8 members

Demand Gap
2024 2,032,088.00 3,251,340.80 Staff Salary
2025 2,042,449.00 3,267,918.40 Manager 400
2026 2,051,338.00 3,282,140.80 Production Staff 300
2027 2,058,615.00 3,293,784.00 Cashier 250
2028 2,064,131.00 3,302,609.60 Street Trader 200
SP Delivery staff 200
Crab Siomai 430.77 15% on Opnening Total 1,350
Pieces 120
Unit Cost 3.58975 7 Posters 720
Production Equipment
Pork Siomai 384.97 Office Equipment
Pieces 120 Furniture and Fixtures
Unit Cost 3.20808333333 7 Sanitary and Cleaning Supplies
Production Tools and Utensils
Chicken Siomai 270.63 Office Supplies
Pieces 120 Transportation Equipment
Unit Cost 2.25525 5 Safety Equipment

Utilities
Electricity
Water
Internet
Paper plate - 50pcs 27
Hotdog Plate - 50 pcs 35
Legal Requirements
Barangay Clearance
Building Permit
Business Permit
SEC Registration
DTI Permit
Fire and Safety Permit
BIR Certificate
 No. of Employees
Daily Salary
Monthly Salary
Annual Salary
1 400 12,000 144,000.00
1 300 9,000 108,000.00
1 250 7,500 90,000.00
2 400 12,000 144,000.00
1 200 6,000 72,000.00
6 1,550 46,500 558,000.00

64,484.00
32,441.00
4,682.00
aning Supplies 1,397.00
s and Utensils 4,487.00
655.00
80,000.00
1,874.00
190,020.00

8178.46 98141.52
2000 24000
1600 19200
11778.46 141341.52

500
Schedule 1: Sales and Cost of Sales
Year 1
Quantity Selling Cost of
Sold Price Sales SALES
Crab Siomai (3pieces) 50,400 20 13.24425 1,008,000.00
Pork Siomai (3pieces) 64,800 20 12.09925 1,296,000.00
Chicken Siomai (4pieces) 47,160 20 12.321 943,200.00
Total - Gross-of-VAT 162,360.00 3,247,200.00
Net-of-VAT 2,899,285.71

Schedule 2: Employee Benefit Costs:

SSS Premium PhilHealth
Employees Annual Salary 13th Month Employer Employer
Manager 144,000.00 12,000.00 13680 3,600.00
Production Staff 108,000.00 9,000.00 10260 855.00
Cashier 90,000.00 7,500.00 8550 712.50
Street Trader 144,000.00 12,000.00 13680 1,140.00
Delivery staff 72,000.00 6,000.00 6840 570.00
Total 558,000.00 46,500.00 53,010.00 6,877.50
(Employees Benefit Costs = 558,000.00 + 46,500.00 +53,010.00 + 6,877.50 = 664,387.50)

Schedule 3: Depreciation Expense

Particulars Cost Scrap Value

Kiosk 40,000.00 2,000.00
Production Equipment 64,484.00 3,224.20
Office Equipment 32,441.00 1,622.05
Furniture and Fixtures 4,682.00 234.10
Production Tools and Utensils 4,487.00 224.35
Transportation Equipment 80,000.00 4,000.00
Safety Equipment 1,874.00 93.70
Total 227,968.00

Schedule 4: Packaging Materials

Year 1 Year 2 Year 3 Year 4
Quantity Sold 162,360 163,171 163,985 164,650
Cost per unit (27/200) 0.135 0.135 0.135 0.135
Total 21,918.60 22,028.09 22,137.98 22,227.75
 Year 2
Cost of Quantity Selling Cost of Cost of
Sales Sold Price Sales SALES Sales
667,510.20 50,652 20 13.24425 1,013,040 670,847.75
784,031.40 65,124 20 12.09925 1,302,480 787,951.56
581,058.36 47,395 20 12.321 947,900 583,953.79
2,032,599.96 163,171.00 3,263,420.00 2,042,753.10
1,814,821.39 2,913,767.86 1,823,886.70

1.005 3,251,340.80 1
Net Pay 1.005 3,267,918.40 2
126,720.00 1.0049830365 3,282,140.80 3
96,885.00 3,293,784.00 4
80,737.50 3,302,609.60 5
129,180.00
64,590.00
498,112.50
664,387.50)

