MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2024 - 2025
SENIOR HIGH SCHOOL DEPARTMENT
A Business Plan Presented to the Senior High School of
Makati High School,
Makati City, NCR
Kumo
By:
Terrence Ray E. Baer
Marcus Gabriel L. Cruz
Cris John Paul L. Equibal
Jennica L. Elecio
Lorous Glaizalyn C. Escosora
Xena B. Tejada
Submitted to
Mr. SOLOMON D. TARRANCO
Teacher II – Senior High School,
Subject Teacher in Entrepreneurship
February 2024
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2024 – 2025
SENIOR HIGH SCHOOL DEPARTMENT
ACKNOWLEDGEMENT
We want to express our gratitude to everyone who helped design, create, and
contribute to the development of this business plan.
First, we show our appreciation to our teacher Sir Solomon D. Tarranco for his
lessons and guidance making it possible for us to create this business plan. His expertise
has been useful in the making of this idea into a viable plan.
We also want to acknowledge the efforts and dedication of each member of Group 5:
Terrence Ray E. Baer
Lorous Glaizalyn E. Escosora
Marcus Gabriel L. Cruz
Xena B. Tejada
Jennica L. Elecio
Cris John Paul L. Equibal
Tala Sabalero
For their collaborative and unitive process of creating this business plan. Each
member contributed by doing their part in Chapter 1 and being able to fill in their role.
Lastly, we also show gratitude and appreciation to anyone who provided assistance,
insights, and research sources that helped our business plan to be put together. Your
unvalued help will not be forgotten throughout the success of this business.
Thanks to everyone.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024
SENIOR HIGH SCHOOL DEPARTMENT
CHAPTER I
THE OWNER AND THE BUSINESS
Name of the Business
We decided to name our business “Kumo Café”, “kumo” means cloud in Japanese. We
picked this as our business name because we want to show and express to our customers that
we want them to feel relaxed and calm inside our future café.
Idea of the Business
Idea of the Business The business revolves around a unique dessert concept—
Japanese Rice Paper Wrap with Ice Cream. This innovative treat combines fresh fruits, crisp
vegetables, and creamy ice cream, all wrapped in delicate Japanese rice paper, creating a
perfect balance of sweetness, freshness, and crunch.
Designed as a healthier alternative to traditional desserts, it caters to both health-
conscious individuals and dessert lovers looking for a light yet indulgent snack. The business
will operate as a dessert café, food kiosk, or mobile cart, offering a visually appealing,
refreshing, and guilt-free dessert that stands out in the market.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024 SENIOR HIGH SCHOOL
DEPARTMENT
.Brief Description of the Product
Our business specializes in Japanese Rice Paper Wraps with Ice Cream, a unique and
refreshing dessert that blends crisp lettuce, juicy mango, ripe banana, and crunchy cucumber,
all wrapped in delicate Japanese rice paper and paired with a scoop of premium ice cream.
This innovative treat offers a perfect balance of sweetness, freshness, and crunch, making it
an ideal guilt-free indulgence for health-conscious individuals and dessert lovers alike.
With a modern dessert café, food kiosk, and online ordering model, we aim to provide
a light yet satisfying alternative to traditional desserts. Our brand focuses on fresh ingredients,
aesthetic presentation, and a social media-friendly appeal, ensuring a trendy, healthy, and
delicious dessert experience for all.
Logo Business
Logo Description
Our product uses Japanese rice paper and is filled with a mix of fruits and vegetables.
This includes mango, cucumber, lettuce, and banana. We also added ice cream to complement
the flavors or to balance the taste of our product. The yellow represents vibrancy, while the
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024
SENIOR HIGH SCHOOL DEPARTMENT
Green represents health and freshness, pink represents joy and sweetness, and white
represents purity and simplicity.
Tagline
● "Wrap up the tropics!"
This tagline evokes the idea of taking the vibrant, exotic flavors of the tropics and
wrapping them up in a convenient, delicious package – your Japanese rice paper rolls with
mango, banana, cucumber, and lettuce.
Location Map
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024
SENIOR HIGH SCHOOL DEPARTMENT
Location Business
The specific business location was placed inside Fort Santiago. The reason why we placed
our business in that specific area, is because there were a lot of people who wanted to go to
Fort Santiago. Especially on the weekends, and that was the best option for us to attract more
customers, and sell our products.
