Projected Cost of Goods Daily Sales (in

Cost per Unit Selling Price Monthly Sales

Sold (Daily
per Unit Unit of Sales peso) (in peso)
Basis)
APPETIZERS:
Fish Stew with Aioli 105.00 175.00 1 105.00 175.00 5,250.00
Normandy-Style French Onion Soup 105.00 175.00 1 105.00 175.00 5,250.00
Creamy Chestnut Soup 87.00 145.00 2 174.00 290.00 8,700.00

MAIN COURSE:
Steak Diane 132.00 220.00 2 264.00 440.00 13,200.00
Lyonnaise Salad with Sausage and Walnuts 105.00 175.00 1 105.00 175.00 5,250.00
Stuffed Squid with Arugula and Lemon Wedges 150.00 250.00 1 150.00 250.00 7,500.00
Gratinated Scallops a la Visan 177.00 295.00 1 177.00 295.00 8,850.00
Veal Chops in Garlic-Parmesan Sauce 150.00 250.00 1 150.00 250.00 7,500.00
Seven-Hour Leg of Lamb (good for 6-8 persons) 957.00 1,595.00 1 957.00 1,595.00 47,850.00
Honey Glazed Roast Pork with Apples (good for 4
persons) 417.00 695.00 1 417.00 695.00 20,850.00
Basque-Style Fish with Green Peppers and Manila
Clams 177.00 295.00 1 177.00 295.00 8,850.00
The Ultimate Pot Roast (good for 4-6 persons) 417.00 695.00 1 417.00 695.00 20,850.00
Scrambled Eggs With Asparagus and Crab 117.00 195.00 1 117.00 195.00 5,850.00
Spring Vegetable Stew 105.00 175.00 1 105.00 175.00 5,250.00
Basque Style Braised Chicken with Peppers 177.00 295.00 1 177.00 295.00 8,850.00

DESSERTS:
Cinnamon Apple Bostock 45.00 75.00 1 45.00 75.00 2,250.00
Layered Amaretto Chocolate 90.00 150.00 3 270.00 450.00 13,500.00
Cauliflower and Goat Cheese Soufflés 54.00 90.00 1 54.00 90.00 2,700.00
Leche Flan 57.00 95.00 5 285.00 475.00 14,250.00
Visan Style French Toast 45.00 75.00 4 180.00 300.00 9,000.00

FRAPPE:
Caramel Cappuccino Frappe 78.00 130.00 2 156.00 260.00 7,800.00
Chocolate Chip Mocha Frappe 96.00 160.00 2 192.00 320.00 9,600.00
Caramel Apple Frappe 78.00 130.00 1 78.00 130.00 3,900.00
Cookies and Cream Frappe 66.00 110.00 3 198.00 330.00 9,900.00
Dulce de leche frappe 96.00 160.00 1 96.00 160.00 4,800.00
Vanilla Frappe 78.00 130.00 2 156.00 260.00 7,800.00
Tiramisu Milkshake 96.00 160.00 2 192.00 320.00 9,600.00
Decadent Chocolate Milkshake 96.00 160.00 2 192.00 320.00 9,600.00

SMOOTHIE:
Chocolate Banana Smoothie 66.00 110.00 3 198.00 330.00 9,900.00
Mango-Pineapple Smoothie 66.00 110.00 2 132.00 220.00 6,600.00
Mango Smoothie 66.00 110.00 6 396.00 660.00 19,800.00

COFFEE:
Doppio Espresso 45.00 75.00 1 45.00 75.00 2,250.00
Espresso Americano 45.00 75.00 1 45.00 75.00 2,250.00
Espresso Romano 45.00 75.00 1 45.00 75.00 2,250.00
Latte Macchiato 57.00 95.00 1 57.00 95.00 2,850.00
Caramel Cappuccino 75.00 125.00 1 75.00 125.00 3,750.00

OTHER BEVERAGES:
Softdrinks 12.00 20.00 30 360.00 600.00 18,000.00
Iced Tea 12.00 20.00 25 300.00 500.00 15,000.00
Pineapple Juice 12.00 20.00 20 240.00 400.00 12,000.00

