Other Equipment

Description Quantity Unit Unit Cost Total Cost

11 LBS Fire Extinguisher 1 piece ₱1,100.00 ₱1,100.00
7 KG LPG 2 piece ₱718.00 ₱1,436.00
Solar Fan 3 piece ₱456.00 ₱1,368.00
Wireless Speaker 1 piece ₱800.00 ₱800.00
Calculator 2 Piece ₱120.00 ₱240.00
Storage Box 2 piece ₱858.00 ₱1,716.00
Wifi Router 1 Piece ₱790.00 ₱790.00
TOTAL COST ₱7,450.00

Machineries
Description Quantity Unit Unit Cost Total Cost
3.5 CUFT Refrigerator 1 piece ₱8,795.00 ₱8,795.00
Generator 1 piece ₱8,832.44 ₱8,832.44
TOTAL COST ₱17,627.44

Cooking Equipment
Description Quantity Unit Unit Cost Total Cost

Espresso Machine w/ steam wand 1 Piece ₱5,490.00 ₱5,490.00

Manual Coffee Grinder 2 Piece ₱1,639.00 ₱3,278.00

Gas Stove w/ oven 1 Piece ₱15,200.00 ₱15,200.00
18 cm Saucepan 3 Piece ₱269.00 ₱807.00
Heavy Duty 2L Blender 2 Piece ₱544.00 ₱1,088.00
2L Electric Kettle 2 Piece ₱554.00 ₱1,108.00
Electric Waffle Maker 2 Piece ₱349.00 ₱698.00
Electric Hand Mixer 2 Piece ₱330.00 ₱660.00
1.7L Baking Pan 1 Piece ₱215.00 ₱215.00
TOTAL COST ₱28,544.00

Utensils
Description Quantity Unit Unit Cost Total Cost
Matcha Whisk 2 Piece ₱155.00 ₱310.00
Ceramic Plate 15 Piece ₱45.00 ₱675.00
12 pcs Metal Spoon 1 Pack ₱32.00 ₱32.00
12 pcs Metal Fork 1 Pack ₱32.00 ₱32.00
5L Stainless Steel Bowl Mixer 3 Piece ₱149.00 ₱447.00
8 Inches Chef Knife 3 Piece ₱86.00 ₱258.00
Wooden Cutting Board 3 Piece ₱94.00 ₱282.00
1.6L Syrup Pumps 4 Pack ₱85.00 ₱340.00

Assorted 8 pcs Measuring Cups 1 Pack ₱62.00 ₱62.00

Square Parchment Paper 1 Pack ₱103.00 ₱103.00

1040 ml GlassTupperware 4 Piece ₱148.00 ₱592.00
Plastic Food Tray 4 Piece ₱79.00 ₱316.00
12oz Glass Cups 20 Piece ₱70.00 ₱1,400.00
 TOTAL COST ₱4,849.00

Art Equipment
Description Quantity Unit Unit Cost Total Cost
Water-based Acrylic Paint 50 Piece ₱15.00 ₱750.00
Paint Brush 20 Piece ₱35.00 ₱700.00
Plastic Pallet 20 Piece ₱39.00 ₱780.00
Foldable Wooden Easel 20 Piece ₱52.00 ₱1,040.00
Pallet Knife Kit 30 Piece ₱20.00 ₱600.00
40 pcs Styrofoam Cleaning cups 2 Pack ₱40.00 ₱80.00
20x20 cm Canvas 50 Piece ₱19.00 ₱950.00
30x30 cm Canvas 50 Piece ₱49.00 ₱2,450.00
40x40 cm Canvas 50 Piece ₱75.00 ₱3,750.00
TOTAL COST ₱11,100.00

Cleaning Materials
Description Quantity Unit Unit Cost Total Cost
2pcs Double-faced Dishwashing
12 Piece ₱18.00 ₱216.00
Sponge
Steelwool 12 Piece ₱10.00 ₱120.00

1 Gallon Liquid Dishwashing Soap 10 Piece ₱140.00 ₱1,400.00

1 Dozen Round Cotton Rugs 5 Pack ₱35.00 ₱175.00

3.79L Isopropyl Alcohol 6 Piece ₱565.00 ₱3,390.00
15L Press-type Trash Can 3 Piece ₱143.00 ₱429.00
Rake Broom with Handle ( Walis
3 Piece ₱115.00 ₱345.00
Tingting
Broomstick (Walis Tambo) 3 Piece ₱132.00 ₱396.00
Long-handle Dustpan 2 Piece ₱59.00 ₱118.00
100 pcs Small Garbage Bag 3 Pack ₱228.00 ₱684.00
TOTAL COST ₱7,273.00

