NOTRE DAME OF MARBEL UNIVERSITY

INTEGRATED BASIC EDUCATION DEPARTMENT

Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

A BUSINESS PLAN ON PUTTING UP TATOSPHERE IN THE CITY OF KORONADAL,

SOUTH COTABATO

BUSINESS PLAN
presented to the Faculty of the Senior High School Department
NOTRE DAME OF MARBEL UNIVERSITY
Brgy. Sto. Niño, City of Koronadal, South Cotabato

In Partial Fulfillment of the Requirements in

ENTREPRENEURSHIP

KHRYSTA LISA M. PRUDENCIO

MEMBERS:
AGUSTIN, YVON CASSANDRA
LATIP, JIA CARLA
REJAS, NICOLE
SARMIENTO, HESSA
YONGQUE, ADYLLE

Mrs. Jennelyn F. Debildos

Entrepreneurship Teacher
S.Y. 2023-2024

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

TABLE OF CONTENTS

Executive Summary………………………………………………………………………………….1
Introduction……………………………………………………………………………………………1
Background of the Business………………………………………………………………………...1
Vision…………………………………………………………………………………………………...1
Mission………………………………………………………………………………………………….1
Market analysis
o Market area……………………………………………………………………………………2
o Main Customers………………………………………………………………………………2
o Market demand……………………………………………………………………………….3
Product Strategy
o Description of the product and positioning
o Packaging
Pricing Strategy
Distribution Strategy
Promotional Strategy
Competition
Sales Forecast

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

EXECUTIVE SUMMARY

INTRODUCTION

BUSINESS BACKGROUND

Yaki-Tato is a start-up company inspired by the famous Takuyaki but innovated and aims
to promote "versatility in culinary" and "essential vitality" dedicated to individuals who love to
explore various of foods and customized their fillings that reflect their wants, persona and
uniqueness as a customer despite of their difference in tastes and wants. The business does not
want to manufacture just a normal Yaki-Tato. Instead, they aim to sell innovative, creative, refined
and high-quality product of food that could pique the interest and spark the imagination of
customers. With the tagline "Devour your way into the right Atmosphere", the company aims to
stick with the goal to develop and enhance our product, the Yaki-Tato (to cater the need and
wants of our consumers so that they would feel the sincerity and dedication of our pursuit.
Established in City of Koronadal in February 2024, Yaki-Tato is made up of six young
entrepreneurs coming from the ABM 11 of Notre Dame of Marbel- IBED Senior High School
Department.

MISSION

At Tatosphere, we are dedicated to delighting our customers with irresistibly delicious fried
potato balls, crafted with passion and precision. We strive to elevate the snack experience by
delivering exceptional taste, quality, and innovation, while fostering a culture of culinary creativity
and customer satisfaction.

VISION

Our vision at Tatosphere is to become the leading purveyor of fried potato goods, beloved
for our commitment to culinary excellence, customer-centric approach, and unwavering

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

dedication to quality. We aspire to create a local community of potato ball enthusiasts, united by
their love for our delectable creations and inspired by our relentless pursuit of culinary perfection.

SECTION I: MARKETING PLAN

1 MARKET ANALYSIS

1.1.1 MARKET AREA

The target area of the business company is at D&E Prime Building, Robredo Avenue,
Barangay Sta Cruz, Koronadal City, South Cotabato. Rent in this space costs PHP 13,000 per
month. The owners chose this specific area as the most perfect location for the business knowing
that it is much accessible for everyone. The owners believe that this is a good place to start a
business because the area is near the public terminal, and most likely, a lot of people would grow
interest on the food business when they see it. Whenever people travel from Koronadal City to
nearby places and whenever there are people that have just arrived from their destination, they
will immediately see this and possibly try it because some commuters are tired and hungry after
traveling.

Figure 1: South Cotabato and Map of D&E Prime Building

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

1.1.2 MAIN CUSTOMERS

Our main customers for these products are males, females, and non-binary individuals
between the ages of about 5 to 44 who are either food enthusiasts looking to try new dishes that
appeals to their taste/style or passionate lovers of potatoes and Tako-Yaki. The company decides
that these are based on surveys conducted to identify individuals within this age range. Our goal
is to provide delicious and safe food with the health benefits of potatoes, ensuring our customers
can go about their day with a full stomach and satisfaction, all at an affordable price.

1.1.3 MARKET DEMAND

The total population of the province by 2024 is utilized to determine the population of South
Cotabato in relation to the demands of the company’s target market. The data for the population
was gather from the Philippines: Administrative Unit.

Population of South Cotabato (2024) 209,494

Percentage of propose/ target market 68.48%
( Female and Male aged 5-44) 143,462
Percentage of willing and afford to buy yaki- 87.65%
tato 125,744
Market Share 8%
Demand 10,060 (x3)
= 30,180
Table 1: Addressable Market Demand
With the use of convenience sampling a form of online and social media survey, the
interest percentage was found to be 87.65%, which implies that 125,744 of the target market
(143,462) is interested in buying the said products. An assumption of a market share of 8%
because we are new in the market is also included which reflects a demand of 10,060. Since the
standard serving size of Yaki-Tatos is 3 units per serving, the demand is multiplied by 3. All of
these equate to a TOTAL of 30,180 for the demand Tatosphere has with regards to its
competitors.

1.2 PRODUCT STRATEGY

1.2 1. DESCRIPTION OF THE PRODUCT AND POSITIONING

The owners came up with the name “Yaki-Tato” for their product, and this is derived from
“Yaki-Tato” because it is inspired by takuyaki and “Tato” because it is mainly made out of

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

potatoes. Yaki-Tato is made out of beef or cheese (depends on the preference of the customer)
that is covered with a mixture of smashed potatoes and sliced carrots. It is also coated with flour,
egg, and bread crumbs to make it crispier and to add more texture to further satisfy the customer’s
cravings. Its size is the same with takuyaki, it is ball-shaped and is 4cm in diameter. The product
will be brownish when it is deep fried for an estimated time of one to two minutes. Yaki-Tato is
offered per bundle by 3 pieces for P45, 6 pieces for P90, and 9 pieces for P135.

