CALOOCAN CITY BUSINESS HIGH SCHOOL

Sikatuna Ext., Urduja Village, Caloocan City

__________________________________________________________________________________

BUSINESS PLAN
Of Group 4

Submitted by:
Maxene V. Valencia
Ken Vincent C. Vasquez
Mark Christian A. Villanueva
Louize Anne H. Padron
Irish D. Petarge
Marylyn Pole Recto
Charity R. Rodriguez
Danica P. Sanglay
Joana B. Tomaodos

Submitted to:
Mr. Marvin F. Nomabilis, MaEd

Submitted on:
July 7, 2022
 Brand Name
Cramble Brew

PRIMARY LOGO

TAGLINE
“You’re blend with a twist!”

SECONDARY LOGO

COLOR PALETTE

TYPOGRAPHY

Owned by:
Maxene Valencia
L18 B28 PKG2 PH10 Bagong Silang, Caloocan City

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 Table of Contents
Mission and Vision ………………………………………………………………………… 4
Executive Summary ……………………………………………………………………….. 5
Business Description ……………………………………………………………………… 7
Market Analysis ……………………………………………………………………………. 9
Industry Overview …………………………..…………………………………….. 9
Target Market ………………………………………………………………………10
Competitive Analysis …….………………………………………………………………..10
Direct Competitors ……………………………………………………………….. 10
Indirect Competitors ………………………………………………………………11
SWOT Analysis ……………………………………………………………………. 11
Marketing Plan ……………………………………………………………………………. 12
Pricing ……………………………………………………………………………… 12
Distribution …………………………..……………………………………………. 13
Promotion …………………………………………………………………………. 13
Product ……………………………………………………………………………. 14
Operating Plan …………………………………………………………………………… 15
Method ……………………………………………………………………………. 15
Physical Plant ……………………………………………………………………… 16
Machinery and Equipment ……………………………………………………… 17
Names of Suppliers of Raw Materials ………………………………………….. 18
Organizational Plan ……………………………………………………………………… 19
Form of Ownership ……………………………………………………………… 19
Management Team Backgrounds ……………………………………………… 19
Roles and Responsibilities of Members of Organization ……………………. 20
Financial Plan …………………………………………………………………………….. 22
Income Statement ………………………………………………………………. 22
Balance Sheet …………………………………………………………………… 23
Sources and Funds of Data ……………………………………………………. 23
Appendices ……………………………………………………………………………… 24
Breakdown Cost ..………………………………………………………………. 24
Price List from Suppliers ……………………………………………………….. 28
Permits …………………………………………………………………………… 30

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 Mission

We strive to bring back your childhood dessert with a twist

by providing quality cold coffee experience at an
affordable price and sustainable packaging.

Vision

We envision the coffee industry without plastic and cold

coffee available for everyone.

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I. Executive Summary

As cold coffee is one of the trending beverages today, especially to the

youth, Cramble Brew offers quality taste of coffee-flavored ice scramble with unique
toppings. Cramble Brew lets you taste the past from your childhood while also
moving ahead for a cleaner environment in the future as it eliminates sinlgle-use
plastics in terms of packaging. It is a sole proprietorship type of business since it
easy to build, maintain and operate by a single person. This type of business has
also minimal legal cost and the profit of the business can be treated as the own
income of the owner.

Traditionally, Ice Scrambles are pink, sweet, and colorful because of its
ingredients such as food coloring and sugar. Whereas Cramble Brew’s
coffee-flavored ice scrambles are not so sweet because of the coffee but toppings
are available to make your ice scramble sweeter and creamier to balance the taste
with a bitterness of coffee. Lots of ice scramble businesses have also discovered
different flavors of ice scramble such as ube, pandan, mango, chocolate, etc. As
mentioned earlier, iced coffees are “in” these days; however, it is costly and mostly
available on mall stalls or stand alone stalls. Because of this, Cramble Brew will offer
cold coffee in an ice scramble form to provide cold coffee that everyone can afford.
Coffee-flavored ice scrambles of Cramble Brew are available in different sizes such
as small in an 8 ounce cup, medium, in a 12 ounce cup, and large in a 16 ounce
cup. Furhtermore, as plastic pollution still continue eradicating the cleanliness of our
environment, we will eliminate the use of plastics in packaging our product. Biscuit
straws will be an alternative for the plastic straws to support the environmental
development of our community. The owner of Cramble Brew has enough
experience in selling goods, making beverages, and managing finances to operate
the whole business.

