Republic of the Philippines

Department of Education
REGION III - CENTRAL LUZON
SCHOOLS DIVISION OF TARLAC PROVINCE
VICTORIA NATIONAL HIGH SCHOOL - SENIOR HIGH SCHOOL
SAN GAVINO, VICTORIA, TARLAC

Business Plan
Sweet and Savory Delights
(December 2023)

Submitted by:
John Luis B. Gagarin
Luis V. Pascua Jr.
Alexis D. Valdez
Joie Kamille L. Bumagat
Angel Roan R. Comares
Angeline G. Pineda
Thea Mayne V. Maneclang
Celina Dorothy B. Urbano
STEM 12 - EINSTEIN

Submitted to:
Mrs. Kathrine Rose F. Enriquez

Address: San Gavino, Victoria Tarlac

Telephone No.: 0963-519-9934
Email: ssd2023@gmail.com
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 TABLE OF CONTENTS

I. Introduction...................................................................................................................................................1

II. Table of Contents........................................................................................................................................2

III. Executive Summary...................................................................................................................................3

IV. Business Description..................................................................................................................................6

V. Market and Industry Analysis......................................................................................................................9

VI. Sales and Marketing.................................................................................................................................13

VII. Production and Technical Plan...............................................................................................................17

VIII. Management Plan..................................................................................................................................23

IX. Financials.................................................................................................................................................25

X. Documentation...........................................................................................................................................29

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III. EXECUTIVE SUMMARY

Driven by a love of culinary creativity and invention, Sweet and Savory Delights flourishes into an

appealing and vibrant business, proudly owned by a vibrant group of students. At SSD, we're dedicated to

crafting a remarkable dining experience that attracts one's senses and makes a lasting impression. Sweet

and Savory Delights’ is run and owned by a team of incredibly driven and skilled business owners, Joie

Kamille L. Bumagat, Angel Roan R. Comares, John Luis B. Gagarin, Thea Mayne V. Maneclang, Luis V.

Pascua Jr., Celina Dorothy B. Urbano, and Alexis D. Valdez. Together we are thrilled about making

unforgettable fusion of flavors and a dining experience that goes beyond the ordinary.

Our goal is to redefine the snack market by launching a variety of mouthwatering goods that creatively

combine classic flavors with inventive culinary techniques. Clearly, we are in a food business that offers a

diverse range of delicious treats, combining sweet and savory flavors, appealing to a wide customer base

seeking indulgence and quality snacks. Also, Sweet and Savory Delights offers an irresistible selection of

treats, including ube sticks, chocolate sticks, and cordon bleu bites. Ube sticks are a delightful twist on the

classic Filipino dessert, made from purple yam, which is known for its rich and creamy taste. Chocolate

sticks, on the other hand, are a decadent and indulgent treat that is sure to satisfy any chocolate lover’s

cravings. Finally, cordon bleu bites is a savory dish that combines the flavors of ham, cheese, and chicken,

offering a delicious contrast to the sweet offerings.

Sweet and Savory Delights targets the people around Victoria National High School and the nearby

barangay, offering condon blue bites, ube stick, and chocolate stick products. Understanding demographics

like age, gender, and socio-economic status helps tailor marketing strategies to appeal to this unique

audience.

The company offers two products: cordon bleu, priced at 20 pesos for three pieces, catering to

budget-conscious customers, and ube stick and chocolate stick, priced at 15 pesos for four pieces, offering

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a variety of flavors in a single package. The packaging of our product is ,we use small and large JR

disposable paper plate and toothpick for all the product that we sell promoting into a more eco-friendly

way of selling. The "Buy worth 30 Get 1 Free" promotion for Cordon Bleu, Ube Stick, and Chocolate Stick

is a sales strategy that incentivizes larger purchases by offering an additional product for free, increasing

customer loyalty, and driving sales.

The marketing strategy for selling products at Victoria National High School and nearby barangays

involves identifying the target audience, understanding their needs, and creating a plan to engage them

through product positioning, pricing, and promotional activities. Room-to-room selling at Victoria National

High School involves presenting products directly to potential customers, allowing personalized interaction

and addressing questions. This approach fosters relationships, gathers feedback, and facilitates product

showcase and customer interaction.