PASTA:
Meatballs Spaghet 48.00 80.00 8 384.00 640.00 19,200.00
Carbonara 48.00 80.00 6 288.00 480.00 14,400.00
Baked Macaroni 54.00 90.00 5 270.00 450.00 13,500.00
Shrimp Pasta 60.00 100.00 1 60.00 100.00 3,000.00
Lasagna 54.00 90.00 5 270.00 450.00 13,500.00

BURGERS, SANDWICHES, AND PANCAKES:

Classic Burger 45.00 75.00 8 360.00 600.00 18,000.00
Big Massive Burger 66.00 110.00 5 330.00 550.00 16,500.00
Mini Burgers (3 pcs.) 60.00 100.00 7 420.00 700.00 21,000.00
Bacon & Cheese Sandwich 42.00 70.00 2 84.00 140.00 4,200.00
Tuna Sandwich 39.00 65.00 3 117.00 195.00 5,850.00
Ham & Cheese Sandwich 42.00 70.00 4 168.00 280.00 8,400.00
Club Sandwich 39.00 65.00 4 156.00 260.00 7,800.00
Monte Cristo Sandwich 42.00 70.00 2 84.00 140.00 4,200.00
Banana Chocolate Chips Pancakes 42.00 70.00 2 84.00 140.00 4,200.00
Hot Chocolate Pancakes 42.00 70.00 2 84.00 140.00 4,200.00
Classic Buttermilk Pancake 42.00 70.00 2 84.00 140.00 4,200.00

COMBO MEALS:
Honey Butter Fried Chicken with Beans 66.00 110.00 2 132.00 220.00 6,600.00
Classic Chicken Parmesan with Spaghet 90.00 150.00 5 450.00 750.00 22,500.00
Buttery Chicken and Belgian Waffles 72.00 120.00 3 216.00 360.00 10,800.00
Fried Pork Chop with Macaroni Cheese 90.00 150.00 2 180.00 300.00 9,000.00

PANCIT:
Lomi ala Visan 120.00 200.00 3 360.00 600.00 18,000.00
Pancit Langlang 108.00 180.00 2 216.00 360.00 10,800.00
Chicken Yakisoba 105.00 175.00 3 315.00 525.00 15,750.00
Pancit Palabok 132.00 220.00 7 924.00 1,540.00 46,200.00

MAIN DISHES (good for 4-8 persons):

Beef Caldereta 210.00 350.00 3 630.00 1,050.00 31,500.00
Bistek Tagalog 210.00 350.00 3 630.00 1,050.00 31,500.00
Bulalo 720.00 1,200.00 2 1,440.00 2,400.00 72,000.00
Beef Tapa 210.00 350.00 3 630.00 1,050.00 31,500.00
Pork Adobo 210.00 350.00 4 840.00 1,400.00 42,000.00
Pork Sinigang 330.00 550.00 4 1,320.00 2,200.00 66,000.00
Sweet and Sour Pork 150.00 250.00 3 450.00 750.00 22,500.00
Chicken Adobo 210.00 350.00 3 630.00 1,050.00 31,500.00
Buttered Chicken 210.00 350.00 2 420.00 700.00 21,000.00
Buffalo Chicken Wings 210.00 350.00 3 630.00 1,050.00 31,500.00
Chicken Curry 150.00 250.00 2 300.00 500.00 15,000.00
Sweet And Spicy Shrimp 144.00 240.00 3 432.00 720.00 21,600.00
Sinigang na Hipon 180.00 300.00 3 540.00 900.00 27,000.00
Sweet and Sour Fish 180.00 300.00 2 360.00 600.00 18,000.00
Rice (per cup) 6.00 10.00 20 120.00 200.00 6,000.00
Rice (platter) 60.00 100.00 35 2,100.00 3,500.00 105,000.00
TOTAL 25,092.00 41,820.00 1,254,600.00
Annual Sales (in Gross Profit Gross Profit Gross Profit
peso) (Daily) (Monthly) (Annual)