Vision
In our business, we plan to aspire, create, and imprint Japanese culture into our food,
giving our customers and regular buyers the experience of having different kinds of Japanese
cuisines. We as a food and beverage business want to keep a good reputation throughout our
journey making us give it our all to every customer equally.
Mission
In the future of our business, we plan to grow and spread more influence by using
Japanese culture as our good example and theme of elegance, in the future we hopefully plan
to be not just a business but a company with a large scale size making it possible to do more
than just imply the culture of Japan in one country.
Short Term Goals
● Obtain required certificates and permissions to run a food business along with the
location permit.
● Stable flow of Revenue, Sales, and Profit.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024
SENIOR HIGH SCHOOL DEPARTMENT
● Investments in advertisement to uphold.
Long Term Goals
● Establish more branches and places in more potential places.
● Investments and partnerships with other brands that can help us grow.
● Increase in employment and staff personnel throughout the business
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SY 2023 - 2024
SENIOR HIGH SCHOOL DEPARTMENT
CHAPTER II
THE OWNER AND THE BUSINESS
Competition
The competition between two types of cafe will happen the moment that we setup our
business near the Makati Highschool, although it may be good for our business to be next to a
fine hotel such as UNWND, it can also attract competition against Daily Cup even though
our location are not that much closer to each other, Daily Cup is more known for it's Calming
and Soothing ambience while we'll be known to create a Dreamy and Elegant space between
our customers and our business.
Packaging
Our packaging is paper meal box and mini cup for the ice cream and put it in the paper meal
box and will be placed in plastic so that the customer will not have difficulty carrying it
Positioning
PEOPLE:
General Manager: Terrence Baer
Marketing manager: Xena Tejada
Operational manager: Marcus cruz
Financial manager: Lorous Escosora
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Workers: Tala sabalero and Jennica Elecio
Distributor: John Paul Equibal
Place
A. Internal
Our location is situated near Makati High School, close to General Luna, Poblacion, and
Villena Street. The school is well-organized, featuring designated areas for meetings, staff
workstations, and team management rooms. The placement of our product was carefully
chosen to align with the school's atmosphere, reflecting the emotions it conveys.
B. External
Fort Santiago serves as an ideal location for our firm's expansion. Its welcoming ambiance
perfectly complements our merchandise. Located within Intramuros, one of Manila's most
renowned historical sites, alongside the National Museum, it offers high foot traffic. Despite
the entrance fee, Fort Santiago remains easily accessible to the public.
Price
Item Cost (PHP)
Saging (per piece) ₱5.00
Mango (per piece) ₱45.00
Lettuce ₱65.00
Japanese Rice Paper ₱75.00
Ice Cream ₱185.00
Total: ₱375.00
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Our product costs 20 pesos, and each box contains one Kudamono Wrap with ice cream,
which is similar to Shanghai in the Philippines. Customers can also choose to buy only ice
cream, which costs 10 pesos for three scoops. They may also purchase our Kudamono Wrap,
similar to Shanghai, paired with ice cream for 20 pesos.
Product and service
Our Japanese Rice Paper Wraps with Ice Cream offer a refreshing and guilt-free dessert
experience. Each wrap weighs approximately 150 grams and is made with delicate Japanese
rice paper, filled with crisp lettuce, juicy mango, ripe banana, and crunchy cucumber,
then paired with premium ice cream in various flavors. This innovative treat provides a
perfect balance of sweetness, freshness, and crunch, making it an ideal choice for health-
conscious individuals and dessert lovers alike.
Our wraps are best enjoyed fresh but have a shelf life of up to 24 hours at room
temperature and three to five days when refrigerated.
To ensure accessibility and convenience, we operate through a modern dessert café, food
kiosks, and online ordering platforms, allowing customers to enjoy our product through
dine-in, grab-and-go, or delivery services. Our brand prioritizes fresh ingredients, aesthetic
presentation, and social media-friendly appeal, creating a trendy and satisfying dessert
experience for all.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Sample Poster
Promotion:
We will promote our Japanese Rice Paper Wraps with Ice Cream by actively engaging
with our customers and gathering their feedback to continuously enhance our product. Our
goal is to share this unique and refreshing dessert with a wider audience, ensuring that more
people experience its delicious and guilt-free indulgence.