Investing in a food business that specializes in innovative dishes like us will open for more and big

opportunities. With a growing emphasis on culinary exploration and diverse tastes, investing in a food

business that constantly introduces innovative dishes aligns with changing consumer preferences. This

adaptability positions the business to capture evolving trends and stay relevant in the market. Innovative

dishes create memorable dining experiences, fostering brand loyalty. Investors recognize the value of

building a strong brand that resonates with customers, leading to repeat business and positive

word-of-mouth marketing. In addition, nique and innovative dishes may command premium pricing,

contributing to higher profit margins resulting in having thr potential for strong revenue growth and healthy

financial returns.

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Business Model

The business's marketers and operators will estimate the costs associated with the potential uses of the

items. After that, the operators will generate the ingredients required to make the products from the market.

After that, the salespeople will sell the goods to consumers, who will then use them to purchase more of the

product, increasing sales for the company. After then, a profit will be made, and the remaining funds will

be used to purchase other goods. This cycle keeps going until the business owners are able to fulfill their

goals and until the business develops and succeeds.

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IV. BUSINESS DESCRIPTION

Our Sweet & Savory Delights is a thriving business that specializes in producing tasty and innovative

nutritious foods. We take delight in our innovative thinking, hard work, and commitment to using

high-quality components. We use only the freshest ingredients to ensure the highest quality and flavor in

every bite. Our capacity to satisfy your expectations with our products is one of our company's best

features, customer satisfaction is at the heart of everything we do. Moreover, it is a fusion of tradition and

innovation, offering a sweet and savory experience that pays homage to the rich culinary heritage of the

Philippines. At SSD, we believe that life is meant to be celebrated and enjoyed with a touch of sweetness

and savoriness.

Vision

Sweet and Savory Delights (SSD) aspires to be recognized for our mouthwatering food and unmatched

dining experience. Also, we wish to provide individuals with a variety of delicious, nutritious, high-quality,

fresh, innovative dishes incorporating exclusively the best, locally sourced ingredients that have been

prepared with passion.

Mission

Here at SSD,we educate and inspire individuals on the advantages of eating innovative, nutritious food

for their own health. We are dedicated to providing our clients with a broad selection of choices, including

chocolate sticks, ube sticks, and cordon bleu bites. We believe that generating a broad selection of

innovative nutritious food options allows individuals to conveniently enjoy nutritious foods that are

customized to their food preferences and tastes.

Apart from offering an exceptional and unforgettable eating experience, SSD also strives to provide

customers with an exceptional and unforgettable fairly cost, high-quality products. This mission statement

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expresses our commitment to give each and every one of our clients an exceptional experience that will

make them want to return from time to time.

Goals

 Provides customer's exceptional service, ultimately meeting and exceeding their expectations

and satisfying their cravings.

 Gain profit by using innovative cooking and excellent service.

Objectives

 Achieve and maintain a customer satisfaction.

 Maintain constant, excellent standards for the preparation and presentation of food.

 Minimize the impact on the environment by using environmentally friendly methods in waste

management and packaging.

 To establish a warm environment where students can savor a filling lunch after their classes.

 To offer fair prices in order to attract a wide variety of clients.

The name Sweet and Savory Delights for our food business was named by a team of incredibly driven

and skilled business owners. We are under a general partnership business where we manage and operate a

business in accordance with the terms and objectives set out in a Partnership Deed. Each of us shares the

business profits and losses and is personally liable for the debts and obligations of the business. Our

business is located at San Gavino, Victoria, Tarlac specifically inside the premises of the Victoria National

High School.

Moving on to our products, the ube sticks are typically made by mixing camote, ube-condensed milk,

and cheese. The resulting mixture will be spread on a wrapper and folded into a roll, and deep-fried till the

outside gets crispy and golden. It has an appealing texture contrast since the inside remains fluffy and soft.

After cooking, ube sticks are usually drizzled with condensed milk to improve their appearance and add

sweetness. Ube sticks are perfect for individuals who appreciate trying out new flavours and cuisines. On

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the other hand, choco sticks are typically made by making the mixture with flour and chocolate condensed

milk. Same with the ube sticks the mixture will be spread on a wrapper, folded into a roll, and deep-fried

till the outside gets crispy and golden. Moving on with the other product, cordon bleu bites are made with a

loaf bread that has been stuffed with tender chicken breast, cheese, and ham, dipped in bread crumbs and

deep-fried till crisp and golden. The dish definitely lives up to its name with its tasty and appealing

appearance. After cooking, we added a little taste by drizzling with a mixture of tomato sauce and

mayonnaise.

