Beruflich Dokumente
Kultur Dokumente
Beverage
Brain Food
Room Rental
Charging
School Supplies
Printing
Computer Rental
Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Total
Average Monthly
Brain Food
810
1215
1350
1395
1575
1350
1440
1395
1350
1395
1350
1575
16200
1350
Notes
3 meals
x 10 orders per meal
945
980
1350
1456
1215
1200
1101
1350
1135
1350
1078
1240
14400
1200
Beverages
apacity of 50 persons
950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200
1800
1600
1400
1200
1000
800
600
400
200
0
Rice Meals
Brain Food
Beverages
Room Rental
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly
Charging
238
275
500
237
250
200
225
250
275
300
325
525
3600
300
10 times a day
300/ per room
Computer Rental
1190
150
1375
220
2500
100
1185
105
1250
120
1000
90
1125
95
1250
150
1375
180
1500
210
1625
140
2625
240
18000
1800
1500
150
3000
2500
2000
1500
1000
500
0
Room Rental
Charging
Computer Rental
Printing
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly
m Rental
rging
puter Rental
1250
1250
1500
1750
1625
1375
1500
1750
1375
1750
1375
1500
18000
1500
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly
Printing
2000
1800
1600
1400
1200
1000
800
600
400
200
0
Book Borrowig
38
50
63
63
50
38
38
50
63
50
50
50
600
50
Printing
Printing
School Supplies
Membership
125
133
150
167
167
125
125
150
158
175
167
158
1800
150
5 Bundles/day
P35/ bundle based highest selling price
Printing
200
180
160
140
120
100
80
60
40
20
0
20
22
24
26
27
30
33
36
40
44
48
53
403
Book Borrowig
School Supplies
Membership
ok Borrowig
hool Supplies
embership
Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Total
Average Monthly
Price/Meal
810 PHP
1215 PHP
1350 PHP
1395 PHP
1575 PHP
1350 PHP
1440 PHP
1395 PHP
1350 PHP
1395 PHP
1350 PHP
1575 PHP
16200 PHP
1350 PHP
Notes
3 meals
x 10 orders per meal
P119
119
119
119
119
119
119
119
119
119
119
119
119
119
119
Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
96,390
144,585
160,650
166,005
187,425
160,650
171,360
166,005
160,650
166,005
160,650
187,425
1,927,800
160,650
Brain Food
Price/Item
945 PHP
980 PHP
1350 PHP
1456 PHP
1215 PHP
1200 PHP
1101 PHP
1350 PHP
1135 PHP
1350 PHP
1078 PHP
1240 PHP
14400 PHP
1200 PHP
79
79
79
79
79
79
79
79
79
79
79
79
79
79
Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
Beverages
74,655
77,420
106,650
115,024
95,985
94,800
86,979
106,650
89,665
106,650
85,162
97,960
1,137,600
94,800
950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200
Price/Beverage
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
78,850
87,150
91,300
112,050
107,900
99,600
99,600
116,200
91,300
99,600
87,150
124,500
1,195,200
99,600
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly
10 times a day
300/ per room
71,400
82,500
150,000
71,100
75,000
60,000
67,500
75,000
82,500
90,000
97,500
157,500
1,080,000
90,000
Charging
Price/Hr
Sales
1190
70 PHP
1375
70 PHP
2500
70 PHP
1185
70 PHP
1250
70 PHP
1000
70 PHP
1125
70 PHP
1250
70 PHP
1375
70 PHP
1500
70 PHP
1625
70 PHP
2625
70 PHP
18000
70 PHP
1500
70 PHP
83,300
96,250
175,000
82,950
87,500
70,000
78,750
87,500
96,250
105,000
113,750
183,750
1,260,000
105,000
Computer Rental
Price/Hr
150
25
220
25
100
25
105
25
120
25
90
25
95
25
150
25
180
25
210
25
140
25
240
25
1800
25
150
25
Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
Printing
3,750
5,500
2,500
2,625
3,000
2,250
2,375
3,750
4,500
5,250
3,500
6,000
45,000
3,750
Price/Page
1250
1250
1500
1750
1625
1375
1500
1750
1375
1750
1375
1500
18000
1500
Sales
