealth Contribution 35,373.05
Pag-Ibig Contribution 40,426.34
Total Expense 166,758.66
Employee Compensation
SSS Contribution 2,520.00
Total Expense 2,520.00
Total Employee Benefits Expense 95,157.06
Total Employee Benefits Payable 261,915.72
Add: Prior Years -
Less: Payments 235,724.15
SSS/Philhealth/Pag-Ibig Payable ₱26,191.57

Salaries Expense
Items 2021
Employee Net Pay Annually ₱2,175,653.66
Managing Partner 85,000.00
13 Month Pay 168,443.09
Less: Employee Share 166,758.66
Total ₱2,262,338.09

Depreciation Expense
Items 2021
Machineries, Equipments and Tools
Oven ₱1,750.00
Electric Mixer 60.00
Baking Trolley 100.00
Hand Mixer 40.00
Food Processor 175.00
Heavy Duty Blender 300.00
Toilet Bowl 250.00
Wash Basin 125.00
Electric Generators 2,500.00
Air conditioning 900.00
Refrigerator 750.00
Ref Chiller 750.00
Coffee Maker 150.00
Fire Extinguisher 640.00
Delivery Vehicle 2,570.00
Furnitures and Fixtures
Sofa 708.33
Office chair 208.33
Office Table 233.33
Counter Tops 2,500.00
Cabinets 2,083.33
Total ₱16,793.33

Percentage Tax
2021
Gross Sales ₱29,963,055.96
Percentage 3%
Percentage Tax Payable for the Year 898,891.68
Add: Prior years Payable -
Less: Percentage tax Payments 809,002.51
Percentage Tax Payable for December ₱89,889.17

Supplies Expense
2021
Beginning Supplies -
Purchases 54,252.00
Total 54,252.00
Less: Consumed ₱40,689.00
Ending Supplies ₱13,563.00

Utilities Expense
2021
Electricity (MERALCO)
Production Area ₱33,466.35
Lobby and Office Space 18,020.34
Total Estimated Electricity Cost Consumption 51,486.69
Water (Manila Water)
Production Area 11,704.55
Total Estimated Water Cost Consumption 11,704.55
GAS 19,200.00
Total Utilities ₱82,391.24
Total Utilities to be Expensed 18,020.34
Electric Mixer 4,377.41
Hand Mixer 1,563.36
Food Processor 2,188.71
Heavy Duty Blender 2,084.48
Electric Generators 15,633.61
Air conditioning 9,380.17
Ref Chiller 10,005.50
Coffee Maker 6,253.45
51,486.69

Rent Expense
2021
Rent Expense 180,000.00
EWT Percentage 5%
Withholding Tax for the Year 9,000.00
Less: Payment ₱8,550.00
EWT Payable ₱450.00
Total 171,000.00

Inventory
2021
Raw Materials, Beginning Inventory -
Add: Purchases 21,542,280.00
Total Goods Available 21,542,280.00
Less: Cost of Ingredients Used 20,388,247.39
Raw Materials, Ending Inventory 1,154,032.61
 Accounts Payable
2021
Raw Materials Inventory
Machines, Equipments and Tools
Furnitures and Fixtures
ployee Benefits Expense
2022 2023 2024 2025

₱14,656.34 ₱21,818.46 ₱23,471.55 ₱26,779.68

35,283.79 54,848.26 66,162.78 72,779.05
35,283.79 48,754.01 52,930.22 58,223.24
85,223.91 125,420.74 142,564.55 157,781.98 payment of Employee benefits
payable is assumed to be paid
79,388.52 109,696.52 119,093.00 133,561.51 at 90% of the total employee
35,283.79 54,848.26 66,162.78 72,779.05 benefits payable
35,283.79 48,754.01 52,930.22 58,223.24
149,956.09 213,298.80 238,186.00 264,563.81

2,160.00 2,520.00 2,520.00 2,520.00

2,160.00 2,520.00 2,520.00 2,520.00
87,383.91 127,940.74 145,084.55 160,301.98
237,340.01 341,239.53 383,270.54 424,865.79
₱26,191.57 23,734.00 34,123.95 38,327.05
213,606.00 307,115.58 344,943.49 382,379.21
₱23,734.00 ₱34,123.95 ₱38,327.05 ₱42,486.58

Salaries Expense
2022 2023 2024 2025
₱1,898,528.75 ₱2,622,857.34 ₱2,846,994.85 ₱3,131,502.06
85,000.00 85,000.00 85,000.00 85,000.00
147,015.78 203,141.71 220,542.59 242,596.85
149,956.09 213,298.80 238,186.00 264,563.81
₱1,980,588.44 ₱2,697,700.26 ₱2,914,351.44 ₱3,194,535.10

Depreciation Expense
2022 2023 2024 2025

₱1,750.00 ₱1,750.00 ₱1,750.00 ₱1,750.00

60.00 60.00 60.00 60.00
100.00 100.00 100.00 100.00
40.00 40.00 40.00 40.00
175.00 175.00 175.00 175.00
300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00
125.00 125.00 125.00 125.00
2,500.00 2,500.00 2,500.00 2,500.00
900.00 900.00 900.00 900.00
 750.00 750.00 750.00 750.00
750.00 750.00 750.00 750.00
150.00 150.00 150.00 150.00
640.00 640.00 640.00 640.00
2,570.00 2,570.00 2,570.00 2,570.00

708.33 708.33 708.33 708.33

208.33 208.33 208.33 208.33
233.33 233.33 233.33 233.33
2,500.00 2,500.00 2,500.00 2,500.00
2,083.33 2,083.33 2,083.33 2,083.33
₱16,793.33 ₱16,793.33 ₱16,793.33 ₱16,793.33