Yaki-Tato can be considered as rich in Vitamin A because the main ingredients, potato
and carrots, have a high content of beta carotene that is needed for healthy skin, bones and teeth
as well as to fight sickness. Potatoes are a good source of fiber, that helps you feel full longer and
it helps prevent heart disease. Potatoes are also rich in antioxidants that prevent diseases, and
vitamins and minerals that help your body function properly.

Yaki-Tato has a lot of good qualities that will make the customers attracted to it. By just
taking a small bite, you can immediately taste the flavor that is a mixture of sweet, a bit salty, and
the potato that is also creamy. Even if the product has been preserved for some time, its taste will
still be the same and the flavor will last despite of its temperature.

The customers can have their choice in adding shredded cheese as a topping. Customers
also have two options in choosing their preferred sauce, either hot sauce or mayonnaise mixed
with ketchup. It is also safe for 6 years old kids to adults, except those with allergies in dairy
products and soy products. Everyone can purchase this product because we also consider the
variety of people who eat food that is only allowed for them based on their culture and the students
who are fond of buying food that is affordable but delicious.

For the tagline, the entrepreneurs came up with something that is simple yet unique for it
to be easily recognized and remembered by the customers— “Devour your way into the right
atmosphere”. This is because Yaki-Tato can ease your bad mood and hunger with just a bite.
With a good mood comes with a good atmosphere, so come to the Tatosphere where one bite
puts you in the right atmosphere.

Figure 2: Product Sample

1.2 2. PACKAGING

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

The packaging of Tatosphere’s products are cups made of paper with a white color.
When it comes to sizing options, we offer 3 different choices based on the number of Yaki-Tato
balls the customer desires. For a small order of 3 balls the designated cup is 2.5 inches in
diameter and a height of 3 inches, making it perfect for a quick and satisfying snack on the go.
For a larger order of 6 balls, the designated cup is 3 inches in diameter and a height of 5 inches,
the perfect choice that pairs with plenty of Yaki-Tato to share with friends or enjoy as a hearty
meal. For those who can't get enough of our delicious Yaki-Tato balls, the designated tray is 4
inches in diameter and a height of 7 inches, providing more Yaki-Tatos to enjoy. These cups
make sure it is convenient for the customers to eat.

Figure 3: Packaging

1.3 PRICING STRATEGY

In order to earn sufficient profit, mark-up based pricing will be used. Where 50% of the
overall cost will be added for the final price. The formula for the mark-up based pricing is:

Selling Price = Product Cost x [1 + Mark-up Rate (50%)]

Price and unit Price Per Unit

Direct materials Potato 120 PHP/120 Units 1
Sweet Potato 60 PHP/120 Units 0.5
Beef 71.75 PHP/60 1.2
Cheese 56 PHP/109 0.51
Carrots 27.2 PHP/120 0.23
Egg 31.3 PHP/120 0.26
Flour 36 PHP/360 0.1
Breadcrumbs 156.75 PHP/600 0.26
Oil 77 PHP/120 0.64

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Salt 6.5 PHP/600 0.01
Sauce 16.35 PHP/160 0.10
Cups (50 PHP/50pcs) / 3pcs Yaki- 0.33
Tato
Total for Direct 5.14 PHP
Materials
Direct Labor Cook 4.23
Assistant cooks 7.94
Fixed Cost Promotion 0.14
Overhead 5.45
Mark-up Price 50%
Selling price per 34.35
unit: = 35 PHP

1.4 DISTRIBUTION STRATEGY

For our distribution strategy, we have utilized direct selling, specifically person-to-person
sales, as a means to effectively communicate with our customers and receive valuable feedback
from them. By employing this method, we believe we can build strong relationships with our
customers and better understand their needs and preferences. By setting up our business near a
busy street where many people pass when going to the public terminal, we aim to attract foot
traffic and generate interest in our product. We also plan on selling our product on the streets with
carts when participate in special events such as festivals, fairs, and food markets.

1.5 PROMOTIONAL STRATEGY

In order to have a good promotional strategies, the company will identify their target
audience and their ways in promoting the product. The business will be using social media
advertising and personal- based selling as their strategies. People today are dependent on
technology and entrepreneurs can take advantage of that, in the way that they post their product
on different social media like Facebook, Instagram, Twitter and others with their company name
which is Tatosphere co. The prepaid load used for creating these posts will be bough twice per
month for a week of service costing PHP 99. They will also have tarpaulin as their promotional
strategy, especially that tarpaulins are a cost-effective and versatile marketing tool that can
increase brand visibility, communicate key messages, and target specific demographics.
Strategic placement in high-traffic areas can drive sales and shape brand image. By investing in
different promotional strategies, brands can have meaningful engagement, build lasting
relationships, and achieve their business objectives and to attract more customers and to
persuade them to purchase the product.

