“SPICE- UP

YOUR CRAVINGS ALLURE: THE PERFECT JAR OF FLAVORS, FROM DISH TO CHIPS”

BUSINESS PLAN
Submitted To:

Mr. John Solis

Submitted By:

FERLIN DUPIÑO
NATHALIE GOYALA
ERICA PEREZ
JOHN PAUL LLOREN
MARIA FE MERDEGIA
JEAN ROSE ATABAY
JONALY DELA RAMA

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 TABLE OF CONTENTS

I. TITLE PAGE …………………………………………………………………………………………………………

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II. TABLE OF CONTENT……………………………………………………………………………………………..
2
III. INTRODUCTION…………………………………………………………………………………………………...
3
NAME IF THE BUSINESS
ADDRESS OF THE BUSINESS
NAME OF THE OWNER
DESCRIPTION OF THE BUSINESS
LOCATION OF THE BUSINESS
ESTIMATED FUNDS
IV. EXECUTIVE SUMMARY………………………………………………………………………………………......
4
INTRODUCTION
BUSINESS VISION, MISSION, OBJECTIVE, AND GOAL
BUSINESS MODEL
V. ENVIRONMENTAL ANALYSIS……………………………………………………………………………………
6
SWOT ANALYSIS
VI. BUSINESS DESCRIPTION………………………………………………………………………………………..
7
PRODUCT DESCRIPTION
SIZE OF THE BUSINESS
PERSONNEL REQUIRMENT
VII. ORGANIZATION PLAN………………………………………………………………………………………….
8
FORM OF BUSINESS ORGANIZATION
LIABILITY OF THE OWNER
ORGANIZATIONAL STRUCTURE
ROLE OF THE OWNER
PROPOSED SALARY
VIII. OPERATIONAL PLAN…………………………………………………………………………………………..
12
EVALUATION OF SUPPLIER
PURCHASE PROCEDURES
STORAGE AND INVENTORY CONTROL
SALES OF PROCEDURES
IX. PRODUCTION PLAN…………………………………………………………………………………………….
14
PRODUCTION SCHEDULE
PRODUCTION PROCESS
EQUIPMENT REQUIRED
SOURCES OF MATERIALS
ESTIMATED PRODUCTION COST
X. MARKETING PLAN………………………………………………………………………………………………..18
PRODUCT
PLACE
PROMOTION
PEOPLE
PACKING
POSITIONING
XI. FINANCIAL PLAN…………………………………………………………………………………………………
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CAPITAL REQUIREMENTS

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 FINANCIAL PROJECTIONS
INCOME STATEMENT
a. STATEMENT OF FINANCIAL POSITION
b. STATEMENT OF COMPREHNEISVE INCOME
c. STATEMENT OF CHANGES IN EQUITY
CASH FLOW

III. INRODUCTION

D' Fishylicious (crispy spicy Dilis)

Business address: pearlindupiñ[email protected] Dimasalang Masbate
Business owner: FERLIN DUPIÑO
Business idea: The business D' Fishylicious is a manufacturer-type business that will produce
a crispy, spicy fried anchovy (dilis) that is affordable for everyone. This spicy dilis will be put
in a jar or even in a pack, so it can be an easy-to-eat snack and dish for everyone. We all
know that Dimasalang is surrounded by the sea; that's why fishing is one of the livelihoods
here, but sometimes during rainy seasons, the income of the fishermen is declining, so to
show them our help and also to every consumer that doesn't have enough income to have a
good dish, this uniqueness came up, to let people taste something new, delicious, and
affordable.
Location of the Business: Our business will be built in DIMASALANG POBLACION
ANTONIO STREET because it is close to the ELAVEL STATION, which will provide us
with easy importation of our product. We want to put our business here in Dimasalang
because it will be easy for us to get the primary ingredient that we need, which is the dilis,
and we also want to show our help and appreciation to our local fisheries (Mangingisda).
Requirements of funds and source: Our estimated needed fund is 300,000 PHP.
The following will show the expenses:
LAND RENT: 15,000
BUILDING: 75,000
ANCHOVIES (DILIS): 10,000

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DELIVERY VAN (IMPORTER VAN) : 150,000
OTHER INGREDIENTS (SILI, KETCHUP, SUGAR, OIL, SESAME SEEDS, SALT, etc.):
20,000
OTHER NEEDED EQUIPMENTS( JAR, PACKAGING TOOLS): 30,000

IV. EXECUTIVE SUMMARY

Food dehydration is the world’s oldest method of food preservation. Food processing is the
process by which many types of food can be preserved for indefinite periods by extracting
moisture, thereby inhibiting the growth of microorganisms. A sun drying process has been
useful in preserving food, and with the D’Fishylicious manufacturing company, we take over
to give people the taste of the famous sun dried food, especially fish varieties, so they can
indulge in this fund of delicacies.