Ice scrambles do not require expensive ingredients for it to be made. It is

why this type of business has been in the food and beverage industry for a long
time already. So, incorporating cold coffee–which is costly offered by
businesses–into an ice scramble will save a lot of students wanting to experience
the taste of an iced coffee but has limited budget.

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 It is the strength of the company to need inexpensive ingredients to make a
product and its proximity to suppliers and prospective customers as well. Its
packaging is also appealing to its customers as Gen Zs prefer sustainability over
aesthetics. On the other hand, the sales of Cramble Brew may decline during the
rainy season as it is cold during those times. Yet, cold coffee lovers may still buy
from our store despite the weather. We also have the opportunity to expand our
coffee flavors or make our products flexible by letting the customers request to omit
certain ingredients. However, given the fact of our business's proximity to suppliers
and customers, we are also nearby other stores which offer snacks and beverages.
Still, Cramble Brew will ensure to provide quality products to keep its customers
with us.

A coffee-flavored ice scramble in an 8 ounce cup retails for 25 pesos, in an 12

ounce cup retails for 33 pesos, and in an 16 ounce cup retails for 42 pesos. The
pricing was computed through cost-plus pricing, summing all the variable and fixed
costs–direct and indirect–together with the markup percentage of 15%.

As the manufacturer, we will be getting raw materials from the supplier, then
the products that will be produced by our business will be given to the
customers–which demand raw materials. The promotion of our products will be
mainly posted on our social media accounts but physical flyers will also be
distributed and tarpaulins will also be hanged.

The packaging of the product is economically designed to eliminate use of

plastic packaging for a better environment. Aside from the sustainable packaging of
our product, it is also possible for the toppings to be removed from the ice
scramble. The bitterness and sweetness of the coffee cramble can be adjusted
however the customers like it. It is general for foods and beverages to be consumed
immediately. But, Cramble Brew will use paper cups with aluminum foil inside to
prolong its cold state for a bit longer.

The manufacturing process of the product will be done at home. The process
includes crushing of ice, and mixing and stirring of the raw ingredients together with
the ice. Other materials that are for toppings will be sprinkled on the ice scramble
and insert a biscuit straw or chocolate wafer stick on it. Although the manufacturing

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business is based at home, it is only near the suppliers where the raw ingredients
will be bought.

Cramble Brew will accept payments through cash or online means,

specifically through GCash. The machines and equipment that will be used in the
business are the ice crusher, electric stirrer, table and chairs, flourescent lamp, and
electric fan. Gadgets for telecommunication will also be used such as mobile phone
and social media sites.

Cashier and barista are very important part of this business for they are the
ones who creates the actual product and records the transaction between the
business and the consumer. Qualifications are set for each position together with
their roles and responsibilities.

Lastly, the pro forma income statement and pro forma balance sheet and
presented to show the forecast of the business.

II. Business Description

A. Food Dessert Industry

Ice scramble is a Filipino delicacy that is made from milk and sugar that is put
together with shaved ice. It is a famous street food even in the earlier decades.
Today, an idea was thought which is to put a twist on an ice scramble which is to
integrate coffee and add chocolate chips, brownie and cookie crumbs.

Cramble Brew will be the best spot to go to if you are looking for a
traditional yet unique coffee experience. Trying out offering coffee-flavored ice
scrambles is a good business to start. According to McDonell (2022), while more
people are visiting coffee shops, the country’s preferred type of coffee is instant or
soluble coffee. Thus, with demand for coffee increasing over the last decade, it
appears to be a promising prospect.