63,000.00 70.00 2,100.00 37,800.00

63,000.00 70.00 2,100.00 37,800.00
104,400.00 116.00 3,480.00 62,640.00

158,400.00 176.00 5,280.00 95,040.00

63,000.00 70.00 2,100.00 37,800.00
90,000.00 100.00 3,000.00 54,000.00
106,200.00 118.00 3,540.00 63,720.00
90,000.00 100.00 3,000.00 54,000.00
574,200.00 638.00 19,140.00 344,520.00

250,200.00 278.00 8,340.00 150,120.00

106,200.00 118.00 3,540.00 63,720.00

250,200.00 278.00 8,340.00 150,120.00
70,200.00 78.00 2,340.00 42,120.00
63,000.00 70.00 2,100.00 37,800.00
106,200.00 118.00 3,540.00 63,720.00

27,000.00 30.00 900.00 16,200.00

162,000.00 180.00 5,400.00 97,200.00
32,400.00 36.00 1,080.00 19,440.00
171,000.00 190.00 5,700.00 102,600.00
108,000.00 120.00 3,600.00 64,800.00

93,600.00 104.00 3,120.00 56,160.00

115,200.00 128.00 3,840.00 69,120.00
46,800.00 52.00 1,560.00 28,080.00
118,800.00 132.00 3,960.00 71,280.00
57,600.00 64.00 1,920.00 34,560.00
93,600.00 104.00 3,120.00 56,160.00
115,200.00 128.00 3,840.00 69,120.00
115,200.00 128.00 3,840.00 69,120.00

118,800.00 132.00 3,960.00 71,280.00

79,200.00 88.00 2,640.00 47,520.00
237,600.00 264.00 7,920.00 142,560.00

27,000.00 30.00 900.00 16,200.00

27,000.00 30.00 900.00 16,200.00
27,000.00 30.00 900.00 16,200.00
34,200.00 38.00 1,140.00 20,520.00
45,000.00 50.00 1,500.00 27,000.00

216,000.00 240.00 7,200.00 129,600.00

180,000.00 200.00 6,000.00 108,000.00
144,000.00 160.00 4,800.00 86,400.00

230,400.00 256.00 7,680.00 138,240.00

172,800.00 192.00 5,760.00 103,680.00
162,000.00 180.00 5,400.00 97,200.00
36,000.00 40.00 1,200.00 21,600.00
162,000.00 180.00 5,400.00 97,200.00
216,000.00 240.00 7,200.00 129,600.00
198,000.00 220.00 6,600.00 118,800.00
252,000.00 280.00 8,400.00 151,200.00
50,400.00 56.00 1,680.00 30,240.00
70,200.00 78.00 2,340.00 42,120.00
100,800.00 112.00 3,360.00 60,480.00
93,600.00 104.00 3,120.00 56,160.00
50,400.00 56.00 1,680.00 30,240.00
50,400.00 56.00 1,680.00 30,240.00
50,400.00 56.00 1,680.00 30,240.00
50,400.00 56.00 1,680.00 30,240.00

79,200.00 88.00 2,640.00 47,520.00

270,000.00 300.00 9,000.00 162,000.00
129,600.00 144.00 4,320.00 77,760.00
108,000.00 120.00 3,600.00 64,800.00

216,000.00 240.00 7,200.00 129,600.00

129,600.00 144.00 4,320.00 77,760.00
189,000.00 210.00 6,300.00 113,400.00
554,400.00 616.00 18,480.00 332,640.00