Furnitures and Fixtures

Description Quantity Unit Unit Cost Total Cost
Wooden Nordic Chair 18 Piece ₱569.00 ₱10,242.00
Foldable Round Dining Table 9 Piece ₱474.00 ₱4,266.00
TOTAL COST ₱14,508.00

Office Supplies Cost

Description Quantity Unit Unit Cost Total Cost
12 pcs Signpen 1 Pack ₱69.00 ₱69.00
Record Book 3 Piece ₱39.00 ₱117.00
TOTAL COST: ₱186.00

Other Supplies Cost

Description Quantity Unit Unit Cost Months Total Cost

Table Napkin 9 Pack ₱40.00 12 ₱360.00

 Toothpick 9 Pack ₱20.00 12 ₱180.00
TOTAL COST: ₱540.00

Other Supplies Cost

Description Quantity Unit Unit Cost Months Total Cost

100 pcs Food Foam Container 5 Pack ₱205.00 12 ₱1,025.00

100 pcs Bendy Straw 10 Pack ₱48.00 12 ₱480.00
100 pcs Plastic Cups with Lid 7 Pack ₱212.00 12 ₱1,484.00
Plastic Bag 9 Pack ₱20.00 12 ₱180.00
TOTAL COST: ₱3,169.00
GRAND TOTAL OF SUPPLIES ₱3,895.00

RAW MATERIALS COST

Description Quantity Unit Unit Cost Total Cost
Product: Caramel Macchiato

Medium Roast Espresso Beans 5 Kilo ₱597.00 ₱2,985.00

Milk 8 Liter ₱89.00 ₱712.00

Caramel syrup 3 623 Grams ₱235.00 ₱705.00
Mineral Water 25 Liter ₱25.00 ₱625.00
TOTAL COST: ₱5,027.00
Product: Cappucino

Medium Roast Espresso Beans 4 Kilo ₱597.00 ₱2,388.00

Milk 8 Liter ₱89.00 ₱712.00

Cinnamon Powder 2 100 Grams ₱94.00 ₱188.00
Mineral Water 20 Liter ₱5.00 ₱100.00
TOTAL COST: ₱3,388.00
Product: Americano

Medium Roast Espresso Beans 4 Kilo ₱597.00 ₱2,388.00

Mineral Water 20 Liter ₱5.00 ₱100.00

TOTAL COST: ₱2,488.00
Product: Chocolate Latte

Medium Roast Espresso Beans 2 Kilo ₱597.00 ₱1,194.00

Mineral Water 20 Liter ₱5.00 ₱100.00

White Sugar 4 Kilo ₱85.00 ₱340.00
Milk 8 Liter ₱89.00 ₱712.00
Chocolate Syrup 2 1.36 Kilo ₱292.00 ₱584.00
Cocoa Powder 1 652 Grams ₱580.00 ₱580.00
Chocolate 1 250 Grams ₱98.00 ₱98.00
TOTAL COST: ₱3,608.00
Product: Espresso

