Table 9: Return on Total Asset

Year Net Income Total Asset

20A 1,099,825.20 3,404,446.00
20B 1,353,850.04 4,803,123.95
20C 1,751,135.85 6,624,369.06
20D 2,219,438.91 8,926,449.68
20E 2,760,039.32 11,781,889.08

Table 10: Return on Owners Equity

Year Net Income Owner's Equity

20A 1,099,825.20 3,200,610.20
20B 1,353,850.04 4,554,460.24
20C 1,751,135.85 6,305,596.09
20D 2,219,438.91 8,525,034.99
20E 2,760,039.32 11,285,074.31

Table 11: Return on Revenue

Year Net Income Net Revenue

20A 1,099,825.20 4,344,600.00
20B 1,353,850.04 4,996,290.00
20C 1,751,135.85 5,745,733.50
20D 2,219,438.91 6,607,593.53
20E 2,760,039.32 7,598,732.55

Table 12: Current ratio

Year Current Assets Current Liability

20A 1,802,686.00 203,835.80
20B 3,468,653.95 248,663.71
20C 5,557,189.06 318,772.97
20D 8,126,559.68 401,414.69
20E 11,249,289.08 496,814.76

Table 13: Quick Acid Ratio

 Quick Asset
Year Current Liability
(Cash)
20A 1,560,625.00 203,835.80
20B 3,188,577.70 248,663.71
20C 5,247,080.76 318,772.97
20D 7,783,283.08 401,414.69
20E 10,868,005.78 496,814.76

Table 13: Asset Turnover Ratio

Year Revenue Total Assets

20A 4,344,600.00 3,404,446.00
20B 4,996,290.00 4,803,123.95
20C 5,745,733.50 6,624,369.06
20D 6,607,593.53 8,926,449.68
20E 7,598,732.55 11,781,889.08

Table 14: Debt to Assets Ratio

Year Total Debt Total Assets

20A 203,835.80 3,404,446.00
20B 248,663.71 4,803,123.95
20C 318,772.97 6,624,369.06
20D 401,414.69 8,926,449.68
20E 496,814.76 11,781,889.08

Table 15: Equity Ratio

Year Equity Total Assets

20A 3,200,610.20 3,404,446.00
20B 4,554,460.24 4,803,123.95
20C 6,305,596.09 6,624,369.06
20D 8,525,034.99 8,926,449.68
20E 11,285,074.31 11,781,889.08

Table 16: Debt to Equity Ratio

Year Total Debt Equity

 20A 203,835.80 3,200,610.20
20B 248,663.71 4,554,460.24
20C 318,772.97 6,305,596.09
20D 401,414.69 8,525,034.99
20E 496,814.76 11,285,074.31

Table 17: Equity Multiplier

Year Total Assets Equity

20A 3,404,446.00 3,200,610.20

20B 4,803,123.95 4,554,460.24
20C 6,624,369.06 6,305,596.09
20D 8,926,449.68 8,525,034.99
20E 11,781,889.08 11,285,074.31

Table 18: Net Present Value

Year Free Cash Flows Present Value Factor at 12%

20A 1,367,115.20 0.893
20B 1,621,140.04 0.797
20C 2,018,425.85 0.712
20D 2,486,728.91 0.636
20E 3,027,329.32 0.567
Total Present Value
Investment
Net Present Value

Table 19: Payback Period

Year Annual Free Cash Flows Accumulated Cash Inflows

Investment 2,100,785.00
20A 1,367,115.20 1,367,115.20
20B 1,621,140.04 2,988,255.24
20C 2,018,425.85
Payback Period 1.45 years

-887,470.24
 887,470.24 -0.439684340093407
733,669.80 0
0.452564111075444

0.675452961244915
1
1,700,000 1.42
2,065,401.01 365,401.01
2,300,064.51 2,665,465.52
2,558,607.35
0.959910128569212
1.57