Mission
The D'Fishylicious manufacturer is a highly dynamic company committed to serving quality
and well-preserved sun-dried food products. D'Fishylicious aims to develop the most special
and delicious food so that customers will indulge and feel satisfaction from the food they eat.
And we wanted to become a known viand and snack for everyone and to be remembered as
the best Dilis manufacturer in the Philippines. And the most important mission of
D'Fishylicious is to become a very well-known importer of dried spicy dilis, not just in
Dimasalang but in the whole Philippines.
Vision
Our vision is to become the best importer of Anchovy (Dilis) within the next 10 years. And
the D'Fishylicious will be part of the famous recipe that Dimasalangeños produces.
Goals
To be the number one importer of dried dilis. And also to help the Dimasalangeños become a
known dried fish Dilis maker. And to fill every corner of Masbate and the Philippines with
our professionally packaged and processed dried fish processing and packaging. To give the
customers the most unique and delicious dilis that they have ever had.

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Objectives
To create an alternative livelihood that will center on the production, distribution, and
marketing of delicious and high-quality dried spicy anchovy. And to offer and produce
processed fishery products that meet the standards of safety and quality.

A. Business Model

KEY PARTNERS CUSTOMER

KEY ACTIVITIES SEGMENT

• Local fisheryfolks • Promoting the • Health conscious

reseller for importing livelihood of the consumer seeking on
municipality of product made of Fish.
• Investors for
potential dimasalang • Reseller or vendors
collaborations • Making a sun dried looking to stock this
dilis into crispy, spicy product
dilis.
• Sourcing the anchovies
to the local fisheries.

COST STRUCTURE
KEY RESOURCES
CUSTOMER
RELATIONSHIP • Dilis and other
• Raw material (Dilis
necessary ingredients
jar, packaging)
•Processing equipment
• Equipment and packaging and
• Provide excellent
maintenance and facilities.
customer service
depreciation
•Produce a high quality of
olvied dilis
• Improving the product
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for customers
V. ENVIRONMENTAL ANALYSIS

STRENGTH: The D'fishylicious is the only manufacturer of dried, spicy, crispy dilis in
Dimasalang. more popular and unique than the other businesses in the area. affordable for
everyone and can be a snack, appetizer, or viand. It provides a big hit of nutrients to the
consumer's body.
WEAKNESSES: The product may not be everyone's favorite dish. This kind of business also
depends on the catch of fishermen. lack of equipment that is needed to provide or make the
product for its target market.
OPPORTUNITY: It would be easy to import the primary ingredient of the product, which is
the anchory (Dilis). - The location is appropriate wherein the customer is (bus station of the
label). The area of Dimasalang is known for its fishing industry, so this kind of business will
gain popularity.
THREATS: The changes in the weather (rainy season) the competition of this manufacturing
the market. The crisis of the price of Dilis in the market

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VI. BUSINESS DESCRIPTION

Product description and materials needed: The D'fishylicious is a manufacturer business

company based in Poblacion, Dimasalang which highlights sun dried food specifically
varieties of fish making. This business will be an importer of dried spicy and crispy dilis to
the dimasalangenos and also in to the whole Philippines. Dilis in English "anchovies" are a
small variety of fish which is popular in Dimasalang. We want to make these miniature fish
turned into a dried snack, appetizer, side dish or beer companion, this might look irrelevant
and too small that you might not really take notice of but once its added unto the dish, it
really gives a big impression on the palate, especially by adding spices like chili, and not
sauce. Putting it into a can, pack or in a jar are a way to easier preserve and store the dried
dilis for 3-4 months. Same may think that this dried fish might be a weird snack but it
actually become addictively especially if it is a crispy, sweet and spicy snack, and viands.