Talking about our pricing strategy, since most of our customers are students, we offer an affordable

price for our products.

Products Price (Each) Price (Deals)

Cordeon Bleu Bites ₱ 7.00 3 pieces for ₱ 20.00
Ube sticks ₱ 4.00 4 pieces for ₱ 15.00
Chocolate sticks ₱ 4.00 4 pieces for ₱ 15.00

Positioning Statement

Indulge your appetites with a single purchase. These nibbles have a traditional delicious flavor. It

resembles a celebration within your mouth. These are the flavorful snacks you have been searching for.

This is yours to devour whenever and however you like. Extremely reasonable priced with super taste.

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V. MARKET AND INDUSTRY ANALYSIS

Sweet and Savory delight focuses on Local market in Victoria with special focus on schools and

Streets Crunchy delights. On our First week we will focused on the students of Victoria National High

school.

Our market is divided into four different psychographies. They represent groups of people sharing similar

behavior patterns and reasons for patronizing Sweet and Savory Delights.

 Buddies - are close friends who love the word "snacks time". they can meet up with friends to bond

with matching crunchy and savory delights as their snacks - a munch to their childhood

 Family guy - actually encompass all family members, for crunchy delights is a gathering place

where families are welcome and feel comfortable. Every family member can bring home snacks as

their "pasalubong." a little kamustahan time stolen in the midst of a busy day.

 Students - people inside and outside the schools that potentially can buy Cordeon bleu and

ube/chocolate sticks . For most of the students who loves snacks. This could give them energy and

motivation to finish their tasks.

 Busy Bees - Are the industrious workers inside and outside the school who are busy with workload

and wants to satiate their hunger in a short period of time They can order in the middle of a busy

and very tiring day with their career, they could find relaxation by eating our snacks

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 Units Growth Day 1 Day 3 Day 5

Students 15% 25 30 36

Busy Bees 10% 25 28 30

Snack Buddies 15% 25 30 36

Family guy 10% 25 27 29

Total 50% 100 115 131

Snack Food Market Trends

The market is driven by the growing demand for convenient foods.

In today's fast-paced society, Snacks are the versatile and practical food option that can be enjoyed in a

multitude of locations, including but not limited to office spaces, vehicles, and public transportation hubs.

The inherent portability and convenient packaging of snacks make them an ideal choice for on-the-go

consumption. With their ability to fit seamlessly into our busy lifestyles, snacks have become a staple in

many individuals' daily routines. Whether it be during a work break, a commute, or any other moment

where hunger strikes, the availability of snacks allows us to nourish ourselves quickly and efficiently. Also

in a typical activity at home like watching films, sports event, streaming entertainment and partying snack

will be there. Ordering snacks on us would be more convenience to them.

Competitor/s Analysis

Despite the fact that Sweet and Savory Delights is breaking into a new market within the Snack food

industry we recognize that we are entering a market saturated with similar businesses.

Price may certainly play a role in competing for customers' attention our premium offerings such as

cordon blue and choco ube sticks are of unparalleled quality in affordable price. Moreover, we believe that

our target customers who are already discerning about their snacking choices will readily recognize the

value of investing a few extra pesos for an exceptional snack experience

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 Sweet and Savory Delights prioritize creating a warm and welcoming atmosphere, with friendly

salesman who enhance the overall comfort factor. As we ensure a great costumer service.

Factor Sweet and Savory Competitor 1 Competitor 2

delights

Costumer Service Moderate Moderate Moderate

Price Affordable Low High

Food Quality Excellent Moderate Excellent

Labour Requirements

Personnel FTE Monthly salary per Annual Salary per

FTE FTE
Sales Man 2 ₱14,000 ₱168,000
Food preparation worker 5 ₱15,000 ₱180,000
Money Handler 1 ₱13,000 ₱156,000
Total direct labour 8 ₱504,000
FTE - Full time Employee

 Sales man - who initializes and manages relationships with customers. Responsible for selling

products and meeting customer needs while obtaining orders. They ensure that the customer is

satisfied and adequately taken care of while making a purchase.

 Food preparation worker - who are working effectively in kitchen and complying with

procedures and food safety. They are responsible on making the our product, preparing ingredients

and equipment, and making our product. They ensure that the taste of our food is great

 Money handler - the one who work together with sales man. Responsible in storing the cash,

receiving payments and keeping track of all cash transactions.