To sustain and grow our product, we will focus on constant innovation and quality
improvement. As our business expands, we will refine our ingredients, presentation, and
flavors to maintain high standards. By prioritizing our short-term goals, such as increasing
brand awareness and customer satisfaction, we will lay a strong foundation for achieving our
long-term objectives, ensuring long-term success and recognition in the dessert industry.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
CHAPTER III
OPERATION AND MANAGEMENT
Organization chart
FUNCTION AND QUALIFICATION
GENERAL MANAGER
Job Description:
● Monitoring daily changes.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
● Distribute a solution to a certain issue/problem.
SY 2023 - 2024 SENIOR HIGH SCHOOL
DEPARTMENT
● Deciding who to assign on a certain work.
Job Specifications:
● Exhibit the essence of leadership.
● Self-discipline, motivated.
● Master at communication and interpretational skills.
Skills Requirements:
● Persuading skills.
● Contagious productivity.
● Experienced enough to negotiate.
Marketing Manager
Job Description:
● Assigned to determine the quality of ingredients.
● Tasked to finalize the costing of ingredients.
● Execute the good way of buying.
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Gen. Luna Street, Brgy. Poblacion, Makati City
Job Specifications:
● Good at examining the product.
● Desired to assemble the product properly.
● Create a partner of the operation team.
Skills Requirements:
● Good at imagining the financial resources.
● Good at handling statistical computation.
● Supposed to double check all the products.
Operation Manager
Job Description:
● There are heads to develop one's business.
● New contrivance.
● Executing the new release of products and services.
Job Specifications:
● Can instruct the following tasks
● Well prepared
● Has an interest in handling operations
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Skills Requirements:
● Proper Awareness
● Good decision making
● Ability of fast agreement
Workers
Job Description:
● Handling production equipment (especially the operation and maintenance)
● Assembling and inspecting the workers' facility.
● Monitoring products Job Specification:
● On time duties
● Experience
● Must Graduate on track of TVL or any related field Skills Requirement:
● Know how to cook
● Knows how to speak in any different way of languages
● Fast Learner
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Delivery
Job Description:
● Timely Manner
● Transporting the product from time to time
● Make sure the orders are fulfilled
Job Specification:
● Shoulders the products when it delivers
● Delivering products to clients from distribution centers
● They adhere to a predetermined timetable and determine the fastest routes to prevent
delays.
Skills Requirement:
● Ability to drive
● Proper Awareness
● Well-prepared
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
SWOT analysis
STRENGTHS WEAKNESSES
Unique and Creative Dessert – A Ingredients Don’t Last Long –
fresh idea that makes the product Fresh fruits and vegetables spoil
different from other desserts. quickly, which can lead to waste.
Not Everyone Knows About It –
Healthier Choice – Uses fresh fruits Since it’s a new concept, some
and vegetables, making it a lighter people might be unsure about trying
and guilt-free treat. it.
Difficult to Prepare & Store – Ice
cream and fresh ingredients require
Flexible Business Model – Can be careful handling to keep everything
sold in cafés, food kiosks, or mobile fresh.
carts. Higher Cost – Good quality
ingredients can be expensive,
making the product more costly than
Attractive & Instagrammable – regular desserts.
The colorful and stylish look makes
it great for social media, which helps
with free advertising.
Customizable Options –
Customers can choose their own
flavors, making it fun and
interactive.
OPPORTUNITIES THREATS
Health Trends are Growing – More Strong Competition – Many other
people want healthier dessert dessert shops and ice cream brands
options, so this product fits the are competing for customers.
market demand. People’s Tastes May Change –
Can Expand to More Locations – Trends in food change quickly, so
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Gen. Luna Street, Brgy. Poblacion, Makati City
If successful, it can grow into a the business needs to keep
franchise or multiple stores. innovating.
Collaboration with Influencers – Expensive Ingredients – If supply
Social media influencers can help costs rise, it could make the product
promote the product. too pricey for customers.
Bad Weather (For Mobile Carts) –
Special Flavors for Holidays & If the business operates from a cart,
Seasons – Limited-time flavors can rainy or cold weather could reduce
attract more customers. sales.