Size of business/business structure: With a clear picture of our long-time dream as to the
kind of dried fish processing and packaging production business we intend to build. We are
aware of the importance of building a solid business structure that can support the kind of
world-class business we want to own. As such, we are ready to make the necessary financial
investment to achieve this dream.

Personnel Requirements

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To build this kind of business, a company needed a foundation of knowledge, skills,
dedication, and trust. To make this business successful, we have chosen to hire talented and
experienced personnel to fill the positions needed by this company.
•Trustworthy
•Hardworker/Hardworking
•Flexible
•Knowledgeable enough
•Authentic

VII. ORGANIZATION PLAN

A. FORM OF BUSINESS ORGANIZATION

D' Fishylicious, a manufacturing business, shall be a form of a sole proprietorship. It is
owned by the young entrepreneur Ferlin Dupiño.

Advantages:
o Quick decision making.
o Total control of the business, have fully control of business decisions and how it runs.
o Low start-up costs: The costs of maintaining this sole proprietorship business are
much less than other business structures.
o Don't need to file any special tax forms.

Disadvantages:
o Difficulty in raising funds
o Unlimited Liabilities
o Lack of structure

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 o To many risk to take

B. LIABILITY OF THE OWNER

The liability of the owner in a spicy dilis (dried, salted, and spiced anchovies) manufacturing
business could depend on various factors, including the specific circumstances of the
product's production, distribution, and any associated incidents. Generally, the owner of the
manufacturing business may be held liable if there are issues with the product that lead to
harm or damage to consumers. To minimize liability, it's essential to adhere to food safety
regulations, maintain high production standards, conduct quality checks, and ensure clear
labeling to inform consumers about the product's ingredients and potential allergens.
Additionally, obtaining product liability insurance can help protect the business and the
owner from potential legal claims and financial losses.

C. ORGANIZATIONAL STRUCTURE

PRESIDENT/CEO
(FERLIN DUPINO)

MANAGING DIRECTOR
(NATHALIE GOYALA)

SALES & FINANCIAL & MAINTENANCE &

MARKETING ACCOUNTING SERVICE SUPPLY AND
MANAGER PERSONNEL PERSONNEL MANAGMENT
(MARIA FE) (ERICA PEREZ) (JOHN PAUL)

STAFF STAFF
D. ROLE OF THE OWNER
1. President/CEO: - Setting the overall strategic direction and goals of the company.
 Making major corporate decisions and representing the company to external
stakeholders.
 Overseeing all departments and ensuring the company's overall performance and
profitability.
 Building and maintaining relationships with key clients and partners.
 Leading and motivating the executive team.
2. Managing Director:
 Implementing the strategic plans and objectives set by the CEO.
 Overseeing the day-to-day operations of the company.
 Managing and developing the executive team.
 Ensuring the company meets its financial targets.
 Identifying and pursuing growth opportunities.
3. Sales and Marketing Manager:
 Developing and implementing sales and marketing strategies to achieve the
company's revenue goals.
 Identifying and targeting potential customers and market segments.
 Managing the sales team and providing training and support.
 Analyzing market trends and customer needs to improve product offerings.
 Developing and maintaining relationships with key clients.
4. Financial and Accounting Personnel:
 Managing financial operations, including budgeting, forecasting, and financial
reporting.
 Ensuring compliance with financial regulations and standards.
 Preparing and analyzing financial statements and reports.
 Managing cash flow and monitoring financial performance.
 Providing financial guidance and support to the management team.
5. Maintenance and Service Personnel:
 Conducting regular maintenance and repairs to ensure equipment and facilities are
functioning properly. Responding to service requests and resolving technical issues.
 Developing preventive maintenance schedules and procedures.
 Managing inventory of spare parts and equipment.
 Ensuring compliance with safety regulations and standards.
6. Supply and Delivery Manager:
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  Managing the procurement process and ensuring the timely delivery of goods
and services.
 Negotiating and maintaining relationships with suppliers and vendors.
 Monitoring inventory levels and optimizing stock management.

 Analyzing market trends and sourcing new suppliers.

 Ensuring compliance with procurement policies and procedures.
7. Manufacturer Staff:
 Operating machinery and equipment to manufacture products.
 Following manufacturing processes and quality control procedures.
 Monitoring production output and ensuring efficiency.
 Conducting routine maintenance and repairs on machinery.
 Collaborating with other departments to meet production targets and deadlines.

