III.

FINANCIAL ANALYSIS

A.INCOME STATEMENT
Definitions:

TDA – Total Dining Area

TFA – Total Floor Area
AC – Average Check
TC – Transaction Count
TOR – Turnover Rate

TDA = TFA / 2
= 106 sq.m / 2
= 50 seats

Meal Traffic Time No. of TC/meal TC/Hour TOR

Period Count Hours Period
B 1712 7-10am 3 86 22 42%
S 2264 2-6pm 4 170 42 84%
AD 1168 10-11pm 1 56 56 112%

Meal Period AC TC Sales

B 100 86 8,600
S 100 170 17,000
AD 100 56 10,000
Projected Sales per 35,600
day

Sales per Day = TC/meal period * AC

Per week = sales per day * 7
Per month = sales per week * 4
Per year = sales per month * 12

Per day = Php 35,600

Per month =Php 1,068,000
Per year = Php 12,816,000
B. CASH-FLOW STATEMENT
 C.BAL
ANCE SHEET

PROJECT: Sky Port Coffee Inc.

SUBJECT: Bill of Materials and Cost Estimates
I. MASONRY, CARPENTRY AND GLASSWORKS P 96,960.00

Unit Item/Description Cost

100 bags Portland cement 21,000.00

6 cu. mtrs. Sand 3,600.00
1.5 cu. mtrs. 3/4 gravel 1,200.00
150 pcs CHB 4 (concrete hollow blocks) 1,500.00
15 pcs 10mm. diameter x 6m. deformed bars 2,700.00
20 pcs 35mm. x 78mm. Metal studs 2,400.00
8 pcs 35mm. x 78mm. Metal tracks 800.00
30 pcs 1/2" thick Gypsum Boards 15,000.00
30 pcs Metal furrings 5 meters 4,500.00
1000 pcs 1/2 x 1/8 aluminum blind rivets 350.00
5 pcs Hacksaw blades 400.00
80 pcs Ceramic tiles 30x30 2,400.00
120 board foot Wood planks 9,600.00
2 kgs CW nails 3 180.00
2 kgs CW nails 24 180.00
1 kg CW nail 1" 90.00
1/2 kg 3" concrete nails 60.00
3 sets 1/2" thick frameless glass door 21,000.00
100 sq. ft. 1/2" thick frameless glass window 10,000.00

II. ELECTRICAL WORKS P 32,560.00

Unit Item/Description Cost

1 set Panelboard 75 amps main with 6 branches 6,000.00

50 pcs 1/2" diameter PVC conduit 3,000.00
16 pcs 2x4 utility box 320.00
22 pcs 3x3 junction box 440.00
2
3 rolls 2.0 mm thick wire 5,400.00
2 rolls 3.5 mm2 thick wire 5,000.00
8 rolls Electric tape (big) 2,000.00
22 pcs Pinlights 6,600.00
2 sets 1-gang switch 400.00
2 sets 2-gang switch 400.00
2 sets 3-gang switch 600.00
12 sets Convenience outlets 2,400.00
 III. PLUMBING WORKS P 9,280.00

Unit Item/Description Cost

1 set Stainless kitchen sink 6,000.00

1 set Grease trap 2,500.00
2 pcs 1/2" diameter PVC blue pipe 3 meters 180.00
2 pcs 2" diameter PVC pipe 3 meters 300.00
3 pcs 2" diameter PVC elbow 60.00
1 pc 2" diameter PVC p-trap 120.00
4 pcs 1/2" PVC elbow blue 60.00
1/4 liters PVC solvents 60.00

IV. PAINTING WORKS P 9,995.00

Unit Item/Description Cost

2 gallons Quick-dry enamel paint 1,000.00

2 tins Latex paint flat 3,600.00
1 tin Wood paint semi-gloss 1,800.00
3 pcs Paint roller 225.00
2 tins Gypsum putty 1,600.00
2 pcs 2" paint brush 120.00
3 yards Sandpaper #100 150.00
4 rolls Gypsum tape 480.00
10 kgs Patching compound 300.00
2 liters Acri-colors 600.00
1/4 liter Tinting colors 120.00

V. LABOR COST   50,000.00

TOTAL P 198,795.00

Sky Port
Coffee
Inc.
Employees' Salaries with SSS
Contributions

POSITION NO. OF MONTHLY GROSS SSS TOTAL SALARY

EMPLOYEES SALARY SALARY CONTRIBUTION (Net of Deductions)
Store 2 15,000.00 30,000.00 1,000.00 29,000.00
Manager