Health & Safety Rules – The
Online Orders & Delivery – business must follow food safety
Selling through food delivery apps regulations, which could be
can bring in more customers. challenging.
PRODUCT ANALYSIS
1. What is the Product?
� A special dessert that wraps ice cream, fresh fruits, and vegetables inside soft Japanese
rice paper.
� It’s a healthier option than regular ice cream because it has fresh, natural ingredients.
� Fun, light, and perfect for people who love both tasty and healthy treats!
2. Why is it Special?
✅ Unique & New – Not many desserts use rice paper wraps!
✅ Healthier Choice – Uses fresh ingredients and has less sugar.
✅ Customizable – People can choose their favorite flavors and toppings.
✅ Instagrammable – Looks beautiful, so people will love sharing it on social media.
✅ Good for Everyone – Can be made vegan, gluten-free, or dairy-free.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
3. Who Will Buy It?
� Health-conscious people – Those who want a tasty but lighter dessert.
� Young people & students – They love trying cool and trendy food.
� Families & kids – A fun and delicious treat for all ages.
� Tourists & food lovers – People who enjoy new and exciting desserts.
4. What Flavors are Available?
� Classic Flavors – Chocolate, Vanilla, Strawberry, Mango, Matcha.
� Tropical Mix – Kiwi, Pineapple, Dragon fruit, Lychee.
� Vegan & Dairy-Free – Coconut milk ice cream, Almond-based ice cream.
� Seasonal Specials – Pumpkin Spice, Cherry Blossom, Winter Berry.
5. How Much Does it Cost?
� A bit more expensive than regular ice cream because of high-quality ingredients.
� Bundle Deals – Discounts for buying more than one.
� Loyalty Program – Customers get rewards for repeat purchases.
� Happy Hour Discounts – Special prices during certain hours.
6. How Does it Compete with Other Desserts?
� Competes with ice cream shops, fruit desserts, and bubble tea stores.
� Stands out because it’s healthier, unique, and Instagrammable.
� Attracts customers who want something new and exciting.
7. Strengths & Weaknesses
✅ Strengths – Unique, healthy, fun to eat, and looks great.
❌ Weaknesses – Fresh ingredients spoil quickly, and it may take time for people to get
used to it.
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
8. How Can It Grow?
� Add new flavors for different seasons.
� Open more locations or franchise the business.
� Partner with gyms, fitness clubs, and influencers to promote it.
� Offer catering services for parties and events.
Function and qualification
1. What Does the Business Do? (Functions)
This business has different jobs to make sure everything runs smoothly.
� Making the Product – Preparing ice cream wraps using fresh ingredients.
� Selling the Dessert – Offering it at a café, food cart, or online.
� Helping Customers – Taking orders, answering questions, and making sure people enjoy
their food.
� Advertising & Promotion – Posting on social media, making special offers, and
working with influencers.
� Buying Ingredients – Getting fresh fruits, ice cream, and rice paper to make the wraps.
� Managing Money – Setting prices, tracking sales, and making sure the business makes a
profit.
� Growing the Business – Creating new flavors and opening more locations in the future.
2. What Skills Are Needed? (Qualifications)
To run this business well, a person should have these skills:
✅ Basic Business Knowledge – Understanding how to sell and make a profit.
✅ Food Preparation Skills – Knowing how to safely make and serve the dessert.
✅ Creativity – Coming up with new flavors and making the dessert look nice.
✅ Good Customer Service – Being friendly and helpful to customers.
✅ Marketing Skills – Promoting the business on social media and making it popular.
✅ Problem-Solving – Fixing any issues, like running out of ingredients or handling
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customer complaints.
✅ Time Management – Making sure orders are prepared quickly and keeping track of
expenses.