Percentage Tax
2022 2023 2024 2025
payment of Percentage tax
₱29,202,917.05 ₱31,292,147.71 ₱33,474,549.45 ₱35,750,961.67 payable is assumed to be paid
3% 3% 3% 3% at 90%
876,087.51 938,764.43 1,004,236.48 1,072,528.85
89,889.17 177,497.92 271,374.36 371,798.01
788,478.76 844,887.99 903,812.84 965,275.97
₱177,497.92 ₱271,374.36 ₱371,798.01 ₱479,050.90

Supplies Expense
2022 2023 2024 2025
₱13,563.00 ₱27,560.02 ₱33,712.19 ₱36,740.27
Purchases of Supplies assumed
55,337.04 56,720.47 58,138.48 59,591.94 that over 5 years it is increased
68,900.04 84,280.48 91,850.67 96,332.21 by 2%
₱41,340.02 ₱50,568.29 ₱55,110.40 ₱57,799.32 Assuming that 75% of Supplies
was consumed.
₱27,560.02 ₱33,712.19 ₱36,740.27 ₱38,532.88

Utilities Expense Total Estimated Consumption

2022 2023 2024 2025 of Electricity over the course
of 5 years is deemed assumed
to be 2% increased.
₱34,135.68 ₱34,818.39 ₱35,514.76 ₱36,225.05 Whereas, assuming that 65%
18,380.75 18,748.36 19,123.33 19,505.80 is a direct cost to Production
52,516.42 53,566.75 54,638.09 55,730.85 and 35% is allotted for Lobby
and Office Space
Total Estimated Water
11,880.12 12,058.32 12,239.19 12,422.78 Consumption over the course
11,880.12 12,058.32 12,239.19 12,422.78 of 5 years is 1.5%
19,200.00 19,200.00 19,200.00 19,200.00 Assuming that a month the
business consumes 2 gas
₱83,596.54 ₱84,825.07 ₱86,077.28 ₱87,353.63
because of large volume
18,380.75 18,748.36 19,123.33 19,505.80 production multiplied by 12
months to get the annual cost
 Assuming that a month the
business consumes 2 gas
because of large volume
production multiplied by 12
months to get the annual cost

2,188.71
781.68
1,094.36
1,042.24
15,633.61
4,690.09
5,002.75
3,126.73
33,560.15

Rent Expense
2022 2023 2024 2025
180,000.00 180,000.00 180,000.00 180,000.00
5% 5% 5% 5%
9,000.00 9,000.00 9,000.00 9,000.00
₱8,550.00 ₱8,550.00 ₱8,550.00 ₱8,550.00
₱450.00 ₱450.00 ₱450.00 ₱450.00
171,000.00 171,000.00 171,000.00 171,000.00

Inventory
2022 2023 2024 2025
1,154,032.61 4,313,247.83 6,396,307.43 7,344,995.30
23,030,228.98 23,375,682.41 23,726,317.65 24,082,212.41
24,184,261.59 27,688,930.24 30,122,625.07 31,427,207.71
19,871,013.76 21,292,622.81 22,777,629.77 24,326,605.80
4,313,247.83 6,396,307.43 7,344,995.30 7,100,601.92
Accounts Payable
2022 2023 2024 2025
 Advertising Expense
Items Price 2021 2022 2023
Tarpauline ₱200.00 ₱200.00 ₱200.00 ₱200.00
Digital Advertising 15,000.00 15,000.00 15,000.00 15,000.00
mployee benefits Total ₱15,200.00 ₱15,200.00 ₱15,200.00
sumed to be paid
total employee
ble
rcentage tax
umed to be paid

Supplies assumed
rs it is increased

75% of Supplies
.

Consumption
er the course
emed assumed
ased.
ming that 65%
to Production
tted for Lobby
ce
Water
ver the course
5%
a month the
mes 2 gas
e volume
iplied by 12
he annual cost
a month the
mes 2 gas
e volume
iplied by 12
he annual cost
 2024 2025
₱200.00 ₱200.00
15,000.00 15,000.00
₱15,200.00 ₱15,200.00
 P
2021
Per seving (box&tin-
Product canned) Units
Oreo Cake 241.00 12,901
Dulce De Leche 261.00 10,654
Chocolate Chip Cookie 145.00 14,882
Brownies 171.00 12,318
French Macarons 263.00 11,647
Oreo x Chocolate Mousse 168.00 11,105
Graham x Chocolate Mousse 165.00 10,267
Leche Flan 187.00 10,353
Coffee 38.00 7,628
Milkshakes 89.00 7,548
Frappucino 98.00 7,282
Total Estimate unit Product to be sold
Overhead
Depreciation Expense
Salaries Expense
Utilities Expense
Total Overhead
COST OF GOOD SOLD

Projected
2021
Per seving (box&tin-
Materials canned) Units
Oreo Cake 241.00 16,518
Dulce De Leche 261.00 16,518
Chocolate Chip Cookie 145.00 17,204
Brownies 171.00 17,204
French Macarons 263.00 17,204
Oreo x Chocolate Mousse 168.00 14,460
Graham x Chocolate Mousse 165.00 14,460
Leche Flan 187.00 14,460
Coffee 38.00 13,288
Milkshakes 89.00 13,288
Frappucino 98.00 13,288
Total Purchases

15.36
18.60
13.87
16.76
17.73
15.63
16.90
16.76
20.91
21.13
21.90
 Projected Cost of Goods Sold
2021 2022 2023 2024

