Capitalization
Current Assets
Cash 150,000
Fixed Assets
Espresso Machine 280,000 Blender 7,410
Coffee Bean Grinder 44,282 Kitchen Supplies(Expenses20,000
area)
Coffee Printer 98,400 Telephone & Internet(Expenses
4,500
area)
Refrigerator 26,795 Lights, Décor & Murals 40,000
Oven 2,140
Pastry Display Chiller 33,879
Cash Register 9,000
Furniture 90,000
Household Improvement 134,710
Security System 60,000
total: 929,206
Non-Fixed Assets
Coffe Beans
Barako Beans (700) 650
Arabica Blends (1,200) 1,000
Robusta (500) 400
Excelsa (800) 650
Ready-to-sell Pastries 3,000
Packaging Materials 5,000
Advertisement 3,500
Cleaning/Office Supplies 2,000
total: 16,200
Art Category
Art Materials 2,500
Sales Projection Unit Price Daily Sales Daily Revenue Monthy Revenue
Product Category
Coffee 150 90 cups 13,500 405,000
Barako Brew
Latte
Cappucinno
Espresso
Pastries 85 45 pieces 3,825 114,750
Croissants
Waffles
Cheesecakes
Add-ons 30 25 cups 750 22,500
Espresso Shot
Coffee Art Printing'
Upgrades
Art
Exhibit Rentals 250 1 month 250 250
Merchandise 300 15 pcs 4,500 135,000
total: 815 22,825 677,500
Operating & Administrative Expenses
Salaries & Wages
Barista (1) 12,000
Accountant (1) 25,000
Service Staff (1) 9,000
Manager 30,000
Electric, Water, and Internet Bill 21,500
Coffee Ingredients 25000
Pastry Supply 15,000
Packaging 5,500
Marketing Advertisement 10,000
Maintenance / Repair 30,000
Miscellaneous 5,000
Rent 9,500
total: 197,500
Product Pricing Hot Cold
Drinks 16 oz 22 oz 16 oz 22 ounz
Ligaya Latte 100 120 120 130
Malaya Mocha 120 140 140 160
Ulayaw Espresso 100 120 120 130
Giliw Macchiato 120 135 135 150
Hanggang Sa Dulo Affogato 130 140 145 155
Mapaglaro Matcha 125 145 140 160
total: 695 800 800 885
Pastries Price
Croissant 55 695
Waffle 800
Plain waffle 45 800
Chocolate waffle 55 885
Strawberry waffle 75 1025
Banana waffle 65 4205
Blueberry Cheesecake 85
total: 380
Merchandise
Keychain 30
Number Paint 85
Canvas + Paint 150
total: 1025
Revenue
Category Daily Revenue (₱) Monthly Revenue (₱)
Coffee 13,500 405,000
Pastries 3,825 114,750
Add-ons 750 22,500
Exhibit Rentals 0 250
Merchandise 4,500 135,000
Total Revenue 22,575 677,500
Expenses
Expense Category Monthly Cost (₱)
Salaries & Wages 76,000
Electric, Water, Internet 21,500
Coffee Ingredients 25,000
Pastry Supply 15,000
Packaging 5,500
Marketing Advertisement 10,000
Maintenance / Repair 30,000
Miscellaneous 5,000
Rent 9,500
Total Expenses 197,500
Net Income
Description Amount (₱)
Total Revenue 677,500
Total Expenses 197,500
Net Income 480,000
Assets
Current Assets
Cash 150,000
Inventories 2,700
Prepaid Rent 19,000
Total Current Assets 171,700
Fixed Assets
Espresso Machine 280,000
Coffee Bean Grinder 44,282
Coffee Printer 98,400
Refrigerator 26,795
Oven 2,140
Pastry Display Chiller 33,879
Cash Register 9,000
Furniture 90,000
Renovation 134,710
Security System 60,000
Total Fixed Assets 779,206
Total Assets 950,906
Retained Earnings
Capital Contribution 950,906
Cabaddu 475,453
Sumagui 475453
Retained Earnings 950,906
Total Liabilities & Equity 950,906
Barak Cot Sining
Statement of Comprehensive Income in the Year 2025
Direct Cost PRICES / COST
Material
Labor
Gross Profit
1. Administrators
2. Operations
3. Salaries & Wages
3. Communicaton, Lights & Water
4. Employee's Tax
SSS
PAG-IBIG
PHIL-HEALTH
5. Permits / License
6. Fuel & Oil - Gasoline
7. Repair & Maintainance
8. Depreciation Expenses
9. Marketing Expenses
10. Traportation
11. Miscellaneous Expenses
12. TAX
Barak Cot Sining
Statement of Comprehensive Income in the Year 2025
Capitalization Cost Cost Cost
Equipments - CAFÉ Furniture Initial Supplies
Espresso Machine 280,000 Counter & Shelves 25,000 Coffee Beans: (2kg)
Coffee Bean Grinder 44,282 Tables & Chairs 80,000 Barako Beans (700) 1,400
Coffee Printer 98,400 Décor & Murals 30,000 Arabica Blends (1,200) 2,400
Refrigerator 26,795 Lights 10,000 Robusta (500) 1,000
Blender 7,410 toatl: 145,000 Excelsa (800) 1,600
Oven 2,140 total: 6,400
Utensils 0
Cups & Saucer 0
Pastry Display Chiller 33,879
Cash Register 11,900
total: 504,806
Monthly Operating Expenses
Utilities Cost Business Set-Up
Electricity 15,000 Renewal of Permits
Water 8,000 Marketing Ads
Internet & Telephone 2,500
Rent 10,000 Salaries
Café Manager
Supplies Barista
Coffee Beans Service Staff
Pastry Products Accountant
Cups & Lids
Tissues
Utensils