It's important to note that these are general descriptions, and the specific responsibilities and
roles can vary depending on the company and its industry.

E. PROPOSED SALARY

The following are employees salary depending on their positions:

o MANAGING DIRECTOR - 10,000 , per month
o SALES AND MARKETING MANAGER- 9,500, per month
o FINANCIAL AND ACCOUNTING PERSONNEL- 6,000 , per month
o MAINTENANCE AND SERVICE PERSONNEL- 5,000 , per month
MANUFACTURER(TWO PERSON)- 3,000 each , per month
o DELIVERY PERSON(ONE PERSON)- 2,000 , per month
o Education and Training: The company could invest in education and training for
employees in various roles, helping them develop professionally.
o Profit-Sharing: Consider offering profit-sharing to all employees, so they share in
the company's financial success.

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VIII. OPERATIONAL PLAN

A. EVALUATION OF SUPPLIER

D'FISHYLICIOUS will serve and give to its customer a different taste of sweetness and
spiciness of dried crispy dilis(anchovy). We ensure the supplier(mangingisda) provides
anchovies of the desired species, size, and quality that meet your specific production
standards and customer expectations. We will also ensure that supplier's ability to consistently
deliver the required quantity of anchovies within the agreed-upon timeframes to avoid
production delays. And assess the supplier's commitment to sustainable fishing practices and
traceability to ensure responsible sourcing and environmental consciousness.
We also verify that that us as a supplier adheres to relevant industry regulations and possesses
necessary certifications, demonstrating our commitment to food safety and quality standards.
Evaluate the supplier's communication effectiveness and responsiveness to address any
concerns promptly, fostering a collaborative and transparent relationship. We also Consider
the potential for establishing a long-term partnership with the supplier, which can lead to
mutual growth and benefit for both parties. By thoroughly assessing these factors, we can
choose a reliable and reputable anchovies that aligns with our manufacturing requirements
and business values, thereby ensuring the consistent quality and supply of anchovies for our
manufacturing operations.

B. PURCHASE PROCEDURES

To purchase sweet and spicy dilis, we want to consider a few steps we: first identify our
supplier we check local fisheries. Check Availability, inquire about the availability of sweet
and spicy dilis from the vendor.
Choose Quantity: Decide on the quantity that we wish to purchase, keeping in mind that our
consumption preferences and the shelf life of the product. Then Check Product Quality to
ensure that the product meets our standards for freshness and quality. And make Payment, we
also verify Product Condition, upon receiving the product, inspect it for any damage or
issues. If there are any concerns, we reach out to the vendor or seller promptly.

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C. STORAGE AND INVENTORY CONTROL

To maintain the quality and freshness of sweet and spicy dilis, we follow these storage and
inventory control guidelines: Storage Conditions, Temperature Control, Inventory Rotation,
Regular Monitoring, inventory Management System, Supplier Communication By following
these storage and inventory control measures, we can preserve the quality of sweet and spicy
dilis and ensure that it remain fresh and ready for consumption.

D. SALES PROCEDURE

Ensuring that the sweet and spicy dilis are neatly packaged and visually appealing to attract
customers. Setting the Price. By Providing product samples or demonstrations to allow
customers to taste the product and understand its unique flavor profile. Promotional
Strategies, and through Offering excellent customer service by addressing inquiries,
providing product information, and accommodating special requests or feedback.
Implement an efficient point of sale system to process transactions smoothly and track sales
data for future analysis and decision-making. Encouraging customers to provide feedback on
the product, packaging, and overall experience to understand customer preferences and make
necessary improvements. We regularly monitor the inventory levels to ensure that the product
is consistently available for purchase, preventing stockouts or overstocking situations. By
following these sales procedures, we can effectively market and sell sweet and spicy dilis,
building a satisfied customer base and ensuring a successful sales strategy.

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IX. PRODUCTION PLAN

A. PRODUCTION SCHEDULE
The production schedule of a spicy dilis manufacturer typically involves several stages,
including preparation, processing, packaging, and distribution.
Here's a simplified outline of the production schedule:
1. *Ingredient Procurement*: Source high-quality anchovies, spices, and other necessary
ingredients.

2. *Preparation*: Clean and sort the anchovies, and prepare the spices and other flavoring
agents.

3. *Marination or Coating*: Apply the spice mixture to the anchovies and allow them to
marinate or coat evenly.