Amount Units Amount Units Amount Units Amount

3,109,058 12,573 3,030,184 13,473 3,246,969 14,413 3,473,421
2,780,744 10,384 2,710,199 11,127 2,904,091 11,903 3,106,631
2,157,835 14,504 2,103,092 15,542 2,253,551 16,626 2,410,720
2,106,411 12,006 2,052,973 12,865 2,199,847 13,762 2,353,270
3,063,222 11,352 2,985,510 12,164 3,199,099 13,012 3,422,213
1,865,681 10,824 1,818,351 11,598 1,948,439 12,407 2,084,328
1,693,984 10,006 1,651,009 10,722 1,769,125 11,470 1,892,509
1,936,073 10,091 1,886,956 10,813 2,021,952 11,567 2,162,969
289,846 7,434 282,493 7,966 302,703 8,521 323,814
671,754 7,356 654,712 7,883 701,552 8,432 750,480
713,639 7,097 695,535 7,605 745,295 8,135 797,274
20,388,247.39 19,871,013.76 21,292,622.81 22,777,629.77

3,325.00 3,325.00 3,325.00 3,325.00

1,638,365.66 1,769,434.91 1,910,989.71 2,063,868.88
45,170.90 46,751.88 48,388.20 50,081.78
1,686,861.56 1,819,511.79 1,962,702.90 2,117,275.67
₱22,075,108.95 ₱21,690,525.55 ₱23,255,325.71 ₱24,894,905.44

Assumption for Materials used is that Cost Per serving

multiplied by the estimated unit sold.
Assumption to Salaries Expense attributable only to overhead
will gradually increase by 8% over the years
Assumption for Depreciation expense is that 50% of the whole
cost is direct cost for manufacturing.
Assumption for Utilities expense is that 65% is a direct cost of
Water and Electricity is a direct cost for manufactuing and is
gradually increased by 3.5% over the years

Projected Purchases of Inventories per Product

2021 2022 2023 2024

Amount Units Amount Units Amount Units Amount

3,980,868 16,099 3,879,877 17,251 4,157,450 18,454 4,447,403
4,311,231 16,099 4,201,858 17,251 4,502,467 18,454 4,816,482
2,494,606 16,768 2,431,320 17,967 2,605,261 19,220 2,786,960
2,941,915 16,768 2,867,281 17,967 3,072,412 19,220 3,286,690
4,524,700 16,768 4,409,912 17,967 4,725,405 19,220 5,054,968
2,429,273 14,093 2,367,644 15,101 2,537,030 16,155 2,713,969
 2,385,893 14,093 2,325,365 15,101 2,491,726 16,155 2,665,505
2,704,012 14,093 2,635,413 15,101 2,823,956 16,155 3,020,906
504,959 12,951 492,148 13,878 527,357 13,473 511,970
1,182,666 12,951 1,152,663 13,878 1,235,126 13,473 1,199,088
1,302,262 12,951 1,269,224 13,878 1,360,027 13,473 1,320,344
28,762,384.23 28,032,705.41 30,038,216.96 31,824,285.09

15.36492 15.36492
18.60
13.87
16.76
17.73
15.63
16.90
16.76
20.91
21.13
21.90
 2025

Units Amount
15,393 3,709,629
12,712 3,317,895
17,756 2,574,659
14,698 2,513,303
13,897 3,654,938
13,250 2,226,072
12,250 2,021,208
12,353 2,310,060
9,101 345,835
9,006 801,516
8,689 851,492
24,326,605.80

3,325.00
2,228,978.39
51,834.64
2,284,138.04
₱26,610,743.84

ng

overhead

the whole

ct cost of
g and is

2025

Units Amount
19,709 4,749,845
19,709 5,144,023
20,527 2,976,485
20,527 3,510,199
20,527 5,398,727
17,253 2,898,531
17,253 2,846,771
17,253 3,226,341
15,855 602,500
15,855 1,411,119
15,855 1,553,817
34,318,358.49
Baking Equipments Quantity Unit Unit Cost Total Price Useful Life
Oven 6 pc ₱35,000.00 ₱210,000.00 20
Electric Mixer 4 pc ₱1,200.00 ₱4,800.00 20
Baking Trolley 4 pc ₱2,000.00 ₱8,000.00 20
Hand Mixer 4 pc ₱800.00 ₱3,200.00 20
Total ₱226,000.00

Baking Tools Quantity Unit Unit Cost Total Price Useful Life
Baking Sheet/ Pan set of 10 1 set ₱1,000.00 ₱1,000.00 5
Cake Leveler 2 pc ₱100.00 ₱200.00 5
Mixing Bowl Set 1 set ₱2,050.00 ₱2,050.00 5
Rolling Pin 2 pcs ₱250.00 ₱500.00 5
Bench Scraper 1 pc ₱460.00 ₱460.00 5
Food Processor 1 pc ₱3,500.00 ₱3,500.00 20
Knife Set 1 set ₱1,200.00 ₱1,200.00 5
Oven Mitts 3 pcs ₱580.00 ₱1,740.00 5
Tong 3 pcs ₱50.00 ₱150.00 5
Digital Kitchen Timer 1 pc ₱350.00 ₱350.00 5
Whisk 2 pcs ₱200.00 ₱400.00 5
Measuring Cup Set 2 set ₱630.00 ₱1,260.00 5
Measuring Spoon 2 set ₱600.00 ₱1,200.00 5
Pastry Brush 3 pcs ₱360.00 ₱1,080.00 5
Pastry Bag w/ Nozzle 6 pc ₱500.00 ₱3,000.00 5
Non Stick Casserole 2 pc ₱450.00 ₱900.00 5
Can Opener 2 pc ₱200.00 ₱400.00 5
Silicon Spatula 2 pcs ₱150.00 ₱300.00 5
Grater 2 pcs ₱100.00 ₱200.00 5
Parchment Paper 1 pc ₱100.00 ₱100.00
Total ₱19,990.00