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2,500
2,500
3,000
3,500
3,250
2,750
3,000
3,500
2,750
3,500
2,750
3,000
36,000
3,000
Book Borrowing
Rental Price
38
50
63
63
50
38
38
50
63
50
50
50
600
50
Sales
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
375
500
625
625
500
375
375
500
625
500
500
500
6,000
500
School Supplies
125
133
150
167
167
125
125
150
158
175
167
158
1800
150
5 Bundles/day
P35/ bundle based highest selling pric
Price/Bundle
Sales
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
Membership
4,375
4,667
5,250
5,833
5,833
4,375
4,375
5,250
5,542
6,125
5,833
5,542
63,000
5,250
Price/Month
20
22
24
26
27
30
33
36
40
44
48
53
403
50
50
50
50
50
50
50
50
50
50
50
50
50
Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
per month
1,000
1,100
1,200
1,300
1,350
1,500
1,650
1,800
2,000
2,200
2,400
2,650
20,150
Caf Laude
Income Statemet
For the month ended January
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
Membership
Less: Variable Costs
Rice Meals
Brain Food
96,390
74,655
78,850
71,400
83,300
3,750
2,500
375
4,375
1,000
40,500
28,350
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
39,900
140,000
50,000
10,000
50,000
25,000
Net Income
Caf Laude
Income Statemet
For the month ended May
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
PHP
187,425
95,985
107,900
75,000
87,500
3,000
3,250
500
5,833
1,350
Rice Meals
Brain Food
78,750
46,459
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
54,600
140,000
50,000
10,000
50,000
25,000
Net Income
Caf Laude
Income Statemet
For the month ended September
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
PHP
160,650
89,665
91,300
82,500
96,250
4,500
2,750
625
5,542
2,000
67,500
34,050
46,200
140,000
50,000
10,000
50,000
25,000
Caf Laude
Income Statemet
For the month ended Februar
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
416,595
Membership
Less: Variable Costs
Rice Meals
Brain Food
PHP
108,750
307,845
PHP
275,000
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
PHP
32,845
Net Income
Caf Laude
Income Statemet
For the month ended June
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
567,743
Membership
Less: Variable Costs
Rice Meals
Brain Food
PHP
179,809
387,934
PHP
275,000
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
PHP
112,934
Net Income
Caf Laude
Income Statemet
For the month ended Octobe
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
535,782
Membership
Less: Variable Costs
Rice Meals
Brain Food
PHP
147,750
388,032
PHP
275,000
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
PHP
113,032
Net Income
Caf Laude
Income Statemet
For the month ended February
Sales Revenue
PHP
144,585
77,420
87,150
82,500
96,250
5,500
2,500
500
4,667
1,100 PHP
502,172
Less: Variable Costs
60,750
29,400
44,100
PHP
134,250
367,922
25,000 PHP
275,000
PHP
92,922
Contribution Margin
Less: Fixed Costs
140,000
50,000
10,000
50,000
Net Income
Caf Laude
Income Statemet
For the month ended June
Sales Revenue
PHP
160,650
94,800
99,600
60,000
70,000
2,250
2,750
375
4,375
1,500 PHP
496,300
Less: Variable Costs
67,500
36,000
50,400
PHP
153,900
342,400
25,000 PHP
275,000
PHP
67,400
Contribution Margin
Less: Fixed Costs
140,000
50,000
10,000
50,000
Net Income
Caf Laude
Income Statemet
For the month ended October
Sales Revenue
PHP
166,005
106,650
99,600
90,000
105,000
5,250
3,500
500
6,125
2,200 PHP
584,830
Less: Variable Costs
69,750
40,500
50,400
PHP
160,650
424,180
25,000 PHP
275,000
PHP
149,180
Contribution Margin