Estimated Sales

Units Day 1 Day 3 Day 5

Cordeon Bleu Bites 50 65 75
Ube Sticks 40 50 60
Chocolate sticks 40 50 60

Price Day 1 Day 3 Day 5

Cordeon Bleu Bites ₱7.00 ₱7.00 ₱7.00

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 Ube Sticks ₱4.00 ₱4.00 ₱4.00
Chocolate sticks ₱4.00 ₱4.00 ₱4.00

SALES Day 1 Day 3 Day 5

Cordon Bleu Bites ₱350 ₱455 ₱525

Ube sticks ₱160 ₱200 ₱240

Chocolate sticks ₱160 ₱200 ₱240

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VI. SALES AND MARKETING

As we sell the products of SSD, we developed a distinct brand identity that reflects the Sweet and

Savory Delights’ values and personality. As we start our business, we roam around the Municipality of

Victoria to promote our products. We used our social skills to persuade people to purchase our products

and become our regular customers. Later on, we created a Facebook page where we can post all of the

information needed to inform every person we can connect that we are selling snacks and they need to try it

for them to satisfy their cravings. The SSD page shares engaging contents such as pictures and videos of

our lovely customers who proves that what the SSD offers is the quality of the food that satisfies their

stomach at an affordable price.

The following states the strategies used by the Entrepreneurs

Market Analysis: Researching the target market in order to determine and recognize the preferences and

needs of our potential clients. This comprises examining the local demographics, trends, and spending

patterns.

Product Development: We personally innovate and add some twist to suit the preferences of our customer.

Also, we took in consideration the flavor combinations, accessibility of ingredients, and available

packaging.

Positioning: To create a plan that would differentiate us from our rivals and emphasizing a unique selling

point for the business.

Pricing: Choose a price plan that will make a profit while being both competitive and appealing to the

target market.

Promotion: Putting into practice tactical methods like exclusive offers or bundles and utilizing social

media to engage and draw in a wider range of clients.

Distribution: To reach the target market, determine the best distribution methods. And as of the moment,

direct selling from seller to buyer is the most effective.

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Monitoring and Evaluation: Set up an approach to keep an eye on sales, customer satisfaction, industry

trends, and additional criteria to evaluate the marketing plan's performance.

Use of Social Media Platforms: Creating social media pages will help us engage with a larger number of

possible customers. Posting posters and videos proves that our products are worth buying.

Sponsorship and Partnership: Seek chances to collaborate with nearby athletic teams, schools, or other

groups in order to broaden your audience and attract new clients.

Keep an eye on the market and assess the efficacy of the marketing strategy, and make the required

changes as needed to maintain competitiveness.

Our business’s target audience are the students of Victoria National High School.

Age range: 12-18 years old

Gender: Both

Location: School vicinity

Interests: Sweet and savory snacks that are affordable and convenient to eat during school breaks.

Income level: Lower to middle class

Behavioral characteristics: Students who want an affordable and delicious snack that will give them

energy and motivation to finish their tasks.

Set your marketing goals:

 Ensure that the ingredients are quality, and we will do our best to satisfy customers and make them

come back.

 Monthly, we introduce new and exciting product items to keep customers engaged and attracted to

our product.

 We always work to improve customer service to make sure that eating our products is enjoyable.

Collecting data and evaluating it to determine which tactics are effective will help you track and

maximize your marketing efforts.

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 By following the SWOT analysis, we identified the following:

Strengths

 It creates opportunities for us to have an income

 This business let us to expand our knowledge and showcase our expertise when it comes to creating

our own business

 Unique and satisfying taste

 Hardworking business owners

Weakness

 Conflict of schedule

 Limited knowledge in starting up a business

 Limited distribution channel

Opportunities

 Food trends create opportunities for us to sell our products .

 Collaboration with another business, events or organization.

 Expand the ideas of the owners to innovate more products

Threats

 There are products that is lesser the price of our product.

 Changes in consumer preferences and taste

 Negative reviews or feedback from customers.

 Prices of used ingredients may increase.

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Unique Value Proposition:

Cordon Bleu Bites

Indulge in the epitome of gourmet dining with our Cordon Bleu Bites, crafted with precision and filled

with premium ingredients for a truly elegant dining experience.

Ube Sticks

Embark on a journey of vibrant and exotic flavors with our Ube Sticks, where the natural beauty and

unique taste of purple yam create a delightful and visually stunning treat.