Other Tools and Equipment Quantity Unit Unit Cost Total Price Useful Life
Working Table 1 pc ₱10,000.00 ₱10,000.00 5
Heavy Duty Blender 2 pc ₱1,500.00 ₱3,000.00 5
Fruit and Vegetable Rack 1 pc ₱840.00 ₱840.00 5
Fork 2 doz ₱300.00 ₱600.00 5
Bread Plate 2 doz ₱130.00 ₱260.00 5
Bread Knife 2 doz ₱200.00 ₱400.00 5
Highball Glass 2 doz ₱500.00 ₱1,000.00 5
Peeler 1 pc ₱300.00 ₱300.00 5
Highball Glass Rack 1 pc ₱2,500.00 ₱2,500.00 5
Serving Tray 25 pcs ₱175.00 ₱4,375.00 5
Dish Plate Rack 1 pc ₱250.00 ₱250.00 5
Pork Dispenser 1 pc ₱200.00 ₱200.00 5
Total ₱23,725.00
Product materials Quantity Unit Unit Cost Total Price Useful Life
Cellophane Wrap 1 pc ₱1,000.00 ₱1,000.00
Cake Board Set 1 bundle ₱2,900.00 ₱2,900.00
Paper Bag 1 bundle ₱785.00 ₱785.00
Straw 20 packs ₱30.00 ₱600.00
Straw Dispenser 1 pc ₱1,180.00 ₱1,180.00
Total ₱6,465.00

Cleaning Materials Quantity Unit Unit Cost Total Price Useful Life
Door Mat 4 pcs ₱250.00 ₱1,000.00
Floor Mop 1 pc ₱850.00 ₱850.00
Soft Broom 2 pcs ₱50.00 ₱100.00
Dust Pan 2 pcs ₱45.00 ₱90.00
Ceiling Broom 1 pc ₱500.00 ₱500.00
Squeegee 1 pc ₱450.00 ₱450.00
Feather Duster 1 pc ₱230.00 ₱230.00
Rags 10 pcs ₱30.00 ₱300.00
Spray Bottle 1 pc ₱300.00 ₱300.00
Hand Brush 1 pc ₱50.00 ₱50.00
Garbage Bag 1 bundle ₱92.00 ₱92.00
Garbage Bin 2 pcs ₱500.00 ₱1,000.00
Air Freshener 6 pcs ₱40.00 ₱240.00
Disinfectants 2 pcs ₱400.00 ₱800.00
Dishwashing Liquid 1 pc ₱90.00 ₱90.00
Scouring Pad 2 pcs ₱10.00 ₱20.00
Dishwashing Gloves 2 pairs ₱130.00 ₱260.00
Total ₱6,372.00

Comfort Room Quantity Unit Unit Cost Total Price Useful Life
Toilet Bowl 1 pc ₱3,000.00 ₱3,000.00 12
Wash Basin 1 pc ₱1,500.00 ₱1,500.00 12
Tissue Dispenser 1 pc ₱500.00 ₱500.00
Tissue Roll 5 pack ₱50.00 ₱250.00
Plunger 1 pc ₱50.00 ₱50.00
Toilet Brush 1 pc ₱100.00 ₱100.00
Hand Soap Dispenser 1 pc ₱500.00 ₱500.00
Liquid Hand Soap 1 pc ₱450.00 ₱450.00
Total ₱6,350.00

Office Supplies Quantity Unit Unit Cost Total Price Useful Life
Folders 100 pcs ₱6.50 ₱650.00
Record Book 2 pcs ₱50.00 ₱100.00
Sticky Notes 3 pack ₱100.00 ₱300.00
Envelopes 10 pcs ₱7.00 ₱70.00
White Board 1 pc ₱100.00 ₱100.00
Stapler w/ staple 2 pcs ₱150.00 ₱300.00
Push Pin 1 pack ₱50.00 ₱50.00
Correction Tape 1 pack ₱150.00 ₱150.00
Scissor 3 pcs ₱20.00 ₱60.00
Calendar 1 pc ₱100.00 ₱100.00
Pens 2 box ₱100.00 ₱200.00
Wall Clock 2 pcs ₱250.00 ₱500.00
Paper 5 pack ₱225.00 ₱1,125.00
Ink 3 pcs ₱800.00 ₱2,400.00
Internet 1 pc ₱1,625.00 ₱1,625.00
Telephone System 1 pc ₱500.00 ₱500.00
Storage Equipment 32GB 2 pcs ₱500.00 ₱1,000.00
Total ₱9,230.00

Office Materials Quantity Unit Unit Cost Total Price Useful Life
Sofa 2 pc ₱8,500.00 ₱17,000.00 12
Office chair 1 pc ₱2,500.00 ₱2,500.00 12
Office Table 1 pc ₱2,800.00 ₱2,800.00 12
Computer Software 1 pc ₱13,600.00 ₱13,600.00 20
Printer 1 pc ₱3,200.00 ₱3,200.00 20
Total ₱39,100.00