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 B. Business Structure

Sole propietorship was chosen to be the type of business because:

● It is easy to build and maintain
● The owner has complete control and decision-making power
● It has minimal legal cost
● Any profit of the owner makes is simply treated as his/her own income

C. Reasons for Choosing the Business

Most businesses offer ice scrambles that only include milk, sugar, and food
coloring. Others offer different flavors such as buko pandan, strawberry, ube, melon,
and chocolate. There is no business yet that offers coffee-flavored ice scramble.
With that, an idea popped up to make ice scramble in a new way by integrating
coffee without compromising its affordability. Iced coffee is the go-to drink of most
people these days, especially students who are often seen with iced coffee on their
hands. Thus, Cramble Brew is started to offer cold coffee at a much affordable price.

D. Products

Cramble Brew offers coffee-flavored ice scramble topped with powdered

milk, chocolate chips, brownie crumbs, and cookie crumbs and is also drizzled with
chocolate syrup. Customers may request to omit toppings but the price will stay the
same. The coffee-flavored ice scrambles are available in different sizes which are
small on 8 ounce cups, medium on 12 ounce cups, and large on 16 ounce cups.

E. Possible Problems and Solutions to the Problem

There are people who likes coffee but are not allowed to take too much of it
like children, elderly, or people with disease that prohibits them to drinking coffee.
Therefore, we can give them options on lowering the caffeine level and have more
milk on their coffee cramble. Essentially, as plastic pollution keeps on fostering our

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planet, Cramble Brew uses paper cups and biscuit straws to be economical and
promote sustainability.

F. Background of Entrepreneur

The owner, Maxene Valencia, has a personal experience of selling goods as

her family has a sari-sari store business in which she is also helping. In fact, the
owner is actually a coffee-lover and realized that lots of people are being into iced
coffees lately and it seems to be a trend at the moment as we are seeing Facebook
and Instagram stories flooded with pictures of cold-coffee drinks. So, she decided to
build Cramble Brew that offers coffee-flavored ice scrambles instead of typical ice
scrambles with just milk, sugar, food coloring, and common flavors. Technically, the
owner is currently studying on ABM strand and has an outstanding grade on her
accounting subjects, as well as on marketing. Also, she just recently passed the NC
III Bookkeeping Assessment by TESDA which upholds her credibility and eligibility
in operating a business.

III. Market Analysis

A. Industry Overview

Ice Scrambles are inexpensive to create which explains their long-standing

attraaction to children with limited resources. With the use of an inexpensive ice
shavor, ice blocks, which are cheap to begin with, can generate dozens of servings
per block. Per serving, evaporated milk, food coloring, and sugar cost only a few
centavos. In the 1980s, an ice scramble cost little more than one peso; even in
today’s inflated economy, a quality cup of the stuff costs around 10 pesos. When the
ice scramble made its way into malls, we knew something was up. Food franchise
added a slew of additives to the huble slushy snack, including dollops of strawberry
syrup, dashes of pinigpig, mini-marshmallows morsels, and scoops of chocolate
nuggets, among others; instant mixes made a variety of other flavors available to
the scramble-crazed audience. The mall-based scrambles solved multiple issues at
the same time. First, they addressed the sanitary concerns that forced the ice

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scramble business to take a back seat when hepatitis rumors became too
widespread to ignore in the late 1980s. Second, it injected new concepts to the
scrambling realm: the ice breaker chain, for example, offers unusual toppings such
as krispies and ground-up Oreo cookies.

B. Target Market

Cramble Brew targets coffee lovers from high school to college students who
have limited allowances and are always on a budget. Students often drink coffee to
feel awake, improve concentration and mood, increase physical energy, and
alleviate stress. They need coffee to boost their productivity and energy since they
are studying and doing school requirements. Students at schools or universities and
colleges nowadays are avid coffee-lovers that they buy it before, in between, and/or
after class. Cramble Brew offers affordable goods that are capable for their budget,
a well-packaged product to keep its coolness and taste, loyalty cards for customers
who always buy our product, and a variety of toppings. The company also promotes
sustainability by using paper cups–instead of plastics–and edible straw. High school
and college students are usually into social media to shop, learn, and discover new
things. With the help of social media, it will be easier for the business to connect
with its consumers and promote the products to them.