620,000
1,400,746.22
2,838,505.83 4,239,252.05
1,834,492.54 0.43

0.14625221446788
 ROA
32% 32.3055557350594
28% 28.1868644572456
26% 26.4347567785573
25% 24.8636242407354
23% 23.4261186945442

ROE
34% 34.3629849083153
30% 29.7258065039809
28% 27.771138922764
26% 26.034367118891
24% 24.4574314946241

ROR
25% 25.3147631542605
27% 27.097106803248
30% 30.4771505522315
34% 33.5892166935882
36% 36.3223642858469

Current ratio
8.84 884.381448204879
13.95 1394.91762393759
17.43 1743.30621607077
20.24 2024.47989459224
22.64 2264.28237057077
 Quick
Asset ratio
7.66 765.628510791529
12.82 1282.28508612812
16.46 1646.02434985208
19.39 1938.96319276803
21.88 2187.53680488238

Asset Turnover
Ratio
1.28 5.98734125904773
1.04 5.17712461907214
0.87 4.81212581134482
0.74 4.49691314872071
0.64 4.21676659017355

Debt ratio 94.0126587409523

5.99% 94.8228753809279
5.18% 95.1878741886552
4.81% 95.5030868512793
4.50% 95.7832334098265
4.22%

6.36865432722798
Equity ratio 5.45978446474471
94.01% 5.05539791949503
94.82% 4.70865738164408
95.19% 4.40240576566395
95.50%
95.78%

106.368654327228
105.459784464745
Debt to
Equity ratio 105.055397919495
 6.37% 104.708657381644
5.46% 104.402405765664
5.06%
4.71%
4.40%

Equity Multiplier

1.00
1.00
1.05
1.05
1.04

Present value
1,220,638.57 1.12
1,292,362.91 1.2544
1,436,675.65 1.404928
1,580,370.58 1.57351
1,718,121.07 1.762
7,248,168.78
2,100,785.00
5,147,383.78

-887,470.24
-0.44
887,470.24

479,644.96
0.30
 -2,100,785.00
#REF!

0.675452961244915
0.675452961244915
-365,401.01

0.703013910470892
 NET INCOME
1,461,016.00
1,883,959.30
2,577,581.62
3,409,460.33
4,384,230.95

Table 15: Net Present Value

Present value
Free Cash
Year Factor at Present Value
Flows
20A 3,229,227.05 12%
0.893
20B 3,693,021.66 0.797
20C 7,767,909.67 0.712
20D 11,410,982.86 0.636
20E 18,204,793.52 0.567
1,486,186.00 176,920.00 1,663,106.00
1,909,129.30 176,920.00 2,086,049.30
2,602,751.62 176,920.00 2,779,671.62
3,434,630.33 176,920.00 3,611,550.33
4,409,400.95 176,920.00 4,586,320.95 1,177,988.72
 1,400,746.22
48,980.00
1,449,726.22
1,089,846.22
-344,900.00
655,800.00 1
1,400,746.22 5

1,226,968.72
1095507.79 1 12% ($1,095,507.79)
1168893.18 1 1,466,259.61 12% ($1,309,160.37)
1305755.55 1 1,834,492.54 12% ($1,637,939.77)
1441324.33 1 2,267,938.24 12% ($2,024,944.86)
1571001.83 1 2,768,105.22 12% ($2,471,522.52)
$0.00
1.05 2568279.1047619 $0.00
2,696,693.06 2,567,251.79 2,696,693.06 2,065,401.01 12% ($17,211,675.08)
129,441.27 2 2,300,064.51 80% ($3,580,011.41)
3 2,558,607.35 12% ($6,145,343.14)
4 2,843,438.10 12% ($8,636,514.86)
6,582,169.51 $0.00
1,833,788.72
4,748,380.79

2,696,693.06 2,988,255.24
5,593,198.07
8,489,639.92
37,451,097.20 11,386,015.81
42,447,869.63 14,282,322.78
-4,996,772.42 4,996,772.43 42,447,869.64
4,996,772.44

8.495057589615
1.13342125608

16,424,671.20 2.584396918704
TOTAL ASSETS owners equity net revenue cash
3,488,571.00 4,893,018.60 5,690,400.00 1885625
5,929,438.30 6,485,662.45 6,543,960.00 3926151.3
9,079,042.52 8,673,521.85 13,982,263.50 6676232.923
13,076,013.86 11,578,183.50 16,079,603.03 10257282.451
18,063,625.25 15,312,614.51 18,491,543.48 14810257.629
1,226,968.72
 1,351,766.22

1,226,968.72

($1,043,400.81) ($265,759.55)
($1,043,400.81)

0.3042235901806
0
 Roselicious Bakery
Projected Income Statement
for the year ended Dec. 31, 20A, 20B, 20C, 20D, 20E
20A 20B 20C
Sales 4,344,600.00 4,996,290.00 5,745,733.50
Cost of Sales 1,368,549.00 1,710,686.25 1,980,974.68
GROSS PROFIT 2,976,051.00 3,285,603.75 3,764,758.82

Operating Expenses
Salaries and Wages 756,000.00 756,000.00 756,000.00
SSS/PHIC/HDMF 9,749.00 9,749.00 9,749.00
Utilities Expense 204,000.00 214,200.00 224,910.00
Rent Expense 360,000.00 360,000.00 360,000.00
Depreciation 267,290.00 267,290.00 267,290.00
Operational Supplies Expense 46,500.00 46,500.00 46,500.00
Advertising Expense 10,300.00 10,300.00 10,300.00
Repairs and Maintenance Expense 10,000.00 10,500.00 11,550.00
Permits and Licenses 18,300.00 18,300.00 18,300.00
Total Operation Expenses 1,682,139.00 1,692,839.00 1,704,599.00
Net income before tax 1,293,912.00 1,592,764.75 2,060,159.82
Provision for Income Tax 194,086.80 238,914.71 309,023.97
Net Income 1,099,825.20 1,353,850.04 1,751,135.85

FORECASTS
SALES 15% 651,690.00 749,443.50
PURCHASES 35% 1,520,610.00 1,748,701.50 2,011,006.72
tax 44,827.91 70,109.26

net income revenue

1,099,825.20 4,344,600.00
1,353,850.04 4,996,290.00
1,751,135.85 5,745,733.50
2,219,438.91 6,607,593.53
2,760,039.32 7,598,732.55
D, 20E
20D 20E 434,460.00
6,607,593.53 7,598,732.55
2,279,489.43 2,621,549.70
4,328,104.10 4,977,182.86

756,000.00 756,000.00
9,749.00 9,749.00
236,155.50 247,963.28
360,000.00 360,000.00
267,290.00 267,290.00
46,500.00 46,500.00
10,300.00 10,300.00
12,705.00 13,975.50
18,300.00 18,300.00
1,716,999.50 1,730,077.78
2,611,104.60 3,247,105.08
391,665.69 487,065.76
2,219,438.91 2,760,039.32

861,860.03 991,139.03
2,312,657.73 2,659,556.39
82,641.72 95,400.07
 Roselicious Bakery
Comparative Balance Sheet
for the year ended Dec. 31, 20A, 20B, 20C, 20D, 2
20A 20B
Assets
Current assets
Cash 1,560,625.00 3,188,577.70
Inventory 152,061.00 190,076.25
Prepaid Rent 90,000.00 90,000.00
Total Current Assets 1,802,686.00 3,468,653.95
Fixed Assets
Leasehold Improvement 714,700.00 714,700.00
Equipments 751,600.00 751,600.00
Furniture and fixtures 227,500.00 227,500.00
Kitchenware & Tableware 175,250.00 175,250.00
Less: Acc Depreciation 267,290.00 534,580.00
Total Fixed Assets 1,601,760.00 1,334,470.00
Total Assets 3,404,446.00 4,803,123.95
Liabilities and Owner's Equity
Current Liabilities
Income Tax Payable 194,086.80 238,914.71
SSS/PHIC/HDMF Payable 9,749.00 9,749.00
Total Liabilities 203,835.80 248,663.71
Owner's equity
Pasaje, Capital 1,600,305.10 2,277,230.12
Total Capital 3,200,610.20 4,554,460.24