Less: Fixed Costs
140,000
50,000
10,000
50,000
Net Income
ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Caf Laude
Income Statemet
For the month ended March
PHP
Membership
ess: Variable Costs
Rice Meals
Brain Food
160,650
106,650
91,300
150,000
175,000
2,500
3,000
625
5,250
1,200
PHP
154,200
541,975
PHP
275,000
PHP
266,975
PHP
515,964
46,200
140,000
50,000
10,000
50,000
25,000
et Income
Membership
ess: Variable Costs
696,175
67,500
40,500
Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
Caf Laude
Income Statemet
For the month ended July
PHP
171,360
86,979
99,600
67,500
78,750
2,375
3,000
375
4,375
1,650
Rice Meals
Brain Food
72,000
33,030
Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
50,400
Membership
ess: Variable Costs
Rice Meals
Brain Food
Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
et Income
PHP
275,000
PHP
85,534
PHP
559,195
PHP
143,940
415,255
PHP
275,000
PHP
140,255
140,000
50,000
10,000
50,000
25,000
et Income
ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP
155,430
360,534
Caf Laude
Income Statemet
For the month ended November
PHP
160,650
85,162
87,150
97,500
113,750
3,500
2,750
500
5,833
2,400
67,500
32,340
44,100
140,000
50,000
10,000
50,000
25,000
Caf Laude
Income Statemet
For the month ended April
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
Caf Laude
Income Statemet
For the month ended August
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
Caf Laude
Income Statemet
For the month ended December
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
af Laude
me Statemet
month ended April
PHP
166,005
115,024
112,050
71,100
82,950
2,625
3,500
625
1,350
1,200
PHP
556,429
PHP
170,130
386,299
PHP
275,000
PHP
111,299
PHP
566,155
69,750
43,680
56,700
140,000
50,000
10,000
50,000
25,000
af Laude
me Statemet
onth ended August
PHP
166,005
106,650
116,200
75,000
87,500
3,750
3,500
500
5,250
1,800
69,750
40,500
58,800
PHP
169,050
397,105
PHP
275,000
PHP
122,105
PHP
768,827
PHP
178,950
589,877
PHP
275,000
PHP
314,877
140,000
50,000
10,000
50,000
25,000
af Laude
me Statemet
th ended December
PHP
187,425
97,960
124,500
157,500
183,750
6,000
3,000
500
5,542
2,650
78,750
37,200
63,000
140,000
50,000
10,000
50,000
25,000
Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly
Cost/Meal
810 PHP
1215 PHP
1350 PHP
1395 PHP
1575 PHP
1350 PHP
1440 PHP
1395 PHP
1350 PHP
1395 PHP
1350 PHP
1575 PHP
16200 PHP
1350 PHP
Notes
3 meals
x 10 orders per meal
P50 - variable cost
50
50
50
50
50
50
50
50
50
50
50
50
50
50
Variable Costs
PHP
40,500
PHP
60,750
PHP
67,500
PHP
69,750
PHP
78,750
PHP
67,500
PHP
72,000
PHP
69,750
PHP
67,500
PHP
69,750
PHP
67,500
PHP
78,750
PHP
810,000
PHP
67,500
Brain Food
Cost/Item
945 PHP
980 PHP
1350 PHP
1456 PHP
1215 PHP
1200 PHP
1101 PHP
1350 PHP
1135 PHP
1350 PHP
1078 PHP
1240 PHP
14400 PHP
1200 PHP
30
30
30
30
30
30
30
30
30
30
30
30
30
30
Variable Costs
PHP
28,350
PHP
29,400
PHP
40,500
PHP
43,680
PHP
36,450
PHP
36,000
PHP
33,030
PHP
40,500
PHP
34,050
PHP
40,500
PHP
32,340
PHP
37,200
PHP 432,000
PHP
36,000
Beverages
950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200
Cost/Beverage
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
42
42
42
42
42
42
42
42
42
42
42
42
42
42
Variable Costs
PHP
39,900
PHP
44,100
PHP
46,200
PHP
56,700
PHP
54,600
PHP
50,400
PHP
50,400
PHP
58,800
PHP
46,200
PHP
50,400
PHP
44,100
PHP
63,000
PHP
604,800
PHP
50,400
Month
January
February
March
April
May
June
July
August
September
October
November
December
Annual Cash Inflow
92,922
266,975