ITEM QUANTITY PRICE MONTHLY QUARTERLY ANNUAL

EXPENSES EXPENSES EXPENSES
Prepaid load 1 PHP 99.00 PHP 198.00 PHP 594.00 PHP
for Social 2,376.00
Media

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Tarpaulin 1 PHP 720.00 PHP 720.00
Contingency - PHP 100.00 PHP 100.00 PHP 300.00 PHP
funds 1,200.00
TOTAL PHP 919.00 PHP 298.00 PHP 894.00 PHP 4,296
Table 3: Promotion Budget

1.3 COMPETITION

Tatosphere is not just any kind food you can’t find anywhere where you won’t find any
similar food to these, it is a mash potato where you won’t find much in restaurants While there
may be similar products on the market like mash potato servings and mostly fries, such as potato-
based snacks or variations of takoyaki, Tatosphere differentiates itself by offering a pure mash
potato filling encased in a crispy exterior, reminiscent of traditional Takoyaki, as Tatosphere; we’ll
ensure good quality and fresh potatoes to serve our customers with also customizable toppings
to add on to their food with their likings, and the price is affordable and reasonable depending on
how many balls, we ensure that our costumer will be satisfied with our yaki-tato and to also
improve their mood for their cravings and to their likings. The identified number of competitions is
7; for which all of them are direct and indirect, all 7 competitors are located in Koronodal City. to
enumerate all 7 competitors of Tatosphere are the ff: KFC, Jollibee, Mcdonald’s, Pizza hut, Potato
corner, Potato Kingdom, and takuyaki.

Competitors Products Price Location Strategies

variation
KFC - creamy mashed ₱ 85 Unit 1L 112, GF, - Introducing
potato KCC Mall of new and
Marbel Zone II, intriguing side
National dishes
Highway 9506, -Menu
Marbel, 9506 Integration
Timog Cotabato
Jollibee -French Fries and ₱ 55 - ₱ 175 Level 1 -Sale
sides CITYMALL - Cross-
Koronadal, Promotion
Gensan Drive, - Menu
Purok Martinez, Integration
Zone lV,
Koronadal City,
South Cotabato
Mcdonald’s - French Fries ₱ 83 - ₱ 98 Gensan Avenue, -Sales
-Twister Fries Cor Juan -Creating
-Shake Shake Posadas Street, Engaging and
Fries Koronadal City, shareable
9506 South content
Cotabato -Tie-in-Offers

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

-Leveraging
Social Media
- Menu
Integration
TokyoYaki -Takoyaki ₱ 25 - ₱ 137 Fourth Floor -Local
KCC Mall sponsorship
Marbel -Social Media
Barangay marketing
Poblacion Lone
District
Potato Corner - French Fries ₱ 145 - ₱ 225 Ground Floor -Online
KCC Mall Advertising
Marbel -Social Media
Barangay Marketing
Poblacion Lone -Sponsoship and
District Community
Engagement

Ground Floor -Food Festivals

E&E Takuyaki -Takoyaki ₱ 30 - ₱ 120 KCC Mall and Events
Marbel -Social Media
Barangay Marketing
Poblacion Lone
District
Pizza hut - French Fries - ₱ 95 Ground Floor, -Menu
-Tater tots - ₱ 175 Fronting Integration
Supermarket, -Outdoor menu
General Paulino display
Santos Dr, -Limited-time
Koronadal City, offers
South Cotabato
Table 4: Competitive Matrix Table

1.6 SALES FORECAST

In the first year, a sum of 30,180 units of Yaki-Tatos will be produced to cater the demand
of the market. The formula to be used is:
Units Produced Per Month (based on the gap in the market) * Selling Price = Sales in Peso
1st Year
Month Units Produced Selling Price Sales in Peso
January 2,567 35 89845
February 2,458 35 86030
March 2,462 35 86170
April 2,521 35 88235
May 2,624 35 91840

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

June 2,464 35 86240
July 2,451 35 85785
August 2,526 35 88410
September 2,567 35 89845
October 2,532 35 88620
November 2,483 35 86905
December 2,525 35 88375
Total 30,180 1,056,300
Table 5: 1st Year of Sales Forecast

2ND Year
Month Units Produced Selling Price Sales in Peso
January 2,689 35 94115
February 2,778 35 97230
March 2,875 35 100625
April 2,951 35 103285
May 3,143 35 110005
June 3,108 35 108780
July 3,132 35 109620
August 3,478 35 121730
September 3,629 35 127015
October 3,721 35 130235
November 3,840 35 134400
December 3,890 35 136150
Total 39,234 1,373,190
Table 6: 2nd Year of Sales Forecast

In the second year, the sales of Tatosphere will increase by 30%, resulting in a sum of
39,234 units of Yaki-Tatos to be produced to cater the demand of the market.

3rd Year
Month Units Produced Selling Price Sales in Peso
January 3,994 35 139790
February 4,171 35 145985
March 4,247 35 148645
April 4,231 35 148085
May 4,356 35 152075
June 4,345 35 152985
July 4,371 35 154000
August 4,400 35 159985
September 4,571 35 164395
October 4,697 35 166985
November 4,771 35 168385

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

December 4,811 35 1853775
Total 52,965 3,555,090
Table 7: 3rd Year of Sales Forecast

In the second year, the sales of Tatosphere will increase by 35% of the last year, resulting
in a sum of 52,965 units of Yaki-Tatos to be produced to cater the demand of the market.

SECTION 2: PRODUCTION PLAN

2.1 PROCESS FLOWCHART

The first step in making Yaki-Tatos is boiling and peeling the potatoes and carrots. Once
cooked, wait for these to cool down by preparing the fillings. The meat will be cooked first before
being cut, along with the cheese and the cooled-down carrots. After the fillings are ready, the next
step is to mash and season the potatoes. After the fillings are ready, the next step is to mash and
season the potatoes. Next, the mashed potatoes are measured, filled with the cut meat or cheese,
and molded into balls before being breaded by flour, eggs, and breadcrumbs. Lastly, the Yaki-
Tatos are fried until golden brown and crispy. Once done, they are ready to be served.