Total Liabilities and Owner's Equity 3,404,446.00 4,803,123.95

s Bakery
alance Sheet
20A, 20B, 20C, 20D, 20E
20C 20D 20E

5,247,080.76 7,783,283.08 10,868,005.78 total asset current assets

220,108.30 253,276.60 291,283.30 3,404,446.00 1,802,686.00
90,000.00 90,000.00 90,000.00 4,803,123.95 3,468,653.95
5,557,189.06 8,126,559.68 11,249,289.08 6,624,369.06 5,557,189.06
8,926,449.68 8,126,559.68
714,700.00 714,700.00 714,700.00 11,781,889.08 11,249,289.08
751,600.00 751,600.00 751,600.00
227,500.00 227,500.00 227,500.00
175,250.00 175,250.00 175,250.00
801,870.00 1,069,160.00 1,336,450.00
1,067,180.00 799,890.00 532,600.00
6,624,369.06 8,926,449.68 11,781,889.08

309,023.97 391,665.69 487,065.76

9,749.00 9,749.00 9,749.00
318,772.97 401,414.69 496,814.76 liabilities
203,835.80
3,152,798.04 4,262,517.50 5,642,537.16 248,663.71
6,305,596.09 8,525,034.99 11,285,074.31 318,772.97
401,414.69
6,624,369.06 8,926,449.68 11,781,889.08 496,814.76
 Roselicious Bakery
Projected Statement of Cash flow
for the year ended Dec. 31, 20A, 20B, 20C, 20D
20A
Cash Flows From Operation Activities

Net Income 1,099,825.20

Adjustments:
Add: Depreciation 267,290.00
Increase in Prepaid Rent 90,000.00
Increase in Inventory 152,061.00
Increase in Income tax Payable 194,086.80
Increase in SSS/PHIC/HDMF 9,749.00
Cashflow provided by operating activities 1,328,890.00
Cashflow from investing activities
Leasehold Improvement -714,700.00
Equipment -751,600.00
Furnitures and Fixtures -227,500.00
Kitchentool and Utensils -175,250.00
Net Cash used in Investing Activities -1,869,050.00
Cashflow from financing activities
Capital 2,100,785.00

Total Cash Flows from Financing Acitvities 2,100,785.00

Net Increase in cash 1,560,625.00
Cash balance beggining -
Cash balance end 1,560,625.00

1,560,625.00
3,188,577.70
5,247,080.76
7,783,283.08
10,868,005.78
oselicious Bakery
d Statement of Cash flow
d Dec. 31, 20A, 20B, 20C, 20D, 20E
20B 20C 20D 20E
20a

1,353,850.04 1,751,135.85 2,219,438.91 2,760,039.32 1,367,115.20

1,277,115.20
1,125,054.20
267,290.00 267,290.00 267,290.00 267,290.00 1,328,890.00
- - - -
38,015.25 30,032.05 33,168.31 38,006.70
44,827.91 70,109.26 82,641.72 95,400.07
- - - -
1,627,952.70 2,058,503.06 2,536,202.32 3,084,722.70

- - - - 714,700.00
- - - - 751,600.00
- - - - 227,500.00
175,250.00
- - - -

- - - -

1,627,952.70 2,058,503.06 2,536,202.32 3,084,722.70

1,560,625.00 3,188,577.70 5,247,080.76 7,783,283.08
3,188,577.70 5,247,080.76 7,783,283.08 10,868,005.78
fcf
1,367,115.20
1,621,140.04
2,018,425.85
2,486,728.91
3,027,329.32

1,621,140.04 2,018,425.85 2,486,728.91 3,027,329.32

#VALUE!
1,583,124.79 1,988,393.80 2,453,560.60 2,989,322.62
1,627,952.70 2,058,503.06 2,536,202.32 3,084,722.70
 Roselicious Bakery
Statement of Changes in Owners Equity
for the year ended Dec. 31, 20A, 20B, 20C, 20D, 20E
20A 20B 20C
Paid in Capital
Pasaje, Capital 2,100,785.00 3,200,610.20 4,554,460.24