Medium Roast Espresso Beans 4 Kilo ₱597.00 ₱2,388.00

 Mineral Water 20 Liter ₱5.00 ₱100.00
TOTAL COST: ₱2,488.00
Product: Hot Chocolate
Milk 8 Liter ₱89.00 ₱712.00
Cocoa Powder 1 652 Grams ₱580.00 ₱580.00
White Sugar 4 Kilo ₱85.00 ₱340.00
Whipped Cream 2 250 Grams ₱278.00 ₱556.00
Assorted Mini Marshmallow 2 Kilo ₱80.00 ₱160.00
TOTAL COST: ₱2,348.00
Product: Fruit Smoothie
Carabao Mangoes 10 Kilo ₱134.00 ₱1,340.00
Frozen Strawberry 10 Kilo ₱260.00 ₱2,600.00
Condensed Milk 4 Kilo ₱139.00 ₱556.00
Ice 10 Kilo ₱10.00 ₱100.00
TOTAL COST: ₱4,596.00
Product: Matcha Tea
Matcha Powder 8 375 Grams ₱265.00 ₱2,120.00
Milk 4 Liter ₱89.00 ₱356.00
Mineral Water 15 Liter ₱5.00 ₱75.00
TOTAL COST: ₱2,551.00
Product: Blueberry Cheesecake
Graham Cracker Crumbs 5 Kilo ₱126.00 ₱630.00
Butter 5 Kilo ₱185.00 ₱925.00
White Sugar 10 Kilo ₱85.00 ₱850.00
Cream Cheese 10 Kilo ₱603.00 ₱6,030.00
White Eggs 2 Tray ₱255.00 ₱510.00
Vanilla Extact 1 Gallon ₱170.00 ₱170.00
Blueberries 5 Kilo ₱295.00 ₱1,475.00
TOTAL COST: ₱10,590.00
Product: Brownies
Butter 5 Kilo ₱185.00 ₱925.00
Sugar 10 Kilo ₱85.00 ₱850.00
White Eggs 2 Tray ₱255.00 ₱510.00
Vanilla Extact 1 Gallon ₱170.00 ₱170.00
All-purpose Flour 5 Kilo ₱40.00 ₱200.00
Cocoa Powder 1 652 Grams ₱580.00 ₱580.00
Baking Powder 3 200 Grams ₱53.00 ₱159.00
Salt 1 Kilo ₱29.00 ₱29.00
Chocolate Chips 5 250 Grams ₱98.00 ₱490.00
TOTAL COST: ₱3,913.00
Product: Chocolate Waffles
All-purpose Flour 5 Kilo ₱40.00 ₱200.00
Cocoa Powder 1 652 Grams ₱580.00 ₱580.00
Sugar 5 Kilo ₱85.00 ₱425.00
Baking Powder 1 200 Grams ₱53.00 ₱53.00
Salt 1 Kilo ₱29.00 ₱29.00
Milk 3 Liter ₱89.00 ₱267.00
White Eggs 1 Tray ₱255.00 ₱255.00
 Butter 3 Kilo ₱185.00 ₱555.00
Vanilla Extact 1 Gallon ₱170.00 ₱170.00
Whipped Cream 3 250 Grams ₱278.00 ₱834.00
TOTAL COST: ₱3,368.00
Overall Cost of Raw Materials: ₱44,365.00

Taxes and Licenses Expense Cost

DESCRIPTION COST QUANTITY TOTAL
DTI Registration (for 5 years) ₱500.00 1 ₱500.00
Mayors Clearance ₱300.00 1 ₱300.00
Sanitary Inspection ₱300.00 1 ₱300.00
Fire Inspection ₱650.00 1 ₱650.00
Safety Inspection ₱300.00 1 ₱300.00
Barangay Clearance ₱150.00 1 ₱150.00
Community Tax Certificate ₱480.00 1 ₱480.00
Police Clearance ₱130.00 2 ₱260.00
Beureau of internal revenue ₱500.00 1 ₱500.00
Total Cost: ₱3,440.00

Taxes and Licenses

2026 2027 2028 2029 2030
DTI Registration (for 5 years) ₱500.00
Mayors Clearance ₱300.00 ₱300.00 ₱300.00 ₱300.00 ₱300.00
Sanitary Inspection ₱300.00 ₱300.00 ₱300.00 ₱300.00 ₱300.00
Fire Inspection ₱650.00 ₱650.00 ₱650.00 ₱650.00 ₱650.00
Safety Inspection ₱300.00 ₱300.00 ₱300.00 ₱300.00 ₱300.00
Barangay Clearance ₱150.00 ₱150.00 ₱150.00 ₱150.00 ₱150.00
Community Tax Certificate ₱480.00 ₱480.00 ₱480.00 ₱480.00 ₱480.00
Police clearnace ₱260.00 ₱260.00 ₱260.00 ₱260.00 ₱260.00
Beureau of internal revenue ₱500.00 ₱500.00 ₱500.00 ₱500.00 ₱500.00
Total: ₱3,440.00 ₱2,940.00 ₱2,940.00 ₱2,940.00 ₱2,940.00

Supplies
Annual
Percenate
Year Increase Supplies
Increase
Expense
2026 0% ₱0.00 ₱3,895.00
2027 2% ₱79.46 ₱3,972.90
2028 2% ₱81.05 ₱4,052.36
2029 2% ₱82.67 ₱4,133.41
2030 2% ₱84.32 ₱4,216.07

