BUSINESS PLAN

BUSINESS PLAN

In partial fulfillment of the requirements in Entrepreneurship

S.Y. 2019 – 2020

Submitted by:
GROUP 3
ABM 12 – 02

Balderrama, Ma. Divine S.

Balidiong, Carolin G.
Balonzo, Rachelle C.
Bares, Jea A.
Bendaña, Mary Charlin A.
Bertulfo, Neil Joshua A.
Bondoy, John Gabriel E.
Bonifacio, Ralph Allen M.
Brillantes, Jamina Marie S.
Bueno, Angel Lee C.

Submitted to:
Ms. Marieta V. Canencia
Entrepreneurship Teacher

October 26, 2019

 BUSINESS PLAN

TABLE OF CONTENTS

I. INTRODUCTION………………………………………………………
II. EXECUTIVE SUMMARY……………………………………………..
III. ENVIROMENTAL AND INDUSTRY ANALYSIS……………………
IV. DESCRIPTION OF THE BUSINESS……………………………….
V. PRODUCTION PLAN………………………………………………..
VI. OPERATIONS PLAN………………………………………………….
VII. MARKETING PLAN…………………………………………………
VIII. ORGANIZATIONAL PLAN……………………………………………
IX. FINANCIAL PLAN…………………………………………………..
X. ASSESSMENT OF RISK………………………………………………
XI. TIMETABLE/MILESTONES……………………………………………
XII. APPENDICES……………………………………………………….
 BUSINESS PLAN

I. INTRODUCTION
BUSINESS NAME AND ADDRESS

SNACK LEGENDS
SOLE PROPRIETORSHIP
ALLEGRIA BLDG. 2ND FLOOR, BAHAYANG, PAG-ASA
MOLINO 5, CITY OF BACOOR, CAVITE

Name and Address of Business Owner / Entrepreneur

Business Owner: John Gabriel E. Bondoy

B12 L52, Thailand st., SMC, Salawag, Dasmarinas City
[email protected] / 09272872142
 BUSINESS PLAN

NATURE OF THE BUSINESS

Snack Legends is a company that will showcase care, integrity, hard work and
innovation of its products at all levels to create success. We will help people to rise
against economic problems thus, we want our business to be knows as a company that
provides affordable snacks.

We not only seek out our organization’s success in our customers but also from our
members. We strive to provide and give satisfactory wages and benefits to our
members for them to be motivated and do their jobs well for the betterment of the
organization.

The venture offers quality products and customer service. The venture will be using
high-quality materials which are made through healthy and organic raw materials which
are used to help the society in dealing with its problem thus we see it as the venture’s
innovation. We cater healthy and quality bread rolls, which can only be seen in our
venture. We use whole grain bread, quality cow milk, cheese, pure-bread ham and
organic coconut oil to prepare fresh street food products which we believe is the
innovation of the venture.

STATEMENT OF FINANCING NEEDED

BLANKO PA TO PALAGYAN

STATEMENT OF CONFIDENTIALITY OF THE REPORT

The undersigned reader of Snack Legends business plan hereby acknowledges that the
information provided is completely confidential and therefore the reader agrees not to
disclose anything found in the business plan without the express written consent of
University of Perpetual Help Molino.

It is also acknowledged by the reader that the information to be furnished in this

business plan is in all aspects confidential in nature, other than information that is the
public domain through other means and that any disclosure or use of the same by the
reader may cause serious harm and or damage to Snack Legends.

Upon request this business plan document will be immediately returned to University of
Perpetual Help Molino.
 BUSINESS PLAN

II. EXECUTIVE SUMMARY

ALAAAAWS PA
III. ENVIROMENTAL AND INDUSTRY ANALYSIS
Snack Legends is located at Allegria Bldg. 2 nd floor, Bahayang, Pag-asa which is
surrounded by numerous school and variety of food stalls, restaurants and food carts.
With the business’ environment, it is expected to have a lot of customers and
competitors. The target customers of Snack Legends are students, residents and
people passing by.
SWOT ANALYSIS
STRENGTHS WEAKNESS
 Affordable price  Quality concerns
 High quality product  Poor brand image
 Locally sourced  Single location means limited
reach
OPPORTUNITIES THREATS
 Entrants of investors  Strong competition from the other
 Trainings of employees competitors
 Growing interest in/ support for  Price hike of the ingredients
locally sourced ingredients  Uncertain economic environment

Buyer Power:
Large number of
alternatives COMPETITIONS Substitutes

Supplier power:

-Imports

-Supply business
 BUSINESS PLAN

IV. DESCRIPTION OF THE BUSINESS

PRODUCTS AND/OR SERVICES
Snack Legends are inspired from the mobile game named “Mobile Legends” which will
serve you snacks that are inspired from this game. Our products are Graham Balls,
Bread Rolls, Dynamite, Kikiam and Chuckie Jelly. We guarantee that our product is
unique and surprisingly delicious. The store provides freshly prepared and delicious
food “Snack Legends” at all time during our 6 days business operations. We will make
batches of each food products in order to be prepared during the operating day. To
assure fresh fried goods are always available in our store.

