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Chapter 1

The Executive Summary


The Resto Bar-Bell target markets includes the students, single and male

individuals around the City of San Fernando, La Union. Resto Bar-Bell have its various

competitors in the market but the gym has its unique qualities that made it more

competitive. The gym will be known of the major promotional tools such as advertisement

on the local radio stations, different social medias, pamphlets and brochures, etc.

Organizational structure provides guidance to all employees by laying out the

official reporting relationships that govern the workflow of the company that’s why it is

very essential for a firm to have one. The organizational structure for the gym will consist

of the owner, the bookkeeper as his staff, gym manager, resto manager, chief gym

instructor, cashier, bartender, servers, dietitian, and cooks. The employees will be hired

based on their qualifications, skills and abilities.

Resto Bar-Bell has the capacity to attract people. The fitness industry is ever

growing and the introduction of Resto Bar-Bell will help improve the standard of living in

the City of San Fernando, La Union. The gym will offer a variety of services such as

personal training, yoga classes, group fitness class, full locker room services, internet cafe,

juice bar and etc. Also the resto will offer a variety of healthy foods and beverages that can

help the customers to keep their body fit.


Projecting the cost of a business and having the projected financial statements

would help to determine whether a business will gain a profit or loss. Resto Bar-Bell has

come up on its financial projections for 3 years. This will help the business to determine

their weaknesses in utilizing their available resources.

A specific business is one of a major source for a countries economic growth,

trading activities will always help buyers and sellers, manufacturing activity, buying and

selling will help money to flow from one hand to another. Resto Bar-Bell is a business that

provides foods and services for its target market while contributing into its economy. First,

is for employees, to the government and their corporate social responsibility for the society

around its area.


The Resto Bar-bell located in Ancheta Street, Barangay 1, City of San Fernando La

Union is a two-storey building which is composed of a Gym in the first floor and a Resto

Bar in the second floor. The resto bar facilities may include a Bar Table where the

bartenders make the customers drinks and a Dining Table where the customers can freely

chat and communicate with each other while they enjoy their foods. The Resto Bar-Bell

building has an available Wifi connections for the customers in each floor.

The facilities in the Gym is consists of a Shower Room and a Personal Locker

Room where they can comfortably wash their bodies after the extraneous activities and

exercise they undergo in the gym. The lockers can only be used by the customers who

acquired membership in the gym.

The Resto Bar-Bell is a business which aims to promote a healthy lifestyle to the

community through their various fitness programs and a resto bar that serves happiness and

delight to the customers through delicious, quality and healthy meals while working

towards the greater good of their employees and the community they serve.

Chapter 2

Project Background and History



Staying Fit and Healthy, A way of living a life. Come and Enjoy

our food and beverages that can help you attain what you desire while

relaxing and having a good time


Come and Visit RESTO BAR - BELL

Project Proponents

The proponents of the project who came up with this business are Vhalerie

Astrero, John Nathaniel Aujero, Kenneth Roger Balberan, Jasmin Bilag, Marnellie

Bondad, Jeffrey Castro, Renz Christian Costales, and Sunshine Lacebal are Business

Administration students major in Financial Management of Don Mariano Marcos

Memorial State University Mid-La Union Campus.


The Resto Bar-Bell is a general partnership type of business, which assumes that

profit, liability and management duties are divided equally among partners.

Resto Bar-Bell as partnership will be registered with the different government

agencies as Securities and Exchange Commission (SEC), Department of Trade and

Industry (DTI), City of San Fernando Business Permit and Licensing Office (BPLO),

Bureau of Internal Revenue (BIR) and Social Security System (SSS).

Partnership as defined in Article 1767 of the Civil Code of the Philippines is a

contract, of an association of two or more persons engaged in a certain business blind

themselves to share money, property, or industry to common fund. Both owners are equally

and personally liable for the debts from the business. All partners are responsible for the

business, and they share all assets, liabilities and profits within the partnership as a separate


Some of the advantages considered in establishing a partnership are:

1. Ease of organization;

2. To collaborate the wider pool of talents, judgments, evaluation and knowledge and

skill of the partners will be merge and to provide and creating brain storing for the

success of the business.

3. More capital available for the firm the ability to raise fund may be increase, both

because two or more partners may be able to contribute more fund and because

their borrowing capacity may be greater.

4. Maximization of personal interest of the proponents to the success of the firm.

5. Definite legal status of the company:

6. Pass through profits and taxation; because individual forms of partnership they are

tax just like sole proprietorship. Each includes his/her business income on his/her

personal tax return.




Resto Bar-Bell


That we, undersigned, of a legal age, citizens and resident of the Philippines, have

this day voluntarily bind ourselves together for the purpose of forming a partnership,

effective as of this date, under the terms and conditions herein after set forth, and subject

to the requirements of existing laws of the Republic of the Philippines.



That the names and addresses of the respective partners are as follows:

Name: Address:

Vhalerie Astrero Pagudpud, CSF, L.U

John Nathaniel Aujero Purok 2, San Francisco, CSF, L.U

Kenneth Roger Balberan Catbangen. CSF, L.U

Jasmin Bilag Gusing Norte, Naguilian, L.U

Marnellie Bondad Sevilla, CSF, L.U


Jeffrey Castro Luzng Norte, Bangar, CSF, L.U

Renz Christian Costales Sevilla, CSF, L.U

Sunshine Lacebal Brgy. Cabaruan, Sto. Tomas, L.U


That the name of this partnership shall be Resto Bar-Bell and it shall exist for TEN

(10) years from the execution of this instrument, unless the partners mutually agree in

writing to a shorter or longer period. Should the partnership be terminated by unanimous

vote, the assets and cash of the partnership shall be used to pay all creditors, with the

remaining amounts to be distributed to the partners according to their proportionate share.


That the capital of this partnership shall be TWENTY MILLION PESOS

(P20,000,000), Philippine Currency, broken down, in contributions, as follows:

Name: Contribution:

Vhalerie Astrero 2,500,000.00

John Nathaniel Aujero 2,500,000.00

Kenneth Roger Balberan 2,500,000.00

Jasmin Bilag 2,500,000.00

Marnellie Bondad 2,500,000.00


Jeffrey Castro 2,500,000.00

Renz Christian Costales 2,500,000.00

Sunshine Lacebal 2,500,000.00

The partnership shall maintain a capital account record for each partner; should any

partner's capital account fall below the agreed to amount, then that partner shall (1) have

his share of partnership profits then due and payable applied instead to his capital account;

and (2) pay any deficiency to the partnership if his share of partnership profits is not yet

due and payable or, if it is, his share is insufficient to cancel the deficiency.


That the purpose(s) for which this partnership is established (is/are) as follows:

1. To increase the capital by gaining the profits

2. To help create and increase income and employment

3. To give satisfaction to customers through rendering affordable product

4. To the community and our government through taxes


The partners shall provide their full-time services and best efforts on behalf of the

partnership. No partner shall receive a salary for services rendered to the partnership. Each

partner shall have equal rights to manage and control the partnership and its business.