Raw Materials

Annual Raw
Percenate
Year Increase Materials
Increase
Expense

2026 0% ₱0.00 ₱44,365.00

 2027 2% ₱905.05 ₱45,252.30
2028 2% ₱923.15 ₱46,157.35
2029 2% ₱941.61 ₱47,080.49
2030 2% ₱960.44 ₱48,022.10

Art Equipment
Annual
Percenate
Year Increase Supplies
Increase
Expense
2026 0% ₱0.00 ₱11,100.00
2027 2% ₱226.44 ₱11,322.00
2028 2% ₱230.97 ₱11,548.44
2029 2% ₱235.59 ₱11,779.41
2030 2% ₱240.30 ₱12,015.00

Cleaning Materials
Annual
Percenate
Increase Supplies
Increase
Expense
2026 0% ₱0.00 ₱7,273.00
2027 2% ₱148.37 ₱7,418.46
2028 2% ₱151.34 ₱7,566.83
2029 2% ₱154.36 ₱7,718.17
2030 2% ₱157.45 ₱7,872.53

Promotional expenses
Description Quantity Price Total Cost
Tarpaulin 2 ₱136.00 ₱272.00
 Weekly
Product Price Daily Income
Demand

Caffeinated Drinks

Caramel macchiato 14 ₱90.00 ₱1,260.00

Cappuccino 12 ₱85.00 ₱1,020.00

Americano 8 ₱75.00 ₱600.00
Chocolate latte 19 ₱85.00 ₱1,615.00
Espresso 8 ₱80.00 ₱640.00
TOTAL FOR CAFFEINATED DRINKS ₱5,135.00
Non-caffeinated
drinks
Hot chocolate 27 ₱50.00 ₱1,350.00
Fruit smoothie 10 ₱80.00 ₱800.00
Matcha tea 7 ₱95.00 ₱665.00
TOTAL FOR NON-CAFFEINATED DRINKS ₱2,815.00
Foods
Blueberry
1 ₱120.00 ₱120.00
cheesecake
Brownies 25 ₱40.00 ₱1,000.00
Chocolate waffle 10 ₱70.00 ₱700.00
TOTAL FOR FOODS ₱1,820.00
Canvas
20x20cm 18 ₱30.00 ₱540.00
30x30cm 12 ₱60.00 ₱720.00
40x40cm 6 ₱120.00 ₱720.00
TOTAL FOR CANVAS ₱1,980.00
TOTAL DAILY DEMAND ₱9,930.00

Daily Weekly Monthly Yearly

₱9,930.00 ₱59,580.00 ₱258,180.00 ₱3,098,160.00

Five Year Projected Demand

Annual Yearly Total Service
Year Increase Rate
Income Increase Income
2026 ₱3,098,160.00 0.00% ₱0.00 ₱3,098,160.00
2027 ₱3,098,160.00 2.00% ₱61,963.20 ₱3,160,123.20
2028 ₱3,160,123.20 4.00% ₱126,404.93 ₱3,286,528.13
2029 ₱3,286,528.13 6.00% ₱197,191.69 ₱3,483,719.82
2030 ₱3,483,719.82 8.00% ₱278,697.59 ₱3,762,417.40

Computaton of Salaries for the Year 2025-2026

Number of
Designation # Status Daily Salary Monthly Salary
Hours per Day
Cashier 2 Regular 12 ₱594.23 ₱15,450.00
Cook 3 Regular 12 ₱846.15 ₱22,000.00
Customer Assistant
2 Regular 12 ₱615.38 ₱16,000.00
Service
TOTAL SALARY EXPENSE

Computation of Insurance for the Year 2026-2027

Employee Monthly Salary Monthly Share Annual Share

SOCIAL SECURITY SYSTEM

ER EE ER EE
A ₱15,450.00 ₱1,472.50 ₱697.50 ₱17,670.00 ₱8,370.00
B ₱15,450.00 ₱1,472.50 ₱697.50 ₱17,670.00 ₱8,370.00
C ₱22,000.00 ₱1,900.00 ₱900.00 ₱22,800.00 ₱10,800.00
D ₱22,000.00 ₱1,900.00 ₱900.00 ₱22,800.00 ₱10,800.00
E ₱22,000.00 ₱1,900.00 ₱900.00 ₱22,800.00 ₱10,800.00
F ₱16,000.00 ₱1,520.00 ₱720.00 ₱18,240.00 ₱8,640.00
G ₱16,000.00 ₱1,520.00 ₱720.00 ₱18,240.00 ₱8,640.00
TOTAL ₱140,220.00 ₱66,420.00
PHILHEALTH

Employee Monthly Salary Monthly Share Annual Share

ER EE ER EE
A ₱15,450.00 ₱386.25 ₱386.25 ₱4,635.00 ₱4,635.00
B ₱15,450.00 ₱386.25 ₱386.25 ₱4,635.00 ₱4,635.00
C ₱22,000.00 ₱550.00 ₱550.00 ₱6,600.00 ₱6,600.00
D ₱22,000.00 ₱550.00 ₱550.00 ₱6,600.00 ₱6,600.00
E ₱22,000.00 ₱550.00 ₱550.00 ₱6,600.00 ₱6,600.00
F ₱16,000.00 ₱400.00 ₱400.00 ₱4,800.00 ₱4,800.00
G ₱16,000.00 ₱400.00 ₱400.00 ₱4,800.00 ₱4,800.00
TOTAL ₱38,670.00 ₱38,670.00
PAGIBIG

Employee Monthly Salary Monthly Share Annual Share

ER EE ER EE
A ₱15,450.00 ₱309.00 ₱309.00 ₱3,708.00 ₱3,708.00
B ₱15,450.00 ₱309.00 ₱309.00 ₱3,708.00 ₱3,708.00
C ₱22,000.00 ₱440.00 ₱440.00 ₱5,280.00 ₱5,280.00
D ₱22,000.00 ₱440.00 ₱440.00 ₱5,280.00 ₱5,280.00
E ₱22,000.00 ₱440.00 ₱440.00 ₱5,280.00 ₱5,280.00
F ₱16,000.00 ₱320.00 ₱320.00 ₱3,840.00 ₱3,840.00
G ₱16,000.00 ₱320.00 ₱320.00 ₱3,840.00 ₱3,840.00
TOTAL ₱30,936.00 ₱30,936.00
GRAND TOTAL ₱209,826.00 ₱136,026.00

Computation of Net Annual Salaries for the Year 2025-2026

Net Annual
Employees Annual Salary Annual Insurance Expense (EE Share)
Salary
SSS PhilHealth PAGIBIG
 A ₱185,400.00 ₱8,370.00 ₱4,635.00 ₱3,708.00 ₱168,687.00
B ₱185,400.00 ₱8,370.00 ₱4,635.00 ₱3,708.00 ₱168,687.00
C ₱264,000.00 ₱10,800.00 ₱6,600.00 ₱5,280.00 ₱241,320.00
D ₱264,000.00 ₱10,800.00 ₱6,600.00 ₱5,280.00 ₱241,320.00
E ₱264,000.00 ₱10,800.00 ₱6,600.00 ₱5,280.00 ₱241,320.00
F ₱192,000.00 ₱8,640.00 ₱4,800.00 ₱3,840.00 ₱174,720.00
G ₱192,000.00 ₱8,640.00 ₱4,800.00 ₱3,840.00 ₱174,720.00
TOTAL ₱1,410,774.00

Annual Salary
Net Annual
Year
Salary
2026 ₱1,410,774.00
2027 ₱1,435,462.55
2028 ₱1,435,462.55
2029 ₱1,460,583.14
2030 ₱1,460,583.14

Summary of Insurance Expense

Year Annual Insurance Expense
Employer Share Employee Share
(ER) (EE)
2026 ₱209,826.00 ₱136,026.00
2027 ₱209,826.00 ₱136,026.00
2028 ₱209,826.00 ₱136,026.00
2029 ₱209,826.00 ₱136,026.00
2030 ₱211,924.26 ₱137,386.26

Utilities amount annual Expense

electrc bill monthly 7000 ₱84,000.00

water bill monthly 3500 ₱42,000.00
WIFI monthly 1299 ₱15,588.00

Total Utilities Expense ₱141,588.00

Percentage
Annual Utilities
Year Increase Per Annual Increase
Expense
Year
2026 0% 0 ₱141,588.00
2027 2% ₱2,831.76 ₱144,419.76
2028 2% ₱2,888.40 ₱147,308.16
2029 2% ₱2,946.16 ₱150,254.32
2030 2% ₱3,005.09 ₱153,259.40
6

Number of Months Annual Salary

12 ₱370,800.00
12 ₱792,000.00
12 ₱384,000.00

₱1,546,800.00