Total Paid in Capital 2,100,785.00 3,200,610.20 4,554,460.24

Pasaje, Income 1,099,825.20 1,353,850.04 1,751,135.85

Total Net Income 1,099,825.20 1,353,850.04 1,751,135.85

Total Owner's Equity 3,200,610.20 4,554,460.24 6,305,596.09

3,200,610.20
4,554,460.24
6,305,596.09
8,525,034.99
11,285,074.31

15653
y
ners Equity
B, 20C, 20D, 20E
20D 20E

6,305,596.09 8,525,034.99

6,305,596.09 8,525,034.99

2,219,438.91 2,760,039.32

2,219,438.91 2,760,039.32

8,525,034.99 11,285,074.31
 S

No. of
Particulars
Employees

Manager 1
Baker 2
Service crew 2
Cashier 1
TOTAL 6

UTILITIES EXPENSE

Particulars Monthly Cost

Electric Bill 10,000.00
Water Bill 5,000.00
Internet Connection 2,000.00
TOTAL 17,000.00

Rent

Particulars Amount
Rent 30,000.00

ADVERTISING EXPENSE
Particulars Qty
Social Media Promotion 1
Tarpaulins (1m x .5m) 20
Flyers 300
Total

PERMITS AND LICENSES

Particulars Year 1
Business Location Clearance 75.00
Sanitary Health Clearance 60.00
Fire Safety Clearance 500.00
CENRO 500.00
Brgy. Clearance 100.00
Purok Clearance 100.00
Garbage Collection Fee 460.00
Community Tax 5,945.00
Permit Fee 10,500.00
Certificate of Tax Payment 30.00
Documentary Tax Stamp 30.00
TOTAL 18,300.00

FURNITURES AND FIXTURES

Particulars/Items Quantity
Office Table 1
Office Chair 1
Dining Chairs 32
Dining Tables 8
Cabinets 2
Lightings 10
Locker 1
Total Cost
INSTALLATION COST

Particulars Quantity
Fire Extinguisher 5
CCTV Camera 5
Total Cost

EQUIPMENT

Particulars/Items Quantity
Air Conditioner 2
Computer Set 1
Water Dispenser 1
Refrigerator 1
Oven 2
Generator Set 2
Kitchen Scale 1
Stand Mixer 1
Bread Slicer 1
Proofer 1
Total Cost
 LEASHOLD IMPROVEMENT
COST ESTIMATE
PROJECT RESTAURANT BUILDING RENOVATION
NO. DESCRIPTION
I GENERAL REQUIERMENTS
II MASONRY WORKS
III TILE WORKS
IV HARDWARE
V PAINTINGS
VI PLUMBING WORKS
VII CEILING
TOTAL MATERIAL COST
LABOR COST (35% OF MATERIAL COST)
CONTINGENCY COT (5% OF MATERIAL COST)

GRAND TOTAL

Kitchen Tools and Utensils

Particulars Quantity
Plates 100
Spoon 100
Fork 100
Bowl 100
Cups 100
Tray 50
Scissors 5
Kitchen tongs 5
Chef's Knife 5
Hand Whisk 5
Scoopers 10
Measuring cup & spoon 10
Spatulas 5
Pastry bag & Piping tips 5
Mixing bowl 5
Total

Operational Supplies Expense

Particulars Quantity
Paper Bag 100
Plastic bag 100
Tissue 100
Soap 20
TOTAL
 WORKING CAPITAL
Particulars Cost
Advertising Expense 10,300.00
Permits and Licenses 18,300.00
Installations 34,950.00
Purchase Inventory 253,435.00
TOTAL 316,985.00
 SALARIES AND WAGES