Table 1: Equipment/Machine Costing
Equipment/Machine Cost (PHP)
Freezer (for ice cream storage) ₱15,000
Refrigerator (for fruits & sauces) ₱12,000
Ice Cream Scooper ₱200
Cutting Board ₱300
Knife (for fruits & toppings) ₱250
Mixing Bowls ₱200
Measuring Cups & Spoons ₱500
Blender (for making fruit puree or shakes) ₱3,000
Food Display Case ₱5,000
Stainless Steel Table ₱4,000
Tongs ₱150
Total: ₱40,600
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
Table 2: Materials and Supplies Costing
Wrap Ingredients
Item Cost (PHP)
Japanese Rice Paper ₱5.00
Ice Cream (any flavor) ₱25.00
Fresh Fruits (mango, strawberry, etc.) ₱15.00
Vegetables (optional) ₱5.00
Toppings (chocolate drizzle, nuts, etc.) ₱10.00
Sauce (honey, caramel, condensed milk) ₱5.00
Total: ₱65.00
Packaging
Item Cost (PHP)
Paper Wrap ₱10.00
Napkin ₱2.00
Spoon/Fork ₱3.00
Total: ₱15.00
Other Costs
Item Cost (PHP)
Electricity ₱5.00
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Item Cost (PHP)
Labor ₱10.00
Miscellaneous ₱5.00
Total: ₱20.00
Manufacturing process
MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
CHAPTER IV
FINANCIAL STATEMENT
4.1 Finance Summary
Start-up Summary
The start-up capital for our Japanese Rice Paper Wrap with Ice Cream business is funded by
the following proponents:
Proponents Investment (₱) Percentage
Cris John Paul Equibal ₱128 14.28%
Jennica Elecio ₱128 14.28%
Lionne Jimenez ₱128 14.28%
Lorous Glaizalyn Escosora ₱128 14.28%
Marcus Gab Cruz ₱128 14.28%
Tala Sabalero ₱128 14.28%
Terrence Ray E. Baer ₱128 14.28%
Xena Barbosa Tejada ₱128 14.28%
Total ₱1,024 100%
MAKATI HIGH SCHOOL
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4.2 Investment Cost
The tables above indicate the business capital and the investment of future entrepreneurs,
interpreted with the division of contribution of individuals. This expense has gone to labor,
materials, and ingredients that can easily be accessed on the market. The capital of ₱1,024 for
this business is required in order for future entrepreneurs to manufacture and distribute the
product.
4.3 Sales Forecast
Projected sales and revenue for the first year are as follows:
Month Projected Sales (Units) Revenue Projection (USD)
1 2,000 $8,000
2 2,500 $10,000
3 3,000 $12,000
4 3,500 $14,000
5 4,000 $16,000
6 4,500 $18,000
7 5,000 $20,000
8 5,500 $22,000
9 6,000 $24,000
10 6,500 $26,000
11 7,000 $28,000
12 7,500 $30,000
Total (Year 1) 57,500 $230,000
MAKATI HIGH SCHOOL
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4.4 Income Statement
Daily Income Statement
Category Amount (₱)
Daily Revenue (Sales) ₱3,000
Less: Cost of Goods Sold (COGS) (₱1,200)
Gross Profit ₱1,800
Less: Operating Expenses (₱800)
Net Profit Before Tax ₱1,000
Less: Taxes (30%) (₱300)
Net Profit ₱700
Monthly Income Statement
Category Amount (₱)
Monthly Revenue (Sales) ₱90,000
Less: Cost of Goods Sold (COGS) (₱36,000)
Gross Profit ₱54,000
Less: Operating Expenses (₱24,000)
Net Profit Before Tax ₱30,000
Less: Taxes (30%) (₱9,000)
Net Profit ₱21,000
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Financial Outlook: With efficient cost management and a strong sales strategy, we
anticipate a profit margin of 24% in the first year. Expansion into new locations, catering
services, and franchise opportunities will further drive profitability.
CHAPTER V
CONCLUSION AND RECOMMENDATION
APPENDICES
A.) Barangay Clearance from Makati Singkamas Barangay Hall MAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
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Gen. Luna Street, Brgy. Poblacion, Makati City
B.) Business Permit from the New Municipal Hall
Business Permits Licensing Office (BPLO)
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C.) Mayor’s Permit from the New Municipal Hall BPLOMAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
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Gen. Luna Street, Brgy. Poblacion, Makati City
D.) Sanitary Permit to Operate from the New Municipal Hall Engineering Department
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E.) Department of Trade and Industry (DTI) PermitMAKATI HIGH SCHOOL
Gen. Luna Street, Brgy. Poblacion, Makati City
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F.) Bureau of Internal Revenue (BIR) Permit
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G) Fire Safety Inspection Certificate from the Bureau of Fire Protection (BFP)