1. BREAD ROLLS – Bread Rolls are combined with wheat bread, breadcrumbs,
egg, ham and cheese. Dip bread rolls in egg mixture and roll in bread mixture,
patting down crumbs to fully coat. Bread Rolls are as fun to make as they are to
eat and are the best use for day-old sliced bread. We guarantee you to buy our
food product, they are hearty snack or appetizer. Kids and adults surely love it.

2. DYNAMITE – Dynamite is a spicy kind of lumpia made with green chili peppers
stuffed with ground meat with cheese and wrapped with lumpia or spring roll
wrapper. It is a great appetizer for those who loves spicy foods, it also served as
an appetizer with hot steaming rice and of course with a dipping sauce. We
guarantee that this product will be as its highest quality because our customer
satisfaction is our priority.
 BUSINESS PLAN

3. GRAHAM BALLS – Graham Balls is consists of crushed graham crackers,

condensed milk and evaporated milk. Combine crushed graham crackers,
condensed milk and evaporated milk then mix it very well. Graham Balls are
perfect for any occasion that calls for a sweet finish. We guarantee that our
homemade Graham Balls is delicious.

4. KIKIAM – Kikiam is a sausage-like dish that has a Chinese origin. Steam the
kikiam and pan-fry it for a few minutes until it turns golden brown. We all know
that kikiam is one of the famous street foods here in the Philippines. We
guarantee that this product is clean and freshly prepared.

5. CHUCKIE JELLY - Chuckie Jelly is a combination of chuckie, jelly and nestlé

cream. This product is now popular mostly on teenagers. We guarantee you that
this product is surprisingly delicious.

SIZE OF THE BUSINESS

Our small business will have a kiosk that measures approximately 15 square meters.
The actual store is consisting of the display racks of the product and the production
 BUSINESS PLAN

area. 9 employees will be needed for the daily operation, 3 for the server, 4 for the cook,
and 2 for the cashier. The store will be 10-hours starting 8am to 5pm, 30 minutes for the
preparation for opening, 1 hour for 4 employees that will shift when lunch and break
time, 30 mins for closing, for the overall working service will be 8 hours.

MISSION STATEMENT
Snack Legends aims to offer high quality street foods snacks and other delicious snacks
at an affordable price to meet the demand of the product. The company aims in creating
a neighborhood atmosphere where customers feel comfortable and become instant
regulars. We are sensitive to the often-over-looked population to cater their needs for
healthy, delicious grilled foods, street foods. We seek fair and responsible profit, enough
to keep the company financially healthy for the long-term and fairly compensate
business.

VISION STATEMENT
Snack Legends see a world where everyone has access to good quality, nutritious food,
knows the impact of hunger and poor nutrition, and provide a quality and affordable
products.
OBJECTIVES
 To maintain high quality products.
 To meet customers’ expectations.
 To provide better customer service through meeting their expectations and
satisfying their needs.

LOCATION
Snack Legends is located at Allegria Bldg. 2 nd floor, Bahayang Pag-Asa, Molino V, City
of Bacoor, Cavite. The owner chose this location because it is perfect for the business
venture. The high population caused by the students, residents of Bacoor city, and
people who was passing by around the area will give the business edge as a new
business. People come and go; people are passing by. Therefore, the business will be
exposed to many people and customers can easily locate it because of the food stall
pop up color and attractive appearance.
BACKGROUND OF THE OWNER/ENTREPRENEURS

The owner chose this business because he loves eating foods and playing Mobile
Legends is also on his list of do’s every day. While he’s playing the game, he came up
with an idea of a name. Something that is a brand that represents his business. Later,
he created a business with a brand name Snack Legends. He felt excited when two of
 BUSINESS PLAN

his passion mixed into one industry. He graduated with a bachelor’s degree in
Accountancy claiming the seat of Summa Cum Laude. A master’s degree is also what
he’s looking up to after college. So, after graduating in college he finally got his master’s
degree in business administration. His parents always support his idea of entering this
industry because they already have experience in establishing a business. They serve
as his mentors towards establishing his idea, Snack Legends.

V. PRODUCTION PLAN

MANUFACTURING PROCESS
 BREAD ROLL
The maximum preparing time is 20 minutes. First, remove the edges of the loaf bread
then flatten it so that it will be easier to roll. When it is done, set it aside and prepare for
the fillings. The bread rolls have two different fillings: hotdog-cheese and ham-cheese.
Cook the hotdog and ham separately. After the hot dog and ham is cooked, place the
flatten bread on a clean plate then put one slice of cheese and hotdog on it then roll it
up. After that dip it first into beaten eggs that is seasoned with salt and pepper then roll
it into the breadcrumbs. Same goes with the ham and cheese bread rolls. After that,
deep fry it and it is ready to serve.

For the packaging, it is wrapped with a parchment paper per piece depending on how
many products will the costumer buy.