Chocolate Sticks

Immerse yourself in the artistry of chocolate craftsmanship, as our Choco Sticks are not just a treat for

the taste buds but also a visual delight, carefully designed to captivate your senses.

Key Messaging:

“Crunch into Perfection”

“Pak Sarap hanggang Alapaap!”

Marketing Channels: Social Media:Utilize Facebook to reach Victoria National High School students.

Make eye-catching articles and tales that highlight our products, the production process behind the scenes,

and feedback from customers.

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VII. PRODUCTION AND TECHNICAL PLAN

Production Schedule

The cook will produce 20 pieces Cordon Blue and 70 Ube Sticks a day and will conduct its production

every Monday, Tuesday, Wednesday, Thursday and Friday morning since the product will be sold during

our break time, lunch time and vacant time. There are instances were some of our product needs to be

chilled like chicken so it must be refrigerated.

Production Process

In making Cordon Bleu Bites, Ube Sticks, and Chocolate Sticks all you need is to prepare all the materials,

it will only take 60-120 minutes to make the product.

1. Prepare all the ingredients that are needed.

Ingredients: For Cordon Bleu Bites

 Chicken Breast

 Egg

 Loaf Bread

 Bread Crumbs

 Black Pepper

 Mayonnaise

 Salt

 Cooked Ham

 Cheese

Materials:

 Kitchen Tongs

 Cooking Pan

 Kitchen Towel

 Flat Container

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  Casserole

 Rolling pin

 Plate

 Butane

2. In a casserole put the chicken breast and let the chicken boil

3. After boiling the chicken, wait until it cools down

4. Shred the chicken breast into tiny pieces

5. Add the mayonnaise

6. Add small amount of salt and black pepper

7. Mix all the ingredients

8. For the loaf bread, flattened it using a rolling pin

9. Put the mixture of chicken on the loaf bread

10. Add ham and cheese and roll it

11. Crack an egg, then add small amount of salt then mix it

12. Put the rolled loaf bread on egg

13. Put a right amount of bread crumbs on plate

14. After putting the loaf bread on egg, coat it up with the bread crumbs

15. On a heated pan, put a right amount of cooking oil

16. Fry it in the pan, wait until it turns into golden brown

17. Using the kitchen tongs put the cordon bleu into the kitchen towel to absorb excess oil and set

aside to cool it down thrn enjoy the food

For the Ube Sticks

1. Prepare all the ingredients that are needed.

Ingredients:

 Ube Flavor

 Lumpia Wrapper
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  Condensed Milk, Ube Flavor

 Ube

Materials

 Pan

 Kitchen Tongs

 Plate

 Kitchen Towel

 Casserole

 Butane

2. Wash the ube and remove the skin of ube

3. Boil the ube in a casserole

4. After boiling, wait until it cools down

5. Mash the ube

6. Add the ube flavor and condensed ube flavor

7. Mix it well

8. In a lumpia wrapper, add enough amount of ube mixture, then roll it

9. In a heated pan, put the ube sticks

10. Fry it and wait until it turns golden brown

11. Using kitchen tongs put it in the kitchen towel to remove excess oil and set aside to cool it down

then enjoy the food

For the Chocolate Sticks

1. Prepare all the ingredients that are needed.

Ingredients:

 Lumpia Wrapper
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  Condensed Milk, Chocolate Flavor

 Flour

 Water

Materials

 Pan

 Kitchen Tongs

 Plate

 Kitchen Towel

 Casserole

 Butane

2. Mix the condensed milk with 1 cup of flour and water in a casserole.

3. Boil it until it thickens. Wait for it to cool down.

4. In a lumpia wrapper, add enough amount of chocolate mixture, then roll it

5. In a heated pan, put the choco sticks

6. Fry it and wait until it turns golden brown

7. Using kitchen tongs put it in the kitchen towel to remove excess oil and set aside to cool it down

then enjoy the food

Sources of Materials

For the sources of materials, all of our ingredients are freshly brought from the local market in Victoria

such as public market and RCS. The materials/ingredients used are purely raw as we purchased them.