Figure 4: Process Flowchart

2.2 FIXED CAPITAL

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Tools, equipment, and machinery (fixed assets) are needed for production. The needed
tools are three pots that cost PHP 308 each, a pan that costs PHP 389, two tongs that cost PHP
29 each, two knives that cost PHP 84 each, three bowls that cost PHP 129 each, a cheese grater
that costs PHP 21, and a vegetable peeler that costs PHP 17. Meanwhile, the needed machinery
is a double burner butane stove that costs PHP 976 and a cooler that costs PHP 6,710. As for
the major supplier of the fixed capital, it is reliable, near the place of the production, and offers a
quality of materials for the supply of the materials for the production. The maintenance, especially
for the machineries that are used in the production, like the printer and laptop, will be checked,
refreshed, and be used properly to avoid the cause of damage, and to maintain its ability to
function smoothly during the production process. However, tools will be subjected for replacement
once they are damaged.

Name of Tools Estimated Purchased Annual Repair and Sources

Useful Life Costs (PHP) Depreciation Maintenance
Multilayered 5 years 3,375 -
Steaming Pot (3)
Frying Pan (3) 4 years 2,487 -

Tongs (6) 4 years 174 - All tools are KCC Mall

Knives (7) 10+ years 711 - subject to of Marbel
replacement.
Large Bowls (6) 15+ years 920 -

Cheese Grater (3) 5 years 267 -

Potato Ricer (3) 10 Years 1,116 -
Wooden Spoon (5) 7 years 450 -

Tupperware (5) 10 years 4,995 -

Chopping Board (3) 10 years 308 -

Weighing Scale (1) 10 years 120 -

Sauce Bottle (4) 5 years 182 -

Peeler (5) 8 years 436 -
Name of Machines

Double Butane 15 years 3,885 259 380 SM Ace

Stove (3) hardware
Chiller (1) 20 years 20,830.00 1,041.5 578 LAZADA

Name of Furnitures

Tables (4) 20 years 6,000 300 SHOPEE

Subject to
Chairs (12) 15 Years 2868 191.2 Replacement SHOPEE

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Fans (2) 10 Years 4,480 560 150 SHOPEE
Total Cost: 53,604 2351.7 1,108

Table 8: Fixed Capital

2.3 LIST OF RAW MATERIALS AND SUPPLIES

These raw materials are sourced from Kcc Mall of Marbel and from the Chine Town Market
with various resources with high quality raw materials, and with affordable prices. These raw
materials are available throughout the year with slight difficulty from seasons. The potatoes and
carrots typically rise and decrease in price depending on the season and supply.

Raw Materials Sample Pictures Description Cost Per

unit
Potato Potatoes are starchy root ₱1
vegetables used as the main
ingredient of the outer layer of
the Yaki-tato

Sweet Potato starchy, sweet-tasting tuberous ₱ 0.5

root vegetable combined into
the regular potato layer of the
Yaki-Tato

Beef A ground beef hamburger patty ₱ 1.2

used as filling.

Cheese A product of processed milk cut ₱ 0.51

into cubes and used as filling
and toppings.

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Eggs Egg of a chicken used for ₱ 0.26
breading the Yaki-tato.

Flour Flour is a powdery substance ₱ 0.1

used for baking and thickening.
This powder is used for
breading the Yaki-tatos.

Breadcrumbs Breadcrumbs are dried and ₱ 0.26

ground bread used for coating
and binding, and frying the Yaki-
tato until crispy.

Oil Oil is a liquid fat used for ₱ 0.64

cooking and baking. It is used to
fry Yaki-Tatos.

Salt Salt is a crystalline mineral used ₱ 0.01

to balance Yaki-tato flavor,
preventing blandness and lack
of depth in the dish.

Sauce Sauce enhances potato balls' ₱ 0.10

taste by adding moisture,
complementing texture, and
providing contrast.

Carrots Root vegetable that is cut into ₱ 0.23

small pieces and mixed into the
potato layer.

Cups White cups made of paper used ₱ 0.33

as packaging for the Yaki-Tatos

Total: 5.14 PHP

Table 9: List of Raw Materials and Supplies

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

2.4 LABOR

There are 3 direct labors that are needed for the production. Systematic, patience, flexible,
and hardworking are the skills needed for this job. The labor cost of this production will be
depending on the number of days they will work. As for the availability of the workers, it depends
on some circumstance, but it is assured that the workers are available throughout the year.

LABOR NUMBER OF Price Per Unit Unit Day

LABOR
Cooks 1 PHP 4.23 97 410/Day

Assistant Cooks 2 3.97(2) = 7.94 385(2) = 770/Day

Total Labor PHP 1,180/Day
Cost
Table 10: Labor Cost

2.5 FACILITY OVERHEAD EXPENSE

In the table below, it shows the systematic list of the facility overhead expense. It contains
the particular facility overhead expense, the monthly cost, as well as the annual cost. Particularly,
the repair and maintenance, and its monthly and annual cost; the utilities (electricity, water, etc.),
and its monthly and annual cost; and lastly, the depreciation-equipment and machines, and its
monthly and annual cost.

PARTICULARS MONTHLY COST (PHP) ANNUAL COST (PHP)

Repairs and Maintenance 92.33 1,108
Utilities 600 7,200
Depreciation-Equipment and Machines 195.98 2351.7
Rent Expense 13,000 156,000
TOTAL OVERHEAD COST PHP 13,888.31 PHP 166,659.7
Table 11: Facility Overhead Expense

2.6 PRODUCTION COST

The production cost has three particulars: raw materials, labor costs, and overhead costs.
The particulars’ totals which are also visible on the previous tables, are combined together based
on their monthly and annual costs. Next, the annual cost is divided by the total units for one year
to get the cost per unit. Lastly, the cost per unit of all particulars are added to get its total cost per
unit.