Other Equipments Quantity Unit Unit Cost Total Price Useful Life
Electric Generators 1 1pc ₱50,000.00 ₱50,000.00 20
Airconditioning 2 pcs ₱18,000.00 ₱36,000.00 20
Counter Tops 2 pcs ₱30,000.00 ₱60,000.00 12
Cabinets 7 pcs ₱25,000.00 ₱175,000.00 12
Refrigerator 3 pcs ₱15,000.00 ₱45,000.00 20
Ref Chiller 2 pc ₱15,000.00 ₱15,000.00 20
Turntable 2 pcs ₱100.00 ₱200.00 5
Coffee Maker 2 pcs ₱3,000.00 ₱6,000.00 20
Fire Extinguisher 3 pcs ₱3,200.00 ₱9,600.00 5
Delivery Vehicle 1 pc ₱51,400.00 ₱51,400.00 20
Pad Lock 3 pcs ₱100.00 ₱300.00
Food Showcase 2 pcs ₱2,000.00 ₱4,000.00 20
DVD Player 1 pc ₱6,800.00 ₱6,800.00 20
Cash Register 1 pc ₱20,500.00 ₱20,500.00 20
Cashier Chair 1 pc ₱2,000.00 ₱2,000.00 12
Tissue Napkin 5 pcs ₱250.00 ₱1,250.00
Napkin Stand 2 pcs ₱25.00 ₱50.00
Baker's Hat 2 pcs ₱100.00 ₱200.00
Hairnet 2 pcs ₱20.00 ₱40.00
Apron 2 pcs ₱25.00 ₱50.00
Disposable Gloves 1 box ₱150.00 ₱150.00
Total ₱483,540.00
 2021
Items Useful Life Cost
Machineries, Equipments and Tools
Oven 20 ₱35,000.00
Electric Mixer 20 ₱1,200.00
Baking Trolley 20 ₱2,000.00
Hand Mixer 20 ₱800.00
Food Processor 20 ₱3,500.00
Heavy Duty Blender 5 ₱1,500.00
Toilet Bowl 12 ₱3,000.00
Wash Basin 12 ₱1,500.00
Electric Generators 20 ₱50,000.00
Air conditioning 20 ₱18,000.00
Refrigerator 20 ₱15,000.00
Ref Chiller 20 ₱15,000.00
Coffee Maker 20 ₱3,000.00
Fire Extinguisher 5 ₱3,200.00
Delivery Vehicle 20 51,400
TOTAL ₱204,100.00
Furnitures and fixtures
Sofa 12 ₱8,500.00
Office chair 12 ₱2,500.00
Office Table 12 ₱2,800.00
Counter Tops 12 ₱30,000.00
Cabinets 12 ₱25,000.00
TOTAL ₱68,800.00
TOTAL ₱272,900.00

2022
Items Useful Life Cost
Machineries, Equipments and Tools
Oven 20 ₱33,250.00
Electric Mixer 20 ₱1,140.00
Baking Trolley 20 ₱1,900.00
Hand Mixer 20 ₱760.00
Food Processor 20 ₱3,325.00
Heavy Duty Blender 5 ₱1,200.00
Toilet Bowl 12 ₱2,750.00
Wash Basin 12 ₱1,375.00
Electric Generators 20 ₱47,500.00
Air conditioning 20 ₱17,100.00
Refrigerator 20 ₱14,250.00
Ref Chiller 20 ₱14,250.00
Coffee Maker 20 ₱2,850.00
Fire Extinguisher 5 ₱2,560.00
Delivery Vehicle 20 ₱48,830.00
TOTAL ₱193,040.00
Furnitures and fixtures
Sofa 12 ₱7,791.67
Office chair 12 ₱2,291.67
Office Table 12 ₱2,566.67
Counter Tops 12 ₱27,500.00
Cabinets 12 ₱22,916.67
TOTAL ₱63,066.68
TOTAL ₱256,106.68

2023
Items Useful Life Cost
Machineries, Equipments and Tools
Oven 20 ₱31,500.00
Electric Mixer 20 ₱1,080.00
Baking Trolley 20 ₱1,800.00
Hand Mixer 20 ₱720.00
Food Processor 20 ₱3,150.00
Heavy Duty Blender 5 ₱900.00
Toilet Bowl 12 ₱2,500.00
Wash Basin 12 ₱1,250.00
Electric Generators 20 ₱45,000.00
Air conditioning 20 ₱16,200.00
Refrigerator 20 ₱13,500.00
Ref Chiller 20 ₱13,500.00
Coffee Maker 20 ₱2,700.00
Fire Extinguisher 5 ₱1,920.00
Delivery Vehicle 20 ₱46,260.00
TOTAL ₱181,980.00
Furnitures and fixtures
Sofa 12 ₱7,083.34
Office chair 12 ₱2,083.34
Office Table 12 ₱2,333.34
Counter Tops 12 ₱25,000.00
Cabinets 12 ₱20,833.34
TOTAL ₱57,333.36
TOTAL ₱239,313.36

2024
Items Useful Life Cost
Machineries, Equipments and Tools
Oven 20 ₱29,750.00
Electric Mixer 20 ₱1,020.00
Baking Trolley 20 ₱1,700.00
Hand Mixer 20 ₱680.00
Food Processor 20 ₱2,975.00
Heavy Duty Blender 5 ₱600.00
Toilet Bowl 12 ₱2,250.00
Wash Basin 12 ₱1,125.00
Electric Generators 20 ₱42,500.00
Air conditioning 20 ₱15,300.00
Refrigerator 20 ₱12,750.00
Ref Chiller 20 ₱12,750.00
Coffee Maker 20 ₱2,550.00
Fire Extinguisher 5 ₱1,280.00
Delivery Vehicle 20 ₱43,690.00
TOTAL ₱170,920.00
Furnitures and fixtures
Sofa 12 ₱6,375.01
Office chair 12 ₱1,875.01
Office Table 12 ₱2,100.01
Counter Tops 12 ₱22,500.00
Cabinets 12 ₱18,750.01
TOTAL ₱51,600.04
TOTAL ₱222,520.04