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Production Cost

Cordon Bleu Bites

INGREDIENTS PURCHASED USED AMOUNT PRICE PRICE PER

AMOUNT

Loaf Bread 4 Packs 4 Packs ₱ 99.00 (B1T1) ₱ 198.00

Chicken Breast 1 1/2 Kilos 1 1/2 Kilos ₱ 120.00 ₱ 120.00

Ham 4 Packs 3 Packs ₱ 200.00 ₱ 150.00

Cheese 750g 360g ₱ 150.00 ₱ 72.00

Black Pepper 15g 15g ₱ 15.00 ₱ 15.00

Salt 20g 20g ₱ 10.00 ₱ 10.00

Mayonnaise 1 liter 500ml ₱ 225.50 ₱ 112.75

Bread Crumbs 300g 250g ₱ 156.00 ₱ 130.00

Egg 20pcs 14pcs ₱ 160.00 ₱ 112.00

TOTAL ₱ 985.50 ₱ 919.75

Ube Sticks

INGREDIENTS PURCHASED USED AMOUNT PRICE PRICE PER

AMOUNT

Ube Flavoring 20ml 10ml ₱ 67.30 ₱ 33.65

Kamote/Ube 1 1/2 Kilos 1 1/2 Kilos ₱ 120.00 ₱ 120.00

Lumpia Wrapper 150pcs 150pcs ₱ 80.00 ₱ 80.00

Condensed Milk 3 Cans 2 Cans ₱ 171.00 ₱ 114.00

(Ube)

TOTAL ₱ 438.30 ₱ 347.65

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Chocolate Sticks

INGREDIENTS PURCHASED USED AMOUNT PRICE PRICE PER

AMOUNT

Water Available at Home

Flour 1/2 Kilo 1/2 Kilo ₱ 25.00 ₱ 25.00

Lumpia Wrapper 150pcs 150pcs ₱ 80.00 ₱ 80.00

Condensed Milk 4 Cans 3 Cans ₱ 228.00 ₱ 171.00

(Chocolate)

TOTAL ₱ 333.00 ₱ 262.00

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VIII. MANAGEMENT PLAN

Organizational Structure

Roles and Responsibilities

The Sales In-Charge, which is Celina Dorothy Urbano and Thea Mayne Maneclang, generates regular

reports on sales performance and presents key metrics to the leadership team. They also assist with

budgeting and arranging the necessary funds for expenses and supplies, and formulate and implement

effective sales strategies aligned with the overall business objectives.

The Director of Operations, Joie Kamille Bumagat, is in charge of the entire performance and

management of the business's operations, which include supply chain management, production, and

logistics. She implements and oversees changes to streamline workflows and enhance productivity. Also,

she monitors and assesses the quality of products or services to meet or exceed customer expectations.

The marketing in-charges are John Luis Gagarin and Alexis Valdez; they are accountable and take the

lead in influencing our target audience. They assist in convincing and luring more clients to purchase our

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items. Also, they develop and execute comprehensive marketing strategies aligned with the overall

business goals and objectives.

Meanwhile, Angel Roan Comares, Luis Pascua Jr., and Angeline Pineda are responsible for the

remaining tasks, like preparing, cooking, and packaging our products.

Profit and Loss Sharing

The basic document that describes the conditions of the partnership, including the method for sharing

profits and losses, is the partnership agreement. It outlines the distribution of earnings and losses among the

partners in accordance with the conditions that they have agreed upon. Partners provide funds to the

company in order to support its operations. Cash, assets, or services can all be used as forms of capital. The

provisions outlined in the partnership agreement govern how the business's profits are divided among the

partners. If the business incurs losses, the partnership agreement outlines how these losses will be shared

among the partners.

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IX. FINANCIALS

Sources of Funds

It's important for partners to clearly define and document the sources of funds in the partnership

agreement to avoid misunderstandings and conflicts. In our case, our funds came from our own money; we

contribute and share to have the capital we need to start the operations of our business.

Financial Plan

CORDON BLEU BITES

PROFIT AND
Day 1 Day 2 Day 3 Day 4 Day 5 Total
LOSS

Revenues
Cordon Bleu Bites
No of units sold 600.00 650.00 700.00 750.00 900.00 3,600.00
Price per unit 20.00 20.00 20.00 20.00 20.00 20.00
Total Revenues 72,000.00
12,000.00 13,000.00 14,000.00 15,000.00 18,000.00
Total Cost of Good/s
No of units 580.00 650.00 700.00 750.00 800.00 3,480.00
Price per unit 9.00 9.00 9.00 9.00 9.00 9.00
Total Cost of
5,220.00 5,850.00 6,300.00 6,750.00 7,200.00 31,320.00
Good/s
Fixed Expenses
Manpower 150.00 150.00 150.00 150.00 150.00 750.00
Total Cost of
5,220.00 5,850.00 6,300.00 6,750.00 7,200.00 31,320.00
Good/s
Travel 50.00 50.00 50.00 50.00 50.00 250.00
Rent - - - - - -
Capital Cost - - - - - -
Total Expenses 5,420.00 6,050.00 6,500.00 6,950.00 7,400.00 32,320.00