Particulars Monthly Cost Annual Cost Cost per unit (Annual Cost/total
(PHP) (PHP) unit for year = Cost per unit)
Raw materials 12,927.1 155,125.2 155,125.2/30,180

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

= PHP 5.14
Labor costs 30,680 368,160 368,160/30,180
= PHP 12.2
Overhead 13,888.31 166,659.7 166,659.7/30,180
Costs = PHP 5.52
Total PHP 57,322.05 PHP 687,865.03 = PHP 22.86
Table 12: Production Cost

SECTION III: ORGANIZATIONAL PLAN

3.1 FORM OF BUSINESS ORGANIZATION

The business company will operate under sole proprietorship. The Owner, followed by the
service crew, cook, and cashier. Under cook is the assistance cook. Tatosphere is a private
business company made up of gifted individuals. Therefore, if circumstances change, it will be
simple to amend the company's legal structure. The sole proprietorship model is often preferred
by small businesses as it provides a sense of control and autonomy to the owner. In the case of
Tatosphere, the owner has the freedom to make decisions independently without the need for
input from other partners or shareholders. This allows for quicker decision-making and nimble
responses to market demands, giving the company a competitive edge.

3.2 ORGANIZATIONAL STRUCTURE

Owner/General Manager

----------- Bookkeeper
Service Crew Cook Cashier

Assistant Cook (2)

Figure 5: Organizational Structure

The organizational structure consists of four distinct levels. On the top of the chart is the
general manager who is responsible for managing and monitoring the daily. followed by the
service crew, cook, cashier, and bookkeeper on the second level. Under the cook is the assistant
cook. There are two of them. Each level plays a crucial role in the company's functioning and
success. The service crew is the one who gives the orders to the customers and they are also

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

tasked to obey the orders of the owners. The cook focuses on making foods safely and also
process it carefully to ensure efficiency and product quality. The cashier serves as the one who
caters the customers and also manages the money that comes into the business. beside it is the
bookkeeper who maintains accurate financial records and ensure compliance with regulatory
requirements. Their service will only be needed if the general manager ought to. This hierarchical
structure fosters coordination, efficiency, and effective decision-making across departments.

3.3 KEY OFFICERS AND PERSONNEL

Position Qualifications Responsibilities

General Manager  Leadership skills  Setting strategic direction
 Business acumen and goals for the business
 Financial management  Making key decisions
skills regarding finances,
 Industry knowledge operations, and personnel
 Strategic planning abilities  Ensuring compliance with
 Good decision-making laws and regulations
skills  Providing leadership and
 Flexibility direction to employees
 Problem-solving skills  Monitoring performance and
 Excellent communication implementing improvements
and interpersonal skills  Planning for the long-term
growth and sustainability of
the business
 Taking responsibility for the
overall success and
reputation of the company
Service Crew  Customer service  Greeting customers, assists
orientation inquiries, and takes their
 Excellent communication orders.
and interpersonal skills  Maintaining cleanliness and
 Willingness to work organization of the checkout
flexible hours area
 Food Safety Knowledge  Following company policies
and procedures regarding
customer service
 Collaborating with other team
members to ensure smooth
operations
 Cleans checkout area and
dining tables

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Cook  Experience working in a  Preparing and cooking menu
kitchen environment items according to recipes
 Cooking Skills and specifications
 Knowledge of food safety  Ensuring food quality and
and hygiene standards presentation meet standards
 Time Management  Monitoring and maintaining
 Teamwork and inventory levels
communication skills  Adhering to food safety and
 Physical endurance sanitation regulations
 Cleaning and maintaining
kitchen equipment and work
areas
Assistant Cook  Relevant experience in  Assist in preparing
cooking ingredients for cooking
 Knowledge of food safety  Help assemble dishes
and hygiene standards according to the chef's
 Ability to work in a fast- specifications and
paced environment presentation standards.
 Teamwork and  Help clean and sanitize
communication skills kitchen equipment, utensils,
 Physical endurance and workstations

Cashier 
Strong numeracy skills  Managing financial

Customer service transactions, records, and
orientation reporting
 Ability to handle  Budgeting, and cash flow
transactions accurately management
and efficiently  Tax planning and compliance
 Basic computer skills Handling cash, credit, and
 Integrity and honesty debit card payments
 Ability to work under  Collaborating with other team
pressure members to ensure smooth
Communication skills operations

Bookkeeper  Proficiency in accounting  Recording financial

software (e.g., transactions
QuickBooks, Xero)  Managing accounts payable
 Knowledge of basic and accounts receivable
accounting principles  Reconciling bank statements
 Attention to detail and  Generating financial reports
accuracy (e.g., balance sheets, income
 Organizational skills statements)
 Numerical aptitude  Maintaining accurate records
of financial transactions

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

 Strong communication  Assisting with budgeting and
skills forecasting
 Ability to maintain  Ensuring compliance with
confidentiality relevant laws and regulations
 Time management skills
Table 13: Key Officers and Personnel

The key officers and personnel mentioned above were chosen after much deliberation
after considering their personal qualifications and skills. They were also hired by looking at their
educational attainment and expertise on the field of the position they are applying to check if they
are truly compatible for the job. Lastly, the entrepreneurs focused on the experience of the
applicants to verify that they have enough knowledge to do the work assigned to them without
having to worry about any failure.

3.4 COMPENSATION AND BENEFITS

DAILY MINIMUM WAGE RATES (SOCCSKSARGEN) MONTHLY WORKING DAYS

Non-Agriculture PHP 383.00

20 days in a month
Agriculture/Service/Retail PHP 347.00
Establishments
Table 14: Minimum Wage Basis

The minimum pay for the company’s employees is determined by the Department of Labor
and Employment, the National pay and Productivity Commission. As a result, employees are
guaranteed a fair share of financial compensation based on their sales income. Employees with
greater skills and expertise, on the other hand, will be compensated better for their contributions
to the organization. Employees have the right to have their salaries when they have been
accounted for, as well as to be aware of a consistent set of standards for salary levels in order to
ensure fairness in distribution and procedure and compensation disclosure.