111,299
112,934
67,400
85,534
122,105
113,032
149,180
140,255
314,377
PHP
1,608,858
=
=
=
Payback Period
(Yearly Basis)
=
=
=
Payback Period
(Monthly Basis)
=
=
=
=
payback period
Year, Net Cash Flow = PHP 2, 613, 904 which is 21 months payback period
= PHP 80, 506/ PHP 149, 180 which is 0.54 months payback period
hs payback period
Month
January
February
March
April
May
June
July
August
September
October
November
December
Annual
Rice Meal
PHP
96,390.00
PHP
144,585.00
PHP
160,650.00
PHP
166,005.00
PHP
187,425.00
PHP
160,650.00
PHP
171,360.00
PHP
166,005.00
PHP
160,650.00
PHP
166,005.00
PHP
160,650.00
PHP
187,425.00
PHP
1,927,800.00
Month
January
February
March
April
May
June
July
August
September
October
November
December
Annual
Room Rental
Charging
Computer Rental
PHP
71,400.00 PHP
83,300.00 PHP
3,750.00
PHP
82,500.00 PHP
96,250.00 PHP
5,500.00
PHP
150,000.00 PHP
175,000.00 PHP
2,500.00
PHP
71,100.00 PHP
82,950.00 PHP
2,625.00
PHP
75,000.00 PHP
87,500.00 PHP
3,000.00
PHP
60,000.00 PHP
70,000.00 PHP
2,250.00
PHP
67,500.00 PHP
78,750.00 PHP
2,375.00
PHP
75,000.00 PHP
87,500.00 PHP
3,750.00
PHP
82,500.00 PHP
96,250.00 PHP
4,500.00
PHP
90,000.00 PHP
105,000.00 PHP
5,250.00
PHP
97,500.00 PHP
113,750.00 PHP
3,500.00
PHP
157,500.00 PHP
183,750.00 PHP
6,000.00
PHP
1,080,000.00 PHP
1,260,000.00 PHP
45,000.00
Adjusted Brain
Food Dapat
442009
Brain Food
Beverages
PHP
74,655.00 PHP
78,850.00
PHP
77,420.00 PHP
87,150.00
PHP
106,650.00 PHP
91,300.00
PHP
115,024.00 PHP
112,050.00
PHP
95,985.00 PHP
107,900.00
PHP
94,800.00 PHP
99,600.00
PHP
86,979.00 PHP
99,600.00
PHP
106,650.00 PHP
116,200.00
PHP
89,665.00 PHP
91,300.00
PHP
106,650.00 PHP
99,600.00
PHP
85,162.00 PHP
87,150.00
PHP
97,960.00 PHP
124,500.00
PHP
1,137,600.00 PHP 1,195,200.00
PHP
6,770,750.00
Sales Revenue
Contribution Margin
Less: Fixed Costs
Net Income
PHP 200,000.00
PHP 180,000.00
PHP 160,000.00
PHP 140,000.00
PHP 120,000.00
PHP 100,000.00
PHP 80,000.00
PHP 60,000.00
PHP 40,000.00
PHP 20,000.00
PHP -
Printing
Book Borrowing
PHP
2,500.00 PHP
375.00
PHP
2,500.00 PHP
500.00
PHP
3,000.00 PHP
625.00
PHP
3,500.00 PHP
625.00
PHP
3,250.00 PHP
500.00
PHP
2,750.00 PHP
375.00
PHP
3,000.00 PHP
375.00
PHP
3,500.00 PHP
500.00
PHP
2,750.00 PHP
625.00
PHP
3,500.00 PHP
500.00
PHP
2,750.00 PHP
500.00
PHP
3,000.00 PHP
500.00
PHP
36,000.00 PHP
6,000.00
Rice Meal
Brain Food
Beverages
School Supplies
PHP
4,375.00
PHP
4,666.67
PHP
5,250.00
PHP
5,833.33
PHP
5,833.33
PHP
4,375.00
PHP
4,375.00
PHP
5,250.00
PHP
5,541.67
PHP
6,125.00
PHP
5,833.33
PHP
5,541.67
PHP
63,000.00
Membership
PHP
1,000.00
PHP
1,100.00
PHP
1,200.00
PHP
1,300.00
PHP
1,350.00
PHP
1,500.00
PHP
1,650.00
PHP
1,800.00
PHP
2,000.00
PHP
2,200.00
PHP
2,400.00
PHP
2,650.00
PHP
20,150.00
Caf Laude
Income Statemet
For the year ended December 31
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Rice Meals
Brain Food
Beverages
Salaries
Lease
Advertising
Utilities
Maintenance
Rice Meal
Brain Food
Beverages
PHP 200,000.00
PHP 180,000.00
PHP 160,000.00
PHP 140,000.00
PHP 120,000.00
PHP 100,000.00
PHP 80,000.00
PHP 60,000.00
PHP 40,000.00
PHP 20,000.00
PHP -
ed December 31
PHP
1,927,800
1,137,600
1,195,200
1,080,000
1,260,000
45,000
36,000
6,000
63,000
Room Rental
Charging
Computer Rental
Printing
Book Borrowing
School Supplies
Membership
20,150
PHP
6,770,750
PHP
1,861,892
4,908,858
PHP
3,300,000
PHP
1,608,858
810,000
447,092
604,800
1,680,000
600,000
120,000
600,000
300,000
om Rental
arging
mputer Rental
nting
ok Borrowing
hool Supplies
mbership