Gross Profit 6,780.00 7,150.00 7,700.00 8,250.00 40,680.00

10,800.00
Gross Profit
56.50% 55.00% 55.00% 55.00% 60.00%
Margin
SWEET AND SAVORY DELIGHTS

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 Income Statement
For the Month Ended December 31, 2023

Service Revenue 72,000.00

Less:Expenses
Manpower 750.00
Travel 250.00
total Cost of Good/s 31,320.00

Total Expenses 32,320.00

Profit 72,000.00

UBE STICKS

PROFIT AND
Day 1 Day 2 Day 3 Day 4 Day 5 Total
LOSS

Revenues
Ube Stick
No of units sold 530.00 560.00 565.00 600.00 650.00 2,905.00
Price per unit 15.00 15.00 15.00 15.00 15.00 15.00

Total Revenues 7,950.00 8,400.00 8,475.00 9,000.00 9,750.00 43,575.00

Total Cost of Good/s
No of units 530.00 560.00 565.00 600.00 650.00 2,905.00
Price per unit 8.00 8.00 8.00 8.00 8.00 8.00
Total Cost of
Good/s 4,240.00 4,480.00 4,520.00 4,800.00 5,200.00 23,240.00
Fixed Expenses
Manpower 30.00 30.00 30.00 30.00 30.00 150.00
Total Cost of
Good/s 4,240.00 4,480.00 4,520.00 4,800.00 5,200.00 23,240.00
Travel 50.00 50.00 50.00 50.00 50.00 250.00
Rent - - - - - -

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 Capital Cost - - - - - -

Total Expenses 4,320.00 4,560.00 4,600.00 4,880.00 5,280.00 23,640.00

Gross Profit
3,710.00 3,920.00 3,955.00 4,200.00 4,550.00 20,335.00
Gross Profit
46.67% 46.67% 46.67% 46.67% 46.67%
Margin

SWEET AND SAVORY DELIGHTS

Income Statement
For the Month Ended December 31, 2023

Service Revenue 43,575.00

Less:Expenses
Manpower 150.00
Travel 250.00
total Cost of Good/s 23,240.00

Total Expenses 23,640.00

Profit 43,575.00

CHOCOLATE STICKS

PROFIT AND
Day 1 Day 2 Day 3 Day 4 Day 5 Total
LOSS

Revenues
Chocolate Sticks
No of units sold 545.00 550.00 570.00 590.00 650.00 2,905.00
Price per unit 15.00 15.00 15.00 15.00 15.00 15.00

Total Revenues 8,850.00

8,175.00 8,250.00 8,550.00 9,750.00 43,575.00

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 Total Cost of Good/s
No of units 545.00 550.00 570.00 590.00 650.00 2,905.00
Price per unit 9.00 9.00 9.00 9.00 9.00 9.00
Total Cost of 5,310.00

Good/s 4,905.00 4,950.00 5,130.00 5,850.00 26,145.00

Fixed Expenses
Manpower 30.00 30.00 30.00 30.00 30.00 150.00
Total Cost of
4,905.00 4,950.00 5,130.00 5,310.00 5,850.00 26,145.00
Good/s
Travel 50.00 50.00 50.00 50.00 50.00 250.00
Rent - - - - - -
Capital Cost - - - - - -

Total Expenses 5,390.00

4,985.00 5,030.00 5,210.00 5,930.00 26,545.00

Gross Profit 3,540.00

3,270.00 3,300.00 3,420.00 3,900.00 17,430.00
Gross Profit
40.00% 40.00% 40.00% 40.00% 40.00%
Margin

SWEET AND SAVORY DELIGHTS

Income Statement
For the Month Ended December 31, 2023

Service Revenue 43,575.00

Less:Expenses
Manpower 150.00
Travel 250.00
total Cost of Good/s 26,145.00

Total Expenses 26,545.00

Profit 43,575.00

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X. DOCUMENTATIONS

29