IV. Competitve Analysis

A. Direct Competitors
1. Icebreaker Scrambles
2. CM’ Ice Scrambles and Milkshake
3. Happy Ice Scramble

B. Indirect Competitors
1. Starbucks
2. ChaTime
3. Vanitea Milk Tea

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 Our product stands out from the competitors because our ice scramble has a
coffee taste that is new to the market, and we are offering it at such an affordable
price that it is ideal for students who enjoy coffee but prefer it in cold state.
Essentially, its economical packaging is best for achieving a sustainable future for its
customers.

C. SWOT Analysis

Strengths
The greatest strength of our business is its proximity to the suppliers and
customers in spite of it being home based. It also consists of new flavor in the
ice-scramble industry that would entice the consumers. Another strength is its
sustainability as the company serves products in a plastic-free packaging. The newly
established business also produces quality products with coffee-flavors integrated
into an ice scramble. Essentially, the owner is well-experienced and credible.

Weakness
The weakness of the business is the seasonal sales of the product. The sales
of Cramble Brew may decrease during gloomy days or rainy seasons. Additionally,
we have only alloted a limited budget for our advertising needs.

Opportunities
People who love coffee will have a different variety and option than just an
ordinary coffee they usually taste because we offer unique flavorful sweet toppings.
The coffee-flavored ice scrambled will be based on their wanted and desired flavors.
Consumers can simply choose what toppings they want on their coffee cramble. We
can accumulate more customers as we improve the flexibility of our products.

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 Threats
To begin with, competitors will always be the main threat of any business. In
our case, the business is a line of food services. Due to this situation, the customers
will be portioned especially the location of the business is nearby other food stores.

IV. Marketing Plan

A. Pricing
To come up with the final price of our product, cost-plus pricing will be used.

Particulars Small Medium Large

Variable Costs
Coffee Powder 0.96 2 4
Powdered milk 1 3 4
Honey syrup 0.6 1 3
Chocolate wafer stick 0.69 0.69 0.69
Mini chocolate chips 0.53 1 2
Brownies 0.5 1 2
Cookies 0.5 1 2
Chocolate syrup 1.08 2.5 4
Ice bag 0.06 0.06 0.06
Garbage bags (medium) 0.68 0.68 0.68
Hand soap 0.36 0.36 0.36
Tarpulin 1.1 1.1 1.1
Flyer 1.16 1.16 1.16
Electricity 3 3 3
Water 0.6 0.6 0.6
Diswashing soap 0.1 0.1 0.1
Paper cup 1 1.38 1.9
Total Variable Costs 13.92 20.63 29.8
Fixed Costs
Depreciation - Electric strirrer 2.1 2.1 2.1
Depreciation - Electric ice crusher 1.1 1.1 1.1
Depreciation - Fluorescent Lamp 0.26 0.26 0.26
Depreciation - Electric Fan 0.96 0.96 0.96
Depreciation - Monoblock Table 0.58 0.58 0.58

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 Depreciation - Chairs 1.4 1.4 1.4
Facebook Online Ad 0.67 0.67 0.67
Total Fixed Costs 7.04 7.04 7.04
Total Cost Per Unit 20.96 27.67 36.84
Mark Up % 15% 15% 15%
Mark Up Amount 3.1935 4.2 5.418
Selling Price 25 33 42

B. Distribution

Our business accepts direct-payment of cash and online payment through

G-Cash from customers.

C. Promotion

In promoting our business, we consider using social media advertising,

direct promotion, and personal selling. Each of these promotional ways is
specifically explained on the following paragraphs.

Cramble Brew will mainly use Social Media Advertising as our way of
promoting since we only have limited sources of funds. Nevertheless, this will help
us boost our business as our target market mostly uses social media such as
Facebook, TikTok, Instagram, and the likes. This is also where we will post
announcements for new products or flavors and update our menu.

Our business will offer free taste on its opening day and offer a 10%
discount for students who brought a reusable straw once they present they

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identification card. We will announce promos and new flavors through posting on
different social media platforms, post an announcement physically at our physical
store and distribute flyers to inform our customers about it.