2025
Items Useful Life Cost
Machineries, Equipments and Tools
Oven 20 ₱28,000.00
Electric Mixer 20 ₱4,800.00
Baking Trolley 20 ₱1,600.00
Hand Mixer 20 ₱640.00
Food Processor 20 ₱2,800.00
Heavy Duty Blender 5 ₱300.00
Toilet Bowl 12 ₱2,000.00
Wash Basin 12 ₱1,000.00
Electric Generators 20 ₱40,000.00
Air conditioning 20 ₱14,400.00
Refrigerator 20 ₱12,750.00
Ref Chiller 20 ₱12,000.00
Coffee Maker 20 ₱2,400.00
Fire Extinguisher 5 ₱640.00
Delivery Vehicle 20 ₱41,120.00
TOTAL ₱164,450.00
Furnitures and fixtures
Sofa 12 ₱5,666.68
Office chair 12 ₱1,666.68
Office Table 12 ₱1,866.68
Counter Tops 12 ₱20,000.00
Cabinets 12 ₱16,666.68
TOTAL ₱45,866.72
TOTAL ₱210,316.72
2021
Accumulated Depreciation Book Value
quipments and Tools
₱1,750.00 ₱33,250.00
₱60.00 ₱1,140.00
₱100.00 ₱1,900.00
₱40.00 ₱760.00
₱175.00 ₱3,325.00
₱300.00 ₱1,200.00
₱250.00 ₱2,750.00
₱125.00 ₱1,375.00
₱2,500.00 ₱47,500.00
₱900.00 ₱17,100.00
₱750.00 ₱14,250.00
₱750.00 ₱14,250.00
₱150.00 ₱2,850.00
₱640.00 ₱2,560.00
₱2,570.00 ₱48,830.00
₱11,060.00 ₱193,040.00
s and fixtures
₱708.33 ₱7,791.67
₱208.33 ₱2,291.67
₱233.33 ₱2,566.67
₱2,500.00 ₱27,500.00
₱2,083.33 ₱22,916.67
₱5,733.33 ₱63,066.67
₱16,793.33 ₱256,106.67

2022
Accumulated Depreciation Book Value
quipments and Tools
₱1,750.00 ₱31,500.00
₱60.00 ₱1,080.00
₱100.00 ₱1,800.00
₱40.00 ₱720.00
₱175.00 ₱3,150.00
₱300.00 ₱900.00
₱250.00 ₱2,500.00
₱125.00 ₱1,250.00
₱2,500.00 ₱45,000.00
₱900.00 ₱16,200.00
₱750.00 ₱13,500.00
₱750.00 ₱13,500.00
₱150.00 ₱2,700.00
₱640.00 ₱1,920.00
 ₱2,570.00 ₱46,260.00
₱11,060.00 ₱181,980.00
s and fixtures
₱708.33 ₱7,083.34
₱208.33 ₱2,083.34
₱233.33 ₱2,333.34
₱2,500.00 ₱25,000.00
₱2,083.33 ₱20,833.34
₱5,733.32 ₱57,333.36
₱16,793.32 ₱239,313.36

2023
Accumulated Depreciation Book Value
quipments and Tools
₱1,750.00 ₱29,750.00
₱60.00 ₱1,020.00
₱100.00 ₱1,700.00
₱40.00 ₱680.00
₱175.00 ₱2,975.00
₱300.00 ₱600.00
₱250.00 ₱2,250.00
₱125.00 ₱1,125.00
₱2,500.00 ₱42,500.00
₱900.00 ₱15,300.00
₱750.00 ₱12,750.00
₱750.00 ₱12,750.00
₱150.00 ₱2,550.00
₱640.00 ₱1,280.00
₱2,570.00 ₱43,690.00
₱11,060.00 ₱170,920.00
s and fixtures
₱708.33 ₱6,375.01
₱208.33 ₱1,875.01
₱233.33 ₱2,100.01
₱2,500.00 ₱22,500.00
₱2,083.33 ₱18,750.01
₱5,733.32 ₱51,600.04
₱16,793.32 ₱222,520.04

2024
Accumulated Depreciation Book Value
quipments and Tools
₱1,750.00 ₱28,000.00
₱60.00 ₱960.00
₱100.00 ₱1,600.00
 ₱40.00 ₱640.00
₱175.00 ₱2,800.00
₱300.00 ₱300.00
₱250.00 ₱2,000.00
₱125.00 ₱1,000.00
₱2,500.00 ₱40,000.00
₱900.00 ₱14,400.00
₱750.00 ₱12,750.00
₱750.00 ₱12,000.00
₱150.00 ₱2,400.00
₱640.00 ₱640.00
₱2,570.00 ₱41,120.00
₱11,060.00 ₱160,610.00
s and fixtures
₱708.33 ₱5,666.68
₱208.33 ₱1,666.68
₱233.33 ₱1,866.68
₱2,500.00 ₱20,000.00
₱2,083.33 ₱16,666.68
₱5,733.32 ₱45,866.72
₱16,793.32 ₱206,476.72