INGREDIENTS PRICES OF RAW MATERIALS SOURCE

WHEAT BREAD ₱57.50 EMILU’S MART - MOLINO
CHEESE ₱48.00 PUREGOLD BUCANDALA
HAM ₱55.00 PUREGOLD BUCANDALA
HOTDOG ₱45.00
EGGS ₱84.00/dozen ABRI COMMERCIAL INC.
SALT ₱12.00 WET AND DRY MARKET
BLACK PEPPER ₱10.00 WET AND DRY MARKET
BREAD CRUMBS ₱15.00 EMILU’S MART - MOLINO
COCONUT OIL ₱60.50 PUREGOLD MOLINO ROAD

 DYNAMITE
Each product is done in 10-20 minutes. First, cut the "siling haba" in the middle and
remove the seeds then set it aside. On the other hand, prepare for the sautéed ground
beef which will be put inside the siling haba together with the cheese. First, sauté the
garlic and onions together in a heated pan with oil, once you see that the garlic is
turning brown and the onions are translucent, add the ground beef. Season it with salt
and pepper then wait for it to be cooked. Once the sautéed ground beef is done, let it sit
for about 5-10 minutes. Once everything is done, place a lumpia wrapper in a plate and
 BUSINESS PLAN

put the siling haba in the middle. Then put 1/4 slice of cheese inside the siling haba and
1 tablespoon of sautéed ground beef, roll it up and it is ready to serve.

As for the packaging, it will be wrapped with a parchment paper piece per piece
depending on the quantity bought by the customer.

INGREDIENTS PRICES OF RAW MATERIALS SOURCE

SILING HABA ₱3.00/piece ABRI COMMERCIAL INC.
GROUND BEEF ₱199.00/kilo PUREGOLD MOLINO ROAD
LUMPIA WRAPPER
COCONUT OIL ₱60.50 PUREGOLD MOLINO ROAD
ONIONS ₱100/kilo
GARLIC ₱100/kilo
CHEESE ₱48.00 PUREGOLD BUCANDALA
SALT ₱12.00 WET AND DRY MARKET
BLACK PEPPER ₱10.00 WET AND DRY MARKET

 GRAHAM BALLS
First, combine nestle cream, condense milk and crushed grahams then mix it all
together. Once the consistency is enough for it to be shaped, shape it like a ball then
roll it on two different toppings: sprinkles and crushed grahams. Then it is ready to
serve.

For the packaging, two graham balls are placed in a nicely folded parchment paper.
INGREDIENTS PRICES OF RAW MATERIALS SOURCE
CRUSHED GRAHAMS ₱33.60 EMILU’S MART - MOLINO
CONDENSED MILK ₱30.00 EMILU’S MART - MOLINO
MARSHMALLOWS ₱13.40 EMILU’S MART - MOLINO
SPRINKLES ₱10.00 CAMELLA WET AND DRY
MARKET

 KIKIAM
Simply fry the kikiam then made the homemade sauce. For the sauce, combine water,
soy sauce, corn starch, sugar, salt, pepper, chilli (optional), chopped garlic and onions
into a bowl then mix it thoroughly. After that, cook it in a medium heated pan. Mix it
occasionally then when the sauce it finally getting darker and thicker, it is ready to be
served together with the kikiam.

For the packaging, 3 pieces of kikiam will be placed in a paper try then topped with our
homemade sauce.

INGREDIENTS PRICES OF RAW MATERIALS SOURCE

 BUSINESS PLAN

KIKIAM ₱55.00 ALFA MART SOLDIERS

SOY SAUCE ₱22.00 PUREGOLD BUCANDALA
CORN STARCH ₱25.00 WET AND DRY MARKET
WASHED SUGAR ₱10.00 ABRI COMMERCIAL INC.
SALT ₱12.00 WET AND DRY MARKET
BLACK PEPPER ₱10.00 WET AND DRY MARKET
ONIONS ₱100/kilo SAN MARINO TALIPAPA
MARKET
GARLIC ₱100/kilo SAN MARINO TALIPAPA
MARKET

 CHUCKIE JELLY
First, combine the chuckie, all-purpose cream, condensed milk, cocoa powder and
water all together then refrigerated for 15 minutes. While waiting for the chucky mixture
to chill, cook the jelly ace, placed it on a container then let it set. Then slice the jelly into
cubes and combine it with a jelly mixture.

For the packaging, it will be served in a paper cup.

INGREDIENTS PRICES OF RAW MATERIALS SOURCE

CHUCKIE ₱81.00 PUREGOLD BUCANDALA
CONDENSED MILK ₱30.00 EMILU’S MART - MOLINO
ALL PURPOSED CREAM ₱57.95 EMILU’S MART - MOLINO
COCOA POWDER ₱40.00 RJSA STORE
JELLY GULAMAN ₱5.00 RJSA STORE
ICE CUBES ₱10.00 7/11 PAG-ASA
WATER ₱25.00 VISNEG PURIFIED WATER
STATION