Cook 2 9,000.00 18,000.00 600.00 17,400.00

Barista 4 9,000.00 36,000.00 1,200.00 34,800.00

Cashier 2 7,000.00 14,000.00 466.60 13,533.40

Dishwash 2 9,000.00 18,000.00 600.00 17,400.00

er
49,000.00 116,000.00 3,866.60 112,133.40

I. Utensils

ITEM UNIT QUANTITY UNIT COST TOTAL

COST
Beverage Tray pcs 30 P123.75 P3712.50
Utility Tray pcs 30 P112.50 P3375.00
Spoon pcs 80 P5.00 P400.00
Fork pcs 80 P5.00 P400.00
Dinner Knife pcs 80 P20.00 P1600.00
Dessert Spoon pcs 80 P15.00 P1200.00
Dessert Fork pcs 80 P15.00 P1200.00
Kitchen Tong pcs 10 P70.00 P700.00
Ice Tong pcs 50 P50.00 P500
Teaspoon pcs 100 P4.00 P400.00
Coffee bean container pcs 10 P120.00 P1200.00
Cocoa Container pcs 5 P100.00 P500.00
Condiments container pcs 10 P57.00 P570.00
Stainless Measuring pcs 2 P68.00 P136.00
Cup
Squeeze Bottle pcs 2 P35.00 P70.00
Chef’s Knife set 1 P1090.00 P1090.00
Chopping Board pcs 3 P75.00 P225.00
Measuring Spoon set 2 P69.75 P139.75
Measuring cup (liquid) pcs 1 P319.75 P319.75
Pitcher Glass pcs 4 P100.00 P400.00
Ice Scooper pcs 3 P100.00 P300.00
Mixing Bowl pcs 4 P249.95 P998.00
Custard Cup pcs 20 P49.75 P195.00
Condiments set 4 P235.00 P940.00
Total Cost of Wares
P30898.75

II. Wares

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Dessert Plate pcs 80 P44.75 P3580.00
Tall Glass pcs 40 P18.00 P720.00
Shot Glass pcs 30 P8.00 P180.00
Highball Glass pcs 40 P49.75 P1990.00
Irish Glass pcs 30 P35.00 P1050.00
Pitcher (glass) 4 P100.00 P400.00
TOTAL P7920.00

III. Equipment

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Blender pcs 2 P3298.00 P6596.00
Cake Display pcs 1 P105000.00 P105000.00
Chiller pcs 1 P44995.00 P44995.00
Coffee Grinder pcs 1 P1122.70 P1122.70
Coffee Maker pcs 1 P17898.00 P17898.00
Dishwashing Machine pcs 1 P56205.00 P56205.00
Espresso Machine pcs 1 P114500.00 P114500.00
Hot Choco Machine pcs 1 P31920.00 P31920.00
Ice Crusher pcs 1 P3300.00 P3300.00
Microwave pcs 1 P5339.79 P5339.79
Milk Frother pcs 1 P1125.00 P1125.00
Milk Steamer pcs 1 P314.55 P314.55
Panini Maker pcs 1 P1399.00 P1399.00
Sandwich Maker pcs 1 P1399.00 P1399.00
Water Purifier pcs 1 P7000 P7000
TOTAL COST OF EQUIPMENT
P429260.84

IV. Cleaning Equipment

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Floor mop and pcs 1 P3468.15 P3468.15
dehydration
Trash Can pcs 4 P2160.00 P8640.00
Squeegee pcs 1 P619.20 P619.20
Dustpan pcs 1 P672.75 P672.75
Soft broom pcs 2 P75.00 P150.00
Pail pcs 2 P65.00 P130.00
Wet floor signs pcs 2 P492.75 P985.50
TOTAL COST OF CLEANING EQUIPMENT
P14665.60
V. Emergency Equipment

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Fire Extinguisher pcs 2 P1500.00 P3000.00

VI. Appliances

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Computer set 3 P39999.00 119997.00
LCD TV pcs 2 P49999.00 99998.00
Telephone pcs 2 P450.00 900.00
Cash Register pcs 1 P5397.75 P5397.75
Air Conditioner pcs 6 P33165.00 198990.00
(Split Type)
Electric time Pcs P8000.00
recorder
VII. Supplies

ITEM UNIT QUANTITY UNIT COST TOTAL

COST
Earth cups sets 6 P1042.50

TOTAL: 922,155.44
 D.BREA
K EVEN ANALYSIS
Liquidity Ratio

Current Ratio
PHP
Formula: Total Current Assets 3,519,930.60
= 1.69
 PHP
Total Current Liabilities 2,077,200.00

With a current ratio of 1.69, our coffee shop has the capability of paying its obligation. It also
shows that our establishment’s operating cycle is efficient to convert our products into cash
Solvency Ratio

Debt to Equity Ratio

Formula: Total Liabilities PHP 2,077,200.00 = 0.581336
Shareholder's Equity PHP 3,573,149.60

With a debt to equity ratio of 0.58, it shows that our establishment will not be aggressive in
financing its growth with debt

Leverage

Debt Ratio
Formula: Total Debts PHP 2,027,200.00 = 0.358774
Total Assets PHP 5,650,349.60

With a debt ratio of 0.36, basically it shows that our establishments have more assets than debts.

Profitability

Net Profit Margin

Formula: Net Income after Tax x100 PHP 745,885.60 x100 = 29.51431
Net Sales PHP 2,527,200.00

With a Net profit margin of 29%, it shows that for every peso sale, our establishment earns 0.29
pesos.

PAY-BACK PERIOD

Formula 2.92908
: Initial Capital PHP 5,500,000.00 = 2
Net Income After Tax PHP 1,877,721.39
E. CONCLUSION
With an average net-income of PHP 1,622,454.75, Sky Port Coffee Inc’s investment would
return in Three Years time. Our analysis shows that our establishment’s has no risks in terms of
its financing due to the positive results of our financial ratios. Our coffee shop has the ability to
pay its obligation; it does not need to rely on debts for further growth, and it shows that our
coffee shop has profitability percentage of 29% in its first year of business.