Should there be differences between the partners concerning ordinary business matters, a

decision shall be made by unanimous vote. It is understood that the partners may elect one

of the partners to conduct the day-to-day business of the partnership; however, no partner

shall be able to bind the partnership by act or contract to any liability exceeding Pesos:

Five Hundred Thousand Pesos (P500,000.00), Philippine Currency, without the prior

written consent of each partner.


That the profits and losses shall be divided among the partners pro rata, in

proportion to their respective contributions.


In the event a partner withdraws or retires from the partnership for any reason,

including death, the remaining partners may continue to operate the partnership using the

same name. A withdrawing partner shall be obligated to give Five (5) days' prior written

notice of (his/her) intention to withdraw or retire and shall be obligated to sell(his/her)

interest in the partnership


No partner shall transfer interest in the partnership to any other party without the

written consent of the remaining partner(s). The remaining partner(s) shall pay the

withdrawing or retiring partner, or to the legal representative of the deceased or disabled

partner, the value of his interest in the partnership, or (a) the sum of his capital account, (b)

any unpaid loans due him, (c) his proportionate share of accrued net profits remaining

undistributed in his capital account, and (d) his interest in any prior agreed appreciation in

the value of the partnership property over its book value. No value for good will shall be

included in determining the value of the partner's interest.


A partner who retires or withdraws from the partnership shall not directly or

indirectly engage in a business which is or which would be competitive with the existing

or then anticipated business of the partnership for a period of Five (5) years within the City

of San Fernando where the partnership is currently doing or planning to do business.

Vision, Mission, Goals, and Objectives:


A gym that helps promotes a healthy lifestyle to the community that we serve

through our various fitness programs. A Resto Bar-bell that serves happiness and delight

to the customers through delicious, quality and healthy meals while working towards the

greater good of our employees and the community we serve.


World class deal and fitness club in La Union and a Resto Bar-bell with healthy

food and quality services that is globally competitive.



To provide quality food and service that promotes healthy living and lifestyle.

Resto Bar Objective

To offer healthy food and a wonderful experience at reasonable price.

Gym Objective

To provide an environment where people can go and exercise in pursuit of their

personal and fitness goals.


Chapter 3

Marketing Plan

Market Description

Table 1. Profile of the respondents

Profile of the Proponents
Age Respondents Percentage
16-22 9 60%
23-29 5 33.33%
30-36 1 6.67%
N=15 100%
Male 8 53%
Female 7 46%
N=15 100%
Single 12 80%
Married 3 20%
N=15 100%
Monthly Income
1,000-2,500 7 46.70%
2,500-4,000 4 26.70%
4,000-5,500 4 26.70%
N=15 100%


In this study the researchers float a questionnaire. The table 1 shows the Profile of

the respondents where in it shows that 60% of the respondents is ranging from the age gap

of 16-22, 33.33% is from 23-29 years old and the remaining 6.67% is from 30-36 years

old. This implies that teenagers are most likely the one who visit the gym.

53% of the respondents are male and the remaining 46% are female which implies

that males are more likely to visit the gym rather than female.

80% of the respondents are single and the remaining 20% are married which states

that singles have more time to visit and go to the gym rather than the married ones.

Table 2: Characteristics of the respondents

Respondents Percentage
Frequency of visiting the gym
Once a week 0
3x a week 8 53%
5x a week 5 33.30%
Everyday 2 13.30%

General reason why visits the gym

To lose weight 5 33%
to be toned and fit 2 13%
for healthy lifestyle 8 53%
To hang out 0

Services they avail in the gym

Personal Training 12 8%
Group Fitness Classes 7 46.67%
Spinning Classes 2 13.30%
Weight Management 5 33.30%
Full Locker Room Services 0
Internet Café 8 53.30%
Juice bar 4 26.67%
Class schedules 2 13.30%
Membership 12 80%
N=15 100%


In this business proposal, 50% of the respondents lives in the premises of San

Fernando, La Union. While 30% of the respondents lives in the area of Bauang, La Union.

The remaining 20% resides in the area of Naguilian, La Union. Target market of the

business proposal is the people residing in La Union, Philippines.


Consumer Characteristics

Target market tend to be tired and need a place to bang out after the gym. How does

the target market respond of having a restaurant near a gym and not only a restaurant but a

restaurant that is established specifically for the them? The target market tends to be in

walk in manner. Tired for all the gym activities they have done Thus, they tend to spend

more time hanging out or resting in a restaurant. Customers would like to spend time in a

comfortable and safe place where they can relax themselves after a tiring day.

Demand and Supply

Demographic and Segmentation

Resto Bar-bell will focus its marketing Strategy on reaching the students,

professionals and nonprofessional needs and wants. Our market research shows that these

are most likely the customer groups that go to the gym and demands restaurant.

Target Market

Resto Bar-bell will cater people who want to get fit, healthy and toned a relaxing

atmosphere. Such customers vary in age, although our location close to the City means that

most of our clientele will be students. Our market research shows that these are discerning

customers that gravitate towards better place to hang out while exercising or waiting.

Furthermore, a lot of college students consider gym and restaurant to be a convenient place

to hang out and eat their diet. The restaurant is where they can read or meet with peers

without the necessity to pay cover charges. For us, this will provide a unique possibility

for building a loyal client base.


Market Needs

General trend toward quality among Filipino consumers plays an important role in

the recent growth in gym and restaurant industry. Additionally, such factors as desire for

small indulgencies, for something more exotic and unique, provide a good selling

opportunity for gym and restaurant industry.


Among other establishments that offer gym and restaurant to their customers are

most of full-service restaurants and gym. Java Culture's direct competitors will be gyms

located near and on the City proper. These include Fitness Zone other gym establishments

that offer the same services the only different is that Resto bar-bell also provides a

restaurant. Fitzone will definitely be one of the major competitors because of its strong

financial position and established marketing and operational practices. However, despite

of Fitzone entrenched market position, many customers favor smaller, independent

establishments that offer cozy atmosphere and quality service at affordable prices. Resto

Bar-Bell will position itself as a unique gym/Restaurant Bar that not only offers quality

services and restaurant but also provides home-like, cozy and comfortable environment,

which established corporate establishments lack. We will cater to customers' bodies and

minds, which will help us grow our market share in this competitive market.

Barriers to Entry

These are factors that will affect the establishment of the business.

Examples of barriers to entry:

 Investment (project that require a substantial investment)

 Technology (sophisticated technology a website is not one, knowing how to process

uranium is)

 Brand (the huge marketing costs required to get to a certain level of recognition)

 Regulation (licenses and concessions in particular)

 Access to resources (exclusivity with suppliers, proprietary resources)

 Access to distribution channels (exclusivity with distributors, proprietary network)

 Location (a shop on Regent's Street)

 Regulation (Permit and Licenses)

The answer to the questions above will be highly dependent on the type of business, your

management team and any relations it might have. Therefore, it is hard for me to give any

general tips about it. The business focuses on gym and restaurant.