SUPPLIES
ITEM SALVAG UNIT PRICE QUANTIT TOTAL LIFE
E VALUE Y PRICE EXPECTANC
Y

PAPER TOWELS
₱75.00 2 ₱150.0
0

CUPS AND
 BUSINESS PLAN

SPOONS ₱99.00 1 ₱99.00

MEASUREMENT
S

HOTDOG ₱26.00/PAC 2 ₱52.00

TRAYS K

TOOTHPICK ₱10.00 1 ₱10.00

MACHINERY AND EQUIPMENT

ITEM SALVAGE UNIT QUANTITY TOTAL LIFE
VALUE PRICE PRICE EXPECTAN
CY

ROLLING PIN ₱81.00 1 ₱81.00

PLATE ₱51.00 10 ₱510.00

KNIFE ₱30.00 2 ₱60.00

PAN ₱129.00 3 ₱387.00

TONGS ₱84.15 3 ₱168.30

 BUSINESS PLAN

GAS ₱700.00 1 ₱700.00

GAS STOVE ₱1365.00 1 ₱1,365.00

CHOPPING
BOARD ₱30.00 1 ₱30.00

BOWL ₱35.00 7 ₱245.00

₱299.00
SPOON (6pcs) 6 ₱299.00

COOKING ₱199.50 1 ₱199.50

POTS

EGG BEATER ₱50.00 1 ₱50.00

CASH ₱11,346. 1 ₱11,346.79

REGISTER 79

SUPPLIERS OF RAW MATERIALS

SUPPLIER CONTACT NO. ADDRESS
 BUSINESS PLAN

Puregold Bucandala (046) 424 – 2565 Puregold Bucandala III,

Imus City, Cavite
Emilu’s Mart – Molino 0915 864 4622 Molino Road, Bacoor City,
Cavite, Philippines
ABRI Commercial Inc. 0923 533 8931 2nd Floor. Abri Commercial
Inc., Building Molino Road,
Molino II, Bacoor City,
Cavite

FURNITURES ANF FIXTURES

ITEM SALVAGE UNIT QUANTITY TOTAL LIFE
VALUE PRICE PRICE EXPECYANCY

CHAIRS ₱350.00 6 ₱2,100.0

0

TABLES ₱2,499.00 3 ₱7,497.0

0

FUTURE CAPITAL NEEDED

ITEM SALVAGE UNIT QUANTITY TOTAL LIFE
VALUE PRICE PRICE EXPECTANCY

Electric ₱3,200.00 2 ₱ 6,400.00

stove

Electric ₱ 689.00 2 ₱ 1,378.00

fan

V. OPERATIONS PLAN
The operation will start in finding and negotiating a supplier proceed by production
wherein the raw materials are in process to be manufactured. After the production, it is
followed by the manufacturing process that includes the facilities and equipment in
 BUSINESS PLAN

converting raw materials into finished products that meet a customer's expectations or
specifications. When the raw materials are processed into final products, the shipping
and fulfilment will come after, this is where the products are about to receive. When the
products were received, this will serve as an inventory of Snack Legends.

SUPPLIER

INVENTORY
PRODUCTION

MANUFACTURING SHIPPING AND

PROCESS FULFILMENT

FACILITIES EQUIPMENT

VI. MARKETING PLAN

POSITIONING
Snack Legends employs on a temporary contract basis a diverse team of experienced
executives with established expertise. Snack Legends is a temporary variable cost,
unlike
in household expertise. Unlike most management teams, Snack Legends specializes in
highly focused, hard-to-duplicate skills.
PLACE
Snack Legends will open as a small food stall business, alongside with delivery service,
in Allegria Bldg 2nd floor Bahayang Pag-Asa. Although the business is small at the
beginning, but the goal of the business is to expand.

PRODUCT
Snack Legends’ exclusive marketing product to their customers intangible qualities of
Snack Legends are its ability to consistently meet or exceed customer expectations, its
pace in meeting customer demands, and its awareness of new customer needs.
Competitors find it hard to imitate intangible characteristics, thereby giving Snack
Legends a competitive advantage.
 BUSINESS PLAN

PRICE
Snack Legends offers a specialty advertising product of high quality targeted to the
needs of its customers. In its premium price, the quality of this product and service is
expressed. Snack Legends should be responsive to its product's price elasticity and
consumer demand.
DIRECT MATERIALS
KIKIAM
INGREDIENTS COST AMOUNT COST PER CUP
NEEDED
Kikiam (5pcs) ₱30 per pack (60 pcs) 5 pcs 2.5
Sauce ₱75 per 300 ml 1 ml 0.25
Oil ₱21 per 100 ml 1 ml 0.21
Cup ₱69 per 50 pcs 1 pc 1.38
TOTAL DIRECT ₱4.34
MATERIAL:
GRAHAM BALL
INGREDIENTS COST AMOUNT NEEDED COST PER PIECE
Grahams ₱.17 per 200 grams 13 grams 2.26

All-purpose cream ₱58 per 250 ml 4 ml 0.96

Condensed milk ₱30 per 300 ml 5 ml 0.5

Marshmallow ₱34 per 50 pcs. 1 pc 0.67

TOTAL DIRECT
₱4.39
MATERIAL:

BREAD ROLL

Bread ₱320 per 80 slice 1 slice 4

Hotdog and Ham ₱175 per 50 grams 1 gram 3.5

Cheese ₱57 per 100 grams 3 grams 2

Oil ₱21 per 100 ml 1 ml .21

TOTAL DIRECT
₱9.71
MATERIAL:

DYNAMITE
INGREDIENTS COST AMOUNT NEEDED COST PER PIECE

Siling haba ₱15 per 5 pcs 1 piece 3

Cheese ₱57 per 100 grams 1 gram .57

 BUSINESS PLAN

Ground beef ₱50 for 250 grams 4 grams .83

Lumpia wrapper ₱7 per 10 pieces 1 piece .7

Oil ₱21 per 100 ml 1 ml .21

TOTAL DIRECT
₱5.31
MATERIAL:

CHUCKIE JELLY
INGREDIENTS COST AMOUNT NEEDED COST PER PIECE
Chuckie ₱82 per 1000 ml 125 ml 10

Jelly ₱5 per 24 grams ¼ grams 0.5

All purpose cream ₱58 per 250 ml 5 ml 1.15

Evaporated milk ₱30 per 250 ml 10 ml 1.25

Condensed milk ₱30 for 300 ml 5 ml 0.5

TOTAL DIRECT
₱13.40
MATERIAL

PACKAGING
For the packaging Snack Legends uses paper plastic products to ensure it is
environmentally friendly and to absorb the oil of the product. It can be reusable because
it is a paper plates and paper cups which means you can cut into pieces to use for
future needs. That has an astounding Snack Legends logo on it.
PROMOTION
The bulk of promotional expenditure should be focused on new product offerings via e-
mail ads, trade journals or specialty publications. Any leftover marketing dollars could
be guided to promoting current and new goods on a personal basis in the form of sales
performance bonuses.
 BUSINESS PLAN

PEOPLE
The workers should always bear in mind that with their acts they represent the case
agency. When comes to hiring is very critical, that new employees are inspired and
willing in their efforts to improve the company.

VII. ORGANIZATIONAL PLAN

FORM OF OWNERSHIP
Snack Legends is a sole proprietorship type of ownership owned by John Gabriel
Bondoy. Snack Legends is a registered business in the City of Bacoor. This structure is
chosen because the operational is simple and manageable. The owner holds all the
profits of the business, although in case of financial consequences, the owner holds
complete responsibility for any losses or debts.

Since our business only has one owner, he is liable to manage and disseminate task to
his employees on his own without having complications with organization since he,
himself is the only one being responsible with decision making of allocating task.

ORGANIZATIONAL CHART/LINE OF AUTHORITY

OWNER
Neil Bertulfo

PROCUREMENT FINANCIAL PRODUCTION MARKETING

DEPT. HEAD DEPT. HEAD DEPT. HEAD DEPT. HEAD
Ma. Divine S. John Gabriel E. Rachelle C. Jea A. Bares
Balderrama Bondoy Balonzo

SUPPLY AUDITOR SERVICE SECRETARY

MANAGER CREW
Ralph Allen M. Jamina Marie S.
Mary Charlin A. Bonifacio Carolin G. Brillantes
Bendaña Balidiong
CASHIER
Angel Lee C.
Bueno
 BUSINESS PLAN

BACKGROUND OF THE MANAGEMENT TEAM

The store’s management guiding principle will be based on responsibility, unity, and
mutual respect. Our management style reflects on the participation of our owner; he is
not very hierarchical, and he encourages all the departments or employees to learn to
the maximum amount as attainable in all aspects of the business, smoothly it's a
powerful organizational culture. Specifically, it believes on teamwork. With his
leadership skills, we employees can communicate, encourage and improve ourselves
more than expected from us. The manager will do his part by cooperating and
communicating with his team with the business’ decision making and maintenance
control, since it will be relevant with the business’ productivity.

Our main goal is to meet the organization goals effectively and expeditiously to continue
the run of the business. The management team includes all those peoples who have
real power in creating the impossible as possible. All the workers of each department
are practically skilled in their respective sensible field.

VIII. FINANCIAL PLAN

Direct Labor
2019 – 2020
Kitchen staff 14,400
UNIT SALES PER MONTH 5,000
TOTAL DIRECT LABOR 2.88

2020 – 2021
Kitchen staff 14,400
UNIT SALES PER MONTH 6,000
TOTAL DIRECT LABOR 2.4
2021 – 2022
Kitchen staff 14,400
UNIT SALES PER MONTH 7,000
TOTAL DIRECT LABOR 2.06

Direct Overhead
2019 – 2020
Electricity bill 1,000

Water bill 1,000

Total: 2,000

Unit sales per year 5,000

DIRECT OVERHEAD 0.4

 BUSINESS PLAN

2020 – 2021
Electricity bill 1,000

Water bill 1,000

Total: 2,000

Unit sales per year 6,000

DIRECT OVERHEAD 0.33

2021 – 2022
Electricity bill 1,000

Water bill 1,000

Total: 2,000

Unit sales per year 7,000

DIRECT OVERHEAD 0.29

Pricing of products
Fixed cost
2019 – 2020
Rent 10,000
Advertising 500
Total Fixed cost 10,500
Unit sales 5,000
FIXED COST PER UNIT 2.1