2025
Accumulated Depreciation Book Value
quipments and Tools
₱1,750.00 ₱26,250.00
₱60.00 ₱4,740.00
₱100.00 ₱1,500.00
₱40.00 ₱600.00
₱175.00 ₱2,625.00
₱300.00 ₱0.00
₱250.00 ₱1,750.00
₱125.00 ₱875.00
₱2,500.00 ₱37,500.00
₱900.00 ₱13,500.00
₱750.00 ₱12,000.00
₱750.00 ₱11,250.00
₱150.00 ₱2,250.00
₱640.00 ₱0.00
₱2,570.00 ₱38,550.00
₱11,060.00 ₱153,390.00
s and fixtures
₱708.33 ₱4,958.35
₱208.33 ₱1,458.35
₱233.33 ₱1,633.35
₱2,500.00 ₱17,500.00
₱2,083.33 ₱14,583.35
₱5,733.32 ₱40,133.40
₱16,793.32 ₱193,523.40
Oreo Cake Quantity Price
Ingredients:
Flour 400 g 10.00
Baking Powder 8.4 g 2.00
Eggs 3 pcs. 18.00
Sugar 400 g 16.00
Butter 8 tbsp 30.00
Milk 236 ml 20.00
Vanilla Extract 14 ml 5.00
Oil 14 ml 5.00
Heavy Whipping Cream 236 ml 50.00
Powdered Sugar 50 g 25.00
Oreo Cookies 8 pcs 24.00
Crushed Oreos 100 g 16.00
Packaging 1 20.00
Cost 241.00
Dulce De Leche
Ingredients:
Flour 400 g 10.00
Baking Powder 8.4 g 2.00
Eggs 3 pcs. 18.00
Sugar 400 g 16.00
Butter 8 tbsp 30.00
Milk 236 ml 20.00
Vanilla Extract 14 ml 5.00
Oil 14 ml 5.00
Heavy Whipping Cream 236 ml 50.00
Powdered Sugar 50 g 25.00
Condensed Milk 2 cans 60.00
Packaging 1 20.00
Cost 261.00
Chocolate Chips Cookies
Ingredients:
Butter 8 tbsp 60.00
Flour 100 g 3.00
Sugar 50 g 7.00
Vanilla Extract 5 ml 5.00
Egg 1 pc 8.00
Baking Soda 5g 2.00
Chocolate Chips 100 g 40.00
Packaging 1 20.00
Cost 145.00
Brownies
Ingredients:
Chocolate Bar 100g 55.00
Butter 4 tbsp 30.00
Sugar 100 g 14.00
Eggs 1 pc 8.00
Salt 5g 1.00
Vanilla Extract 5 ml 5.00
Flour 50 g 3.00
Cocoa Powder 25 g 35.00
Packaging 1 20.00
Cost 171.00
French Macarons
Ingredients:
Almond Flour 140 g 70.00
Egg Whites 100 g 40.00
Sugar 90 g 14.00
Vanilla Extract 10 ml 10.00
Cream Of Tartar 800 mg 8.00
Butter 8 tbsp 30.00
Egg yolks 5 pcs 40.00
Powdered Sugar 130 g 30.00
Water 30 ml -
Salt 5g 1.00
Packaging 1 20.00
Cost 263.00
Oreo X Chocolate Mousse
Ingredients:
Crushed Oreo 100 g 16.00
Chocolate Bar 50 g 28.00
Almonds 12 g 45.00
Butter 2 tbsp 8.00
Heavy Whipping Cream 118 ml 25.00
Powdered Sugar 25 g 6.00
Packaging 1 40.00
Cost 168.00
Graham X Chocolate Mousse
Ingredients:
Crushed Grahams 80 g 13.00
Chocolate Bar 50 g 28.00
Almonds 12 g 45.00
Butter 2 tbsp 8.00
Heavy Whipping Cream 118 ml 25.00
Powdered Sugar 25 g 6.00
Packaging 1 40.00
Cost 165.00
Leche Flan
Ingredients:
Eggyolk 8 pcs 64.00
Evaporated Milk 120 ml 16.00
Condensed Milk 1 can 60.00
Sugar 50 g 7.00
Packaging 1 40.00
Cost 187.00
Coffee
Coffee Grounds 1 tbsp 10.00
Sugar 42 g 6.00
Creamer 56 g 10.00
Packaging 1 12.00
Cost 38.00
Milkshakes
Milk 118 ml 25.00
Ice cream 2 scoops 20.00
Melted chocolate 100 ml 20.00
Cocoa Powder 25 g 14.00
Packaging 1 10.00
Cost 89.00
Frappuccino
Ice 236 ml 5.00
Milk 118 ml 25.00
Whip Cream 59 ml 35.00
Syrup 30 ml 23.00
Packaging 1 10.00
Cost 98.00
Description Initial Cost Markup (50%) Total Price Selling Price
Oreo Cake 241.00 120.50 361.50 365.00
Dulce De Leche 261.00 130.50 391.50 435.00
Chocolate Chips Cookies 145.00 72.50 217.50 215.00
Brownies 171.00 85.50 256.50 255.00
French Macarons 263.00 131.50 394.50 400.00
Oreo X Chocolate Mousse 168.00 84.00 252.00 250.00
Graham X Chocolate Mousse 165.00 82.50 247.50 250.00
Leche Flan 187.00 93.50 280.50 165.00
Coffee 38.00 19.00 57.00 60.00
Milkshakes 89.00 44.50 133.50 135.00
Frappuccino 98.00 49.00 147.00 150.00
TOTAL 1,826.00 913.00 2,680.00

The Partnership decided that to come up with an increased

profit and justifiable selling price we opt to 50% mark up
added to the initial Cost of Goods with the total Price and
from there we decided to adjust the selling price from the
desirable amount that the customer is willing to pay based
on the survey results
 Estimated Cost of R
Description Unit
Flour 1 sack (50kg)
Almond Flour 1kg
Baking Powder 50g
Eggs 1 tray
Sugar 1 sack (50kg)
Butter 200g
Milk 1 galloon
Vanilla Extract 1.5 Liters
Oil 1 Liter
Heavy Whipping Cream 400g
Powdered Sugar 1 sack
Oreo Cookies 1 ballot
Crushed Oreos 1 ballot
Condensed Milk 300 ml/1 can
Chocolate Chips 78 ballots
Chocolate Bar 156 bars
Cocoa Powder 1 sack
Cream Of Tartar 1 kg.
Crushed Grahams 1 kg.
Evaporated Milk 370 ml/1 can
Coffee Grounds 1 bag
Creamer 1 bags
Syrup 3 Liters
Ice cream 1 Liter
Cost
TOTAL Cost of Purchase

Estimated Cost of R
Description Unit
Flour 1 sack (50kg)
Almond Flour 1kg
Baking Powder 50g
Eggs 1 tray
Sugar 1 sack (50kg)
Butter 200g
Milk 1 galloon
Vanilla Extract 1.5 Liters
Oil 1 Liter
Heavy Whipping Cream 400g
Powdered Sugar 1 sack
Oreo Cookies 1 ballot
Crushed Oreos 1 ballot
Condensed Milk 300 ml/1 can
Chocolate Chips 78 ballots
Chocolate Bar 156 bars
Cocoa Powder 1 sack
Cream Of Tartar 1 kg.
Crushed Grahams 1 kg.
Evaporated Milk 370 ml/1 can
Coffee Grounds 1 bag
Creamer 1 bags
Syrup 3 Liters
Ice cream 1 Liter
TOTAL Cost
TOTAL Cost of Purchase Goods (202
TOTAL Cost of Purchase Goods (202
TOTAL Cost of Purchase Goods (202
TOTAL Cost of Purchase Goods (202
TOTAL Cost of Purchase Goods (202
Estimated Cost of Raw Materials
Unit Price Average Quantity Needed Total Cost
1,300 20 26,000.00
530 20 10,600.00
15 10 150.00
180 60 10,800.00
1,200 3 3,600.00
32 260 8,320.00
180 3 540.00
120 1 120.00
120 1 120.00
180 208 37,440.00
2,500 1 2,500.00
78 52 4,056.00
160 104 16,640.00
31 150 4,650.00
150 78 11,700.00
180 156 28,080.00
2,500 1 2,500.00
330 1 330.00
184 26 4,784.00
26 104 2,704.00
110 5 550.00
200 10 2,000.00
195 3 585.00
150 5 750.00
179,519.00
Purchase 2,154,228.00