D. Product

Packaging
The packaging of our product will produce economic benefits as Cramble
Brew uses paper cups and biscuit straws to eradicate single-use plastics as a
material for packaging and also reduce plastic-pollution. Cramble Brew promotes
plastic-free environment and values sustainability more than aesthetics.

Features
One of the great features of our product is its unique toppings which are
chocolate chips, cookie crumbs, and brownie crumbs which are not usually seen as
add-ons on other drinks. Our coffee crambles are also customizable. Customers may
request to omit some syrup or toppings that they do not want on their coffee
cramble, especially if consumers do not like it to be too sweet.

Quality
Other than the use of sustainable packaging, our product is of great quality
ingredients and caters to the health of our consumers. Moreover, the ice will not be
easily melted because Cramble Brew uses a paper cup with aluminum foil to
prolong the life of the product as it contains shaved ice.

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 Usability
The freshness and coolness of the product can be maintained or kept cool.
Cramble Brew assures to prolong usability of the products; however, it must be
consumed immediately for it cannot be kept for a long span of time.

VI. Operating Plan

A. Method
1. Manufacturing of Goods

2. Distribution of Goods

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 B. Physical Plant

Cramble Brew is a business that is based at home. A table will be placed on

the front yard near the gate to sell the goods. This method is used since the
resources are only limited. Although it is operated at home, the location of Cramble
Brew is near the church, market, and school which is their prospective market. Thus,
the business can generate lots of customers within this area.

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 C. Payment Process

There are different payment options that can be used. However, in our case,
customers can only pay through two options:

1. Cash. This is one of the most common and easiest form of payment.
On deliveries, cash-on-delivery is accepted. However, cash is slowly
going out of favor with younger consumers. Since our target
consumers are younger consumers, this option would be the most
convenient way for them.

2. Online payments. This allows customers to safely make large

purchases. It can also be quicker and easier than accepting cash or
checks.

D. Machinery and Equipment

1. Equipment and Other Facilities

● Tables and chairs. Tables will be used to put our ingredients and
equipments. Chairs will be used by the employees to take a rest
from standing, as well as the customers while waiting for their
order.
● Plastic containers. This is where the ingredients will be stored
such as coffee powder, chocolate chips, etc.
● Ladle and spoons. These tools are used for stirring the coffee
cramble and putting ingredients/toppings.
● Electric Stirrer. This equipment is common for industries such as
food, beverage, as well as cosmetics. In Cramble Brew, it will be
very useful as it automates the repetitive tasks which is needed
on mixing the ice with coffee.

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 ● Electric Ice Crusher. This will be used for making blocks of ice
into crushed ice. This is important to convert ice into a form that
is easy to eat.
● Cooler. It is a container as an insulated chest, in which
something may be kept cool. This is functional to the business
as it is needed to keep the coffee cramble in low temperature.
● Lights. These are needed to keep the area lit, especially at night
to keep it seen along the road.
● Fan. It is an equipment needed for the stall to keep ourselves
cool from the heat of the sun; especially the business is in a
tropical country.

2. Telecommunications and Information Technology

● Mobile phone. It is a telecommunication connection needed by

the business to keep up with its customers. Aside from its
communicating purposes, its camera can also be used to take
pictures of our product and upload it to Social Media sites
which can also be accessed through this type of gadget. This
can be also used to receive online payments.
● Website and social media sites. Cramble Brew will be using
Facebook, TikTok, and Instagram to promote their product. This
can be helpful to our business as the products can be promoted
and can keep the customers updated through these social
media sites.

E. Names and Suppliers of Raw Materials

● Kings Smart Grocery

- Coffee Powder
- Powdered Milk
- Chocolate Wafer Stick
- Brownies

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 - Cookies
- Ice Bag
● MelJoyce Store
- Honey Syrup
- Chocolate Syrup
- Mini Chocolate Chips
- Paper Cups

VII. Organizational Plan

A. Form of Ownership

We chose to have a sole proprietorship type of business because; (1) it is

easy to build and maintain, (2) the owner has complete control and decision making
power, (3) it has minimal legal cost, and; (4) any profit of the owner makes is simply
treated as his/her own income.