2020 – 2021
Rent 10,000
Advertising 500
Total Fixed cost 10,500
Unit sales 6,000
FIXED COST PER UNIT 1.75

2021 – 2022
Rent 10,000
Advertising 500
 BUSINESS PLAN

Total Fixed cost 10,500

Unit sales 7,000
FIXED COST PER UNIT 1.50
KIKIAM
Direct materials
4.34
Direct overhead
0.40
Direct labor
2.88
Variable cost per unit (VC/U)
7.62
VC/U+FC/US

UC=
7.62+2.1
UC=
9.72
Mark up Price (MUP)

MUP=
UC/1-DMU
MUP=
9.72/.75
MUP=
₱13

Graham balls
Direct materials
4.39
Direct overhead
0.40
Direct labor
2.88
Variable cost per unit (VC/U)
7.67
VC/U+FC/US

UC=
7.67+2.1
UC=
9.77
Mark up Price (MUP)

MUP=
UC/1-DMU
MUP=
9.77/.75
MUP=
₱13
 BUSINESS PLAN

CHUCKIE JELLY
Direct materials
13.04
Direct overhead
0.40
Direct labor
2.88
Variable cost per unit (VC/U)
16.32
VC/U+FC/US

UC=
16.32+2.1
UC=
18.42
Mark up Price (MUP)

MUP=
UC/1-DMU
MUP=
18.42/.75
MUP=
₱25

BREAD ROLL
Direct materials
9.71
Direct overhead
0.40
Direct labor
2.88
Variable cost per unit (VC/U)
12.99
VC/U+FC/US

UC=
12.99+2.1
UC=
15.09
Mark up Price (MUP)

MUP=
UC/1-DMU
MUP=
15.09/.75
MUP=
₱20

DYNAMITE
Direct materials
5.21
 BUSINESS PLAN

Direct overhead
0.40
Direct labor
2.88
Variable cost per unit (VC/U)
8.49
VC/U+FC/US

UC=
8.49+2.1
UC=
10.59
Mark up Price (MUP)

MUP=
UC/1-DMU
MUP=
10.59/.75
MUP=
₱14

SALES FORECASTXSales Forecast 2019 - 2020

KIKIAM
UNIT
DATE SALES UNIT PRICE SALES
₱
JUL 5,000 14 70,000.00
AUG 6,000 14 84000
SEP 6,500 14 91000
OCT 6,000 14 84000
NOV 6,000 14 84000
DEC 6,000 14 84000
JAN 7,000 14 98000
FEB 7,600 14 106400
MAR 8,000 14 112000
APRI
L 7,500 14 105000
₱
NET SALES FOR KIKIAM 918,400.00

GRAHAM BALLS
UNIT
DATE SALES UNIT PRICE SALES
₱
JUL 5,000 13 65,000.00
AUG 5,500 13 71500
SEP 6,000 13 78000
OCT 5,700 13 74100
NOV 5,700 13 74100
DEC 5,700 13 74100
JAN 7,100 13 92300
FEB 7,600 13 98800
 BUSINESS PLAN

MAR 8,300 13 107900

APR 7,800 13 101400
NET SALES FOR GRAHAM ₱
BALLS 837,200.00

CHUCKIE JELLY
UNIT
DATE SALES UNIT PRICE SALES
₱
JUL 5,000 25 125,000.00
AUG 5,300 25 132500
SEP 5,500 25 137500
OCT 5,400 25 135000
NOV 5,400 25 135000
DEC 5,400 25 135000
JAN 5,700 25 142500
FEB 6,000 25 150000
MAR 6,500 25 162500
APR 6,000 25 150000
NET SALES FOR CHUCKIE ₱
JELLY 1,405,000.00

BREAD ROLLS
UNIT
DATE SALES UNIT PRICE SALES
₱
JUL 5,000 20 100,000.00
AUG 5,500 20 110000
SEP 6,000 20 120000
OCT 5,800 20 116000
NOV 5,800 20 116000
DEC 5,800 20 116000
JAN 7,100 20 142000
FEB 7,600 20 152000
MAR 8,300 20 166000
APR 7,800 20 156000
NET SALES FOR BREAD ₱
ROLL 1,294,000.00

DYNAMITE
UNIT
DATE SALES UNIT PRICE SALES
₱
JUL 5,000 14 70,000.00
AUG 5,300 14 74200
SEP 5,500 14 77000
OCT 5,200 14 72800
NOV 5,200 14 72800
DEC 5,200 14 72800
JAN 6,000 14 84000
 BUSINESS PLAN