Depreciable Estimated Annual

Value Life Depreciation
38,000.00 10 3,800.00
61,259.80 7 8,751.40
30,818.95 10 3,081.90
4,447.90 10 444.79
4,262.65 7 608.95
76,000.00 25 3,040.00
1,780.30 7 254.33
19,981.36

Year 5
165,130
0.135
22,292.55
 Year 3 Year 4
Quantity Selling Cost of Cost of Quantity Selling
Sold Price Sales SALES Sales Sold Price
50,905 20 13.24425 1,018,100 674,198.55 51,050 20
65,450 20 12.09925 1,309,000 791,895.91 65,800 20
47,630 20 12.321 952,600 586,849.23 47,800 20
163,985.00 3,279,700.00 2,052,943.69 164,650.00
2,928,303.57 1,832,985.44

50,905.260 51,159.52
65,449.620 65,777.25
47,631.171 47,868.15
 Year 4 Year 5
Cost of Cost of Quantity Selling Cost of
Sales SALES Sales Sold Price Sales SALES
13.24425 1,021,000 676,118.96 51,120 20 13.24425 1,022,400
12.09925 1,316,000 796,130.65 66,010 20 12.09925 1,320,200
12.321 956,000 588,943.80 48,000 20 12.321 960,000
3,293,000.00 2,061,193.41 165,130.00 3,302,600.00
2,940,178.57 1,840,351.26 2,948,750.00

51,305.25
66,129.00
48,039.00
 Cost of
Sales
677,046.06
798,671.49
591,408.00
2,067,125.55
1,845,647.81
 Siomai De’ Masa
Income Statement
For 5 Years Operations

Year 1 Year 2 Year 3

Sales (Scehdule 1) ₱2,899,285.71 ₱2,913,767.86 ₱2,928,303.57
Less: Cost of Sales (Schedule 1) 1,814,821.39 1,814,821.39 1,832,985.44
Gross Income ₱1,084,464.32 ₱1,098,946.46 ₱1,095,318.14
Less: Operating Expenses:
Employees Benefit Costs (Schedule 2) ₱664,387.50 ₱664,387.50 ₱664,387.50
Depreciation Expense (Schedule 3) 19,981.36 19,981.36 19,981.36
Sanitary and Cleaning Supplies 1,397.00 1,424.94 1,453.44
Rental expense 120,000.00 120,000.00 120,000.00
Office Supplies 655.00 668.10 681.46
Utilities 141,341.52 144,168.35 147,051.72
Permit and licenses 6,000.00 6,000.00
Gasul 4,670.00 4,763.40 4,858.67
Fuel and gasoline 15,600.00 15,912.00 16,230.24
Packaging materials (Schedule 4) 21,918.60 22,028.09 22,137.98
Advertising 5,000.00 5,100.00 5,202.00
Miscellaneous 5,000.00 5,100.00 5,202.00
Total Operating Expenses ₱999,950.98 ₱1,009,533.74 ₱1,013,186.36
Total Operating Income ₱84,513.34 ₱89,412.73 ₱82,131.77
Less: Income Tax - 30% 25,354.00 26,823.82 24,639.53
Net Income ₱59,159.34 ₱62,588.91 ₱57,492.24

Siomai De’ Masa

Pre Operating Cash Flow
For the Month Ended November 30, 2025

Cash Inflow:
Contrbibutions from partners
Cash Outflows:
Permit and licenses (Note 1) ₱8,530.00
Prepaid rentals (Note 2) 30,000.00
Production Equipment (Note 3) 64,484.00
Office Equipment (Note 4) 32,441.00
Furniture and Fixtures (Note 5) 4,682.00
Sanitary and Cleaning Supplies (Note 6) 1,397.00
Production Tools and Utensils (Note 7) 4,487.00
 Office Supplies (Note 8) 655.00
Transportation Equipment Note 9) 80,000.00
Safety Equipment (Note 10) 1,874.00
Renovation cost 20,000.00
Total Cash Ouflows
Cash Balance

Note 1: Permit and licenses:

Barangay clearance
Building permit
Business/Mayor's permit
SEC registration
Fire and safety permits
BIR certificate of registration
Total

Note 2: Prepaid rentals:

Rentals (Php10,000 X 3 months)

Note 3: Production equipments:

Steamer
Deep Fryer
Freezer
Food Processor
Total

Note 4: Office equipments:

Computer Package
Air Conditioner
Total

Note 5: Furniture and fixtures:

Office Mesh Chair
Short table
Plastic chairs
Long table
Total
Note 6: Sanitary and Cleaning Supplies:
Waste bin
Garbage bag
Mop
Dustpan and broom
Total

Note 7: Production Tools and Utensils:

Measuring cup
Measuring spoon
Spatula
Mixing bowl
Stainless tong
Knife
Peeler
Chopping board
Strainer
Condiments bottle
Gas
Gas stove
Total

Note 8: Office Supplies:

Ballpen
Logbook
Stapler
Bondpaper
Calculator
Scissor
Total

Note 9: Transportation Equipment:

Tricyle

Note 10: Safety Equipment:

Fire extinguisher
CCTV camera
Total
Total Project Cost:
Permit and licenses (Note 1) ₱8,530.00
Prepaid rentals (Note 2) 30,000.00
Production Equipment (Note 3) 64,484.00
Office Equipment (Note 4) 32,441.00
Furniture and Fixtures (Note 5) 4,682.00
Sanitary and Cleaning Supplies (Note 6) 1,397.00
Production Tools and Utensils (Note 7) 4,487.00
Office Supplies (Note 8) 655.00
Transportation Equipment Note 9) 80,000.00
Safety Equipment (Note 10) 1,874.00
Renovation cost 20,000.00
Total ₱240,020.00
 Year 4 Year 5 Pre-operating
₱2,940,178.57 ₱2,948,750.00
1,840,351.26 1,845,647.81
₱1,099,827.31 ₱1,103,102.19

₱664,387.50 ₱664,387.50
19,981.36 19,981.36
1,482.51 1,512.16 1397
120,000.00 120,000.00
695.09 708.99 655
149,992.75 152,992.61
8,530.00 6,000.00 8,530.00
4,955.84 5,054.96
16,554.84 16,885.94
22,227.75 22,292.55
5,306.04 5,412.16 5000
5,306.04 5,412.16
₱1,019,419.73 ₱1,020,640.39
₱80,407.58 ₱82,461.79
24,122.27 24,738.54
₱56,285.31 ₱57,723.25 293,249.04

Siomai De' Masa

Pre-Operating Balance Sheet
As of November 30, 2025

Assets
Current Assets
₱264,000.00 Cash ₱15,450.00
Prepaid rental 30,000.00
Total Current Assets

Non-Current Assets:
Production Equipment ₱64,484.00
Office Equipment 32,441.00
Furniture and Fixtures 4,682.00
Production Tools and Utensils 4,487.00
 Transportation Equipment 80,000.00
Safety Equipment 1,874.00
Total Non-current Assets
Total Assets
248,550.00
₱15,450.00 Liabilities and Partners' Equity
Partners' Equity - Beginning ₱264,000.00
Permit and licenses - 8,530.00
Office Supplies - 655.00
₱500.00 Sanitary and Cleaning Supplies - 1,397.00
3,000.00 Renovation cost - 20,000.00
1,000.00 Total Liabilities and Partners' Equity
2,530.00
1,000.00
500.00
₱8,530.00

₱30,000.00

₱2,966.00
2,400.00
57,980.00
1,138.00
₱64,484.00

₱13,442.00
18,999.00
₱32,441.00

₱755.00
558.00
1,494.00
1,875.00
₱4,682.00
 ₱870.00
36.00
193.00
298.00
₱1,397.00

₱88.00
78.00
60.00
269.00
108.00
201.00
66.00
150.00
57.00
76.00
934.00
2,400.00
₱4,487.00

₱58.00
75.00
158.00
180.00
135.00
49.00
₱655.00

₱80,000.00

₱750.00
1,124.00
₱1,874.00
Laibilities and Partners' Equity

₱45,450.00
 187,968.00
₱233,418.00

₱233,418.00
 Siomai De’ Masa
Balance Sheet
For 5 Years Operations

Assets Year 1 Year 2 Year 3 Year 4

Current Assets
Cash ₱54,749.16 ₱125,128.98 ₱191,103.15 ₱256,267.26
Prepaid rent 30,000.00 30,000.00 30,000.00 30,000.00
Office Supplies 668.10 681.46 695.09 708.99
Sanitary and Cleaning Supplies 1,424.94 1,453.44 1,482.51 1,512.16
Total Current Assets ₱86,842.20 ₱157,263.88 ₱223,280.74 ₱288,488.42

