KARUBA BED and BREAKFAST

ASSUMPTIONS
For the period 2023 to 2028

General Assumptions: .
1 It is assumed that pre-operations will start in 2023 thus current prices are adjusted by 15% in said year. Operations will start in 2024 and Projections will cover the five year period 2024 to 2028
5.00%

2 Inflation is not considered in projections from 2024 to 2028. Any increase in revenue and expenses is due to assumed increases in sales volume.

3 Selling price is computed based on the cost ratio established by the proponents for each food or beverage that will be served. Food cost ratio ranges from 30% to 35%; beverages, 25% to 28%

4 Sales volume in the first year will hit 100% of projected yearly sales. Year 2 sales will be 112% of Year 1 sales, and yearly sales thereafter will increase by 12% per year.

5 Totals are rounded off to the nearest hundredths or thousandths as the case may be.

6 Inflation Rate Bases Assume 3% per annum from 2017 to 2022 or estimated 15% from 2018 to 2023
http://www.tradingeconomics.com/philippines/inflation-cpi/forecast
http://www.bsp.gov.ph/statistics/spei_new/tab34_inf.htm

Note 1. Initial cash requirement for Year 0 is computed based on the estimated working capital for the project.

WORKING CAPITAL (Is the amount that you will need for one operating cycle (one to three months)) 3 month
Operating Cost
Salaries and benefits 1,464,500.00
Utilities 381,750.00
Transportation 59,250.00
Inventory (One Month)
Consummable Supples (See Note 2 below) 620,000.00

Total 2,525,500.00

Cash on hand 20% of above total 505,000

Total Working Capital 3,030,500

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Note 2. INVENTORIES

EXPENDABLES CONSUMMABLES TOTAL

GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES 52,824.10 - 52,824.10

OTHER HOTEL EQUIPMENT 16,100.00 - 16,100.00

RESTAURANT & FUNCTION ROOM EQUIPMENT 26,792.13 - 26,792.13

CLOTH AND LINENS 809,237.75 - 809,237.75

HOUSEKEEPING TOOLS AND SUPPLIES 25,185.00 38,350.78 63,535.78

KITCHEN TOOLS AND SUPPLIES 82,077.23 - 82,077.23

CHINAWARE, SILVERWARES & GLASSWARES 772,547.00 - 772,547.00

GUEST ROOM SUPPLIES 20,941.50 60,208.50 81,150.00

OFFICE TOOLS AND SUPPLIES 9,336.28 14,254.83 23,591.10

MEDICAL SUPPLIES 2,357.50 3,179.75 5,537.25

FOOD and BEVERAGE INVENTORY - 504,453.99 504,453.99

TOTAL 1,817,000.00 620,000.00 2,438,000.00

(1,000.00)

See Summary of Depreciable, Expendables, and Consummables in Sheet " PPE & Supplies"

Expendables are usable items but are assumed to have a useful life of one year only.

Consummables are estimated for one month only

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Note 3. LAND AND BUILDING

Land >>>>>>>>>>>>>>>>>>>>>>>>>>>> 38,965,000

Estimated to have a projected cost of P3,700/sqm for an area of 10,531.03 sqm

Building Cost is estimated at>>>>>>>>>>>>>>>>>>>>>>>>>> 100,805,000

Note 4. FURNITURE, FIXTURES, AND EQUIPMENT

Cost
GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES 3,185,834
OTHER HOTEL EQUIPMENT 1,425,876
RESTAURANT & FUNCTION ROOM EQUIPMENT 726,398
SECURITY AND EMERGENCY EQUIPMENT 1,170,125
HOUSEKEEPING EQUIPMENT 141,450
KITCHEN TOOLS AND SUPPLIES 60,099
GUEST ROOM SUPPLIES 6,383
OFFICE TOOLS AND SUPPLIES 0
MEDICAL SUPPLIES 10,350

Total 6,727,000

See PPE edited Sheet for non-current assets and supplies

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Note 5. ORGANIZATIONAL COSTS, TAXES AND LICENSES

Launching Activities 55,000.00

SEC Registration 5,000.00
BIR Registration 600.00
Community Tax Certificate 600.00
Barangay Clearance 500.00
Business Permit 600.00
Mayor's Permit 300.00
Sanitary Permit 3,000.00
Tax Clearance 200.00
Garbage Fees 1,500.00
Other Clearances 2,000.00
Other Local Taxes Initial Capitalization 148,726,000.00 148,726.00
Invoice Printing 7,500.00

Total 226,000.00

Assumptions: Community tax certificate is P600 + P1 for every P1000 net income.
Other Local Tax: Initial business tax is 3/4 of 1/10 of 1% of initial capital investments
Initial Organizational Cost is Amortized in Year 1 and 2

Note 6. Accounts Payable estimated at one month's average cost of sales

2024 2025 2026 2027 2028

Cost of Sales 5,812,000 6,510,000 7,290,000 8,166,000 9,146,000

Broken down as follows
Deferred (Accounts Payable) 484,000 543,000 608,000 681,000 762,000
Year's cost of sales paid during the yr 5,328,000 5,967,000 6,682,000 7,485,000 8,384,000

Total 5,812,000 6,510,000 7,290,000 8,166,000 9,146,000

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Note 7. Value Added Tax Payable estimated at one month's total VAT for the year

2024 2025 2026 2027 2028

Value Added tax 5,623,000 6,297,000 7,053,000 7,899,000 8,847,000

Broken down as follows
Deferred (Accounts Payable) 469,000 525,000 588,000 658,000 737,000
Year's cost of sales paid during the yr 5,154,000 5,772,000 6,465,000 7,241,000 8,110,000

Total 5,623,000 6,297,000 7,053,000 7,899,000 8,847,000

Note 8. Income Tax Payable

Income tax is estimated at 32% of Income before tax. This is payable the following year.

Sched 1. REVENUES
Projected 2024 2025 2026 2027 2028
Room Revenues 1 29,229,000 29,229,000 32,736,000 36,664,000 41,064,000 45,992,000
Restaurant Sales 1 18,764,000 18,764,000 21,016,000 23,538,000 26,363,000 29,527,000
Events Revenues 1 4,485,000 4,485,000 5,023,000 5,626,000 6,301,000 7,057,000

TOTAL 52,478,000 52,478,000 58,775,000 65,828,000 73,728,000 82,576,000

Sales Net of Vat 46,855,357.14 52,477,678.57 58,775,000.00 65,828,571.43 73,728,571.43

Assumptions: Reveue projection for the first year is based on the survey results.
It is assumed that Year 1 sales will be 100% of survey 100%
Details of revenue projection is found in the technical aspect
Revenue is expected to increase in volume by 12% on the following years. 12%
COMPUTATION OF COST OF SALES
Annual Revenues with VAT 29,229,000
Annual Revenues without VAT 26,097,321.43

Average cost factor 28%

COST OF SALES 7,307,250.00

ROUNDED OFF 7,307,000.00

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Sched 2. COST OF SALES

YEARLY SALES WITH VAT 2024 2025 2026 2027 2028

Restaurant Sales 18,764,000 21,016,000 23,538,000 26,363,000 29,527,000
Events Revenues 4,485,000 5,023,000 5,626,000 6,301,000 7,057,000

YEARLY SALES WITHOUT VAT

Restaurant Sales 16,754,000 18,764,000 21,016,000 23,538,000 26,363,000
Events Revenues 4,004,000 4,485,000 5,023,000 5,626,000 6,301,000

YEARLY COST OF SALES

Restaurant Sales 4,691,000 5,254,000 5,884,000 6,591,000 7,382,000
Events Revenues 1,121,000 1,256,000 1,406,000 1,575,000 1,764,000

Assumed cost factor for food and beverage 28%

Note 1: Room Sales Projection

Room Rate Total Revenue

Rooms No. of Rooms
Lean Peak Lean Peak

Standard 6 3,400.00 5,500.00 20,400.00 33,000.00

Deluxe 10 4,500.00 6,000.00 45,000.00 60,000.00
Family 4 6,000.00 8,500.00 24,000.00 34,000.00
Suite 2 8,500.00 10,200.00 17,000.00 20,400.00

Total 22 106,400.00 147,400.00

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 Forecasted
Month No. of days EDR EMRR
Occupancy Rate
January 31 60% 147,400.00 2,741,640.00
February 28 90% 147,400.00 3,714,480.00
March 31 70% 147,400.00 3,198,580.00
April 30 60% 147,400.00 2,653,200.00
May 31 50% 125,290.00 1,941,995.00
June 30 35% 125,290.00 1,315,545.00
July 31 35% 117,920.00 1,279,432.00
August 31 30% 117,920.00 1,096,656.00
September 30 60% 117,920.00 2,122,560.00
October 31 60% 117,920.00 2,193,312.00
November 30 75% 147,400.00 3,316,500.00
December 31 80% 147,400.00 3,655,520.00

Total 29,229,420.00

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Note 2: Restaurant Sales Projection Seating Capacity 75

MEAL TIME TURNOVER COVERS AVE. CHECK EDR

BREAKFAST 2.0 150.0 150.0 22,500.00

LUNCH 2.0 150.0 250.0 37,500.00
DINNER 2.0 150.0 250.0 37,500.00

Total 97,500.00

Forecasted
Month No. of Days Frequency EDR EMRR
Rate
January 31 60% 97,500.00 1,813,500.00
February 28 80% 97,500.00 2,184,000.00
March 31 50% 97,500.00 1,511,250.00
April 30 50% 97,500.00 1,462,500.00
May 31 40% 97,500.00 1,209,000.00
June 30 40% 97,500.00 1,170,000.00
July 31 35% 97,500.00 1,057,875.00
August 31 30% 97,500.00 906,750.00
September 30 50% 97,500.00 1,462,500.00
October 31 60% 97,500.00 1,813,500.00
November 30 60% 97,500.00 1,755,000.00
December 31 80% 97,500.00 2,418,000.00