SALARY BREAKDOWN AND BENEFITS

Monthly Salary Annual Salary (PHP)

Position (PHP) Benefits

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Service Crew 10,140 PHP 121,689  Pag-IBIG Fund
 Philippine Health
(PhilHealth) Insurance
 Social Security System
(SSS) Pension
 Paid leaves (Medical,
Vacation, Sick time,
and Holidays)
 Bonuses and
commissions (13-
month pay)
 Retirement Accounts
 Overtime pays (25% of
the hourly rate; 30% of
the hourly rate during
rest days, and special
holidays)

Cashier PHP 10,660.00 PHP 127,920.00  Pag-IBIG Fund

 Philippine Health
(PhilHealth) Insurance
 Social Security System
(SSS) Pension
 Paid leaves (Medical,
Vacation, Sick time, and
Holidays)
 Bonuses and
commissions (13- month
pay)
 Retirement Accounts
 Overtime pays (25% of
the hourly rate; 30% of
the hourly rate during
rest days, and special
holidays)

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Bookkeeper PHP 3000.00 PHP 36,000  Pag-IBIG Fund
 Philippine Health
(PhilHealth) Insurance
 Social Security System
(SSS) Pension
 Paid leaves (Medical,
Vacation, Sick time, and
Holidays)
 Bonuses and
commissions (13- month
pay)
 Retirement Accounts
 Overtime pays (25% of
the hourly rate; 30% of
the hourly rate during
rest days, and special
holidays)
Table 15: Salary Breakdown and Benefits

The Marketing Manager, Production Manager, and Finance/Human Resources Manager

will get PHP 12,000.00 or PHP 144,000.00 annually each, a salary that is higher than other
positions because they have more responsibilities and have more specialized knowledge and
skills. On the other hand, the Graphic Designer, Customer Service Staff, Cook, and Cashier will
receive PHP 10,000.00 or PHP 120,000.00 annually. The bookkeeper will have approximately
PHP 15,000.00 or 180,000.00 annually, depending on the transactions that they will analyze to
record a financial statement.

In addition, employees are entitled to the same mandatory benefits as the company,
including flexible working hours, fixed pay, overtime payment, health and life insurance, pensions,
paid time off for medical reasons, bonuses and commissions, vacation time, meal breaks,
achievement awards, retirement benefits, and other basic incentives.

3.5 START-UP PLAN/ PRE-OPERATING ACTIVITIES AND EXPENSES

Pre- Operating Activities Expenses

Product Creation Creating Prototype/ Product example PHP 380.00
Finding a suitable Identifying possible location for business PHP 130.00
location for  Transportation fare
business
Processing DTI Registration PHP 1,000
necessary Barangay Clearance PHP 50.00
permits to run the SSS PHP 500.00
business Mayor’s Business Permit PHP 200.00

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

BIR Certificate Registration PHP 500.00
Public Liability Insurance PHP 100.00
Fire Permit PHP 50.00
Sanitary Permit PHP 50.00
Community Tax Certificate (Cedula) PHP 100.00
Pre- promotional Promotional photoshoot PHP 350.00
measures
TOTAL PRE-OPERATING EXPENSES PHP 3,410.00
Table 16: Pre-Operating Expenses

The table shows that the total pre-operating expenses of the business amounts PHP
3,410.00. Pre-operating activities included in Tatosphere are product creation/ prototype, finding
a suitable location for the business, processing required permits to run the company, and pre-
promotional measures.

Product creation is the first operating activity wherein the company creates a prototype of
its product and decides whether the product passes to be produced or not. Finding a suitable
location for the business is the second operating activity. This activity is where expenses like
transportation fare come into place as the business finds an appropriate location for entrepreneurs
to establish within the chosen city. Processing required permits to run the business is the third
operating activity. The business must prepare the papers needed ahead of time in order to
prepare. These papers include clearance, insurances, permits and other certificates, to ensure
that there will be no conflict with the local government. Lastly, pre-promotional measure are the
activity will help the company.

SECTION IV: FINANCIAL PLAN

4.1 TOTAL PROJECT COST

This section includes information about Tatosphere’s overall project cost, specifically its
fixed assets, pre-operating expenses, working capital, and total Project Cost as detailed in the
tables below.
Fixed Assets
Name of Fixed Cost (PHP) Qty Total
Assets
Tables 1,500 4 6,000.00
Chairs 239 12 2,868.00
Electric Fans 2,240 2 4480.00
Double Butane Stove 1,295.00 3 3,885.00
Chiller 20,830.00 1 20,830.00

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Multilayered 1,125.00 3 3,375.00
Steaming Pot
Frying Pan 829.00 3 2,487.00
Weighing Scale 120.00 1 120.00
Large Bowls 920.00 6 (set) 920.00
Wooden Spoons 90.00 5 450.00
Potato Ricer 372 3 1,116.00
Knives 711.00 7 (set) 711.00
Tongs 29 6 174.00
Grater 89.00 3 267.00
Tupperware 999.00 5 4,995.00
Chopping board 308.00 3 (set) 308.00
Sauce Bottle 182.00 4 (set) 182.00
Peeler 436.00 5 (set) 436.00
TOTAL PHP 53,604
Table 17.1: Fixed Assets
Fixed assets refer to long-term investments of a company to produce goods and services
to its clients. They are called long-term investments due to having a useful life more than one
year. Table 15 shows the list of Tatosphere’s fixed assets. Tools such as Tables cost PHP
6,000.00, Chairs cost PHP 2868.00, Electric Fans cost PHP 4480.00, Double butane stove cost
PHP 1295.00, Chiller cost PHP 6710.00, Multilayered steaming Pot cost PHP 414.50, Frying pan
cost PHP 829.00, Weighing scale cost PHP 120.00, Large bowls PHP 387.00, Wooden Spoons
cost PHP 270.00, Potato masher cost PHP 210.00 , Knives cost PHP 169, Tongs cost PHP
87.00, Grater cost PHP 21.00, Tupperware cost PHP 3396.00, Chopping board cost PHP 178.00,
Sauce bottle cost PHP 48.00 and lastly Peeler cost PHP 150.00 respectively with the total fixed
assets PHP 27,631.54.