Estimated Cost of Raw Materials

Unit Price Quantity Total Cost
1,300 200 260,000.00
530 200 106,000.00
15 100 1,500.00
180 600 108,000.00
1,200 30 36,000.00
32 2,600 83,200.00
180 30 5,400.00
120 10 1,200.00
120 10 1,200.00
180 2,080 374,400.00
 2,500 10 25,000.00
78 520 40,560.00
160 1,040 166,400.00
31 1,500 46,500.00
150 780 117,000.00
180 1,560 280,800.00
2,500 10 25,000.00
330 10 3,300.00
184 260 47,840.00
26 1,040 27,040.00
110 50 5,500.00
200 100 20,000.00
195 30 5,850.00
150 50 7,500.00
TOTAL Cost 1,795,190.00
Total Cost of Purchase goods is as
AL Cost of Purchase Goods (2021) 21,542,280.00 6.90711% every year the percenta
AL Cost of Purchase Goods (2022) 23,030,228.98 projected sales difference rate gap
AL Cost of Purchase Goods (2023) 23,375,682.41 based year.
AL Cost of Purchase Goods (2024) 23,726,317.65
AL Cost of Purchase Goods (2025) 24,082,212.41
 l Cost of Purchase goods is assumed to increased by
0711% every year the percentage rate derived from the
ected sales difference rate gap between 2022-2023 as the
ed year.
 Initial Purchase Estimates (Packaging) 2021 Initial Purchase Estimates (Packa
Unit Cost Quantity Total Cost Unit
Cake Dome Box 24,000 18.00 23,555 423,990.00 Cake Dome Box 23,000
Pastry Box 40,000 18.00 38,850 699,300.00 Pastry Box 38,000
Tin Cans 32,000 40.00 31,730 1,269,200.00 Tin Cans 31,000
Coffee Cup 8,000 11.00 7,628 83,908.00 Coffee Cup 8,000
Drinkable Lid 8,000 1.00 7,628 7,628.00 Drinkable Lid 8,000
Plastic Cups 15,000 9.00 14,830 133,470.00 Plastic Cups 15,000
Straw Lid 15,000 1.00 14,830 14,830.00 Straw Lid 15,000
Straw 15,000 1.00 14,830 14,830.00 Straw 15,000
Ribbon 60 Rolls 4.00 50 Rolls 200.00 Ribbon 60 Rolls
TOTAL 2,647,356.00 TOTAL

Initial Purchase Estimates (Packaging) 2024 Initial Purchase Estimates (Packa

Unit Cost Quantity Total Cost Unit
Cake Dome Box 27,000 18.00 26,316 473,688.00 Cake Dome Box 27,000
Pastry Box 44,000 18.00 43,400 781,200.00 Pastry Box 44,000
Tin Cans 32,000 40.00 30,921 1,236,840.00 Tin Cans 32,000
Coffee Cup 9,000 11.00 8,521 93,731.00 Coffee Cup 9,000
Drinkable Lid 9,000 1.00 8,521 8,521.00 Drinkable Lid 9,000
Plastic Cups 17,000 9.00 16,567 149,103.00 Plastic Cups 17,000
Straw Lid 17,000 1.00 16,567 16,567.00 Straw Lid 17,000
Straw 17,000 1.00 16,567 16,567.00 Straw 17,000
Ribbon 65 Rolls 4.00 60 Rolls 240.00 Ribbon 80 Rolls
TOTAL 2,776,457.00 TOTAL
chase Estimates (Packaging) 2022 Initial Purchase Estimates (Packaging) 2023
Cost Quantity Total Cost Unit Cost Quantity
18.00 22,957 413,226.00 Cake Dome Box 25,000 18.00 24,600
18.00 37,862 681,516.00 Pastry Box 41,000 18.00 40,571
40.00 30,921 1,236,840.00 Tin Cans 31,000 40.00 30,921
11.00 7,434 81,774.00 Coffee Cup 8,000 11.00 7,966
1.00 7,434 7,434.00 Drinkable Lid 8,000 1.00 7,966
9.00 14,453 130,077.00 Plastic Cups 16,000 9.00 15,488
1.00 14,453 14,453.00 Straw Lid 16,000 1.00 15,488
1.00 14,453 14,453.00 Straw 16,000 1.00 15,488
4.00 50 Rolls 200.00 Ribbon 60 Rolls 4.00 55 Rolls
2,579,973.00 TOTAL

chase Estimates (Packaging) 2025

Cost Quantity Total Cost
18.00 28,105 505,890.00
18.00 46,351 834,318.00
40.00 37,853 1,514,120.00
11.00 9,101 100,111.00
1.00 9,101 9,101.00
9.00 17,695 159,255.00
1.00 17,695 17,695.00
1.00 17,695 17,695.00
4.00 70 Rolls 280.00
3,158,465.00
(Packaging) 2023
Total Cost
442,800.00
730,278.00
1,236,840.00
87,626.00
7,966.00
139,392.00
15,488.00
15,488.00
220.00
2,676,098.00