FEB 6,600 14 92400

MAR 7,000 14 98000
APR 6,500 14 91000
₱
NET SALES FOR DYNAMITE 805,000.00

₱
TOTAL NET SALES FOR 2019 - 2020 5,259,600.00

XSales Forecast 2020 - 2021

KIKIAM
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 6,000 14 84,000.00
AUG 6,200 14 86800
SEP 6,600 14 92400
OCT 6,500 14 91000
NOV 6,500 14 91000
DEC 6,500 14 91000
JAN 7,000 14 98000
FEB 7,500 14 105000
MAR 8,000 14 112000
MAY 8,100 14 113400
₱
NET SALES FOR KIKIAM 964,600.00

GRAHAM BALLS
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 5,500 13 71,500.00
AUG 5,800 13 75400
SEP 6,000 13 78000
OCT 6,200 13 80600
NOV 6,200 13 80600
DEC 6,200 13 80600
JAN 7,000 13 91000
FEB 7,500 13 97500
MAR 8,000 13 104000
APR 7,800 13 101400
NET SALES FOR GRAHAM ₱
BALLS 860,600.00

CHUCKIE JELLY
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 6,000 25 150,000.00
AUG 6,500 25 162500
 BUSINESS PLAN

SEP 6,600 25 165000

OCT 6,400 25 160000
NOV 6,400 25 160000
DEC 6,400 25 160000
JAN 7,000 25 175000
FEB 7,500 25 187500
MAR 8,000 25 200000
APR 8,500 25 212500
NET SALES FOR CHUCKIE ₱
JELLY 1,732,500.00

BREAD ROLLS
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 6,000 20 120,000.00
AUG 6,400 20 128000
SEP 6,600 20 132000
OCT 6,400 20 128000
NOV 6,400 20 128000
DEC 6,400 20 128000
JAN 7,500 20 150000
FEB 7,700 20 154000
MAR 8,000 20 160000
APR 7,600 20 152000
NET SALES FOR BREAD ₱
  ROLL 1,380,000.00

DYNAMITE
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 5,500 14 77,000.00
AUG 6,000 14 84000
SEP 6,500 14 91000
OCT 6,000 14 84000
NOV 6,000 14 84000
DEC 6,000 14 84000
JAN 6,700 14 93800
FEB 7,000 14 98000
MAR 7,500 14 105000
APR 7,000 14 98000
₱
NET SALES FOR DYNAMITE 898,800.00

₱
TOTAL NET SALES FOR 2020 - 2021 5,836,500.00

XSALES FORECAST 2021 - 2022

KIKIAM
 BUSINESS PLAN

DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 7,000 14 98,000.00
AUG 7,500 14 105000
SEP 7,800 14 109200
OCT 7,300 14 102200
NOV 7,300 14 102200
DEC 7,300 14 102200
JAN 7,900 14 110600
FEB 8,300 14 116200
MAR 8,800 14 123200
MAY 8,500 14 119000
₱
NET SALES FOR KIKIAM 1,087,800.00

GRAHAM BALLS
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 7,100 13 92,300.00
AUG 7,300 13 94900
SEP 7,600 13 98800
OCT 7,200 13 93600
NOV 7,200 13 93600
DEC 7,200 13 93600
JAN 7,800 13 101400
FEB 8,400 13 109200
MAR 8,600 13 111800
APR 9,000 13 117000
NET SALES FOR GRAHAM ₱
BALLS 1,006,200.00

CHUCKIE JELLY
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 6,500 25 162,500.00
AUG 7,000 25 175000
SEP 7,400 25 185000
OCT 7,000 25 175000
NOV 7,000 25 175000
DEC 7,000 25 175000
JAN 7,600 25 190000
FEB 8,000 25 200000
MAR 8,400 25 210000
APR 8,800 25 220000
NET SALES FOR CHUCKIE ₱
JELLY 1,867,500.00
 BUSINESS PLAN

BREAD ROLLS
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 7,300 20 146,000.00
AUG 7,600 20 152000
SEP 7,700 20 154000
OCT 7,300 20 146000
NOV 7,300 20 146000
DEC 7,300 20 146000
JAN 7,800 20 156000
FEB 8,400 20 168000
MAR 8,600 20 172000
APR 9,000 20 180000
NET SALES FOR BREAD ₱
  ROLL 1,566,000.00

DYNAMITE
DAT UNIT
E SALES UNIT PRICE SALES
₱
JUL 6,900 14 96,600.00
AUG 7,200 14 100800
SEP 7,500 14 105000
OCT 7,100 14 99400
NOV 7,100 14 99400
DEC 7,100 14 99400
JAN 7,600 14 106400
FEB 8,000 14 112000
MAR 8,500 14 119000
APR 9,000 14 126000
₱
  NET SALES FOR DYNAMITE 1,064,000.00

₱
TOTAL NET SALES FOR 2020 - 2021 6,591,500.00

FINANCIAL STATEMENTXSnack Legends

Statement of Comprehensive Income
For the Year Ended April 30, 2020

Net Sales     ₱ 5,259,600.00

Less: Cost of Sales      
Beginning inventory -    
Net Purchases   3,907,504.00  
Ending Inventory   1,000,000.00 2,907,504.00
       
Gross Profit     ₱ 2,352,096.00
       
 BUSINESS PLAN

Less: Operating Expenses      

Rent Expense   100,000.00  
Salaries and Wages   144,000.00  
Worker's benefits:   34,300.00  
SSS 16,800.00    
PhilHealth 5,500.00    
13th Month pay 12,000.00    
Utilities Expense   20,000.00  
Advertising Expense   5,000.00  
Total Operating Expenses     303,300.00
       
Net Income before tax     ₱ 2,048,796.00
Income Tax     505,614.72
       
Net Income after Tax     ₱ 1,543,181.28

XSnack Legends
Statement of Comprehensive Income
For the Year Ended April 30, 2021

₱
Net Sales     5,836,500.00
Less: Cost of Sales      
Beginning Inventory   1,000,000.00  

Net purchases 4,339,024.00    

Freight In 15,000.00 4,354,024.00  

Total Goods available for
sale   5,354,024.00  

Less: Ending Inventory   2,000,000.00 3,354,024.00

₱
Gross Profit on Sales     2,482,476.00
       
Less: Operating Expenses      
Rent Expense   100,000.00  
Salaries and Wages   144,000.00  
Worker's benefits:   34,300.00  
SSS 16,800.00    
PhilHealth 5,500.00    
13th Month pay 12,000.00    
Utilities Expense   20,000.00  
 BUSINESS PLAN

Advertising Expense   5,000.00  

Total Operating Expenses     303,300.00
       
₱
Net Income before tax     2,179,176.00
Income Tax     393,752.80
       
₱
Net Income after Tax     1,785,423.20

XSnack Legends
Statement of Comprehensive Income
For the Year Ended April 30, 2022

Net Sales     ₱ 6,591,500.00

Less: Cost of Sales      
Beginning Inventory   2,000,000.00  
Net Purchases 4,900,695.00    
Freight In 18,000.00 4,918,695.00  
Total Goods available for sale   6,918,695.00  
Less: Ending Inventory   3,200,000.00 3,718,695.00
Gross Profit     ₱ 2,872,805.00
       
Less: Operating Expenses      
Rent Expense   100,000.00  
Salaries and Wages   144,000.00  
Worker's benefits:   34,300.00  
SSS 16,800.00    
PhilHealth 5,500.00    
13th Month pay 12,000.00    
Utilities Expense   20,000.00  
Advertising Expense   5,000.00  
Total Operating Expenses     303,300.00
       
Net Income before tax     ₱ 2,569,505.00
Income Tax Expense     608,241.60
       
Net Income after Tax     ₱ 1,961,263.40

XSnack Legends
Statement of Cash Flows
For the Year Ended April 30, 2020

Cash Flow from Operating Activities:

₱
Cash receipts from customers   5,259,600.00
Cash payments for:
3,907,504.0
Purchases from Divisoria 0
 BUSINESS PLAN

Rent 100,000.00
Salaries and wages 144,000.00
Worker's benefits 34,300.00
Utility bills paid 20,000.00
Advertising (Flyers) 5,000.00
Purchases of supplies 4,200.00
Income tax paid in BIR 505,614.72 4,720,618.72 538,981.28
Cash Flow from Investing Activities:
Acquisition of Equipment     25077.59
Cash Flow from Financing Activities:
Investment made by
owner     300,000.00

₱
Cash balance, April 30, 2020     213,903.69

XSnack Legends
Statement of Cash Flows
For the Year Ended April 30, 2021

Cash Flow from Operating Activities:

₱
Cash receipts from customers   5,836,500.00
Cash payments for:
4,339,024.0
Purchases from Divisoria 0
Rent 100,000.00
Freight In 15,000.00
Salaries and wages 144,000.00
Worker's benefits 34,300.00
Utility bills paid 20,000.00
Advertising (Flyers) 5,000.00
Purchases of supplies 5,000.00
Income tax paid in BIR 393,752.80 5,056,076.80 780,423.20
Cash Flow from Investing Activities:

Acquisition of Equipment
(tables and chairs) 7,098.00

₱
Cash balance, April 30, 2021     773,325.20

XSnack Legends
Statement of Cash Flows
For the Year Ended April 30, 2022

Cash Flow from Operating Activities:

₱
Cash receipts from customers   6,591,500.00
 BUSINESS PLAN

Cash payments for:

4,900,695.0
Purchases from Divisoria 0
Freight In 18,000.00
Rent 100,000.00
Salaries and wages 144,000.00
Worker's benefits 34,300.00
Supplies 8,000.00
Utility bills paid 20,000.00
Advertising (Flyers) 5,000.00
753,263.4
Income tax paid in BIR 608,241.60 5,838,236.60 0
Cash Flow from Investing Activities:
Acquisition of Equipment
(Cash Register) 11,346.79

IX. TIMETABLE/MILESTONES
ACTIVITIES Mar. Apr. May Jun. Jul. Aug. Sept Oct Nov Dec Jan Feb
Initiation of the
Business Plan
(2017)
Interviews and
Surveys
Analyze and
Develop
Registration of
Business
Acquisition of
Land
Gathering of
Supplies
Promotion of
the business
Start of
Operation
(2030)