Basic SSS PHIC

Monthly
Salary
ER EE ER EE
13,000.00 1,115 585 350 350
10,000.00 860 900.00 350 350
7,500.00 647 337.50 350 350
7,500.00 647 337.50 350 350
38,000.00 3,269 2,160 1,400 1,400
20000 63,000.00
22500 430
UTILITIES EXPENSE

Year 1 Year 2 #VALUE! Year 4 Year 5

120,000.00 126,000.00 132,300.00 138,915.00 145,860.75
60,000.00 63,000.00 66,150.00 69,457.50 72,930.38
24,000.00 25,200.00 26,460.00 27,783.00 29,172.15
204,000.00 214,200.00 224,910.00 236,155.50 247,963.28

6000 6300 6615 6945.75

3000 3150 3307.5 3472.875
Annual Total 1200 1260 1323 1389.15
360,000.00

NSE
Cost No. of months Total Cost
3,000.00 3 3,000.00
65.00 1 1,300.00
20.00 3 6,000.00
10,300.00
 Cost Total
5,000.00 5,000.00
3,500.00 3,500.00 DEPRECIATION-LEASING
3,500.00 112,000.00
4,000.00 32,000.00 Particulars
5,000.00 10,000.00 Leasing Improvements
6,000.00 60,000.00
5,000.00 5,000.00 DEPRECIATION-FURNITURE
227,500.00
Particulars
Furnitures and Fixtures
Cost Total Cost
1,000.00 5,000.00 DEPRECIATION-EQ
5,990.00 29,950.00
34,950.00 Particulars
EQUIPMENT

Cost Total
90,000.00 180,000.00
30,000.00 30,000.00
5,000.00 5,000.00
50,000.00 50,000.00
150,000.00 300,000.00
70,000.00 140,000.00
600.00 600.00
4,000.00 4,000.00
30,000.00 30,000.00
12,000.00 12,000.00
751,600.00
AMOUNT
30,000.00
20,500.00
200,000.00
150,00.00
50,000.00
90,000.00
120,000.00
510,500.00
178,675.00
25,525.00

714,700.00

Cost Total
200.00 20,000.00
50.00 5,000.00
50.00 5,000.00
100.00 10,000.00
290.00 29,000.00
750.00 37,500.00
100.00 500.00
150.00 750.00
9,100.00 45,500.00
250.00 1,250.00
1300.00 13,000.00
500.00 5,000.00
100.00 500.00
200.00 1,000.00
250.00 1,250.00
175,250.00

Cost Total
100.00 10,000.00
220.00 22,000.00
140.00 14,000.00
25.00 500.00
46,500.00
 HDMF SUMMARY
Total Deduction Yearly Pay
TOTAL
ER EE
260 260 2,920.00 10,080.00
200 200 2,860.00 7,140.00
150 150 1,984.50 5,515.50
150 150 1,984.50 5,515.50
760 760 9,749.00 28,251.00

10,000.00
120,000.00
60,000
5000

8 4 32
DEPRECIATION-LEASING IMPROVEMENTS

Total Cost Useful life Annual Depreciation

714,700.00 10 71,470.00

EPRECIATION-FURNITURES AND FIXTURES

Total Cost Useful Life Annual Depreciation

227,500.00 5 45,500.00

DEPRECIATION-EQUIPMENT

Total Cost Useful Life Annual Depreciation

751,600.00 5 150,320.00

total 267,290.00
TOTAL ANNUAL TOTAL TOTAL TOTAL
ER EE
BASIC SALARY MONTHLY ANNUAL ANNUAL ER
756,000.00 5,429.00 4,320.00 9,749.00 116,988.00 65,148.00
 PROJECTED SALES INCOME - BREAD
ESTIMATED NO.
PRODUCTS PRICE OF ORDERS.
Loaf Bread 60.00 250
Fiber Loaf Bread 80.00 200
Whole Wheat loaf Bread 100.00 190
Pandesal 5.00 550
Garlic Pandesal 5.00 520
Pandesal with egg 10.00 340
Ensaymada 10.00 240
Pan De Coco 5.00 210
Monay 5.00 180
Spanish Bread 10.00 150
Cheese Bread 10.00 190
Choco Lanay 10.00 200
Banana Bread 10.00 160
Stone Bread 5.00 170
Ube Cheese Bread rolls 15.00 195
Pastel Bread rolls 15.00 175
Choco Bread rolls 15.00 220
TOTAL