4. *Drying or Dehydration*: Dry the spiced anchovies using appropriate methods to ensure
they have the desired texture and moisture content.

5. *Quality Check*: Conduct quality control checks to ensure the product meets safety and
quality standards.

6. *Packaging*: Package the spicy dilis in suitable containers, ensuring proper sealing and
labeling to comply with regulatory requirements.

7. *Storage*: Store the packaged spicy dilis in appropriate conditions to maintain freshness
and prevent spoilage.

8. *Distribution*: Coordinate the distribution of the product to retailers, wholesalers, or

directly to consumers, ensuring timely delivery and proper handling throughout the supply
chain. Maintaining a

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 well-organized and efficient production schedule is crucial to ensure the timely availability of
the product in the market while upholding quality and safety standards.

B. PRODUCTION PROCESS

INCUBATE THE
IMPORT ANCHOVIES WASH THE
ANCHOVIES FOR
ANCHOVIES WITH
(DILIS) TWO TO THREE
SALT (SEA WATER)
DAYS

PUT THE
ANCHOVIES IN A MIXED IT WELL ADD THE
GLASS INGREDIENTS

COOLING READY FOR

DELIVERY

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C. EQUIPMENT REQUIRED
FISH PROCESSING EQUIPMENT
 FISH CLEANING MACHINES: For removing the scale and gutting the fish.
 FISH DRYING MACHINES : To Hydrate the Fish FRYING EQUIPMENT
 INDUSTRIAL FRYERS: For frying the dried Fish
 OIL FILTRATION SYSTEM : To maintain the quality of cooking oil. DISPALY AND
STORAGE EQUIPMENT: This may include refrigerated display cases, freezers and
storage cabinets to hold and display the fish products. SEASONING EQUIPMENT
 SEASONING MIXER : For mixing and preparing the seasoning blends.
PACKAGING MACHINERY
 PACKAGING MACHINE: For filling, sealing and labeling the products.
 WEIGHING SCALES : To ensure consistent product weight in each package.
 UTILITIES POWER SUPPLY: Sufficient electricity to run the equipments.
 WATER SUPPY: For cleaning and some processes.

SAFETY AND HYGIENE EQUIPMENT

 SANITAZION AND CLEANONG EQUIPMENT: For maintaining hygiene
standards.
 TRANSPORTATION/ DELIVERY EQUIPMENT: For take out orders, or to sell
packed D'Fishylicious products, they need to require a vehicle for transporting
finished products and other raw materials.

D. SOURCES OF MATERIALS
Developing contacts develop contacts with local, that produce or disseminate information that
may be of use to business owners.
Producers and distributors
Producers and distributors include:
 Jar Suppliers
 Anchovies Supplier
 Equipment for the for processing distributers

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E. ESTIMATED PRODUCTION COST

PRODUCTS/EQUIPMENT
•Jars 10,000
•Packaging tools or materials 5,000
•Labeling and Marketing materials 3, 000
•Deep fryer 10,000 •Paper towels or draining racks 2, 000 SUPPLIES OF INGREDIENTS
•Dilis(Anchovies) 10, 000
•Chili powder 2,000
•Seasonings 2,000
•Sugar 3,000
•Cooking oil 2,000
•Sesame seeds 2,000
•Salt 2,000
SUPPLIES OF INGREDIENTS
•Dilis (Anchovies) 7, 000
•Chili powder 2,000
•Seasonings 2,000
•Sugar 3,000
•Cooking oil 2,000
•Sesame seeds 2,000
•Salt 2,000

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 X. MARKETING PLAN

A. PRODUCT
Dried fish which called Dilis(anchovies). This anchovy dried fish has different flavors, it is
sweet, spicy, combination of sweet and spicy

B. PLACE
Located around Dimasalang Masbate
Near at the Dimasalang National High School
Near at Elavel ticket terminal
Largo st. Dimasalang Masbate, 5403

C. PROMOTION
Introducing D' Fishylicious , D' Fishylicious is the ultimate indulgence for seafood lovers,
with the perfect blend of spicy, tangy sweet and savory seasonings to create a unique and
irresistible taste. D' Fishylicious is perfect for anyone who loves seafood and wants to
enhance their dining experience.
Whether you're looking for a quick snack or a main course, D' Fishylicious has you covered.
It usually has other flavors, including a mix of banana ketchup, hot sauce, sugar, chili
powder, sesame oil. Our product is carefully crafted using only the finest ingredients, with no
added preservatives or harmful flavors. This ensures that you are getting a healthy, natural,
and superior product every time you eat D' Fishylicious.