Marketing Practices

Companies with the most effective marketing efforts thoroughly understand their

markets or customers and create products and services to meet the market needs while

using the best channels for communicating to a target audience.


That’s why Resto Bar-bell gym will adapt different marketing practices to attract

people to enroll and become member of the gym. Part of the marketing practices that the

gym will adapt includes the following:

1. Experiential marketing or delivering consistent customers experiences to all the

members; making a first impression count positively to those making use of the

gym for the first time.

2. One to one personalization or face to face selling strategy.

3. Regularly innovate the products and service offered.

Marketing Program

The Resto Bar-bell marketing strategies will be directed towards achieving specific

objectives that support the strategic goals of the organization.

The gym’s marketing programs will be consistent throughout the marketing mix

and it will take into consideration the product improvement, promotion and price. And the

gym’s unique selling proposition is that the gym is well positioned, and people can easily

access the facility, the prices are affordable.

Part of the marketing programs that the gym will adapt is:

1. Advertise the gym on local radio stations.

2. Promote the gym online via official website and available social media


3. Introducing the gym by sending brochures and pamphlets

4. Position signage or banners at strategic places

5. E – newsletters

6. Using video clips to explain and promote the services and products of the gym.



Chapter 4

Management and Personnel Plan

Organizational Structure


Job Description Job Qualification Compensation

Bartender  Preparing  At least two years
alcoholic or non- of related 10,500.00
alcoholic experience
beverages  Has excellent
 Interacting with communication
customer, taking skill
orders and  Bachelor’s degree
serving snacks in Business
and drinks Administration,

 Assessing Hotel and

customers' needs Restaurant
and preferences management or
and making culinary schooling
Server  Providing  At least one-year 8,640.00
excellent wait experience
service to ensure  Attentiveness and
satisfaction patience for
 Taking customer customers
orders and  Excellent
delivery food and presentation skills
beverages  Active listening and
 Making new effective
recommendation communication
 Flexibility to work
in shifts
 At least high school
Dietitian  Provide dietary  At least two years 15,000.00
services in of related
accordance with experience
business  Bachelor's Degree
guidelines in Nutrition,
 Develop nutrition Dietetics, or related
plans and field
implement  Excellent
interventions interpersonal skills
based on  Must be Registered
knowledge of Dietitian
patient’s current  Experience with
health data entry and data
 Provide nutrition analysis
education and
counseling for
Restaurant  Coordinating  2-3 years’ 18,000.00
Manager daily restaurant experience as resto
management manager/hospitality
operations manager or similar
 Delivery superior role
food and
beverages service

and maximizing  Proven customer

customer service experience
satisfaction as manager
 Responding  Extensive food and
efficiently and beverage
accurately to knowledge, with
restaurant ability to remember
customer and
complaints recall ingredients
and dishes to
inform customers
and wait staff
 Familiarity with
 Strong leadership,
motivational and
people skills
 Acute financial
management skills
 Bachelor’s degree
in Business
Hotel and
management or
culinary schooling
is a plus
Gym  Ensure that the  Must be acquire a 17,500.00
Manager customer is given Bachelor’s degree
high quality in Business
services and management or
assistance when sports
needed science
 Ensure gym  At least 2-3 years’
facility is experience in
maintained clean, working at a gym
safe and orderly  Has excellent
 Ensure that gym communication
equipment is kept skills
in good working  Strong leadership,
condition motivational and
people skills

 Supervise day-to-  Familiarity with the

day operations of gym equipment
the gym and
personal training
 Monitor and
control expenses
with in the
allotted budget
 Assist in
developing and
 Ensures that all
staffs follow
procedures and
 Maintaining
customer service
Gym  Demonstrate how  Must be a graduate 14,000.00
Instructor to carry out of Sports science
various exercise  1-2 years’
and routine experience
 Give alternative  Good
exercise during communication
workouts or skills
classes for
different levels of
and skill
 Explain and
enforce safety
rules and
regulations on
and the use of

 Give clients
information or
resources about
nutrition, weight
control, and
lifestyle issues

Cashier  Operating the  Proven working 12,000.00

cash register and experience in retail
handling cash cashier or sales
transactions  Basic PC
 Scanning goods knowledge and
and collecting familiarity with
payments electronic
 Make sales  equipment
referrals  Excellent
 Keep reports of communication
transactions skills and time
 Issue receipts, management skills
funds, change or  Customer
tickets satisfactory
 Attention to detail
and mathematical
 Sales skills
 High school
Bookkeeper  Develops system  At least a Bachelors 12,000.00
to account for / College Degree in
financial Accountancy,
transactions Management
 Maintains Accounting
subsidiary or any four-year
accounts by related course
verifying,  With 2-3 extensive
allocating, and years with data
posting entry, record
transactions keeping and
 Prepare financial computer
reports operations
 Balances from a labor-
subsidiary intensive company
accounts by

reconciling  Has excellent

entries interpersonal skills
 Maintains  Can work with
general ledger by supervision,
transferring proficiency in
subsidiary Microsoft Office,
account Power Point
summaries access
 Experience in
services related to
payroll such as
writing checks and
submitting payroll
Cook  Setting up  Proven experience 13,435.00
knowledge with as cook
all needed  Experience in using
ingredients and cutting tools and
cooking cook ware
equipment  Knowledge of
 Preparing various cooking
ingredients to use procedures and
in cooking methods
(chopping and  Ability to follow all
peeling sanitation
vegetable, procedures
cutting  With excellent
meat etc.) communication
 Cooking food in skills
various utensils  High school
or grillers diploma, Diploma
from a culinary
school will be an
Dishwasher  Collecting used  At least high school 8,100.00
kitchenware from graduate
dining and  No experience
kitchen areas needed
 Loading and  Ability to follow
unloading instructions, follow
washing through with
machines assignments, follow
 Washing specific
items by hand cleaning and other

schedules and other

written information
 Able to read, write
and understand,
communicate in
English language
Security  Maintains  At least 1-2 years’ 7,950.00
environment by experience
monitoring and  Trained security
setting building officer with
and equipment diploma
control  Ability to operate
 Secures premises detecting systems
and personnel by and emergency
patrolling, equipment
monitoring, and  Excellent
inspecting knowledge of
equipment and public safety and
inspecting security procedures
buildings and / protocols
equipment  Surveillance skills
 Monitor and and detail
authorize orientation
entrance and  Integrity and
departure of professionalism
employees,  At least high school
customers and graduate
other persons to
guard against


13th Month Pay

The 13th month pay of an employee which shall be equivalent to 1/12 of his

basic salary earned within a calendar year shall be given not later than December

24 of each year.