Total 18,763,875.00

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Note 3: Event Sales Projection
Estimated Yearly
EVENT Event Rate TOTAL (₱)
Event
Wedding Package (Menu A, 150 PAX) 165,118.60 4 660,474.40
Wedding Package (Menu B, 150 PAX) 124,375.70 4 497,502.80
Meetings/Seminars Package (Menu A,
145,344.40 7 1,017,410.80
100 PAX)
Meetings/Seminars Package (Menu B,
101,815.71 7 712,709.97
100 PAX)
Birthday Package (menu A, 100 PAX) 127,238.60 7 890,670.20
Birthday Package (Menu B, 100 PAX) 100,847.10 7 705,929.70

Total 4,484,697.87

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KARUBA BED and BREAKFAST

Schedule 3 Salaries & Benefits

2024 2025 2026 2027 2028

Basic Salaries 5,858,000 6,151,000 6,459,000 6,782,000 7,121,000

Benefits 759,000 797,000 837,000 879,000 923,000

TOTAL 6,617,000 6,948,000 7,296,000 7,661,000 8,044,000

Note: Increase in cost due to increase in sales volume requiring additional manpower 5%
Please see Details of Salaries and Benefits. Includes 13th month pay and government imposed benefits

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Schedule 4. Uniform Costs
2024 2025 2026 2027 2028

Uniform Cost 49,000 51,000 54,000 57,000 60,000

Note: Increase in cost due to increase in sales volume requiring additiional manpower 5%

Position #of Employees Current Cost Projected Cost Sets per staff Total
Operations Manager 1 1,700.00 1,955.00 1 1,955.00
Front Office Supervisor 1 1,700.00 1,955.00 1 1,955.00
Food and Beverage Supervisor 1 1,700.00 1,955.00 1 1,955.00
Housekeeping Supervisor 1 1,700.00 1,955.00 1 1,955.00
Front Desk Clerk 3 1,700.00 1,955.00 1 5,865.00
Bell Men 2 1,700.00 1,955.00 1 3,910.00
Head Chef 1 1,700.00 1,955.00 1 1,955.00
Cook 3 1,700.00 1,955.00 1 5,865.00
Steward 2 1,000.00 1,150.00 1 2,300.00
Food Attendant 5 1,300.00 1,495.00 1 7,475.00
Bartender 3 1,300.00 1,495.00 1 4,485.00
Room attendant 5 1,000.00 1,150.00 1 5,750.00
Maintenance 2 1,000.00 1,150.00 1 2,300.00
Gardener 1 1,000.00 1,150.00 1 1,150.00

Total 31 49,000

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 UNIFORM COSTING

Positions # of Employees Assumed Cost Total QTY TOTAL

Operational Manager 1 1,375.00 1,375.00 2 2,750.00
Front Office Supervisor 1 1,375.00 1,375.00 2 2,750.00
Housekeeping Supervisor1 1,375.00 1,375.00 2 2,750.00
Food and Beverage Supervisor
1 1,375.00 1,375.00 2 2,750.00
Head Captain 1 1,375.00 1,375.00 2 2,750.00
Head Cook 1 1,550.00 1,550.00 2 3,100.00
Front Office Clerk 5 1,375.00 6,875.00 2 13,750.00
Cook 5 1,550.00 7,750.00 2 15,500.00
Bellman 3 1,550.00 4,650.00 2 9,300.00
Room Attendant 4 1,250.00 5,000.00 2 10,000.00
Bartender 3 1,275.00 3,825.00 2 7,650.00
Wait Staff 4 1,375.00 5,500.00 2 11,000.00
Steward 3 1,375.00 4,125.00 2 8,250.00
Total Uniform Cost 33 46,150.00 92,300.00

Schedule 5 Outsourced Services

Independent Auditor 150,000.00

Security Guards 6 guards @ P15,000 per month 1,170,000.00
Pest Control 300,000.00

Total Monthly Pay 1,620,000.00

2024 2025 2026 2027 2028

Outsourced Services Annual Expense including 13th month pay 1,620,000 1,620,000 1,620,000 1,620,000 1,620,000

Note: No increase assumed

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Schedule 6. Utilities Summary

2024 2025 2026 2027 2028

City Services (Electricity,Communications & Water) 1,307,000 1,372,000 1,441,000 1,513,000 1,589,000
Generator (Average of P3,500 per month) 42,000 44,000 46,000 48,000 50,000
LPG (Ave of 4 tanks per month at P3,700 per tank) 177,600 186,000 195,000 205,000 215,000

TOTAL 1,527,000 1,602,000 1,682,000 1,766,000 1,854,000

Assumptions: Utilities is expected to increase by 5% every year due to increase in sales volume 5%

Monthly Amount Consumed (KwH/ Cubic

City Services Fixed Charge Unit Cost Monthly Consumption Annual Consumption
Meter)
Water 1900 30.00 57,000.00 684,000.00
Electricity 3400 91.29 8.77 29,924.59 359,095.04
Telephone, Cable and Internet 22,000.00 264,000.00
Total 1,307,095.04

Schedule 7. Transportation 100

2024 2025 2026 2027 2028

Travel and transportation 237,000 249,000 261,000 274,000 288,000

Assumption: Transportation cost initially estimated at P650 a day increases by 5% each year due to increase in sales volume

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Schedule 8 Cleaning, Office, & Other Supplies
Frequency of
Description Inventory Yearly
Consumption

HOUSEKEEPING TOOLS AND SUPPLIES 38,351 Monthly 460,209.30

GUEST ROOM SUPPLIES 60,209 Monthly 722,502.06
OFFICE TOOLS AND SUPPLIES 14,255 Monthly 171,057.90
MEDICAL SUPPLIES 3,180 Quarterly 12,719.00

Total 115,994 1,366,000

Note: Supplies are projected to increase by 5% per year due to sales volume increase

Schedule 9. Kitchen & Dinnerwares Replacements

Breakage & replacement of breakable and unaccounted for expendable kitchen & dinnerwares are as follows:
Initial Inventory % Replaced Replacements

GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES 52,824.10 75% 39,618.08

OTHER HOTEL EQUIPMENT 16,100.00 75% 12,075.00
RESTAURANT & FUNCTION ROOM EQUIPMENT 26,792.13 65% 17,414.88
CLOTH AND LINENS 809,237.75 60% 485,542.65
HOUSEKEEPING TOOLS AND SUPPLIES 25,185.00 50% 12,592.50
KITCHEN TOOLS AND SUPPLIES 82,077.23 50% 41,038.62
CHINAWARE, SILVERWARES & GLASSWARES 772,547.00 55% 424,900.85
GUEST ROOM SUPPLIES 20,941.50 50% 10,470.75
OFFICE TOOLS AND SUPPLIES 9,336.28 60% 5,601.77
MEDICAL SUPPLIES 2,357.50 75% 1,768.13

TOTAL 1,817,000 1,051,000

Note: Losses on breakage is projected to increase by 5% per year due to sales volume increase

89
Schedule 10. Taxes & Licenses

Amount
Item
2024 2025 2026 2027 2028

BIR Registration 600.00 600.00 600.00 600.00 600.00

Community Tax Certificate 30,785.15 37,362.45 44,991.65 53,411.15 62,925.75
Barangay Clearance 500.00 500.00 500.00 500.00 500.00
Business Permit 600.00 600.00 600.00 600.00 600.00
Mayor's Permit 300.00 300.00 300.00 300.00 300.00
Sanitary Permit 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Tax Clearance 200.00 200.00 200.00 200.00 200.00
Garbage Fees 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Other Clearances 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Other Local Taxes 605,703.00 737,249.00 889,833.00 1,058,223.00 1,248,515.00
Invoice Printing 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00

Total 653,000.00 791,000.00 951,000.00 1,128,000.00 1,328,000.00

Assumptions: Community tax certificate is P500 + P1 for every P1000 net income.
Othe Local Taxes Recurring: pertain to income tax paid to the local government which is on
the average at 2% of the previous year's net income

Schedule 11. Miscellaneous Expense

Estimated at 5% of expenses excldg salary, interest, taxes , depreciation, & value added tax 5%

Schedule 12. Representation Expense

Estimated per month 20,000

Estimated per year 240,000

Note: Representation expense is projected to increase by 5% per year due to sales volume increase

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Schedule 13. Advertising Expense

2024 2025 2026 2027 2028

Yearly Expense 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000

Quantity and Total Price(Yearly

Tools Sizes Prices Projected Cost(15%)
Prices Based)

Flyers (Colored) 5”x11” 100 pcs/ month 20.00 23.00 27,600.00

Tarpauline 3 ft X 5 ft 2pcs/month 300.00 345.00 8,280.00

Brochures - 30pcs/ month 30.00 34.50 12,420.00

Newspaper (Baguio Midland Courier) 3”x3” 1 page/month 2,400.00 2,760.00 33,120.00

Website - - 30,000.00 34,500.00 414,000.00

Love Radio Baguio 30 sec spot, 1x/day,30everyday

times /month 7,500.00 8,625.00 3,105,000.00

3,600,000.00

This expense remains constant over the projection period 20%

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Schedule 14. Promotions

2024 2025 2026 2027 2028

Yearly Expense 81,000 97,000 116,000 139,000 167,000

Tools Qty Unit Cost Current Unit Cost Projected Yearly Costs

Tumblers 150 120.00 138.00 20,700.00

Ball pen 200 50.00 57.50 11,500.00
Bonnets 100 100.00 115.00 11,500.00
Mugs 200 60.00 69.00 13,800.00
Umbrellas 100 200.00 230.00 23,000.00

Total Expenses 81,000.00

Total (This amount annually increases by 20% per year) 20%

Schedule 15. Repairs & Maintenance

Inversely proportional to its basis of computation, this is extimated at 3.00% of net depreciated assets

2024 2025 2026 2027 2028

Depreciable assets 107,532,000 107,532,000 107,532,000 107,532,000 107,532,000
Accumulated Depreciation 6,389,000 12,778,000 19,167,000 25,556,000 31,945,000

Net Book Value 101,143,000 94,754,000 88,365,000 81,976,000 75,587,000

Repairs and Maintenance (computed) 3,034,290.00 2,842,620.00 2,650,950.00 2,459,280.00 2,267,610.00

Rounded off 2,268,000.00 2,459,000.00 2,651,000.00 2,843,000.00 3,034,000.00

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Schedule 16. Depreciation

Acquisition Cost Economic Life (Years) Yearly Depreciation

BUILDING 100,805,000.00 20 5,040,250

GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES 3,185,833.50 5 637,167
OTHER HOTEL EQUIPMENT 1,425,875.80 5 285,175
RESTAURANT & FUNCTION ROOM EQUIPMENT 726,397.50 5 145,280
SECURITY AND EMERGENCY EQUIPMENT 1,170,125.00 5 234,025
HOUSEKEEPING EQUIPMENT 141,450.00 5 28,290
KITCHEN TOOLS AND SUPPLIES 60,099.00 4 15,025
GUEST ROOM SUPPLIES 6,382.50 4 1,596
OFFICE TOOLS AND SUPPLIES - 4 -
MEDICAL SUPPLIES 10,350.00 4 2,588

- 6,726,513 6,389,000.00
#REF!

Schedule 17. Insurance (Fire & theft)

Directly proportional to its basis of computation, this is extimated at 0.10% of net depreciated assets.
2024 2025 2026 2027 2028
Depreciable assets 107,532,000 107,532,000 107,532,000 107,532,000 107,532,000
Accumulated Depreciation 6,389,000 12,778,000 19,167,000 25,556,000 31,945,000

Net Book Value 101,143,000 94,754,000 88,365,000 81,976,000 75,587,000

Insurance Expense (computed) 101,143.00 94,754.00 88,365.00 81,976.00 75,587.00

Rounded off 101,000.00 95,000.00 88,000.00 82,000.00 76,000.00

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Schedule 18 Pre-Operating Expense

The pre-operating expense is estimated to be amortized equally in two years 113,000 per year

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Schedule 19. Corporate Social Responsibility

Items Current Cost Projected Cost Quantity Total

Seedlings:
Green Lettuce 58.00 66.70 10 667.00
Bell Pepper 58.00 66.70 10 667.00
Tomato 58.00 66.70 10 667.00
Cherry Tomato 58.00 66.70 10 667.00
Pechay 58.00 66.70 10 667.00
Eggplant 58.00 66.70 10 667.00
Okra 58.00 66.70 10 667.00
Pumpkin 58.00 66.70 10 667.00
Onion 58.00 66.70 10 667.00
Cucumber 58.00 66.70 10 667.00
Chili 58.00 66.70 10 667.00
Lemon Grass 33.00 37.95 10 379.50
Parsley 33.00 37.95 10 379.50
Celery 33.00 37.95 10 379.50
Rosemary 33.00 37.95 10 379.50
Sage 33.00 37.95 10 379.50
Targon 33.00 37.95 10 379.50
Mint 33.00 37.95 10 379.50
Thyme 33.00 37.95 10 379.50
Basil 33.00 37.95 10 379.50
Rose Cabbage 35.00 40.25 10 402.50
Sunflower 100.00 115.00 10 1,150.00
Aloe Vera 50.00 57.50 30 1,725.00
Malaysian Mumps 35.00 40.25 30 1,207.50
Daisy 35.00 40.25 30 1,207.50
Gumamela 150.00 172.50 30 5,175.00
Orchids 1,500.00 1,725.00 10 17,250.00

Fertilizers:
Organic Compost 250.00 287.50 15 4,312.50
Horse Manure 250.00 287.50 15 4,312.50

Pots:
Large Pot 100.00 115.00 10 1,150.00
Rectangular Pot 65.00 74.75 30 2,242.50

Total 51,000.00

2024 2025 2026 2027 2028

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Garden Beautification and Environment Cleaning 51,000 54,000 57,000 60,000 63,000
KARUBA BED and BREAKFAST
Balance Sheet
For the Period 2023 to 2028

Notes 2023 (Year 0) 2024 2025 2026 2027 2028

ASSETS
Current Assets
Cash 1 505,000 22,485,450 42,988,656 66,769,664 94,232,264 125,902,604
Inventories (Expendables and consummables) 2 2,438,000 2,438,000 2,438,000 2,438,000 2,438,000 2,438,000

Total Current Assets 2,943,000 24,923,450 45,426,656 69,207,664 96,670,264 128,340,604

Non Current Assets

Land 3 38,965,000 38,965,000.00 38,965,000.00 38,965,000.00 38,965,000.00 38,965,000.00
Building 3 100,805,000 100,805,000 100,805,000 100,805,000 100,805,000 100,805,000
Furniture, Fixture & Equipment 4 6,727,000 6,727,000 6,727,000 6,727,000 6,727,000 6,727,000

Total Non-Current Assets 146,497,000 146,497,000 146,497,000 146,497,000 146,497,000 146,497,000

Less Accumulated Depreciation 33 6,389,000 12,778,000 19,167,000 25,556,000 31,945,000

Net Book Value of Non-Current Assets 146,497,000 140,108,000 133,719,000 127,330,000 120,941,000 114,552,000

Other Assets (Organizational costs) 5 226,000 113,000.00

TOTAL ASSETS 149,666,000 165,144,450 179,145,656 196,537,664 217,611,264 242,892,604

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable 6 0 484,000 543,000 608,000 681,000 762,000
Value Added Tax Payable 7 0 469,000 525,000 588,000 658,000 737,000
Income Taxes Payable 8 0 4,648,144 5,930,992 7,422,400 9,072,960 10,942,176
Total Current Payables 0 5,601,144 6,998,992 8,618,400 10,411,960 12,441,176

Equity
Beginning Capital (Fully funded by Project Proponents) 149,666,000 149,666,000 149,666,000 149,666,000 149,666,000 149,666,000
Add: Net Income 0 9,877,306 22,480,664 38,253,264 57,533,304 80,785,428
Total 149,666,000 159,543,306 172,146,664 187,919,264 207,199,304 230,451,428
Less: Drawings
Ending Capital 149,666,000 159,543,306 172,146,664 187,919,264 207,199,304 230,451,428

TOTAL LIABILITIES AND EQUITY 149,666,000 165,144,450 179,145,656 196,537,664 217,611,264 242,892,604

0 0 0 0 0 0

89
KARUBA BED and BREAKFAST
Income Statement
For the Period 2024 to 2028

Sched 2024 2025 2026 2027 2028

Revenues
Room Revenues 1 29,229,000 32,736,000 36,664,000 41,064,000 45,992,000
Restaurant Sales 1 18,764,000 21,016,000 23,538,000 26,363,000 29,527,000
Events Revenues 1 4,485,000 5,023,000 5,626,000 6,301,000 7,057,000

Sales Revenue with VAT with12% annual volume increase 52,478,000 58,775,000 65,828,000 73,728,000 82,576,000
Value Added Tax (VAT) 5,623,000 6,297,000 7,053,000 7,899,000 8,847,000

Total Revenues 46,855,000 52,478,000 58,775,000 65,829,000 73,729,000

Cost of Sales
Restaurant Sales 2 4,691,000 5,254,000 5,884,000 6,591,000 7,382,000
Events Revenues 2 1,121,000 1,256,000 1,406,000 1,575,000 1,764,000

Total Cost of Sales 5,812,000 6,510,000 7,290,000 8,166,000 9,146,000

Gross Profit 41,043,000 45,968,000 51,485,000 57,663,000 64,583,000

78% 78% 78% 78% 78%
Administrative Expense
Salaries and Benefits 3 6,617,000 6,948,000 7,296,000 7,661,000 8,044,000
Uniform Costs 4 49,000 51,000 54,000 57,000 60,000
Utilities 5 1,527,000 1,602,000 1,682,000 1,766,000 1,854,000
Outsourced Services 6 1,620,000 1,620,000 1,620,000 1,620,000 1,620,000
Travel & Transportation 7 237,000 249,000 261,000 274,000 288,000
Guest, Cleaning, Office, & Other Supplies Expense 8 1,366,000 1,434,000 1,506,000 1,581,000 1,660,000
Expendable Tools and Wares (Replacements) 9 1,051,000 1,104,000 1,159,000 1,217,000 1,278,000
Permits, Taxes, Licenses & Fees 10 653,000 791,000 951,000 1,128,000 1,328,000
Miscellaneous Expense 11 554,550 575,650 595,000 615,000 635,700

Total Administrative Expenses 13,674,550 14,374,650 15,124,000 15,919,000 16,767,700

89
Selling Expense
Representation Expense 12 240,000 252,000 265,000 278,000 292,000
Advertising Expenses 13 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000
Promotional Expenses 14 81,000 97,000 116,000 139,000 167,000

Total Selling Expense 3,921,000 3,949,000 3,981,000 4,017,000 4,059,000

General Expenses j i h g f
Repairs & Maintenance 15 2,268,000 2,459,000 2,651,000 2,843,000 3,034,000
Depreciation 16 6,389,000 6,389,000 6,389,000 6,389,000 6,389,000
Insurance 17 101,000 95,000 88,000 82,000 76,000
Pre operating Expense Amortization 18 113,000 113,000
Community Social Responsibility 19 51,000 54,000 57,000 60,000 63,000

Total General Expenses 8,922,000 9,110,000 9,185,000 9,374,000 9,562,000

Total Expenses 26,517,550 27,433,650 28,290,000 29,310,000 30,388,700

Income before Taxes 14,525,450 18,534,350 23,195,000 28,353,000 34,194,300

Less: Inome Taxes (32% of Income before tax) 4,648,144 5,930,992 7,422,400 9,072,960 10,942,176

Net Income 9,877,306 12,603,358 15,772,600 19,280,040 23,252,124

Net income percentage based on sales net of VAT 21.08% 24.02% 26.84% 29.29% 31.54%

89
 KARUBA BED and BREAKFAST
Cash Flows
As of December 31,

2024 2025 2026 2027 2028

Net Income 9,877,306 12,603,358 15,772,600 19,280,040 23,252,124

Adjustment to reconcile net income to cash provided by operating activities:
Preoperating Cost Amortization 113,000 113,000 - - -
Depreciation 6,389,000 6,389,000 6,389,000 6,389,000 6,389,000

Operating Income (Loss) before changes in working capital 16,379,306 19,105,358 22,161,600 25,669,040 29,641,124

CASH FLOWS FROM OPERATING ACTIVITIES

Changes in operating assets and liabilities
Increase (Decrease) in:
Accounts Payable 484,000 59,000 65,000 73,000 81,000
Value Added Tax Payable 469,000 56,000 63,000 70,000 79,000
Income Tax Payable 4,648,144 1,282,848 1,491,408 1,650,560 1,869,216

Net Cash provided (used) by operating activities 5,601,144 1,397,848 1,619,408 1,793,560 2,029,216

NET INCREASE (DECREASE) IN CASH 21,980,450 20,503,206 23,781,008 27,462,600 31,670,340

Cash at the beginning of the year 505,000 22,485,450 42,988,656 66,769,664 94,232,264

CASH, END 22,485,450 42,988,656 66,769,664 94,232,264 125,902,604

89
KARUBA BED and BREAKFAST
Financial Analysis
For the period 2023 to 2028

INTERNAL RATE OF RETURN:

NET CASHFLOW
Initial investment
2024 2025 2026 2027 2028

Net Cashflow from operations: PhP 21,980,450 PhP 20,503,206 PhP 23,781,008 PhP 27,462,600 PhP 31,670,340
Return of inventories 2,438,000
Residual value of tangible fixed assets 114,552,000

Cashflow streams for IRR PhP 21,980,450 PhP 20,503,206 PhP 23,781,008 PhP 27,462,600 PhP 148,660,340

IRR 13% PhP (149,666,000) PhP 21,980,450 PhP 20,503,206 PhP 23,781,008 PhP 27,462,600 PhP 148,660,340

The internal rate of return (IRR) is a rate of return used in capital budgeting to measure and compare the profitability of investments. It is also called
the discounted cash flow rate of return (DCFROR) or simply the rate of return (ROR). [1] In the context of savings and loans the IRR is also called the
effective interest rate. The term internal refers to the fact that its calculation does not incorporate environmental factors (e.g., the interest rate or inflation).

89
 2024 2025 2026 2027 2028

Liquidity test Current Assets 24,923,450 45,426,656 69,207,664 96,670,264 128,340,604

Current Ratio ----------------- 5,601,144 6,998,992 8,618,400 10,411,960 12,441,176
Current Liabilities
1:1 or 100% 444.97% 649.05% 803.02% 928.45% 1031.58%
The current ratio is a popular financial ratio used to test a company's liquidity (also referred to as its
current or working capital position) by deriving the proportion of current assets available to cover current
liabilities.

The concept behind this ratio is to ascertain whether a company's short-term assets (cash,
cash equivalents, marketable securities, receivables and inventory) are readily available to pay off its
short-term liabilities (notes payable, current portion of term debt, payables, accrued expenses and
taxes). In theory, the higher the current ratio, the better.
Solvency test Total Liabilities 5,601,144 6,998,992 8,618,400 10,411,960 12,441,176

Debt-Equity Ratio -----------------

159,543,306 172,146,664 187,919,264 207,199,304 230,451,428
Equity
1:1 or 100% 3.51% 4.07% 4.59% 5.03% 5.40%

The debt-equity ratio is another leverage ratio that compares a company's total liabilities to its total
shareholders' equity. This is a measurement of how much suppliers, lenders, creditors and obligors have
committed to the company versus what the shareholders have committed.

To a large degree, the debt-equity ratio provides another vantage point on a company's leverage
position, in this case, comparing total liabilities to shareholders' equity, as opposed to total assets in the
debt ratio. Similar to the debt ratio, a lower the percentage means that a company is using less leverage
and has a stronger equity position.

89
 Total Liabilities 5,601,144 6,998,992 8,618,400 10,411,960 12,441,176
Debt Ratio ----------------- 165,144,450 179,145,656 196,537,664 217,611,264 242,892,604
Total Assets
3.39% 3.91% 4.39% 4.78% 5.12%

Comparison of how much of the business was financed through debt and how much was financed
through equity. For this calculation it is common practice to include loans from owners in equity rather
than in debt. The higher the ratio, the greater the risk to a present or future creditor. Look for a debt to
equity ratio in the range of 1:1 to 4:1. Most lenders have credit guidelines and limits for the debt to
equity ratio (2:1 is a commonly used limit for small business loans).

Too much debt can put your business at risk... but too little debt may mean you are not realizing the full
potential of your business -- and may actually hurt your overall profitability. This is particularly true for
larger companies where shareholders want a higher reward (dividend rate) than lenders (interest rate). If
you think that you might be in this situation, talk to your accountant or financial advisor.

Equity 159,543,306 172,146,664 187,919,264 207,199,304 230,451,428

Equity Ratio ----------------- 165,144,450 179,145,656 196,537,664 217,611,264 242,892,604
Total Assets
96.61% 96.09% 95.61% 95.22% 94.88%

89
Profitability test (Rate of Return)

Net Income 9,877,306 12,603,358 15,772,600 19,280,040 23,252,124

ROR on total
-----------------
revenue 46,855,000 52,478,000 58,775,000 65,829,000 73,729,000
Sales exclding VAT
21.08% 24.02% 26.84% 29.29% 31.54%

Definition: Shows how much profit comes from every dollar of sales.

Analysis: Compare to other businesses in the same industry to see if your business is operating as
profitably as it should be. Look at the trend from month to month. Is it staying the same? Improving?
Deteriorating? Are you generating enough sales to leave an acceptable profit? Trend from month to
month can show how well you are managing your operating or overhead costs.

Net Income 9,877,306 12,603,358 15,772,600 19,280,040 23,252,124

ROR on total
-----------------
assets 165,144,450 179,145,656 196,537,664 217,611,264 242,892,604
Total Assets
5.98% 7.04% 8.03% 8.86% 9.57%

Definition: Considered a measure of how effectively assets are used to generate a return. (This ratio is
not very useful for most businesses.)

Analysis: ROA shows the amount of income for every dollar tied up in assets. Y ear to year trends may
be an indicator ... but watch out for changes in the total asset figure as you depreciate your assets (a
decrease or increase in the denominator can effect the ratio and doesn't necessarily mean the business
is improving or declining

Net Income 9,877,306 12,603,358 15,772,600 19,280,040 23,252,124

ROR on equity --------------- 159,543,306 172,146,664 187,919,264 207,199,304 230,451,428
Equity
6.19% 7.32% 8.39% 9.31% 10.09%

Definition: Determines the rate of return on your investment in the business. As an owner or shareholder
this is one of the most important ratios as it shows the hard fact about the business -- are you making
enough of a profit to compensate you for the risk of being in business?

Analysis: Compare to other businesses in the same industry to see if your business is operating as
profitably as it should be. Look at the trend from month to month. Is it staying the same? Improving?
Deteriorating? Are you generating enough sales to leave an acceptable profit? Trend from month to
month can show how well you are managing your operating or overhead costs.

89
 Employee Benefits

Monthly Basic Annual Benefits Given Yearly Total

Number of
Employees Salary 13th Month Benefits
Employees Training Holiday Pay
(Projected) Pay Expense
Operations Manager 1 40,300 40,300 3,500 18,600 62,400.00
Front Office Supervisor 1 28,800 28,800 3,500 13,292 45,592.31
Food and Beverage Supervisor 1 28,800 28,800 3,500 13,292 45,592.31
Housekeeping Supervisor 1 28,800 28,800 3,500 13,292 45,592.31
Front Desk Clerk 3 13,800 41,400 10,500 19,108 71,007.69
Bell Men 2 13,800 27,600 7,000 12,738 47,338.46
Head Chef 1 17,300 17,300 3,500 7,985 28,784.62
Cook 3 13,800 41,400 10,500 19,108 71,007.69
Steward 2 10,400 20,800 7,000 9,600 37,400.00
Food Attendant 5 10,400 52,000 17,500 24,000 93,500.00
Bartender 3 11,500 34,500 10,500 15,923 60,923.08
Room attendant 5 10,400 52,000 17,500 24,000 93,500.00
Maintenance 2 10,400 20,800 7,000 9,600 37,400.00
Gardener 1 10,400 10,400 3,500 4,800 18,700.00

TOTAL BENEFITS 31 444,900 108,500 205,338 759,000

Holiday Pay is estimated at 12 days holidays per year times daily pay. It is 313
estimated
Training is that one year
estimated has 313
at P3,500 days
per staff per year 3,500.00

89
 Salaries and Wages
Number of days per month 26.00

Employer's Contribution
Monthly Basic Monthly Basic Total Monthly Total Yearly
Number of
Employees Salary Salary Pay per Pay for all
Employees SSS PhilHealth PAG-IBIG
(Current) (Projected) Personnel Personnel

Operations Manager 1 35,000 40,300 1,208.70 554.13 806.00 42,868.83 514,425.90

Front Office Supervisor 1 25,000 28,800 1,208.70 396.00 576.00 30,980.70 371,768.40
Food and Beverage Supervisor 1 25,000 28,800 1,208.70 396.00 576.00 30,980.70 371,768.40
Housekeeping Supervisor 1 25,000 28,800 1,208.70 396.00 576.00 30,980.70 371,768.40
Front Desk Clerk 3 12,000 13,800 1,041.30 189.75 276.00 15,307.05 551,053.80
Bell Men 2 12,000 13,800 1,041.30 189.75 276.00 15,307.05 367,369.20
Head Chef 1 15,000 17,300 1,208.70 237.88 346.00 19,092.58 229,110.90
Cook 3 12,000 13,800 894.00 189.75 276.00 15,159.75 545,751.00
Steward 2 9,000 10,400 783.50 143.00 208.00 11,534.50 276,828.00
Food Attendant 5 9,000 10,400 783.50 143.00 208.00 11,534.50 692,070.00
Bartender 3 10,000 11,500 857.20 158.13 230.00 12,745.33 458,831.70
Room attendant 5 9,000 10,400 783.50 143.00 208.00 11,534.50 692,070.00
Maintenance 2 9,000 10,400 783.50 143.00 208.00 11,534.50 276,828.00
Gardener 1 9,000 10,400 783.50 143.00 208.00 11,534.50 138,414.00

TOTAL SALARIES 31.00 5,858,000

89
SSS EMPLOYER - EMPLOYEE SE/ VM / OFW
SOCIAL SECURITY EC TOTAL CONTRIBUTION Total
Range of Compensation Salary Credit ER EE Total ER ER EE Total Contribution
1,000.00 - 1,249.99 1,000.00 73.70 36.30 110.00 10.00 83.70 36.30 120.00 110.00
1,250.00 - 1,749.99 1,500.00 110.50 54.50 165.00 10.00 120.50 54.50 175.00 165.00
1,750.00 - 2,249.99 2,000.00 147.30 72.70 220.00 10.00 157.30 72.70 230.00 220.00
2,250.00 - 2,749.99 2,500.00 184.20 90.80 275.00 10.00 194.20 90.80 285.00 275.00
2,750.00 - 3,249.99 3,000.00 221.00 109.00 330.00 10.00 231.00 109.00 340.00 330.00
3,250.00 - 3,749.99 3,500.00 257.80 127.20 385.00 10.00 267.80 127.20 395.00 385.00
3,750.00 - 4,249.99 4,000.00 294.70 145.30 440.00 10.00 304.70 145.30 450.00 440.00
4,250.00 - 4,749.99 4,500.00 331.50 163.50 495.00 10.00 341.50 163.50 505.00 495.00
4,750.00 - 5,249.99 5,000.00 368.30 181.70 550.00 10.00 378.30 181.70 560.00 550.00
5,250.00 - 5,749.99 5,500.00 405.20 199.80 605.00 10.00 415.20 199.80 615.00 605.00
5,750.00 - 6,249.99 6,000.00 442.00 218.00 660.00 10.00 452.00 218.00 670.00 660.00
6,250.00 - 6,749.99 6,500.00 478.80 236.20 715.00 10.00 488.80 236.20 725.00 715.00
6,750.00 - 7,249.99 7,000.00 515.70 254.30 770.00 10.00 525.70 254.30 780.00 770.00
7,250.00 - 7,749.99 7,500.00 552.50 272.50 825.00 10.00 562.50 272.50 835.00 825.00
7,750.00 - 8,249.99 8,000.00 589.30 290.70 880.00 10.00 599.30 290.70 890.00 880.00
8,250.00 - 8,749.99 8,500.00 626.20 308.80 935.00 10.00 636.20 308.80 945.00 935.00
8,750.00 - 9,249.99 9,000.00 663.00 327.00 990.00 10.00 673.00 327.00 1,000.00 990.00
9,250.00 - 9,749.99 9,500.00 699.80 345.20 1,045.00 10.00 709.80 345.20 1,055.00 1,045.00
9,750.00 - 10,249.99 10,000.00 736.70 363.30 1,100.00 10.00 746.70 363.30 1,110.00 1,100.00
10,250.00 - 10,749.99 10,500.00 773.50 381.50 1,155.00 10.00 783.50 381.50 1,165.00 1,155.00
10,750.00 - 11,249.99 11,000.00 810.30 399.70 1,210.00 10.00 820.30 399.70 1,220.00 1,210.00
11,250.00 - 11,749.99 11,500.00 847.20 417.80 1,265.00 10.00 857.20 417.80 1,275.00 1,265.00
11,750.00 - 12,249.99 12,000.00 884.00 436.00 1,320.00 10.00 894.00 436.00 1,330.00 1,320.00
12,250.00 - 12,749.99 12,500.00 920.80 454.20 1,375.00 10.00 930.80 454.20 1,385.00 1,375.00
12,750.00 - 13,249.99 13,000.00 957.70 472.30 1,430.00 10.00 967.70 472.30 1,440.00 1,430.00
13,250.00 - 13,749.99 13,500.00 994.50 490.50 1,485.00 10.00 1,004.50 490.50 1,495.00 1,485.00
13,750.00 - 14,249.99 14,000.00 1,031.30 508.70 1,540.00 10.00 1,041.30 508.70 1,550.00 1,540.00
14,250.00 - 14,749.99 14,500.00 1,068.20 526.80 1,595.00 10.00 1,078.20 526.80 1,605.00 1,595.00
14,750.00 - 15,249.99 15,000.00 1,105.00 545.00 1,650.00 30.00 1,135.00 545.00 1,680.00 1,650.00
15,250.00 - 15,749.99 15,500.00 1,141.80 563.20 1,705.00 30.00 1,171.80 563.20 1,735.00 1,705.00
15,750.00 - OVER 16,000.00 1,178.70 581.30 1,760.00 30.00 1,208.70 581.30 1,790.00 1,760.00

89
Philhealth (2018)
Monthly Basic Salary Monthly Premium EE share ER share
1.38%
P10,000 and below P275 P137.50 P137.50
P10,001 to P39,999.99 P275.02 to P1,099.99 P137.51 to P549.99 P137.51 to P549.99
P40,000 and above P1,100 P550 P550

Pag-ibig (2018)
Monthly Basic Salary EE share ER share

P1,500 and below 1.00% 2.00%

Over P1,500 2.00% 2.00%

89
 UNIFORM COSTING

Positions # of Employees Assumed Cost Total QTY TOTAL

Operational Manager 1 1,375.00 1,375.00 2 2,750.00
Front Office Supervisor 1 1,375.00 1,375.00 2 2,750.00
Housekeeping Supervisor1 1,375.00 1,375.00 2 2,750.00
Food and Beverage Supervisor
1 1,375.00 1,375.00 2 2,750.00
Head Captain 1 1,375.00 1,375.00 2 2,750.00
Head Cook 1 1,550.00 1,550.00 2 3,100.00
Front Office Clerk 5 1,375.00 6,875.00 2 13,750.00
Cook 5 1,550.00 7,750.00 2 15,500.00
Bellman 3 1,550.00 4,650.00 2 9,300.00
Room Attendant 4 1,250.00 5,000.00 2 10,000.00
Bartender 3 1,275.00 3,825.00 2 7,650.00
Wait Staff 4 1,375.00 5,500.00 2 11,000.00
Steward 3 1,375.00 4,125.00 2 8,250.00
Total Uniform Cost 33 46,150.00 92,300.00

89
KARUBA BED and BREAKFAST

SUMMARY OF DEPRECIABLE, EXPENDABLE, AND CONSUMMABLES

Total Depreciable Expendable Consummable Expendable Consummable
BUILDING 100,805,000.00 100,805,000.00 -
GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES 3,238,657.60 3,185,833.50 52,824.10 - 0.00 75%
OTHER HOTEL EQUIPMENT 1,441,975.80 1,425,875.80 16,100.00 - 0.00
RESTAURANT & FUNCTION ROOM EQUIPMENT 753,189.63 726,397.50 26,792.13 - -
SECURITY AND EMERGENCY EQUIPMENT 1,170,125.00 1,170,125.00 - - - 75%
HOUSEKEEPING EQUIPMENT 141,450.00 141,450.00 - - -
CLOTH AND LINENS 809,237.75 - 809,237.75 - -
HOUSEKEEPING TOOLS AND SUPPLIES 63,535.78 - 25,185.00 38,350.78 - 65%
KITCHEN TOOLS AND SUPPLIES 142,176.23 60,099.00 82,077.23 - 0.00 40% Monthly
CHINAWARE, SILVERWARES & GLASSWARES 772,547.00 - 772,547.00 - - 50%
GUEST ROOM SUPPLIES 87,532.50 6,382.50 20,941.50 60,208.50 - 60% Monthly
OFFICE TOOLS AND SUPPLIES 23,591.10 - 9,336.28 14,254.83 - 50%
MEDICAL SUPPLIES 15,887.25 10,350.00 2,357.50 3,179.75 - 40% Monthly
FOOD and BEVERAGE INVENTORY 504,453.99 504,453.99 -
-
-
- 109,969,360 107,531,513 1,817,398 620,448 (0.00)

89
GUEST ROOM EQUIPMENT, FURNITURE AND FIXTURES

Item Current Cost Projected Cost Quantity Total Cost Depreciable Expendable Consummable
Bed box 9,000.00 10,350.00 42 434,700.00 434,700.00
Bed side table 6,800.00 7,820.00 30 234,600.00 234,600.00
Coffee table and chairs 7,400.00 8,510.00 25 212,750.00 212,750.00
Dining set 23,999.00 27,598.85 2 55,197.70 55,197.70
Sofa set 9,500.00 10,925.00 6 65,550.00 65,550.00
Wardrobe 2,999.00 3,448.85 26 89,670.10 89,670.10
Safe deposit box 6,375.00 7,331.25 26 190,612.50 190,612.50
32” LED T.V. 22,990.00 26,438.50 16 423,016.00 423,016.00
43” LED T.V. 33,990.00 39,088.50 10 390,885.00 390,885.00
Mini Bar 5,500.00 6,325.00 16 101,200.00 101,200.00
Electric Kettle 1,245.00 1,431.75 22 31,498.50 31,498.50
Telephone 1,495.00 1,719.25 22 37,823.50 37,823.50
Hair Dryer 1,395.00 1,604.25 22 35,293.50 35,293.50
Iron and Ironing Board 1,200.00 1,380.00 4 5,520.00 5,520.00
Fabric wall lamp 1,350.00 1,552.50 45 69,862.50 69,862.50
Bidet spray 3,335.00 3,835.25 22 84,375.50 84,375.50
Toilet 5,788.00 6,656.20 22 146,436.40 146,436.40
Wall mounted toilet bowl 3,035.00 3,490.25 22 76,785.50 76,785.50
Bathroom Mirror 1,500.00 1,725.00 26 44,850.00 44,850.00
Water Heater Shower 6,750.00 7,762.50 26 201,825.00 201,825.00
Toilet Sink 7,869.00 9,049.35 28 253,381.80 253,381.80
Toilet paper holder 275.00 316.25 22 6,957.50 6,957.50
Soap basket 170.00 195.50 45 8,797.50 8,797.50
Toilet brush and holder 250.00 287.50 22 6,325.00 6,325.00
Towel bar 577.00 663.55 22 14,598.10 14,598.10
Towel ring 312.00 358.80 45 16,146.00 16,146.00

Total: 3,238,658 0 3,185,834 52,824 0

89
RESTAURANT & FUNCTION ROOM EQUIPMENT
Item Current Cost Projected Cost Quantity Total Cost Depreciable Expendable Consummable
Amplifier 13,000.00 14,950.00 3 44,850 44,850.00
Banquet Chairs 1,200.00 1,380.00 175 241,500 241,500.00
Bar tray (rubber) 1,000.00 1,150.00 10 11,500 11,500.00
Extension Cord 500.00 575.00 12 6,900 6,900.00
Highchair 1,500.00 1,725.00 5 8,625 8,625.00
Ice bucket 320.00 368.00 15 5,520 5,520.00
LCD Projector 22,000.00 25,300.00 5 126,500 126,500.00
Microphone w/ Stand 650.00 747.50 8 5,980 5,980.00
Mobile folding Stages 1,900.00 2,185.00 1 2,185 2,185.00
Oval tray (rubber) 429.75 494.21 10 4,942 4,942.13
Round Table (72”) 8,450.00 9,717.50 15 145,763 145,762.50
Beverage refrigerator 13,000.00 14,950.00 2 29,900.00 29,900.00
Speaker 23,000.00 26,450.00 4 105,800 105,800.00
Tray stand 300.00 345.00 10 3,450 3,450.00
White Board 1,700.00 1,955.00 5 9,775 9,775.00
-
Total: 753,190 0.00 726,398 26,792 0

SECURITY AND EMERGENCY EQUIPMENT

Item Current Cost Projected Cost Quantity Total Cost Depreciable Expendable Consummable
CCTV Camera W/ LED array 9,500.00 10,925.00 45 491,625.00
Generator 464,000.00 533,600.00 1 533,600.00
LED emergency exit light 10,500.00 12,075.00 12 144,900.00

Total: 1,170,125 0.00 1,170,125.00 0.00 0.00

HOUSEKEEPING EQUIPMENT
Item Current Cost Projected Cost Quantity Total Cost Depreciable Expendable Consummable
Housekeeping cart 12,000.00 13,800.00 2 27,600.00
Floor polisher 21,000.00 24,150.00 3 72,450.00
Floor vacuum 12,000.00 13,800.00 3 41,400.00

Total: 141,450 0.00 141,450.00 - -

89
CLOTH AND LINENS

Item Current Cost Projected Cost Quantity Par Stock Total Cost Depreciable Expendable Consummable
Bed sheet king (108x110) 3,000.00 3,450.00 10 3 34,500.00
Bed sheet queen (88x100) 1,299.00 1,493.85 8 3 11,950.80
Bed sheet single (66x104) 791.00 909.65 8 3 7,277.20
Blanket King (108x90) 573.00 658.95 10 3 6,589.50
Blanket queen (86-90 746.00 857.90 8 3 6,863.20
Blankets single (66x90) 350.00 402.50 8 3 3,220.00
Duvet king 2,850.00 3,277.50 10 3 32,775.00
Duvet queen 2,180.00 2,507.00 8 3 20,056.00
Duvet single 1,399.00 1,608.85 8 3 12,870.80
Mattress king (76x80) 15,300.00 17,595.00 8 2 140,760.00
Mattress queen (60x75) 14,500.00 16,675.00 8 2 133,400.00
Mattress single (39x75) 11,000.00 12,650.00 8 2 101,200.00
Night curtain 2,500.00 2,875.00 50 2 143,750.00
Pillow case 120.00 138.00 60 3 8,280.00
Pillows 230.00 264.50 60 3 15,870.00
Sheer curtain 1,500.00 1,725.00 50 2 86,250.00
Table cloth (rectangular) 450.00 517.50 15 3 7,762.50
Table cloth (round) 350.00 402.50 15 3 6,037.50
Table cloth (Square) 309.00 355.35 15 3 5,330.25
Table napkins 85.00 97.75 100 3 9,775.00
Throw pillow 320.00 368.00 40 3 14,720.00

TOTAL 0.00 809,237.75 0.00 809,237.75 0.00

89
HOUSEKEEPING TOOLS AND SUPPLIES
CONSUMABLE (Monthly)
Item Current Cost Projected Cost Unit of Measure Quantity Total Cost Depreciable Expendable Consummable
Garbage bag (1pack) 756.75 870.26 1pack 2 1,740.53
Rubber gloves 38.00 43.70 1pack 40 1,748.00
Air freshener 200.00 230.00 1Litre 20 4,600.00
Toilet bowl cleaner 235.00 270.25 1Litre 20 5,405.00
Dishwashing liquid 90.00 103.50 500Ml 20 2,070.00
Bleach 126.00 144.90 1Litre 20 2,898.00
Liquid hand soap 64.75 74.46 500Ml 20 1,489.25
Furniture polish 260.00 299.00 1Litre 20 5,980.00
All-purpose cleaner 380.00 437.00 1Litre 20 8,740.00
Hand sanitizer 64.75 74.46 250Ml 20 1,489.25
Window cleaner 350.00 402.50 1Litre 3 1,207.50
Disinfectant spray 285.00 327.75 1Litre 3 983.25

38,350.78 38,350.78

NON CONSUMABLE
Item Current Cost Projected Cost Unit of Measure Quantity Total Cost Depreciable Expendable Consummable
Stick broom 70.00 80.50 piece 15 1,207.50
Soft broom 95.00 109.25 piece 15 1,638.75
Mat Mop 67.00 77.05 piece 15 1,155.75
Mop squeezer 895.00 1,029.25 piece 15 15,438.75
Dustpan 50.00 57.50 piece 15 862.50
Toilet brush 75.00 86.25 piece 15 1,293.75
Toilet plunger 43.00 49.45 piece 15 741.75
Sponge 15.00 17.25 piece 15 258.75
Squeegee 150.00 172.50 piece 15 2,587.50

25,185.00 25,185.00 0.00

89
KITCHEN TOOLS AND SUPPLIES
Item Current Cost Projected Cost Quantity Total Cost Depreciable Expendable Consummable
Baking tray 650.00 747.50 35 26,162.50 26,162.50
Chaffing dish 450.00 517.50 10 5,175.00 5,175.00
Chopping board 1,150.00 1,322.50 20 26,450.00 26,450.00
Colander 228.00 262.20 5 1,311.00 1,311.00
Food thermometer 300.00 345.00 3 1,035.00 1,035.00
Frying pan 495.00 569.25 6 3,415.50 3,415.50
Funnels 69.00 79.35 4 317.40 317.40
Glass rack 600.00 690.00 10 6,900.00 6,900.00
Grater 169.50 194.93 3 584.78 584.78
Ladle 54.00 62.10 5 310.50 310.50
Measuring cup (Dry) 160.00 184.00 5 920.00 920.00
Measuring cup (liquid) 320.00 368.00 5 1,840.00 1,840.00
Measuring spoons 126.00 144.90 5 724.50 724.50
Meat tenderizer 210.00 241.50 4 966.00 966.00
Mixing bowl 380.00 437.00 15 6,555.00 6,555.00
Mortar and pestle 170.00 195.50 5 977.50 977.50
Non-stick pan 350.00 402.50 5 2,012.50 2,012.50
Plate rack 810.00 931.50 3 2,794.50 2,794.50
Roasting pan 1,210.00 1,391.50 6 8,349.00 8,349.00
Salad tong 58.00 66.70 6 400.20 400.20
Salt and paper shaker 60.00 69.00 20 1,380.00 1,380.00
Sauce pan 1,700.00 1,955.00 5 9,775.00 9,775.00
Sauté pan 105.00 120.75 6 724.50 724.50
Scissors 25.00 28.75 10 287.50 287.50
Scraper 780.00 897.00 5 4,485.00 4,485.00
Set knife 3,800.00 4,370.00 3 13,110.00 13,110.00
Skimmer 50.00 57.50 5 287.50 287.50
Soup ladle 350.00 402.50 5 2,012.50 2,012.50
Spatula 587.00 675.05 5 3,375.25 3,375.25
Spider 225.00 258.75 5 1,293.75 1,293.75
Steamer 137.00 157.55 2 315.10 315.10
Stock pot 250.00 287.50 5 1,437.51 1,437.51
Strainer 300.00 345.00 5 1,725.00 1,725.00
Tong 45.00 51.75 10 517.50 517.50
Weighing scale (grams) 1,050.00 1,207.50 2 2,415.00 2,415.00
Weighing scale (kilo) 160.00 184.00 2 368.00 368.00
Wire whisk 100.00 115.00 8 920.00 920.00
Wooden ladle 95.00 109.25 5 546.25 546.25
-
TOTAL 142,176.23 0.00 60,099.00 82,077.23 0.00

89
CHINAWARE, SILVERWARES & GLASSWARES

Item Current Cost Projected Cost Quantity Par Stock Total Depreciable Expendable Consummable
Glass pitcher 650.00 747.50 40 2 29,900.00
Collins glass 65.00 74.75 250 3 18,687.50
Highball glass 82.00 94.30 250 3 23,575.00
Goblet 80.00 92.00 250 3 23,000.00
Red wine glass 80.00 92.00 250 3 23,000.00
Champagne glass 160.00 184.00 250 3 46,000.00
White wine glass 47.00 54.05 250 3 13,512.50
Dessert spoon 80.00 92.00 250 3 23,000.00
Dessert fork 120.00 138.00 250 3 34,500.00
Soup bowl 100.00 115.00 250 3 28,750.00
Coffee cups 130.00 149.50 85 3 12,707.50
Milk pourer 150.00 172.50 5 3 862.50
Dinner plate 130.00 149.50 85 3 12,707.50
Salad plate 80.00 92.00 85 3 7,820.00
Gravy boat 100.00 115.00 35 2 4,025.00
Saucer 60.00 69.00 250 3 17,250.00
Condiments jar 120.00 138.00 40 2 5,520.00
Square plates 115.00 132.25 250 3 33,062.50
Rectangular plates 120.00 138.00 250 3 34,500.00
Round course plate 120.00 138.00 250 3 34,500.00
Dinner spoon 130.00 149.50 250 3 37,375.00
Dinner fork 130.00 149.50 250 3 37,375.00
Dinner knife 130.00 149.50 250 3 37,375.00
Soup spoon 50.00 57.50 250 3 14,375.00
Salad spoon 70.00 80.50 250 3 20,125.00
Salad fork 70.00 80.50 250 3 20,125.00
Salad knife 80.00 92.00 250 3 23,000.00
Bread knife 120.00 138.00 250 3 34,500.00
Pizza cutter 138.00 158.70 10 2 1,587.00
Serving spoon 100.00 115.00 250 2 28,750.00
Butter knife 75.00 86.25 250 2 21,562.50
Oval plate 140.00 161.00 250 2 40,250.00
Serving fork 100.00 115.00 250 2 28,750.00
Tong 45.00 51.75 10 2 517.50

TOTAL 772,547.00 0.00 772,547.00 0.00

89
GUEST ROOM SUPPLIES

CONSUMABLE (Monthly)
Item Current Cost Projected Cost Unit of Measure Quantity Total Depreciable Expendable Consummable
Tea 100.00 115.00 Pack 50's 50 5,750.00
Cream 80.00 92.00 Pack (15gx48's) 50 4,600.00
White sugar 60.00 69.00 Pack 50's 50 3,450.00
Coffee 50.00 57.50 Pack (5gx50's) 50 2,875.00
Brown sugar 45.00 51.75 Pack 50's 50 2,587.50
Slipper 20.00 23.00 Piece 200 4,600.00
Notepad 15.00 17.25 Piece 150 2,587.50
Bottled water 10.00 11.50 Piece 500 5,750.00
Toilet tissue 10.00 11.50 Piece 500 5,750.00
Conditioner 8.50 9.78 Piece 500 4,885.00
Shampoo 8.10 9.32 Piece 500 4,655.00
Lotion 8.87 10.20 Piece 500 5,100.50
Pencil 5.00 5.75 Piece 100 575.00
Bath soap 5.00 5.75 Piece 500 2,875.00
Shaving kit 5.00 5.75 Piece 360 2,070.00
Shower cap 3.00 3.45 Piece 360 1,242.00
laundry bag 3.00 3.45 Piece 100 345.00
Comment card 1.50 1.73 Piece 150 258.00
Stationary 110.00 126.50 Pack 100's 2 253.00

Total 60,208.50 0.00 0.00 60,208.50

NON CONSUMABLE

Item Current Cost Projected Cost Unit of Measure Quantity Total Depreciable Expendable Consummable
Hanger 30.00 34.50 Dozen 30 1,035.00 1,035.00
Door card 32.00 36.80 Piece 30 1,104.00 1,104.00
Tent card 35.00 40.25 Piece 30 1,207.50 1,207.50
Trash bin 480.00 552.00 Piece 30 16,560.00 16,560.00
Hair Dryer 1,850.00 2,127.50 Piece 3 6,382.50 6,382.50
Hanger 30.00 34.50 Dozen 30 1,035.00 1,035.00

Total 27,324.00 6,382.50 20,941.50 0.00

89
OFFICE TOOLS AND SUPPLIES

CONSUMABLE (Monthly)
Item Current Cost Projected Cost Quantity Total Depreciable Expendable Consummable
A4 Bond paper (1ream) 276.00 317.40 2 634.80
Ball pen (box) 276.00 317.40 2 634.80
Carbon paper 54.00 62.10 2 124.20
Clear book (A4) 285.00 327.75 5 1,638.75
Clear book (long) 299.00 343.85 5 1,719.25
Clear book (short) 280.00 322.00 5 1,610.00
Correction tape 37.00 42.55 10 425.50
Double sided tape 25.00 28.75 5 143.75
Envelope (long) 6.00 6.90 10 69.00
Eraser (1box) 51.75 59.51 2 119.03
Fastener (1box) 65.00 74.75 2 149.50
Folder (long) 5.00 5.75 10 57.50
Folder (short) 4.50 5.18 10 51.75
Glue (250ml) 48.00 55.20 2 110.40
High lighter (1dozen) 30.00 34.50 2 69.00
Long Bond paper (1ream) 281.50 323.73 2 647.45
Marker (permanent) 70.00 80.50 5 402.50
Marker ink 30.00 34.50 2 69.00
Masking tape 41.00 47.15 5 235.75
Packing tape 57.50 66.13 5 330.63
Paper clip 12.00 13.80 20 276.00
Pencil (1box) 144.00 165.60 5 828.00
Pencil sharpener (1box) 51.75 59.51 2 119.03
Printer ink (black) 50.00 57.50 2 115.00
Printer ink (colour) 75.00 86.25 2 172.50
Push pins (1box) 35.00 40.25 2 80.50
Short Bond paper (1ream) 265.50 305.33 2 610.65
Staple wire (1box) 97.00 111.55 2 223.10
White board marker (1box) 450.00 517.50 5 2,587.50

Total 14,254.83 0.00 0.00 0.00 14,254.83

89
 NON CONSUMABLE
Item Current Cost Projected Cost Quantity Total Depreciable Expendable Consummable
Calculator 200.00 230.00 5 1,150.00 1,150.00
Clip board 45.00 51.75 5 258.75 258.75
Cutter 28.00 32.20 5 161.00 161.00
Pencil sharpener 51.75 59.51 2 119.03 119.03
Puncher 375.00 431.25 5 2,156.25 2,156.25
Record book 350.00 402.50 5 2,012.50 2,012.50
Ruler 30.00 34.50 5 172.50 172.50
Stapler 275.00 316.25 5 1,581.25 1,581.25
White board 1,500.00 1,725.00 1 1,725.00 1,725.00
-
Total 9,336.28 0.00 0.00 9,336.28 0.00

MEDICAL SUPPLIES

NON CONSUMMABLE MEDICAL SUPPLIES

Item Current Cost Projected Cost Quantity Total Depreciable Expendable Consummable
BP apparatus 3,000.00 3,450.00 3 10,350.00 10,350.00
Warm and Cold compress 350.00 402.50 5 2,012.50 2,012.50
Bandage scissors 60.00 69.00 5 345.00 345.00

TOTAL 12,707.50 0.00 10,350.00 2,357.50 0.00

CONSUMMABLE MEDICAL SUPPLIES (Quarterly)

Item Current Cost Projected Cost Quantity Total Depreciable Expendable Consummable
Rubbing alcohol (500Ml) 500.00 575.00 3 1,725.00 1,725.00
Betadine 300.00 345.00 1 345.00 345.00
Cotton balls 250.00 287.50 1 287.50 287.50
Gauze 75.00 86.25 3 258.75 258.75
Hydrogen peroxide 70.00 80.50 3 241.50 241.50
Hypoallergenic tape 60.00 69.00 1 69.00 69.00
Sterile gloves 50.00 57.50 3 172.50 172.50
Paracetamol 35.00 40.25 2 80.50 80.50

TOTAL 3,179.75 0.00 0.00 3,179.75

89
 B&B Ingredients
CURRENT COST PROJECTED COST
INGREDIENTS UNIT OF MEASUREMENT QUANTITY TOTAL (₱)
(₱) (₱)
BEEF
Ground lean beef 1000 g 265.00 304.75 7 2,133.25
Beef sirloin 1000 g 535.00 615.25 7 4,306.75
Beef Tender Loin 1000 g 450.00 517.50 7 3,622.50
prime beef rib 1000 g 539.00 619.85 7 4,338.95
beef shank 1000 g 419.00 481.85 7 3,372.95
Beef Shoulder 1000 g 300.00 345.00 7 2,415.00
beef stock 1000 ml 160.00 184.00 5 920.00
beef roast 1000 g 404.00 464.60 7 3,252.20
PORK
Lean ground pork 1000 g 200 230 7 1610.00
Boneless porkloin
1000 g 269.00 309.35 7 2,165.45
chops
pork shoulder 1000 g 350.00 402.50 7 2,817.50
pork baby back ribs 1000 g 395.00 454.25 7 3,179.75
pork tenderloin 1000 g 284.00 326.60 7 2,286.20
bacon 1000 g 602.50 692.88 7 4,850.13
Ham 1000 g 525.00 603.75 7 4,226.25
italian sausage 1000 g 1,561.28 1,795.47 7 12,568.30
Lechon 1000 g 550.00 632.50 7 4,427.50
etag 1000 g 250.00 287.50 7 2,012.50
POULTRY
Chicken breast 1000 g 179.75 206.71 5 1,033.56
Chicken Broth 1000 ml 140.00 161.00 5 805.00
Chicken Lechon 1000 g 190.00 218.50 5 1,092.50
Chicken thigh 1000 g 209.75 241.21 5 1,206.06
Whole chicken 1400 g 203.00 233.45 5 1,167.25

89
 FRUITS
Cherry tomato 1000 g 250.00 287.50 8 2,300.00
Cucumber 1000 g 60.00 69.00 10 690.00
tamarind 1000 g 140.00 161.00 5 805.00
Lemon 1000 g 120.00 138.00 10 1,380.00
Lime 1000 g 120.00 138.00 10 1,380.00
Orange 1000 g 220.00 253.00 10 2,530.00
Papaya 1000 g 50.00 57.50 20 1,150.00
Pineapple 1000 g 130.00 149.50 8 1,196.00
Squash 1000 g 80.00 92.00 8 736.00
Strawberry 1000 g 250.00 287.50 10 2,875.00
Tomato 1000 g 150.00 172.50 8 1,380.00
Green olives 700 g 399.00 458.85 5 2,294.25
Black olives 1000 g 185.00 212.75 5 1,063.75
Unripe jack fruit 1000 g 70.00 80.50 10 805.00
VEGETABLES
Carrots 1000 g 35.00 40.25 10 402.50
Red bell pepper 1000 g 305.00 350.75 8 2,806.00
Green bell pepper 1000 g 305.00 350.75 8 2,806.00
green chilli pepper 1000 g 180.00 207.00 8 1,656.00
Red chilli pepper 1000 g 160.00 184.00 8 1,472.00
Celery 1000 g 180.00 207.00 10 2,070.00
Romaine Lettuce 1000 g 100.00 115.00 10 1,150.00
Chayote 1000 g 30.00 34.50 10 345.00
Pechay 1000 g 80.00 92.00 10 920.00
Brocolli 1000 g 380.00 437.00 10 4,370.00
Cabbage 1000 g 90.00 103.50 10 1,035.00
Potato 1000 g 120.00 138.00 10 1,380.00
Spinach 1000 g 315.00 362.25 10 3,622.50
banana blossom 1000 g 70.00 80.50 10 805.00
Bamboo shoots 1000 g 90.00 103.50 10 1,035.00
garlic 1000 g 250.00 287.50 10 2,875.00
green beans 1000 g 120.00 138.00 10 1,380.00
white beans 1000 g 110.00 126.50 10 1,265.00
red kidney beans 1000 g 110.00 126.50 10 1,265.00
button mushroom 1000 g 176.00 202.40 10 2,024.00
oyster mushroom 1000 g 120.00 138.00 10 1,380.00
green peas 1000 g 80.00 92.00 10 920.00

89
 GROCERY
Egg (Large, 30 pcs.) 1 tray 270.00 310.50 20 6,210.00
Egg Noodles 1000 g 140.00 161.00 10 1,610.00
Fresh Milk 1000 ml 81.75 94.01 30 2,820.38
Butter 1000 g 684.00 786.60 10 7,866.00
Blue Cheese 125 g 296.75 341.26 10 3,412.63
cheese 950 g 237.00 272.55 10 2,725.50
Parmesan Cheese 227 g 214.50 246.68 10 2,466.75
Mozarella Cheese 1000 g 596.75 686.26 10 6,862.63
Heavy cream 1000 ml 187.00 215.05 10 2,150.50
Yogurt 1000 g 380.00 437.00 10 4,370.00
Cream cheese 1360 g 636.50 731.98 20 14,639.50

Sour cream (full fat) 240 g 90.05 103.56 10 1,035.58

palm oil 1000 ml 107.00 123.05 10 1,230.50
Canola oil 1000 ml 100.00 115.00 10 1,150.00
olive oil 1000 ml 520.00 598.00 10 5,980.00
Extra virgin olive
1000 ml 650.00 747.50 10 7,475.00
oil
Vegetable oil 1000 ml 126.50 145.48 10 1,454.75
Miniature Pretzel 227 g 196.00 225.40 10 2,254.00
Chocolate bar 1000 g 237.00 272.55 30 8,176.50
All spice 450 g 2,087.00 2,400.05 1 2,400.05
Bayleaf 1000 g 320.00 368.00 1 368.00
Cinnamon sticks 21 g 308.00 354.20 1 354.20
Cinnamon powder 550 g 640.00 736.00 1 736.00
chilli powder 565 g 1,050.00 1,207.50 1 1,207.50
Ground ginger 1000 g 740.00 851.00 1 851.00
Garlic powder 565 g 2,434.00 2,799.10 1 2,799.10
Nutmeg powder 450 g 1,699.00 1,953.85 1 1,953.85
Black pepper 530 g 1,200.00 1,380.00 1 1,380.00
White pepper 530 g 1,399.00 1,608.85 1 1,608.85
Paprika 530 g 1,299.00 1,493.85 1 1,493.85
Smoked paprika 34 g 62.75 72.16 1 72.16
Dried Savory 80 g 35.75 41.11 10 411.10
Dried dill 530 g 2,154.00 2,477.10 10 24,771.00

89
 Dried oregano 530 g 858.00 986.70 10 9,867.00
ground turmeric 30 g 56.75 65.26 10 652.63
Ground cumin 530 g 1,212.00 1,393.80 2 2,787.60
Thyme leaves 225 g 800.00 920.00 1 920.00
rosemary 235 g 580.00 667.00 1 667.00
Cayenne pepper 400 g 999.00 1,148.85 2 2,297.70
Parsley flakes 50 g 150.00 172.50 10 1,725.00
Dried basil 9 g 51.00 58.65 10 586.50
tzatski sauce 500 ml 160.00 184.00 10 1,840.00
sesame seeds 1000 g 240.00 276.00 5 1,380.00
kosher salt 1360 g 399.00 458.85 5 2,294.25
table salt 1000 g 50.50 58.08 5 290.38
yellow onions 1000 g 57.00 65.55 30 1,966.50
Red onions 1000 g 180.00 207.00 30 6,210.00
Ginger 1000 g 100.00 115.00 30 3,450.00
Garlic 1000 g 140.00 161.00 30 4,830.00
Onion leeks 1000 g 140.00 161.00 30 4,830.00
lemon grass 200 g 50.00 57.50 30 1,725.00
Chives 200 g 20.00 23.00 30 690.00
Mustard 200 g 76.25 87.69 10 876.88
Parsley 200 g 10.00 11.50 20 230.00
Fresh mint 100 g 50.00 57.50 20 1,150.00
Fresh basil leaves 1000 g 650.00 747.50 10 7,475.00
Vanilla extract 20 ml 38.50 44.28 10 442.75
Soy sauce 1000 ml 43.00 49.45 5 247.25
Oyster Sauce 170 ml 27.75 31.91 20 638.20
Ketchup 567 ml 54.00 62.10 10 621.00
Barbeque sauce 465 ml 229.90 264.39 10 2,643.85
Fish sauce 1000 ml 59.00 67.85 5 339.25
Teriyaki sauce 1000 ml 171.00 196.65 5 983.25
Tomato sauce 1000 g 62.25 71.59 5 357.94
hot sauce 750 ml 225.00 258.75 5 1,293.75
spaghetti sauce 1000 ml 64.50 74.18 5 370.88
tomato paste 150 g 25.25 29.04 20 580.75
anchovy paste 365 g 623.00 716.45 5 3,582.25
worcestershire sauce 150 ml 24.75 28.46 20 569.25
mayonnaise 3500 ml 390.00 448.50 3 1,345.50

89
 lake wood Lemon
946 ml 705.00 810.75 10 8,107.50
Concentrate

Calamansi Concentrate 750 ml 187.00 215.05 10 2,150.50

Chocolate syrup 220 ml 218.00 250.70 10 2,507.00
Caramel syrup 650 ml 218.00 250.70 10 2,507.00
Honey 350 ml 320.00 368.00 10 3,680.00
Creamy Sherry 750 ml 550.00 632.50 10 6,325.00
vinegar 1000 ml 33.25 38.24 10 382.38
Tia Maria 750 ml 1,149.00 1,321.35 5 6,606.75
Marsala Wine 750 ml 550.00 632.50 10 6,325.00

Red wine Vinegar 250 ml 115.00 132.25 10 1,322.50

Pinakurat vinegar 250 ml 52.50 60.38 10 603.75

Balsamic Vinegar 250 ml 429.00 493.35 10 4,933.50
apple cider vinegar 950 ml 360.00 414.00 10 4,140.00
pineapple juice 1000 ml 78.00 89.70 10 897.00
orange juice 1000 ml 82.75 95.16 10 951.63
white wine 750 ml 379.00 435.85 10 4,358.50
red wine 750 ml 385.00 442.75 10 4,427.50
maria clara white
750 ml 283.00 325.45 10 3,254.50
wine
burgandy wine 750 ml 379.00 435.85 10 4,358.50
rice wine 750 ml 180.00 207.00 10 2,070.00
Water 500 ml 15.00 17.25 10 172.50
soda water 750 ml 98.00 112.70 10 1,127.00
gin 750 ml 146.00 167.90 10 1,679.00
Coke (Can) 330 ml 20.50 23.58 50 1,179.00
Roayal (Can 330 ml 20.50 23.58 50 1,179.00
Sprite (can) 330 ml 20.50 23.58 50 1,179.00

89
 liver spread 85 g 27.40 31.51 30 945.30
capers 100 g 76.25 87.69 20 1,753.75
ceylon tea (25
50 g 118.00 135.70 50 6,785.00
pockets)

White chocolate chips 1000 g 305.00 350.75 5 1,753.75

Almonds 1000 g 1,217.50 1,400.13 5 7,000.63
Arabica beans 1000 g 1,092.00 1,255.80 5 6,279.00
Lady Finger 500 g 50.00 57.50 10 575.00
Rye bread 1000 g 532.00 611.80 5 3,059.00
Toasted Bread 400 g 53.00 60.95 10 609.50
Greeks pita bread 1000 g 240.00 276.00 20 5,520.00
Bread crumbs 1000 g 162.00 186.30 10 1,863.00
fettuccine 1000 g 150.00 172.50 10 1,725.00
Linguine 1000 g 150.00 172.50 10 1,725.00
pasta shell 1000 g 150.00 172.50 10 1,725.00
penne pasta 1000 g 150.00 172.50 10 1,725.00
lasagna noodles 1000 g 221.50 254.73 10 2,547.25
Ordinary Rice 10,000 g 450.00 517.50 10 5,175.00
long grain rice 10,000 g 940.00 1,081.00 3 3,243.00
jasponica rice 10,000 g 925.00 1,063.75 3 3,191.25
cornstarch 1000 g 79.00 90.85 15 1,362.75
flour 4000 g 343.25 394.74 3 1,184.21
frappe powder mix 1000 g 170.00 195.50 20 3,910.00
vegetable shortening 500 g 85.00 97.75 10 977.50
Puff Pastry Sheet 1000 g 370.00 425.50 5 2,127.50
cocoa powder 1000 g 908.00 1,044.20 20 20,884.00
brown sugar 1000 g 48.00 55.20 20 1,104.00
white sugar 1000 g 52.00 59.80 20 1,196.00
muscovado sugar 1000 g 132.00 151.80 20 3,036.00

Sugar 1000 g 95.80 110.17 20 2,203.40

whipped cream 1000 g 462.00 531.30 20 10,626.00

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 Coke Light (can) 330 ml 20.50 23.58 50 1,179.00
san mig light beer
1 case 720.00 828.00 10 8,280.00
(330 ml/24pcs)
pale pilsen beer (330
1 case 768.00 883.20 10 8,832.00
ml/24pcs)
dark beer (330
1 case 1,056.00 1,214.40 10 12,144.00
ml/24pcs)
Coconut 1 pc 25.00 28.75 10 287.50
cream of mushroom 400 g 149.50 171.93 20 3,438.50
TOTAL 504,453.99

89