D. PEOPLE
We provide a good responsible workers and makers to manage and serve the best taste of a
product that will satisfy our customer. We have our own President/CEO, Managing director,
Sales and marketing manager, financial and accounting personnel, maintenance and service
personnel, supply and delivery

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personnel, and a good product maker/staff that will support and responsible to create a better
and productive company

E. PACKING
To package crispy dilis, we use airtight containers (peanut butter jar) to maintain freshness
and prevent moisture from seeping in. It's important to ensure that the packaging is sturdy
and can withstand potential impact during transportation. Additionally, we consider adding
labels indicating the product name, date of packaging, and any relevant storage instructions
for the best customer experience.

F. POSITIONING
We always do our responsibilities as an owner/manufacturer of this product. We also provide
good service, reputation and public perception to our customers. And we make sure that our
customers are worth it and satisfied with our products so that they can give a positive
feedbacks for our business.

G. PRICE
D'fishylicious offers an affordable delicious fried Dilis (anchovies) with different flavors.
•PRODUCT Sweet flavored fried Dilis Sweet and Spicy fried Dilis Spicy fried Dilis
•PRICE 50-70 php
50-70 php
50-70 php

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XI. FINANCIAL PLAN
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The following is our financial projects over the next ten years

A. CAPITAL REQUIREMENTS
In a financial plan, it's vital for a business to draft a thorough company strategy and financial
predictions. This strategy will direct our business operations and assist the business in
obtaining needed funds. To help us understand how we will compete in the market and how
much revenue will be generated over the next few years, D'fishylicious created a variety of
charts and projections.
D'fishylicious is required to have a capital of 500,000Php to start the business. These
requirements include legal expenses, deliveries, and rental. Further cash will be spent on
advertising, inventories, and equipment. The total funds required are 300,000Php. All of these
funds will be provided by the owner, Ferlin Dupiño. However, this fund will be used for all
materials and equipment that are needed in packaging, as well as to maintain supplies. The
remaining cash or funds will be deposited in the bank for future expenses.
B. FINANCIAL PROJECTIONS
The sale of crispy dilis snack and viand is forecasted for the next 10years, it is being assumed
that the sale of products is consistent for every year since our product is a different flavor of
crispy dried DILIS

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FINANCIAL STATEMENT
a. STATEMENT OF FINANCIAL POSITION

YEAR 2033

CASH - PHP 1,000,000.00

ACCOUNTS RECEIVABLE - 440,000.00
INVENTORY - 1,680,000.00
LAND & VEHICLE - 174,000.00
DELIVERY VEHICLE - 506,000.00
TOTAL ASSETS: PHP 3,800,000.00

YEAR 2034

CASH - PHP 400,00.00

ACCOUNTS RECEIVABLE - 600,000.00
INVENTORY - 84,000.00
TOTAL ASSETS - PHP 1,084,000.00

LOAN PAYABLE- PHP 300,000,00

OWNER’S CAPITAL - 784,000.00
TOTAL LIABILITIES AND EQUITY - PHP 1,084,000.00

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YEAR 2035

CASH - PHP 3, 320,000.00

ACCOUNTS RECEIVABLE - 1,000,000.00
INVENTORY - 976,000.00
TOTAL ASSET PHP 5,296,000.00

ACCOUNTS PAYABLE - PHP 10,000.00

LOAN PAYABLE - 100,000.00
OWNRE’S EQUITY - 5,,189,000.00

b. STATEMENT OF COMPREHENSIVE INCOME

YEAR 2034

SALES: PHP 1,440,000.00

COST OF GOOD SOLD: (420,000.00)

GROSS PROFIT; PHP 1,020,000.00

LESS EXPENSES:
SALARIES EXPENSES: PHP 462,00.00
EQUIPMENT AND TOOL EXPENSES: 360,000.00
RENT EXPENSE: 174,000.00
TOAL EXPENSES: PHP (996,000.00)
NET INCOME: PHP 24,000.00

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YEAR 2034

SALES: PHP 1,000,000.00

COST OF GOOD SOLD: (624,000.00)