Non-Current Assets
Kiosk ₱40,000.00 ₱40,000.00 ₱40,000.00 ₱40,000.00
Production Equipment 64,484.00 64,484.00 64,484.00 64,484.00
Office Equipment 32,441.00 32,441.00 32,441.00 32,441.00
Furniture and Fixtures 4,682.00 4,682.00 4,682.00 4,682.00
Production Tools and Utensils 4,487.00 4,487.00 4,487.00 4,487.00
Transportation Equipment 80,000.00 80,000.00 80,000.00 80,000.00
Safety Equipment 1,874.00 1,874.00 1,874.00 1,874.00
Total ₱227,968.00 ₱227,968.00 ₱227,968.00 ₱227,968.00
Less: Accumulated depreciation 19,981.36 39,962.73 59,944.09 79,925.45
Non-Current,Assets, net ₱207,986.64 ₱188,005.27 ₱168,023.91 ₱148,042.55

Total Assets ₱294,828.84 ₱345,269.15 ₱391,304.65 ₱436,530.96

Liabilities and Partners' Equity

Liabilities
Accrued utilities ₱11,778.46 ₱12,014.03 ₱12,254.31 ₱12,499.40
Income tax payable 2,304.91 2,438.53 2,239.96 2,192.93
Total Liabilities ₱14,083.37 ₱14,452.56 ₱14,494.27 ₱14,692.33
Partners' Equity:
Partners' Equity - beginning ₱233,418.00 280745.4692 330816.595376 376810.386725
Net Income 59,159.34 62,588.91 57,492.24 56,285.31
Withdrawals - 11,831.87 - 12,517.78 - 11,498.45 - 11,257.06
Partners' Equity - ending ₱280,745.47 ₱330,816.60 ₱376,810.39 ₱421,838.63

Total Liabilities and Partners' Equity ₱294,828.84 ₱345,269.15 ₱391,304.65 ₱436,530.96

- - - -
 Siomai De’ Masa
Cash Flow Statemen
For 5 Years Operatio

Year 5
Cash Flow from Operating Activities
₱322,688.82 Net Income
30,000.00 Depreciation
723.17 Change in prepaid rent
1,542.40 Change in office supplies
₱354,954.40 Change in sanitary supplies
Change in accrued utilities
Change in income tax payable
₱40,000.00 Cash Provided from Operating Activities
64,484.00
32,441.00 Cash Flow from Investing Activities
4,682.00 Cash paid for kiosk
4,487.00 Net Cash Used in Investing Activities
80,000.00
1,874.00 Cash Flow from Financing Activities
₱227,968.00 Partners drawing
99,906.82 Cash Used in Financing Activities
₱128,061.18
Increase in Cash
₱483,015.58 Add: Beginning Cash
Ending Cash Balance

₱12,749.38
2,248.96
₱14,998.34

421838.631505
57,723.25
- 11,544.65
₱468,017.24

₱483,015.58

-
 Siomai De’ Masa
Cash Flow Statement
For 5 Years Operations

Year 1 Year 2 Year 3 Year 4 Year 5

₱59,159.34 ₱62,588.91 ₱57,492.24 ₱56,285.31 ₱57,723.25

19,981.36 19,981.36 19,981.36 19,981.36 19,981.36
- - - - -
- 668.10 - 13.36 - 13.63 - 13.90 - 14.18
- 1,424.94 - 28.50 - 29.07 - 29.65 - 30.24
11,778.46 235.57 240.28 245.09 249.99
2,304.91 133.62 - 198.57 - 47.02 56.02
₱91,131.03 ₱82,897.60 ₱77,472.61 ₱76,421.18 ₱77,966.21

-₱40,000.00
-₱40,000.00 - - - -

-₱11,831.87 -₱12,517.78 -₱11,498.45 -₱11,257.06 -₱11,544.65

-₱11,831.87 -₱12,517.78 -₱11,498.45 -₱11,257.06 -₱11,544.65

₱ 39,299.16 ₱ 70,379.82 ₱ 65,974.17 ₱ 65,164.12 ₱ 66,421.56

15,450.00 54,749.16 125,128.98 191,103.15 256,267.26
₱54,749.16 ₱125,128.98 ₱191,103.15 ₱256,267.26 ₱322,688.82
Financial Analysis: