CAMRA Partnership

Income Statement

1st year 2nd year 3rd year

Sales Php 1,408,900.00 Php 1,620,235.00 Php 1,761,125.00

less: Direct Cost of Sales 770,760.00 886,430.00 924,912.00

Gross margin 638,140.00 733,805.00 836,213.00

Gross margin % 43.93% 43.93% 46.06%

Operating Expenses:
Office Supplies Expense 1,360.00 1,360.00 1,360.00
Salaries Expense 336,020.00 336,020.00 336,020.00
Sales and marketing 25,000.00 10,000.00 10,000.00
Depreciation Expense 26,421.50 26,241.50 26,241.50
Rent Expense 120,000.00 120,000.00 120,000.00
Utilities Expense 52,800.00 52,800.00 52,800.00
Legal/accounting expenses 10,000.00 2,000.00 2,000.00
Miscellaneous expense 18,900.00 4,500.00 4,500.00
Total operating expenses 590,501.50 552,921.50 552,921.50
Profit before interest and taxes 47,638.50 180,883.50 283,291.50
Tax rate 30% 30% 30%
Net profit 33,346.95 126,618.45 198,304.05
Net profit/ sales 2.37% 7.81% 11.26%
F. Break even analysis
Break-even based on first year of operation

Break -even point ( sales )= fixed cost

contribution margin

= 589,141.5/45.2934914%= Php 1,300,719.99

Dine-in Take out

sales: Php 438,000.00 Php 292,000.00
Variable cost 192,623.40 162,026.06
Contribution Margin 245,376.6 Php 129,973.95

Cookies Sandwich Total Percentage

Php 219,000.00 Php 459,900.00 1,408,900.00 100%
109,500.00 306,600.00 770,760.00 54.71%
Php 109,500.00 Php 153,300.00 638,140.00 45.2934914%

Break even in the Second year

Break -even point ( Sales )= Fixed cost = 551,561.50 = 1,217,843.89

contribution Margin 45.29%

Dine in Take out

sales: 503,580.00 335,800.00
Variable cost 221,516.91 186329.96
Contibution Margin 282,063.09 149,470.04

Cookies Sandwich Total

251,850.00 528,885.00 1,620,115.00 100%
125925.00 352590.00 886,361.87 54.71%
125,925.00 176,295.00 733,753.13 45.29%

Break even in the third year

Break-even ( sales )= Fixed cost = 551,561.50 = php 1,161,671.23

Contribution Margin 47.48%

Dine in Take out

Sales: Php 547,500.00 Php 365,000.00
Variable cost 231,148.08 194,431.27
Contribution Margin 316,351.92 Php 170,568.73

Cookies Sandwich Total

Php 273,750.00 Php 574,875.00 1,761,125.00 100%
 131,400.00 367,920.00 924,899.35 52.52%
Php 142,350.00 Php 206,955 836,225.65 47.48%
 CAMRA COFFEESHOP
Statement of Cash Flows

1st Year 2nd year 3rd Year

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers Php 1,408,900.00 Php 1,620,235.00 Php 1,761,125.00
payment for raw materials 770,760 886,430 924,932.00
Payment for office supplies 1,360.00 1,360.00 1,360.00
Payment for tax 14,291.55 54,265.05 84,987.45
Payment for Salaries 336,020.00 336,020.00 336,020.00
Payment for Rent 120,000.00 120,000.00 120,000.00
Payment for Miscellaneous 18,900.00 4,500.00 4,500.00
payment for Advertising 25,000.00 10,000.00 10,000.00
payment to Utilities 52,800.00 52,800.00 52,800.00
Payment for legal/ Accounting 10,000.00 2,000.00 2,000.00
Net cash provided by (used by) Operating Activities Php 59,768.45 Php 152,859.95 Php 224,525.55

CASH FLOWS FROM INVESTING ACTIVITIES

office equipment acquisition 14,750.00
operation equipment acquisition 27,500.00
food service equipment acquisition 12,350.00
storage hardware acquisition 7,800.00
counter area equipment acquisition 17,200.00
service area equipment acquisition 3,840.00
Store equipment acquisition 146,085.00
Net cash provided for investing activities Php 229,525.00 0 0

Cash flows from financing activities

Cash received as investmentby owners 350,000
Net cash received from financing activities 350,000 0 0
Net increase or decrease in cash Php 180,243.45 152,859.95 224,525.55
Add: cash balance, beginning 180,243.45 333,103.40
Cash balance, ending Php 333,103.40 Php 557,628.95
Return of investment

ROI= Earnings before income tax