Start Up Plan/Pre-Operating Activities and Expenses

Pre- Operating Activities Expenses

Product Creation Creating Prototype/ Product example PHP 380.00
Finding a suitable Identifying possible location for PHP 130.00
location for business
business Transportation fare
Processing DTI Registration PHP 1,000.00
necessary Barangay Clearance PHP 50.00
permits to run the SSS PHP 500.00
business Mayor’s Business Permit PHP 200.00
BIR Certificate Registration PHP 500.00
Public Liability Insurance PHP 100.00
Fire Permit PHP 50.00
Sanitary Permit PHP 50.00

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Community Tax Certificate (Cedula)
PHP 100.00
Pre- promotional Promotional photoshootPHP 350.00
measures
TOTAL PRE-OPERATING EXPENSES PHP 3,410.00
Table 17.2: Pre-Operating Expenses
Pre-operating expenses refer to all capital expenditures while establishing a new
business. The table shows that the total pre-operating expenses of the business amounts PHP
3,410.00. Pre-operating activities included in Tatosphere are product creation/ prototype, finding
a suitable location for the business, processing required permits to run the company, and pre-
promotional measures.

Working Capital

WORKING CAPITAL
Estimated Monthly For the First Three
Payment (PHP) Months (PHP)
Production Cost 57,593.5 172,780.5
Purchase of Raw Materials 12,927.1 38,781.3
Labor Expenses 30,680 92,040
Packaging Expenses 829.95 9,959.4
Advertising Expenses 298 894
Utilities Expense 600 1,800
Repairs and Maintenance 92.33 276.99
Expense
Rent Expense 13,000 39,000
Salaries Expense 23,800 71,400
Professional fee 3,000 9,000
TOTAL: 142,821 435,932

Table 17.3: Working Capital

Table 16.3 presents the working capital of the company. Specifically, it shows the first
three months’ worth of spending with PHP 435,932 as its total value.

Total Project Cost

Project Cost Total (PHP)

Fixed Assets 53,604.00
Pre-operating Expenses 3,410.00
Working Capital 435,932.00
TOTAL PROJECT COST 492,946.00
Table 17.4: Total Project Cost
Project cost is defined as the overall amount of money needed to accomplish a piece of
work which includes both Direct and Indirect Costs. The table above summarizes the total project
cost based from the project’s fixed assets, pre-operating expenses, and working capital. The total
project cost is PHP 492,946.00.

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

4.2 SOURCES OF FINANCING

Source Amount (PHP) Use

Equity 492,946.00 Total Project Cost
Table 18: Sources of Financing
In order to establish the business, the owner general manager will shoulder the total
project cost and invest PHP 492,946.00 from their own personal savings for the equity of the
company. The equity will be used to fund the total project cost, which includes the fixed assets,
pre-operating expenses, and the working capital.

4.3 FINANCIAL STATEMENT

4.3.1 STATEMENT OF CASH FLOWS

TATOSPHERE
Statement of Cashflows
As of the First, Second, and Third Year

Year 1 (2024) Year 2 (2025) Year 3 (2026)

OPERATING EXPENSE
CASH INFLOW
Cash Receive from Sales 1,056,090 1,373,190 3,555,090
CASH OUTFLOW
Cash Paid for Cost of Goods Sold 155,125.20 201,662.76 272,240.10
Cash paid for Packaging 9,959.40 12,947.22 17,478.45
Cash Paid for labor 368,160.00 368,160.00 368,160.00

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Cash Paid for Advertising 4,296 4,296 4,296
Cash Paid for Pre-operational 3,410 3,410 3,410
Expenses
Cash Paid for Utilities 7,200 7,200 7,200
Cash Paid for Repairs and 1,108.00 1,108.00 1,108.00
Maintenance
Cash Paid for Rent 156,000 156,000 156,000
Cash Paid for Admin Salaries 285,600 285,600 285,600
Professional Fee 36,000 36,000 36,000
TOTAL OUTFLOWS 1,026,859 1,076,384 1,151,493
TOTAL OPERATING ACTIVITES 29,231 296,806 2,403,597

INVESTING ACTIVITIES
CASH OUTFLOWS
Bought Furniture 13,348.00
Bought Equipment 24,715
Bought Tools 15,541
TOTAL INVESTING ACTIVITIES 53,604.00 - -

FINANCING ACTIVITIES
CASH INFLOW
Initial Investment 492,946.00
TOTAL FINANCING ACTIVITIES 492,946.00

Cash, Beginning - 468,573.4 765,379.42

Cash, Ending 468,573.4 296,806.02 2,403,597.45
TOTAL CASH ON HAND 468,573.4 765,379.42 3,168,976.87
Table 19.1: Statement of Cash Flows for Years 1-3
The table illustrates the statement of cash flow of the company. Based from the table, the
total Cash on Hand for years 1-3 are PHP 892,462.00, PHP 1,501,699.42, and PHP 4,273,456.87
respectively.