GROSS PROFIT;
PHP 376,000.00
LESS EXPENSES:
SALARIES EXPENSES: PHP 534,00.00
EQUIPMENT AND TOOL EXPENSES: 30,000.00
RENT EXPENSE: 240,000.00
TOAL EXPENSES: PHP (804,000.00)
NET LOSS: PHP (428,000.00)

YEAR 2035

SALES: PHP 4,320,000.00

COST OF GOOD SOLD: (1,200,000.00)

GROSS PROFIT; PHP 3,120,000.00

LESS EXPENSES:
SALARIES EXPENSES: PHP 630,00.00
EQUIPMENT AND TOOL EXPENSES: 100,000.00
RENT EXPENSE: 240,000.00
TOAL EXPENSES: PHP (976,000.00)
NET INCOME: PHP 2,114.000.00

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c. STATEMENT OF CHANGES IN EQUITY

MONTHLY

OWNER’S CAPITAL - PHP 300,000.00

ADD:
NET INCOME - 1,500.00

SUB-TOTAL (ENDING CAPITAL) PHP 301,000.00

YEAR 2033

OWNER’S CAPITAL - PHP 3, 600,000.00

ADD:
NET INCOME - 24,000.00

ENDING CAPITAL, 2033 PHP 3,624,000.00

YEAR 2034

OWNER’S CAPITAL - PHP 784,000.00

ADD:
NET LOSS - (428,000.00)

ENDING CAPITAL, 2034 PHP 356,000.00

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YEAR 2035

OWNER’S CAPITAL - PHP 5,186.000.00

ADD:
NET INCOME - 2,144,000.00

ENDING CAPITAL, 2035 PHP 7,330,000.00

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d. CASH FLOW

D’ FISHILICIOUS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 2033

CASH FLOW FROM OPEARTING ACTIVITIES:

Cash receipts from customer - PHP 1,440,000,00
Payments to suppliers and employees - (882,000.00)
NET CASH GENERATED FROM OPEARTING ACTVITIES - 558,00.00

CASH FLOW FROM INVESTING ACTIVITES:

Purchases of Property and Equipment - (534,000,00)
NET CASH GENERATED FROM INVESTING ACTIVITES (534,000,00)

CASH FLOW FROM FINANCING ACTIVITES;

Long Term Loan from a bank - 200,000.00
NET CASH GENERATED FROM FINANCING ACTIVITES - 200,000.00
NET INCREASE IN CASH - PHP 224,000.00
CASH, BEGINNING BALANCE - 100,000.00
CASH, ENDING BALANCE - PHP 1,244,000.00

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 D’ FISHILICIOUS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 2034

CASH FLOW FROM OPEARTING ACTIVITIES:

Cash receipts from customer - PHP 1,00,000.00
Payments to suppliers and employees - (1,158,000.00)
NET CASH GENERATED FROM OPEARTING ACTVITIES - (158,000.00)

CASH FLOW FROM INVESTING ACTIVITES:

Purchases of Property and Equipment - (270,000.00)
NET CASH GENERATED FROM INVESTING ACTIVITES - (270,000.00)

CASH FLOW FROM FINANCING ACTIVITES;

Long Term Loan from a bank- 300,000.00
NET CASH GENERATED FROM FINANCING ACTIVITES - 300,000.00
NET INCREASE IN CASH (PHP128,000.00)
CASH, BEGINNING BALANCE 400,000.00
CASH, ENDING BALANCE PHP 272,000.00

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 D’ FISHILICIOUS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 2035

CASH FLOW FROM OPEARTING ACTIVITIES:

Cash receipts from customer - PHP 4,320,000.00
Payments to suppliers and employees - (1,830,000.00)
NET CASH GENERATED FROM OPEARTING ACTVITIES - 2,490,000.00

CASH FLOW FROM INVESTING ACTIVITES:

Purchases of Property and Equipment - (340,000.00)
NET CASH GENERATED FROM INVESTING ACTIVITES - (340,000.00)

CASH FLOW FROM FINANCING ACTIVITES;

Long Term Loan from a bank - 100,000.00
NET CASH GENERATED FROM FINANCING ACTIVITES - 100,000.00
NET INCREASE IN CASH PHP 2,250,000.00
CASH, BEGINNING BALANCE 3,320,000.00
CASH, ENDING BALANCE 5,570,000.00

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