Paternity and Maternity Leave

Paternity and maternity leave benefits as provided by law shall be given to

every employee entitled thereto, upon complying with all the requirements of the

company and upon proper verification by the Company’s duly authorized



Benefits under SSS/PHIC/HDMF law shall be granted in accordance with

applicable laws. Implementation of procedures relative to entitlement of said

benefits should be done in accordance with the regulations to be promulgated by

the management.

Accident Insurance

The Company under a reputable Insurance Organization enrolls regular

employees. Any accident incurred whether work-related or not shall be

compensated by this Insurance firm. This plan shall be on employer-employee

participating basis.

Chapter 5

Operation Plan

Product Description

Resto Bar – bell gym is in business to provide all round heath and service to the

residences which is why the proponents have been able to put up a facility that can help

the proponents to achieve the goal. the proponents are very positive that everyone who

enrolled in the gym will definitely derive huge value for their money.

There are services and amenities that will be made available for the clients:


Muscle your way towards confidence. Let us help you achieve

results through our Private Trainers’ resilient commitment and

tireless effort. Our private trainers specialize in teaching practices

that will improve your overall health and lead you towards a more sustainable life. They

are with you step for step and rep for rep.


Cardio. Crunches. Camaraderie. Experience our wide variety of

innovative classes designed to fit every schedule and need, we offer

everything from strength, sculpting and conditioning to martial

arts, dance and several styles unique to THE GYM. Our class

schedules are designed to include both the latest fitness trends and methods for getting

results in a fun, energizing atmosphere.



Get cut from the same cloth. Explore your own inspiration

through Yoga. Let our team of dedicated instructors guide you to

newfound discovery in strength, flexibility and overall well-being.

All mats, blocks and towels are provided, and equipment is cleaned daily.


We feel your burn. Build your core and lengthen your body

with Pilates, a complete full body workout that builds strength

without bulk, improves flexibility and agility, and helps to

prevent injury. Sessions are available in our spacious, fully

equipped Pilates studio.


Swap your laundry cycle for a Spin cycle. Our spin studios are

equipped with Stadium seating* and the latest in STAR TRAC

technology, ensuring a challenging and invigorating ride from

beginning to end.


Build the body you want. Our weight management system will

provide you with a custom-designed fitness and nutrition program

based on the results of your individual metabolic profile. Generate

noticeable results. Our weight management team will assess your current fitness level and

nutritional habits and will help you achieve weight loss and sustain your lifestyle



Revolutionize your body. Kinesis is a technological

advancement in resistance training, utilizing a revolutionary

system. Our complete 30-minute, full body workout is customized

for the beginner to the most advanced client. Forget about counting

reps and sets and experience the principle of "time under tension". Thirty minutes is all you

need to stimulate your entire body.


An apple a day. Our Nutrition experts collaborate with you in

your overall fitness and health by working to build a customized

nutritional program around your own personal goals. We will help

you to reach nutritional success for a healthier, happier you.


Lift. Spin Daycare. Repeat. We offer complimentary childcare

services to our members in a playful, educational setting. Your

child will enjoy activities ranging from free play to Do-It-

Yourself crafts in a safe and nurturing environment. Available to

children ages 1 year of age and older.


Relax. Refresh. Reset. Our full locker room services are available

to provide ultimate convenience and comfort. Amenities include

fresh plush towels, hydrating shampoo and conditioner, salon-style

hairdryers and all the essentials needed to refresh after your energizing workout.


Protein and Wi-Fi. Stay connected in our Internet Café with

complimentary WiFi. Catch up on emails, surf the internet or sign

up for your favorite group exercise class while enjoying a

refreshing beverage.


Fuel your workout. Refresh and re-connect with good friends at

our Juice Bar where you can enjoy protein shakes and fruit

smoothies geared to provide nourishment and renewed energy

pre or post workout.


Fitness is better with friends. Develop strength, tone up, become

more flexible, elevate your cardio, or just have a blast with your

friends. With over 120 classes every week, visit THE GYM today

to kick box with the masters, tone-up in Barre classes, breathe with our yogis, or sculpt

your body on the Pilates mat.


Examine, Evaluate, Diagnose, Treat.



THE GYM is no ordinary experience. It is a lifestyle program

designed to achieve every individual member respective health

and fitness goals. Whether you are a beginner or an enthusiast,

every program, product and experience we offer begins and ends

with creating a premiere and comfortable atmosphere tailored for your individual and

overall success and safety.

Our resto bar will just locate along the gym where you can relax before doing work

out and where you can rest right after having a heavy work out. Having work out without

taking in food will actually cause muscle to lose because when you're hungry your body

goes into a survival mode and draws protein from muscles instead of from your kidneys

and liver where the body normally works with protein and this can ultimately slow your

metabolism and make harder for you to lose weight. Foods offered before having your

work out includes the following:


 Yogurt and fruit Parfait

 High-protein oatmeal

 Rice cakes with almond butter

 Apple peanut butter energy bites

 Hard-boiled egg avo toast



 Fresh orange smoothie

 Almond coconut mocha smoothie

 Blueberry banana proteins smoothie

 Mocha protein shake

 Sweet potato pie protein shakes

Getting in the right nutrients after exercise can help you rebuild your muscle

proteins and glycogen stores. It also helps stimulate growth of new muscle and here are

some fitness foods you might want to eat after work out and this includes the following:


 Veggie omelette with avocado

 Tuna salad sandwich

 Turkey sandwich

 Couscous chicken salad

 Dijon salmon cakes with couscous


 Peanut butter chocolate protein shake

 Cherry juice

 Banana vanilla orange smoothie

 Orange mango smoothie

 Green smoothie

Production Process of Products

Foods and Drinks Before Workout


Yogurt and Fruit Parfaits


 3 cups vanilla non-fat yogurt

 1 cup fresh or defrosted frozen strawberries in juice

 1 pint fresh blackberries, raspberries or blueberries

 1 cup good quality granola


1. Layer 1/3 cup vanilla yogurt into the bottom of the glass

2. Combine defrosted strawberries and juice with fresh berries

3. Alternate layers of fruit and granola with yogurt until glass is filled to the top

4. Serve parfaits immediately to keep granola crunchy

High- Protein Oatmeal


 ½ cup gluten free rolled oats

 1 tbsp. flax meal

 1/8 cup powered peanut butter

 1 scoop collagen

 ½ tbsp. chia seeds


 ½ tbsp. cinnamon

 ¼ cup vanilla protein powder

 ¾ cup unsweetened almond milk


1. Place all ingredients except milk in a mason jar. When ready to eat add milk,

stir and heat 1:30 to 2:00 minutes in the microwave. Top with fruit.