378,000.00 420.00 12,600.00 226,800.00

378,000.00 420.00 12,600.00 226,800.00
864,000.00 960.00 28,800.00 518,400.00
378,000.00 420.00 12,600.00 226,800.00
504,000.00 560.00 16,800.00 302,400.00
792,000.00 880.00 26,400.00 475,200.00
270,000.00 300.00 9,000.00 162,000.00
378,000.00 420.00 12,600.00 226,800.00
 252,000.00 280.00 8,400.00 151,200.00
378,000.00 420.00 12,600.00 226,800.00
180,000.00 200.00 6,000.00 108,000.00
259,200.00 288.00 8,640.00 155,520.00
324,000.00 360.00 10,800.00 194,400.00
216,000.00 240.00 7,200.00 129,600.00
72,000.00 80.00 2,400.00 43,200.00
1,260,000.00 1,400.00 42,000.00 756,000.00
15,055,200.00 16,728.00 501,840.00 9,033,120.00

16,636,957.80
 VISAN RESTAURANT
Projected Sales for 5 Years
Year 1 (2020) 15,055,200.00
Year 2 (2021) 15,238,873.44
Year 3 (2022) 15,424,787.70
Year 4 (2023) 15,612,970.11
Year 5 (2024) 15,803,448.34
NOT UPDATED!!!!!! (Everything Feasib - Copy)

VISAN RESTAURANT
Statement of Comprehensive Income
For the Year Ended Dec. 31, 2020

Note
Sales 15,055,200.00
Cost of Goods Sold:
Inventory, beg. 0
Purchases 9,083,565.00
Goods Available for Sale 9,083,565.00
Inventory, end 50,445.00 9,033,120.00
Gross Profit 6,022,080.00
Operating Expenses:
Salaries Expense 2,880,000.00
SSS Contributions 234,960.00
PAG-IBIG Contributions 31,200.00
PHILHEALTH Contributions 44,616.00
Electricity Expenses 15,000.00
Advertising and Promotion 6,800.00
Depreciation Expense 220,733.22
Insurance Expense 14,400.00
Repairs and Maintenance 35,469.99
Gasoline and Expenses 64,800.00
Supplies Expense 45,907.00
Utilities Expenses 3,000.00
Telephone Expenses 3,000.00
Pre-Operating Expense 20,844.50 3,620,730.71
Income before Tax 2,401,349.29
Income Tax Expense 720,404.79
Net Income 1,680,944.50
 VISAN RESTAURANT
Statement of Comprehensive Income
For the Year Ended Dec. 31, 2021

Note
Sales 15,238,873.44
Cost of Goods Sold:
Inventory, beg. 50,445.00
Purchases 9,154,421.96
Goods Available for Sale 9,204,866.96
Inventory, end 61,542.90 9,143,324.06
Gross Profit 6,095,549.38
Operating Expenses:
Salaries Expense 2,880,000.00
SSS Contributions 234,960.00
PAG-IBIG Contributions 31,200.00
PHILHEALTH Contributions 44,616.00
Electricity Expenses 15,000.00
Advertising and Promotion 2,000.00
Depreciation Expense 220,733.22
Insurance Expense 14,400.00
Repairs and Maintenance 39,016.99
Gasoline and Expenses 65,448.00
Supplies Expense 45,907.00
Utilities Expenses 3,000.00
Telephone Expenses 3,000.00 3,599,281.21
Income before Tax 2,496,268.17
Income Tax Expense 748,880.45
Net Income 1,747,387.72
 VISAN RESTAURANT
Statement of Comprehensive Income
For the Year Ended Dec. 31, 2022

Note
Sales 15,424,787.70
Cost of Goods Sold:
Inventory, beg. 61,542.90
Purchases 9,268,412.05
Goods Available for Sale 9,329,954.95
Inventory, end 75,082.33 9,254,872.62
Gross Profit 6,169,915.08
Operating Expenses:
Salaries Expense 2,880,000.00
SSS Contributions 234,960.00
PAG-IBIG Contributions 31,200.00
PHILHEALTH Contributions 44,616.00
Electricity Expenses 15,000.00
Advertising and Promotion 2,000.00
Depreciation Expense 220,733.22
Insurance Expense 14,400.00
Repairs and Maintenance 42,918.69
Gasoline and Expenses 66,102.48
Supplies Expense 45,907.00
Utilities Expenses 3,000.00
Telephone Expenses 3,000.00 3,603,837.39
Income before Tax 2,566,077.69
Income Tax Expense 769,823.31
Net Income 1,796,254.38
 VISAN RESTAURANT
Statement of Comprehensive Income
For the Year Ended Dec. 31, 2023