PROJECTED SALES INCOME - PASTRIES

ESTIMATED NO.
PRODUCTS PRICE OF ORDERS.
Egg pie 270.00 205
Buko pie 270.00 195
Tart 10.00 230
Donut 20.00 140
Crinkles 10.00 150
Macaroon 10.00 120
Chocolate Chip Cookie 10.00 100
Oat Cookies 20.00 140
Pretzel 20.00 95
Cupcake 20.00 170
Chiffon Cake 180.00 210
Fruit Cake 200.00 80
Cake 250.00 230
TOTAL
 PROJECTED SALES INCOME - DRINKS
ESTIMATED NO.
PRODUCTS PRICE OF ORDERS.
Bottled Water 20.00 240
Bottled Buko Juice 30.00 210
Bottled Orange Juice 30.00 180
Bottled Soy Milk 25.00 150
Coke Mismo 25.00 250
Royal Mismo 25.00 190
Sprite Mismo 25.00 160
1 liter Coke 45.00 240
TOTAL
INCOME - BREAD

MONTHLY SALES ANNUAL SALES

15,000.00 180,000.00 COS
16,000.00 192,000.00
19,000.00 228,000.00 Beginning Inventory
2,750.00 33,000.00 Purchases
2,600.00 31,200.00 Goods Available for Sale
3,400.00 40,800.00 LESS: Ending Inventory
2,400.00 28,800.00 TOTAL
1,050.00 12,600.00
900.00 10,800.00
1,500.00 18,000.00
1,900.00 22,800.00
2,000.00 24,000.00
1,600.00 19,200.00
850.00 10,200.00
2,925.00 35,100.00
2,625.00 31,500.00
3,300.00 39,600.00
957,600.00

NCOME - PASTRIES

MONTHLY SALES ANNUAL SALES

55,350.00 664,200.00
52,650.00 631,800.00 TOTAL SALES
2,300.00 27,600.00
2,800.00 33,600.00 BREAD
1,500.00 18,000.00 PASTRIES
1,200.00 14,400.00 DRINKS
1,000.00 12,000.00 TOTAL SALES
2,800.00 33,600.00
1,900.00 22,800.00
3,400.00 40,800.00
37,800.00 453,600.00 PURCHASES 35%
16,000.00 192,000.00
57,500.00 690,000.00
2,834,400.00
INCOME - DRINKS

MONTHLY SALES ANNUAL SALES

4,800.00 57,600.00
6,300.00 75,600.00
5,400.00 64,800.00
3,750.00 45,000.00
6,250.00 75,000.00
4,750.00 57,000.00
4,000.00 48,000.00
10,800.00 129,600.00
552,600.00
 COST OF SALES
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
- 152,061.00 190,076.25 220,108.30 253,276.60
1,520,610.00 1,748,701.50 2,011,006.72 2,312,657.73 2,659,556.39
1,520,610.00 1,900,762.50 2,201,082.97 2,532,766.03 2,912,833.00
152,061.00 190,076.25 220,108.30 253,276.60 291,283.30
1,368,549.00 1,710,686.25 1,980,974.68 2,279,489.43 2,621,549.70

38,015.25 30,032.05 33,168.31 38,006.70

126,717.50
380,152.50
253,435.00

OTAL SALES
ANNUAL SALES
957,600.00
2,834,400.00
552,600.00
4,344,600.00

1,520,610.00
 INVESTMENT COST month 3x
Particulars Cost
Leashold Improvement 714,700.00
Equipment 751,600.00
Furnitures and Fixtures 227,500.00
Prepaid Rent 90,000.00 30,000.00 90,000.00
Working Capital 316,985.00
Total Investment Cost 2,100,785.00

1,050,392.50
12x

360,000.00