Rice Cake with Almond Butter


 1 tbsp. almond butter

 1 brown rice cake

 Sliced fruit, if desired


1. Simply smear almond butter onto the rice cake

2. Place thinly sliced fruit (what does customer wants).

Apple Peanut Butter Energy Bites


 1 cup gluten-free rolled oats

 ¼ cup flax meal

 3 tbsp. unsweetened protein powder

 ½ tsp. ground cinnamon


 Pinch of salt

 7 tbsp. peanut butter

 2 ½ tbsp. honey or maple syrup

 1-2 tbsp. water

 ½ tsp. vanilla extract

 1/3 cup finely chopped unsweetened dried apples


1. In a medium bowl stir together all of the dry ingredients

2. In a microwave heat the peanut butter, honey and 1 tbsp. pf water for about 15

seconds or until just warm

3. Remove from the microwave, add vin the vanilla and stir everything together

until smooth

4. Pour the wet mixture into the dry and stir until well combined. Stir in the dried

apples. If needed add in the extra tbsp. of water

5. Roll the mixture into small balls, about 1 tbsp. per ball. Place in an airtight

container and keep refrigerated for up to 2 weeks.

Hard-Boiled Egg Avo Toast


 1 egg

 Half an avocado peeled, pitted and sliced

 1 bread (toast)

 Salt and pepper to garnish

 Red pepper flakes to garnish


1. Boiled the egg for about 8 minutes. Peel shell and slice into rounds

2. Put the toast bread into a plate. Smash avocado slices onto the toast with fork.

Arrange slices of hard-boiled egg on the top and sprinkle with freshly ground

salt and pepper and red pepper flakes


Fresh Orange Smoothie


 4 fresh oranges, peeled

 2 cup ice

 1/3 cup milk (yogurt preference – regular, soy, coconut)

 ½ tbsp. honey (or grave or desired sweetener), if needed

 1 tsp. vanilla extract


1. Combine all ingredients in a blender and blend until smooth. Add more ice if


Almond Coconut Mocha Smoothie


 12 pitted dates

 1/3 cup raw almonds

 2 tbsp. cacao powder

 1 tsp. instant coffee

 ½ cup unsweetened almond breeze, almond milk, coconut milk

 6 ice cubes


1. Place ingredients in a blender and blend until smooth

Blueberry Banana Protein Smoothie


 ½ cup frozen unsweetened blueberries

 ½ medium banana, sliced and frozen

 ¾ cup plain nonfat yogurt

 ¾ cup unsweetened vanilla almond milk

 2 cup ice cubes


1. Add all ingredients in a blender and blend until smooth. Serve immediately

Mocha Protein Shake


 8 ounces’ water

 1 scoop of chocolate protein powder


 1 handful fresh baby spinach (about 1 cup)

 1 tsp. espresso powder

 1 tsp. pure vanilla extract

 1 tbsp. dark cocoa powder

 ½ cup low fat cottage cheese

 Ice (about 1 cup)


1. Combine all ingredients in a blender and blend until smooth. Serve


Sweet Potato Pie Smoothie


 1 cup unsweetened almond milk

 1 cup ice

 1 scoop vanilla shake ology

 ½ medium baked sweet potato

 1 tsp. finely grated orange peel (orange zest)

 ½ tsp. ground cinnamon

 ¼ tsp. ground allspice

 1 dash ground nutmeg



1. Place almond milk, ice, shake ology, sweet potato, orange peel, cinnamon,

allspice, and nutmeg in blender. Blend until smooth.

Foods and Drinks After Workout


Veggie Omelette with Avocado


 ½ cup of diced Peppers

 ½ cup of diced Tomato

 4 Eggs

 milk

 salt and pepper

 ⅓ cup of diced Avocado

 Handful of Gouda or other cheese, chopped up

 olive oil

 Garnish with micro-greens


1. Cut the stems off each pepper. Then, take out the seeds and cut the pepper into

strips. Put olive oil in a pan over medium heat; then, add the peppers. Sauté for

about five minutes, tossing the pan every so often until the peppers get semi

translucent or darker in color. Add the tomatoes at the last minute and set aside.

2. In a small bowl, whisk together the eggs with a little bit of milk to make the omelette

fluffy. Add salt and pepper to taste.

3. In a small skillet coated with cooking spray or olive oil over medium heat, cook

half the egg mixture and tilt the pan to spread the egg evenly. Let the eggs firm up

a little, and after about ten seconds shake the pan a bit and use a spatula to gently

direct the mixture away from the sides and into the middle. Allow the remaining

liquid to then flow into the space left at the sides of the pan. Continue to cook for

another minute or so until the egg mixture holds together.

4. While the middle is still a little runny, put half of the pepper and tomato mixture to

one side of the eggs; then, sprinkle the Gouda on top. Fold the omelette in half and

serve, topped with avocado and micro-greens. Use the remaining eggs, peppers

and tomatoes to make a second omelette using the same process.

Tuna Salad Sandwich


 2cans (6 oz each) tuna in water

 1medium stalk celery

 1small onion

 1/2cup mayonnaise or salad dressing

 1teaspoon lemon juice

 1/4teaspoon salt

 1/4teaspoon pepper

 8 slices bread


1. Drain the tuna in a strainer in the sink. Chop the celery to measure 1/2 cup. Peel

and chop the onion to measure 1/4 cup.

2. In a medium bowl, mix the tuna, celery, onion, mayonnaise, lemon juice, salt and


3. Spread tuna mixture on 4 bread slices. Top with remaining bread slices.

Turkey Sandwich


 2 slices – bread

 3 to 5 – turkey slices

 2 slices – Swiss cheese

 2 tbsp. – mayonnaise

 2 leaves – lettuce

 2 slices – tomatoes

 6 slices – cucumber

 Salt and pepper to taste


1. Wash and slice all the vegetables.

2. Toast the bread.


3. Spread mayonnaise on one side of the bread. Place cheese onto the other slice

of the bread.

4. Place lettuce onto the mayonnaise and sliced turkey onto the cheese.

5. Finally, place tomatoes on top of the lettuce and cucumbers on top of the sliced


6. Sprinkle salt and pepper to taste.

7. Fold it together and insert wooden picks on the opposite side from each other

to hold the sandwich.

8. Cut the sandwich in half.

Couscous Chicken Salad


 1 can (14-1/2 ounces) reduced-sodium chicken broth

 1/3 cup water

 1-3/4 cups uncooked couscous

 3 cups cubed cooked chicken breast

 1 can (14 ounces) water-packed artichoke hearts, rinsed, drained and chopped

 2 medium tomatoes, chopped

 1 medium sweet red pepper, chopped

 1 small cucumber, sliced

 1/2 cup minced fresh parsley

 1/2 cup crumbled feta cheese


 3 green onions, sliced

 1/4 teaspoon pepper

 3/4 cup fat-free Italian salad dressing


1. In a large saucepan, bring broth and water to a boil. Stir in couscous. Cover

and remove from the heat; let stand for 5 minutes. Fluff with a fork.

2. Stir in the chicken, artichokes, tomatoes, red pepper, cucumber, parsley,

cheese, onions and pepper. Drizzle with dressing and toss to coat. Refrigerate

until sermustard.

Dijon Salmon Cakes with Couscous


 1 10-ounce package couscous

 ½ cup halved Kalamata olives

 ¼ cup torn fresh mint

 2 tablespoons olive oil kosher salt and black pepper

 1-pound skinless salmon fillet

 2 scallions, roughly chopped

 ¼ cup panko bread crumbs

 2 tablespoons Dijon mustard



1. Cook the couscous according to the package directions. Fold in the olives,

mint, 1 tablespoon of the oil, and ¼ teaspoon each salt and pepper.

2. In a food processor, pulse the salmon, scallions, ½ teaspoon salt, and ¼

teaspoon pepper until coarsely chopped.

3. Mix in the bread crumbs and mustard and form into 8 patties.

4. Heat the remaining tablespoon of oil in a large nonstick skillet over medium

heat. Cook patties until opaque throughout, about 2 minutes per side. Serve

with the couscous.


Peanut Butter Chocolate Protein Shake


 ½ ripe banana

 ½ cup (120ml) whole milk (or other milk of your choice)

 2 tbsps. powdered peanut butter

 2 tbsps. rolled oats

 1 tbsp. chia seeds

 1 tbsp. organic cacao powder

 1 scoop (30g) chocolate flavored whey protein powder

 8-10 ice cubes



1. Combine all the ingredients in the container of your blender and process on high

speed until smooth and creamy.

2. Serve immediately.

Cherry Juice


 1-pound sour cherries, washed and pitted

 2 pounds’ sugar

 1/2-pint water

 Sparkling water


1. Place the cherries in a saucepan off the stove, pour the sugar over the top and

let them sit for 2 hours. Add the water, and stir to mix the cherries, sugar and

water together until the sugar dissolves.

2. Bring the cherry mixture to a boil, reduce the heat and simmer for 15 minutes.

Strain liquid into another pan, pressing cherries with a spoon to extract all the

liquid, and discard the cherries. Simmer the liquid over low heat until it is

syrupy and coats the back of a spoon. Remove from heat and let cool. Pour

syrup in a jar and store in the refrigerator.

3. To serve, place 1 to 2 tablespoons of syrup in each glass, fill glasses with

chilled sparkling water and stir to mix.


Banana Vanilla Orange Smoothie (High Protein)


 1 Scoop Vanilla protein powder of choice (I used Whey but feel free to use a

plant-based protein if vegan)

 2 Frozen bananas cut into halves

 1 Cup Bai5 Costa Rica Clementine

 2 Frozen clementine’s segmented into quarters

 Get Ingredients Powered by Chicory


1. Place all ingredients into a blender and blend until smooth and creamy!

Orange Mango Smoothie


 2 cups (500ml) Orange Juice (freshly squeezed)

 4 cups (450g) Frozen Mango (cubes, loosely packed)


1. Squeeze the oranges using a citrus juicer until you have two cups worth.

2. Pour the orange juice into the blender jug.

3. Add the mango pieces to the blender.

4. Blend until smooth.


Green Smoothie


 1 cup spinach (fresh)

 1 cup water

 1/2 cup pineapple*

 1/2 cup mango*

 1 banana (peeled)


1. Tightly pack spinach in a measuring cup.

2. Add spinach to blender with water. Blend together until all chunks are gone.

(Should resemble green water when blended well).

3. Add pineapple, mango and banana to blender.

4. Blend all together until smooth and creamy. Depending on your blender, this

could take as little as 30 seconds or as long as 2 minutes.

5. Pour into a glass and serve immediately.


Location/ Project Layout


Right View

Rear View

Left View

Front View

Perspective View

Equipment and Supplies

Table 3: Bar Equipment

Quantity Particular Price/unit Amount
3 Pec Dec Fly Machine 200LB 58,620.00 175,860.00
3 Leg Raise and Dip Combo Station 8,800.00 26,400.00
4 Upright Seat Junior 2,688.00 10,752.00
2 Hyper Extension Bench A 29,500.00 59,000.00
2 Smith Machine + Squat Rack A 105,500.00 211,000.00
4 Adjustable Upright Seat B 6,520.00 26,080.00
4 Leg Extension Junior 11,000.00 44,000.00
4 Parallel V-Dip Station 5,800.00 23,200.00
2 AB Swing, Leg Raise, Dip Station A 21,800.00 43,600.00
5 Adjustable Utility Bench J 4,650.00 23,250.00
5 Flat Utility Bench 2,635.00 13,175.00
2 AB Slide 25,640.00 51,280.00
5 45 Degree Roman Chair 10,650.00 53,250.00
3 Preacher Curl Bench A 10,800.00 32,400.00
3 Chin-ups, Leg Raise & Dip Stands 29,500.00 88,500.00
3 Bicep Curl Machine 47,150.00 141,450.00
5 Wall Mounted Wide and Narrow Chin-ups 4,880.00 24,4000.00
4 Incline Slant Board with Ladder Attachment A 14,650.00 58,600.00
4 T-Bar Row Plate Load Machine B 12,600.00 50,400.00
2 Hack Squat Plate Load Machine A 78,000.00 156,000.00
2 Shoulder Press with Entry Lever B 55,395.00 110,790.00
3 ISO Shoulder Press Leverage Plate Load A 40,500.00 121,500.00
10 Foam Roller Short 856.00 8,560.00
8 Lat Pull Solid Handle Bar 1,815.00 14,520.00
5 Core Swing Blaster 4,750.00 23,750.00
10 7Grip Hole Rubber Plates 50.00 500.00
2 1. 2M Leather Punching Bag 3,880.00 7,760.00
5 Kettlebell 91.00 455.00
3 6ft. Olympic Chrome Barbell 4,185.00 12,555.00
3 7ft. Olympic Chrome Barbell 6,580.00 19,140.00
15 Vinyl Dumbbells 44.00 660.00
5 Loop Bands 130.00 650.00
10 Battling Rope 30MN Thick 52.00 520.00
4 Genuine Leather Boxing Gloves 2,200.00 8,800.00
2 Medicine Balls 748.00 1,496.00
3 Back Support Leather Belt 600.00 1,800.00
3 Squat Pad 588.00 1,764.00
2 53 Inches EZ Curl Olympic Bar 3,268.00 6,536.00
5 Low Density Mat 24MM x IM 550.00 2,750.00
5 Aerobic Stick 400.00 2,000.00
2 10kg Bumper Plate 1,670.00 3,340.00

3 Fixed Rubber Barbell with Chrome Handle with

Rack 15,500.00 46,500.00
10 TRI-Handle Iron Plates 40.00 400.00
3 Iron Plates Dumbbell 2,060.00 6,180.00
2 Weightlifting Platform 14,500.00 29,000.00
Total 749,835.00 1,646,183.00

Table 4: Juice Bar Equipment

Particular Amount
Glasses and straight bent stainless steel revisable
straw 1,858.00
Cooler and refrigerator 96,096.00
Ice machine 44,000.00
Chairs 15,391.00
Blender 1,400.00
Paring knives 3,200.00
Cutting boards 500.00
Plates and spoons 920.00
Mason jar 400.00
Electric stove 5,737.00
Kitchen tool set 325.00
Microwave oven 9,163.00
Total 178,990.00

Table 5: Supplies
Quantity Particular Amount
1 box Ball pen 120.00
1 box Pencil 100.00
10 pieces Eraser 50.00
4 pieces Pad Paper 130.00
1 Box Envelope 150.00
5 pieces Notebooks and Notepads 135.00
1 piece Filing Cabinet 1,200.00
2 pieces Stapler 200.00
1 box Staple wires 150.00
2 pieces Staple Remover 165.00
3 pieces Scissors 300.00
2 pieces Box Cutter 250.00
3 boxes Paper Clips 300.00
2 pieces Masking tape 125.00
2 pieces Packing tape 120.00

1 box Sticky notes 250.00

3 pieces Pencil Sharpener 150.00
2 boxes Markers 400.00
1 piece Bulletin Board 1,200.00
2 boxes Pushpins 105.00
2 boxes Journals 850.00
2 pieces Broom 300.00
2 pieces Dustpan 150
5 pieces Garbage Bags 100
Total 7,000.00


The utilities of the gym are presented below and was computed for the 3 years

operation of business:

Table 6: Utilities
Particular Amount
Water expense 5000/month 180,000.00
Electricity expense 10,000/month 360,000.00
Communication expense 24,000.00
Total 564,000.00

Raw Materials

The raw materials that will be used for the production of goods for the bar is

identified with the amount

Table 7: Raw Material

Particular Amount
Vanilla non – fat yogurt ₱ 625.00
Vanilla protein powder 20,450.00
Granola 3,980.00
Flax meal 2,475.00
Powdered peanut butter 5,700.00
Collagen 2,465.00
Chia seeds 4,975.00
Cinnamon 315.00
Almond milk 815.00

Almond butter 6,145.00

Honey/ maple syrup 3,500.00
Pitted dates 4,250.00
Raw almonds 3,360.00
Bread 300.00
Cacao powder 1,550.00
Coconut milk 1,675.00
Almond breeze 4,745.00
Dark cocoa powder 2,500.00
Low fat cottage cheese 1,965.00
Ground nutmeg 7,000.00
Olive oil 6,645.00
Brown rice 1,540.00
Mayonnaise 5,545.00
Swiss cheese 3,650.00
Feta cheese 1,600.00
Couscous 950.00
Panko bread crumbs 500.00
Dijon mustard 1,100.00
Sugar 250.00
Bai costa rica clementine 4,500.00
Blackberry/blueberry 1,100.00
Apples 1,250.00
Avocado 750.00
Egg 500.00
Orange 1,995.00
Ice 800.00
Spinach 235.00
Potato 225.00
Tomato 175.00
Tuna (canned) 175.00
Celery 160.00
Lemon 800.00
Vanilla extract 200.00
Turkey (sandwich) 2,250.00
Lettuce 350.00
Cucumber 310.00
Parsley 200.00
Kalamata olives 450.00
Skinless salmon fillet 3,750.00
Scallions 250.00
Banana 700.00
Mango 500.00
Strawberry 625.00
Salt 120.00

Pepper flakes 500.00

Pepper ground 245.00
Bell pepper 600.00
Chicken 750.00
Artichoke heart 1,245.00
Italian salad dressing 2,395.00
Chocolate protein powder 390.00
Espresso powder 12,610.00
Total ₱ 141,125.00

Waste Disposal

By encouraging reuse, recycling and resource recovery in a business can reduce the

amount of waste that ends up in a landfill. Reducing a business’s waste can save money

and benefit the environment.

That’s why Resto Bar-Bell develop a waste management plan to effectively manage

waste of the business.

a. Measuring business waste

For a quick visual waste assessment, some designated personnel will go

around to see how full the garbage bins before the collection truck will arrive for the


Once collected the information on how much liter of waste per week, the

business will know how much waste materials are produced by the business within a given

time frame.

b. Manner of disposal

The manner of disposing the wastes of the business is by segregating the

biodegradable from non-biodegradable and separating the waste that can be recycled like

plastic bottles, etc.


c. Identify Local Collectors of Recyclable Materials

After knowing how much material the business produce over a period and

the types of materials that can be diverted from landfill, the business now will identify the

most suitable waste and recycling collection contractors.

Following this waste management plan, the business will be making a great

contribution in reducing waste as well as waste materials that are recyclable that can be use

in generating income for the firm.

Production Cost

Computed production cost of needs offered by Resto Bar – bell gym is as follows:

Table 8: Production Cost

Particular Cost per Unit
Yogurt and fruit parfaits 127.37
High protein oatmeal 127.98
Rice cake with almond butter 127.42
Apple peanut butter energy bites 128.91
Hard-boiled egg avo toast 127.28
Veggie omelette with avocado 127.48
Tuna salad sandwich 127.39
Turkey sandwich 127.50
Couscous chicken salad 127.37
Dijon salmon cakes with couscous 127.52
Fresh orange smoothie 127.38
Almond coconut mocha smoothie 127.58
Blueberry banana protein smoothie 127.32
Mocha protein shake 127.61
Sweet potato pie smoothie 127.43
Peanut butter chocolate protein shake 127.55
Cherry juice 127.27
Banana vanilla orange smoothie 127.78
Orange mango smoothie 127.27
Green smoothie 127.27

Operation Cost

Resto Bar – bell gym will have the following service fee:

Table 9: Operation Cost

Membership Fee 300.00
Monthly dues of member 200.00
Student (fee) 30.00
Regular 50.00
Senior citizen 40.00

Chapter 6

Financial Plan

The Eight (8) Partners of Resto-Barbell shall have an equal share capital in the

amount of ₱2,500,000.00. The capital of each partner will come from their personal


List of Assumptions:

1. Sales will increase 20% every year and shall be on cash basis.

2. Service income will increase 20% every year.

3. Selling and Administrative Expenses will increase 5% every year.

4. The Depreciation of equipment and building is 10%.

5. Raw materials will increase 10% every year.

6. Income tax for the current year is payable on April 15 of the subsequent year.

Table 10: Projected Cost

Particular Amount
Land 2,500.00
Building 10,500.00
Gym Equipment 1,646,183
Bar Equipment 178,626
Furniture and Gadgets 200,000
Salaries and Wages 3,990,060
Utilities 564,000
Supplies 7,000
Advertising 7,500
Permits and Licenses 15,0000
Raw Materials 140,675
Contingency 250,938
Total 20,000,000

Projected Financial Statement

Table 11: Projected Income Statement

Projected Income Statement
2019 – 2021
2019 2020 2021
Sales 8,500,000 10,200,000 12,240,000
Less: Cost of sale
Raw Materials 140,675 154,743 170,217
Gross Profit 8,359,325 10,045,257 12,069,783
Add: Service Revenue 150,000 180,000 216,000
Total Revenue 8,509,325 10,225,257 12,285,783
Less: Operating Expenses
Advertising Expense 7,500 7,875 8,269
Supplies Expense 7,000 7,350 7,718
Salaries and Wages 3,990,060 4,788,072 5,745,686
Utilities 564,000 592,200 621,810
Permits and Licenses 15,000 15,750 16,538
Depreciation Expense 1,252,481 1,252,481 1,252,481
Total expenses 5,836,041 6,663,728 7,652,502
Income Before Tax 2,673,284 3,561,529 4,633,281
Less: Taxes 801,985 1,068,459 1,389,984
Net Income After Tax 1,871,299 2,493,070 3,243,297

Table 12: Projected Cash Flow Statement

Projected Cash Flow Statement
2019 – 2021
2019 2020 2021
Cash Inflow
Initial Investment 20,000,000
Sales 8,500,000 10,200,000 1,224,000
Service Revenue 150,000 180,000 216,000
Total Cash Inflow 28,650,000 10,380,000 12,456,000
Less: Cash Outflow
Construction of Building 10,500,00
Purchase of Land 2,500,000
Purchase of Gym Equipment 1,646,183
Purchase of Bar Equipment 178,626
Purchase of Furniture and 200,000
Purchase of Raw materials 140,675 154,743 170,217
Purchase of Supplies 7,000 7,350 7,718
Payment of Permits and 15,000 15,750 16,538
Payment of Advertisement 7,500 7,875 8,269
Payment of Salaries & Wages 3,990,060 4,788,072 5,745,686
Payment of Utilities 564,000 592,200 621,810
Payment of Taxes 801,985 1,068,459
Total Cash Outflow 19,749,044 6,367,975 7,638,697
Net cashflow 8,900,956 4,012,025 4,817,303
Add: cash Beginning 8,900,956 12,912,981
Cash Balance End 8,900,956 12,912,981 17,730,284

Table 13: Projected Balance Sheet

Projected Balance Sheet
2019 – 2021
2019 2020 2021
Current Asset
Cash 8,900,956 12,912,981 17,730,284

Property, Plant & Equipment

Land 2,500,000.00 2,500,000.00 2,500,000.00
Building (Net) 9,450,000.00 8,400,000.00 7,350,000.00
Gym Equipment(Net) 1,481,565.00 1,316,947 1,152,329.00
Bar Equipment(Net) 160,763.00 142,900 125,037.00
Furniture and Gadgets(Net) 180,000.00 160,000 140,000.00
Total Property, Plant & 13,772,328.00 12,519,847.00 11,267,366.00
Total Assets 22,673,284 25,432,828 28,997,650

Taxes Payable 801,985 1,068,459 1,389,984

Astrero, Capital 2,500,000.00
Aujero, Capital 2,500,000.00
Balberan, Capital 2,500,000.00
Bilag, Capital 2,500,000.00
Bondad, Capital 2,500,000.00
Castro, Capital 2,500,000.00
Costales, Capital 2,500,000.00
Lacebal, Capital 2,500,000.00
Partners’ Capital, Beg. 20,000,000.00 21,871,299.00 24,364,369
Add: Net Income 1,871,299 2,493,070 3,243,297
Total Partners Equity, End 21,871,299.00 24,364,369 27,607,666
Total Liabilities & Equity 22,673,284 25,432,828 28,997,650

Final Analysis

The financial ratios measure the liquidity, stability, and profitability of the Resto

Bar-Bell based on the projected financial statements.

Liquidity - The liquidity of the Resto Bar-Bell to pay its current liability is measured

through the current ratio.

Current Ratio - The extent to which a firm can meet its short-term obligations.

Current Asset
Current ratio =
Current Liabilities

2019 2020 2021

8,900,956 12,912,981 17,730,284

801,985 1,068,459 1,389,984

=11.10% =12.09% =12.76%

This means that there are 11.10% current assets to pay a 1-peso current liability in

2019, 12.09% in 2020 and 12.76% in 2021. It shows that the business is very liquid.

Working Capital - This is the difference between current asset and current liabilities.

Working Capital = Current Asset - Current Liabilities

2019 2020 2021

8,900,956 12,912,981 17,730,284

- 801,985 - 1,068,459 - 1,389,984
8,098,971 11,844,522 16,340,300

This means that the networking capital is adequate, which implies that the

business can pay off maturing short-term obligations and day-to-day expenses for


Equity Ratio – This shows the proportion of the assets invested by the owner.

Equity Ratio =
Total Asset

2019 2020 2021

20,000,000 21,871,299 24,364,369

22,673,284 25,432,828 28,997,650

=88.21% =86% =84.02%

The computed ratio indicates that the business will have a very stable operation.

Further, it shows that most of the assets were financed by the capital investments of the


Profitability Ratio – these are measured by computing the return on the total asset and

return on equity.

Net Income
Return on Total Asset =
Average Total Asset

2019 2020 2021

1,871,299 2,493,070 3,243,297

25,701,254 25,701,254 25,701,254

=7.28% =9.70% =12.62%


By 2021, the rate of return on net income earned by the resources is 12.62%

computed to 9.70% by 2020 and 7.28% by 2019. It can be gleaned that the profitability of

the Resto Bar-Bell will be low.

Return on Equity
Net Income
Return on Equity =
Average Total Liability

2019 2020 2021

1,871,299 2,493,070 3,243,297

21,871,299 24,364,369 27,607,666

=8.56% =10.23% =11.75%

This means that the earned 8.56% by 2019 on invested capital compared to

10.23% by 2020 and 11.75% by 2021. This shows a low profitability of the Resto Bar-


Chapter 7


Every business industry contributes in the growth of economy. Resto bar-bell is a

business venture that provides services and products, specifically food and beverages, for

its target market. While providing such things in the market. Resto bar-bell contributes in

the economy. Specifically, on the aspects of its employees, the government and other

beneficiaries. However, this study only identifies the socio-economic benefit of the

business venture on the afore mentioned aspects.

Employees of Resto Bar-bell

Resto bar-bell benefits its own employee’s by providing:

 Employment Opportunities

As a business industry, resto bar-bell provides employment opportunities

 Development of Employees

Resto bar-bell will not only provide tangible benefits, but it shall also

provide knowledge and skills for its employees. Another one is experiences that

they can acquire through time as they work in the business industry.

Salaries and other Benefits

The most common benefit of a business industry for its employee’s is salaries and

other benefit.

The Government

Resto bar-bell benefits the government through economic growth. The business

enterprise minimizes unemployment rate in the country.

 Decent Work

 Minimization of Poverty

Other Beneficiaries

 Industry Innovation

 Healthier lifestyle

 Corporate Social Responsibility