4.3.2 STATEMENT OF FINANCIAL PERFORMANCE

TATOSPHERE
Statement of Financial Performance
As of the First, Second, and Third Year

Year 1 (2024) Year 2 (2025) Year 3 (2026)

SALES 1,056,300 1,373,190.00 3,555,090
Less: Cost of Sales 522,415.8 679,140.54 916,824.15
Gross Profit 533,884 694,049 2,638,266

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

SALES AND MARKETING
EXPENSES
Service Crew 121,689.00 121,689.00 121,689.00
Advertising Expenses 4,296.00 4,296.00 4,296.00
TOTAL SALES AND 125,985.00 125,985.00 125,985.00
MARKETING EXPENSES
GENERAL AND
ADMINISTRATIVE EXPENSES
Professional Fee 36,000.00 36,000.00 36,000.00
Utilities 7,200.00 7,200.00 7,200.00
Repairs and Maintenance 1,108.00 1,108.00 1,108.00
Depreciation 2,351.70 2,351.70 2,351.70
Rent 156,000.00 156,000.00 156,000.00
Pre-operational Expenses 3,410.00 3,410.00 3,410.00
SALARIES
Cashier 127,920.00 127,920.00 127,920.00
TOTAL GENERAL AND 333,989.70 333,989.70 333,989.70
ADMINISTRATIVE EXPENSES
NET PROFIT PHP 73,909.50 PHP 234,074.76 PHP 2,178,291.15
Table 20.1: Statement of Financial Performance for Years 1-3

The table above indicates the statement of financial performance of the company. In the
second year, the sales of Tatosphere will increase by 30%, as well as the cost of sales. In the
third year, the sales of Tatosphere will increase by 35% of the last year, as well as the cost of
sales. The sales and marketing expense will remain constant, as well as the general and
administrative expenses. Based from the calculations, the net profit for years 1-3 are PHP
73,909.50, PHP 234,074.76, and PHP 2,178,291.15 respectively.

4.3.3 STATEMENT OF FINANCIAL POSITION

TATOSPHERE
Statement of Financial Position
As of the First Year
ASSETS Year 1 (2024) Year 2 (2025) Year 3 (2026)
CURRENTS ASSETS
Cash 836,733.40 1,501,699.42 4,273,456.87
TOTAL CURRENT ASSETS 836,733.40 1,501,699.42 4,273,456.87

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

NON-CURRENT ASSETS
Tools 15,541.00 15,541.00 15,541.00
Equipment 24,715.00 24,715.00 24,715.00
Less: Accumulated 1300.5 2601 3901.5
Depreciation-Equipment
Furniture 13,348.00 13,348.00 13,348.00
Less: Accumulated 1,051.20 2,102 3,153.00
Depreciation-Furniture
TOTAL NON-CURRENTS 51,252.30 48,901.00 46,549.50
ASSETS
TOTAL ASSETS 887,985.70 1,550,600.42 4,320,006.37

EQUITY
Capital Beginning 492,946.00 566,855.50 800930.26
Retained Earnings 73,909.50 234,074.76 2,178,291.15
TOTAL EQUITY 566,855.50 800,930.26 2,979,221.41
Table 21.1: Statement of Financial Position for Years 1-3

The table above presents the statement of financial position of the company. The amount
for the total assets of years 1-3 are PHP 919,115.51, PHP 919,197.51, and PHP 919,181.51
respectively. While the total equity for years 1-3 are PHP 918,707.47, PHP 918,643.77, and PHP
918,772.57 respectively.

4.4 FINANCIAL ANALYSIS

4.4.1 RETURN ON INVESTMENT

YEAR 1 YEAR 2 YEAR 3

Net Income Net Income 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒

ROI = ∗ 100 ROI = ∗ 100 𝑅𝑂𝐼 = ∗ 100
Total Investment Total Investment 𝑇𝑜𝑡𝑎𝑙 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡

… an institution that cares for the environment and humanity.

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION DEPARTMENT
Purok Masikap, Brgy. Sto. Niño, City of Koronadal 9506South Cotabato, Philippines
Telefax Nos: Director’s Office 083 228 2099 Principal’s Office 083 228 6609; 228 1408 Email : ibed-director@ndmu.edu.ph

Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

73,909.50 234,074.76 2,178,291.15
ROI = ∗ 100 ROI = ∗ 100 𝑅𝑂𝐼 = ∗ 100
492,946.00 492,946.00 492,946.00

𝐑𝐎𝐈 = 𝟏𝟒. 𝟗% 𝐑𝐎𝐈 = 𝟒𝟕. 𝟒𝟖% 𝑹𝑶𝑰 = 𝟒𝟒𝟏. 𝟖𝟗%

Table 22: Return on Investment

The equation above indicates that the return on investment in year 1 is 14.9%, in year 2 it
is 47.48%, and in year 3 it is 441.89%. A good ROI is 7% or higher number of percent, since as
statistics have shown the greater the percentage, the better the investment. These percentages
show that the ROI of the company is having a good rate of return, indicating that the company is
using its resources efficiently.

4.4.2 PAYBACK PERIOD

YEAR 1 YEAR 2 YEAR 3

Initial Investment Initial Investment Initial Investment

PbP = PbP = PbP =
Net Income Net Income Net Income
850000 850000 850000
PbP = 𝑃𝑏𝑃 = 𝑃𝑏𝑃 =
68,707.47 68,643.77 68,772.57

𝐏𝐛𝐏 = 𝑷𝒃𝑷 = 𝑷𝒃𝑷 =

Table 23.1: Payback Period

Based from the calculation above, it will take roughly 12 months for the first, second, and
third years for the company to pay back its earlier investments. This shows that the business can
sufficiently pay back its investments in just over a year.

YEAR NET INCOME CUMULATIVE

1 68,707.47 68,707.47– 850, 000
= - 781,227.43
2 68,643.77 68,643.77– 850,000
= - 781,356.23
3 68,772.57 68,772.57– 850,000
= - 781,227.43
Table 23.2: Cumulative Payback Period

The table shows that the investment of the company may not be paid off in a year, since
the net income does not exceed the whole amount of investments of the company.

… an institution that cares for the environment and humanity.