B. Management Team Backgrounds

Owner: Maxene Valencia

Maxene has the ability to lead a business by delegation, knowledge,
experiences, and also trustworthy. She is also an organized and authoritative person
who finds resources when needed, has commitment and dedication towards her
work, and leadership that can handle the team and customers. She is also good in
solving problems and thinks of a good strategy for the sake of the people around
her.

Cashier: Maxene Valencia

Maxene has a good mathematical skill, good communication, and time
management skills. Significantly, she passed the Bookkeeping NCIII Assessment
which makes her a more credible cashier. Therefore, she has experience and
familiarity with basic accounting and which is a great help in the daily operation of

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the business as it handles a lot of transactions between the customers and suppliers.
Aside from her experiences, Maxene is friendly, understanding, and a
well-presented person to everyone. Thus, customers would be comfortable in
communicating with her.

Barista: Maxene Valencia

Maxene starts to part time job for being a barista in a coffee shop owned by
her aunt in the previous year and received a good recognition because of her skills
in making coffee with a great taste. She has a skill in making and serving quality
beverages. As she is also a coffee lover, she likes experimenting different coffee
flavors. She has a strong ability to multi-task which is good if the shop has to
manage lots of customers. Maxene has a good memory and is also great at
communicating and working with different people.

C. Roles and Responsibilities of Members of Organizations

Owner. The owner is in charge of setting budgets and sales estimates, as well
sa ensuring that the organization meets them. Customers may be invoiced,
delinquent accounts must be collectected, the accounting system must be kept up
to date, and bank statements may be reconciled by the owner.

Cashier. The cashier is in charge of accepting payment in the form of cash

and online payments only. At the start and end of the shift, the chasier should count
the money inside the cash drawers to check that the quantities are proper with the
list of transactions during the day. The cashier must have the ability to quickly and
accurately operate cash registers and make sure that they are balanced, etc.
Significantly, the cashier should have a positive attitude when dealing with
customers and knows how to handle complaints.

Qualifications for Cashier.

● Can work in a fast-paced atmoshpere
● Maintains professional demeanor at all times
● At least 6 months of basic computer experience is required

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 ● Passed the NCIII Bookkeeping Assessment
● Senior High School Graduate from ABM Strand
● At least 18 years old or above

Barista. The barista is in charge of making the actual product. She stirs and
mix all the ingredients together. She is also in charge of serving the order of the
customers. Welcoming the guests warmly is also part of her job. They also clean and
sanitize their work areas, seating ares, as well as the equipment and tools.

Qualifications for Cashier.

● At least 1 year experience in coffee industry
● At least High School Graduate
● At least 18 years old or above
● Has pleasing personality
● Exceptional listening and communication skills
● Ability to walk, bend, and stand for extended periods
● Training and willingness to continue learning about food preparation

Terms and Conditions/Contract

All members and staff must not divulge any trade secrets or other
confidential information connected to Cramble Brew or any of its activities,
including for which the business owes a duty of confidence to any third party, either
during the employment or after their termination. The contract is valid for a year.
Specifically, one party may terminate the duration of the contract with reasonable
notice to the other.

Development of Employees
By giving our staff all the tools and resources they need to execute their jobs
properly is the first step in ensuring their success. As the team grows, it can be put
into effect from an employee’s first day on the job and beyond by developing a
knowledge base of vital information and best practices for new recruits.

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VII. Financial Plan

A. Pro Forma Income Statement

Cramble Brew
Projected Income Statement (in Pesos)
For the period ended December 31, 2022

Actual Projected for 2022

January to December
2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Sales 117,000 9,742 9,875 10,154 10,209 10,092 8,921 8,823 9,742 9,862 9,792 9,578 9,432

Cost of Sales

Materials 31,896 2,658 2,239 2,291 2,307 2,892 1,523 1,892 2,178 1,945 2,543 2,016 2,004

Labor
(Mark-up) 17,550 1,461 1,481 1,523 1,531 1,514 1,338 1,323 1,461 1,479 1,469 1,437 1,415

Total Cost of
Sale 49,446 4,119 3,720 3,814 3,838 4,406 2,861 3,215 3,639 3,424 4,012 3,453 3,419

Gross Profit 67,554 5,623 6,155 6,340 6,371 5,686 6,060 5,608 6,103 6,438 5,780 6,125 6,013

Operating
Expenses 32,952 8,154 2,243 2,309 2,012 2,492 2,120 2,259 2,290 2,016 2,331 2,215 2,152

Operating
Profit 34,602 -2,531 3,912 4,031 4,359 3,194 3,940 3,349 3,813 4,422 3,449 3,910 3,861

Net profit
before taxes 34,602 -2,531 3,912 4,116 4,418 3,194 3,940 3,349 3,813 4,422 3,449 3,910 3,861

Taxes 1,038 86 86 86 86 86 86 86 86 86 86 86 86

Net Profit
after taxes 33,564 -2,617 3,826 4,030 4,332 3,108 3,854 3,263 3,727 4,336 3,363 3,824 3,775

Gross Profit - Operating Expenses = Operating Profit

Sales - Total Cost of Sales = Gross Profit
Materials + Labor = Total Cost of Sales

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 B. Pro Forma Balance Sheet

Cramble Brew
Projected Income Statement (in Pesos)
For the period ended December 31, 2022

Audited Forecasted
Balance Sheet Balance Sheet
as of Dec 31, 2022as of Dec,2023 Assumption used

Assets
Current Assets
Cash 32,073.00 35,280.30 Assume increase of 10% from last year
Consumable Supplies 31,896.00 35,085.60 Assume increase of 10% from last year
Non-Consumable Supplies 1,803.00 1,803.00 Assume same level as last year
Office Supplies 2,692.00 2,692.00 Assume same level as last year
Total Current Assets 68,464.00 74,860.90
NonCurrent
Furnitures & Fixtures 1,770 1,770 Assume same level as last year
Machine & Equipment 3,992 3,992 Assume same level as last year
Accumulated Depreciation -662 -662 Assume same level as last year
Total Non-Current Assets 5,100 5,100
Total Assets 73,564.00 79,960.90

Liabilities
Owner's Equity
Paid-in Capital 40,000.00 43,040.50 Assume increase in paid-in capital
Retained Earnings 33,564.00 36,920.40 Additional Net profit after Taxes
Total Liabilities and Equity 73,564.00 79,960.90

C. Sources and Application of Funds

For our source of funds, we decided to use our savings. Each members will
provide their own saving depending on their budgets. If the sources isn't enough
then I would give more of the remaining sources to avoid borrowing money.
The money will be use in buying materials, equipments and ingredients. We
would plan and set the required money for each material needed. Buying cheaper
but still high quality equipments, materials and ingredients is required to save up
money for future use.

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 APPENDICES

Appendix A. Breakdown Cost

Consumable Supplies

Items Qty Unit Unit Price Monthly Annually

Coffee powder 1 kilogram Php 289 Php 289 Php 3,468

Powdered milk 1 kilogram Php 300 Php 300 Php 3,600

Honey Syrup 330 milliliters Php 180 Php 180 Php 2,160

Chocolate wafer stick 380 grams Php 52 Php 208 Php 2,496

Mini chocolate chips 500 grams Php 80 Php 160 Php 1,920

Brownies 200 grams Php 60 Php 240 Php 2,880

Cookies 400 grams Php 80 Php 160 Php 1,920

Chocolate Syrup 750 milliliters Php 162 Php 324 Php 3,888

Paper Cups (8oz) 50 pieces Php 50 Php 100 Php 1,200

Paper Cups (12oz) 50 pieces Php 69 Pho 138 Php 1,656

Paper Cups (16oz) 50 pieces Php 95 Php 190 Php 2. 280

Ice Bag 100 pieces Php 20 Php 20 Php 240

Garbage bags (Medium) 10 pieces Php 68 Php 204 Php 2,448

Hand Soap 750 milliliters Php 110 Php 110 Php 1,320

Dishwashing Soap 1 liter Php35 Php 35 Php 420

Total Consumable Supplies Php 2,658 Php 31,896

Non-Consumable Supplies

Items Qty. Unit Unit Price Total Amount

2-Grid Box Container 2 pieces Php 39 Php 78

Food Canister (2.5L) 2 pieces Php 51 Php 102

Cooler Box 52L 1 piece Php 1,399 Php 1,399

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Long Scooper 2 pieces Php 15 Php 30

Short Scooper 2 pieces Php 12 Php 24

Round Cleaning Rags 25 pieces Php 25 Php 25

Sponge 1 piece Php 15 Php 15

Trash Can 2 pieces Php 130 Php 130

Total Non-Consumable Supplies Php 1,803

Office Supplies

Items Qty. Unit Unit Price Monthly Annually

Ballpens 12 pieces Php 50 Php 50 Php 200

Good for 3 months

Correction Tape (30m) 1 piece Php 37 Php 111 Php 444

Good for 3 months

Receipt Booklet (60 pages) 16 piece Php 6 Php 96 Php 1,152

Good for 1 month

Record Book 2 piece Php 50 Php 50 Php 100

Good for 6 months

Self-inking Stamp (Logo) 1 piece Php 400 Php 400 Php 400
Good for 1 year

Ink Refill for Stamp 1 piece Php 99 Php 99 Php 396

Good for 3 months

Total Office Supplies Php 2,692

Machine and Equipment

Items Qty. Unit Price Total

Electric Stirrer 1 Php 1,900 Php 1,900

Fluorescent Lamp 1 Php 230 Php 230

Electric Ice Crusher 1 Php999 Php 999

Electric Fan 1 Php 863 Php 863

Total Machine and Equipment Php 3,992

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 Furniture and Fixtures

Items Qty. Unit Price Total

Monoblock Table 1 Php 520 Php 520

Chairs 5 Php 1,250 Php 1,250

Total Furniture and Fixtures Php 1,770

Advertising Expense

Items Quantity Unit Price Annually Price

Tarpulin 2 pieces Php 330 Php 660

Flyer 100 pieces Php 350 Php 2,100

Facebook Online Ad 5 days session per month Php 600 Php 7,200

Total Advertising Expense Php 9,960

Utilities Expense

Items Sources Bill Monthly Total

Electricity Meralco Php 1,000 Php 12,000

Water Maynilad Php 200 Php 2,400

Total Utilities Expense Php 1,200 Php 14,400

Legal Expenses

Licensing Permit Price

Mayor’s Permit for Business Php 1,500

BIR Registration Php 500

DTI Permit Php 200

FDA Permit Php 200

Barangay Permit Php 500

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DOLE Permit Php 3,000

Total Legal Expenses Php 5,900

Projected Cost

Expenditures Cost

Consumable Supplies Php 31,896

Non-Consumable Supplies Php 1,803

Office Supplies Php 2,692

Machine and Equipment Php 3,992

Furniture and Fixtures Php 1,770

Advertising Expense Php 9,960

Utilities Expense Php 14,400

Legal Expense Php 5,900

Total Projected Cost Php 72,413

Appendix B. Price List from Suppliers

Kings Smart Grocery

Name of Raw Material Price

1 kg Coffee Powder Php 289

1 kg Powdered Milk Php 300

380 g Chocolate Wafer Stick Php 52

200 g Brownies Php 60

400 g Cookies Php 80

100 pcs Ice Bag Php 20

10 pcs Garbage Bag (Medium) Php 68

750 ml Hand Soap Php 110

1 L Dishwashing Soap Php 35

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 MelJoyce Store

Name of Raw Material Price

330 ml Honey Syrup Php 180

750 ml Chocolate Syrup Php 162

500 g Mini Chocolate Chips Php 80

50 pcs Paper Cups (8 oz) Php 50

50 pcs Paper Cups (12 oz) Php 69

50 pcs Paper Cups (16 oz) Php 95

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Appendix C. Permits

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