Note
Sales 15,612,970.11
Cost of Goods Sold:
Inventory, beg. 75,082.33
Purchases 9,384,300.18
Goods Available for Sale 9,459,382.51
Inventory, end 91,600.45 9,367,782.06
Gross Profit 6,245,188.04
Operating Expenses:
Salaries Expense 2,880,000.00
SSS Contributions 234,960.00
PAG-IBIG Contributions 31,200.00
PHILHEALTH Contributions 44,616.00
Electricity Expenses 15,000.00
Advertising and Promotion 2,000.00
Depreciation Expense 220,733.22
Insurance Expense 14,400.00
Repairs and Maintenance 47,210.56
Gasoline and Expenses 66,763.50
Supplies Expense 45,907.00
Utilities Expenses 3,000.00
Telephone Expenses 3,000.00 3,608,790.28
Income before Tax 2,636,397.76
Income Tax Expense 790,919.33
Net Income 1,845,478.43
 VISAN RESTAURANT
Statement of Comprehensive Income
For the Year Ended Dec. 31, 2024

Note
Sales 15,803,448.34
Cost of Goods Sold:
Inventory, beg. 91,600.45
Purchases 9,502,221.10
Goods Available for Sale 9,593,821.55
Inventory, end 111,752.55 9,482,069.00
Gross Profit 6,321,379.34
Operating Expenses:
Salaries Expense 2,880,000.00
SSS Contributions 234,960.00
PAG-IBIG Contributions 31,200.00
PHILHEALTH Contributions 44,616.00
Electricity Expenses 15,000.00
Advertising and Promotion 2,000.00
Depreciation Expense 220,733.22
Insurance Expense 14,400.00
Repairs and Maintenance 51,931.61
Gasoline and Expenses 67,431.14
Supplies Expense 45,907.00
Utilities Expenses 3,000.00
Telephone Expenses 3,000.00 3,614,178.97
Income before Tax 2,707,200.36
Income Tax Expense 812,160.11
Net Income 1,895,040.25
 ASSETS Note
Current Assets
Cash
Inventory
Supplies
Total Current Assets -

Noncurrent Assets
Land
Building
Equipment and Machineries
Furnitures and Fixtures
Tools and Utensils
Total Noncurrent Assets -

TOTAL ASSETS -

Equity
Partner 1, Capital
Partner 2, Capital
Partner 3, Capital
Partner 4, Capital
Partner 5, Capital
Total Equity -

TOTAL EQUITY -
 PAYBACK PERIOD
Net Cash Inflows Cash to Date Payback Period
Year 1 (2021) 1,803,972.56 1,803,972.56 1
Year 2 (2022) 1,967,531.38 3,771,503.94 1
Year 3 (2023) 2,015,271.04 5,786,774.98 1
Year 4 (2024) 2,063,304.89 5,920,535.20 0.06
Year 5 (2025) 2,111,609.78
3.06

Average Payback Period:

Cost of Investment 5,920,535.20 2.97
Ave. Cash Flows 1,992,337.93
 RETURN ON INVESTMENT
Year 1 (2021) Year 2 (2022)
Net Income Net Income 1,638,634.12 1,727,835.30
ROI = =
Cost of Investment Divide by: Cost of Investment 5,920,535.20 5,920,535.20
ROI 27.68% 29.18%

ROI =(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒)/(𝑇𝑜𝑡𝑎𝑙 𝐶𝑎𝑝𝑖𝑡𝑎𝑙

𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡)
ON INVESTMENT
Year 3 (2023) Year 4 (2024) Year 5 (2025)
1,775,586.17 1,823,631.36 1,871,947.73
5,920,535.20 5,920,535.20 5,920,535.20
29.99% 30.80% 31.62%