“A BAD DAY WITH COFFEE IS BETTER

THAN A GOOD DAY WITHOUT IT”

PLUF HUB
COFFEE
Coffee with a character

Business owners:
INALDO, MARY JANE P.
REJUSO, RONN MARK M.

INTERESTED? CONTACT US!

INSTAGRAM: PLUFhubCafe
FACEBOOK: PLUFhubCAFE
 TABLE OF CONTENTS
[Link] SUMMARRY
[Link] OF THE
BUSINESSES
[Link] ANALYSIS
[Link] LINE AND SERVICE
V. MARKETING AND SALES
FORECAST
VI. FINANCIAL
PROJECTIONS/ANALYSIS
[Link] SUMMARY
PLUF HUB CAFE will provide a friendly, comfortable atmosphere
where the customer will receive quality food and service at a
reasonable price. The coffee house will serve coffee and tea
and each have distinct flavor. Juice, soda, and non-alcoholic
beverages will also be available. The kitchen and bathrooms will
require only minimum remodeling. The property is currently
zoned for restaurants. Overall management will be the
responsibility of the owners. A major emphasis of Pluf Hub Café
will be to hire responsible persons and provide them with job
training.

We all have a part to play in ensuring that the consumers we

serve are satisfied, from the coffee beans we serve up to the
products we sell.

We also wish to provide the best coffee possible to our

customers at all times.

PLUF HUB CAFÉ

VISION, MISSION, GOAL AND OBJECTIVE

VISION
To be the leading Coffee Maker and purveyor of gourmet coffees and
food service products around the world by offering the guiding
principles of integrity, quality, service and relationship.

MISSION
To provide a friendly, comfortable atmosphere where the Customer can
receive quality food, service and entertainment at a reasonable prized.

Goals
 The goals of the business are to provide a substantial income and to
create a business and working environment where both the Customer
and employee are treated with dignity and respect.

OBJECTIVES
Maintain a high standard of food quality and service. Provide first-rate
live entertainment without a cover charge. Ensure friendly, comfortable
atmosphere. Place monthly ads in Neighborhood publications.
Distribute monthly fliers to neighborhood, businesses and Churches.
Offer discount coupons

[Link] OF THE BUSINESS

BACKGROUND AND HISTORY
Pluf Hub Café is the place to get great coffee and have a good services
for the customers. It has area when you like to be alone to think well,
area to bonding with your friends/family and area to have relaxing with
your coffee at all. Pluf Hub Café aims to provide a excellent services to
our customers and of course suitable salaries and bonuses for our
employees. Pluf Hub Café will be owned and operated by Mary Jane
Inaldo and Ronn Mark Rejuso. As a owner/founder of Pluf Hub Café we
want to exceed the expectations of our customers by providing them a
high quality and different level of accomodation at a budget friendly
cost. We assure that they will have a remarkable memory with our café
shop.

[Link] ANALYSIS
(SWOT ANALYSIS)

STRENGHTH- The organization has strong ethical values and an ethical

mission statement
 Potential to create product line to respond consumer
 needs Product package uniformity
 Great coffee and food product
WEAKNESSES- The first few initial shipments of supplies (coffee, cups,
napkins, Ingredients and etc.) can be hectic and will lead to unexpected
use of resources as the producers of buying wholesales are unfamiliar.

 High brand switching due to many options available to customers.

 Lack strength to maintain brand loyalty.
 High competition in this segment means limited market share for
cafe coffee day.

OPPORTUNITIES
 New product and services that can be retailed in their cafes, such
as Fair Trades products.
 Decreasing bio-degradable raw material costs
 The online market and commerce can potentially increase our
market share potentially by selling our ingredients, branded items
and foods over the internet.
 New flavors and the opening of new market and industries within
coffee can increase our market share and demand for coffee in
General.

TRHREATS
 Company is exposed to the rises in the cost of coffee and dairy
products.
 A bad harvest or poor harvest from our supplier can directly affect
our good will and product and slow down our supply chain.
 Economy of surrounding areas can directly impact the possible
customer and revenue stream of our coffee shop café.
 Large unorganized market can cause business losses.

MARKETING PLAN

To develop its brand name in the consumer market, the PLUF

HUB CAFÉ will employ a variety of marketing strategies. It will
use a social marketing strategy to promote the use of locally
produced natural goods.

We’ll also use social media to promote our items, using a

Facebook page and an Instagram account.

YouTube is another good platform where we may work with

vloggers to advertise our items.

Because getting consumers is difficult when you’re new to the

Market, we’ll run online lotteries and games to promote our

Brand and distribute loyalty cards to tempt purchasers

[Link] LINE AND SERVICE

(PRODUCT AND SERVICES)

PRODUCT
Create a menu of the products you’ll be offering including coffee &
specialty espresso drinks, non-coffee drinks, bottled drinks, food items
and other items. Describe any unique product ideas you may have and
what will set your products apart from other coffee shops. Start
thinking about who as your roaster. Generally, be able to back up your
menu with research, keeping in mind your demand, and that meeting
demand drives success.

SERVICE
Include services provided if they apply, such as catering, delivery or
custom baking.

PRICING
Set prices for your menu. What sort of customers makes purchases and
how much will it cost them? This information will also come from the
marketing and financial section, which can then be summarized here.

SOURCING AND FULFILLMENT

Detail where your products are coming from and how they’ll be
delivered to you. You can include general costs, but they can be in
depth in the financial section.

V. MARKETING AND SALES FORECAST

(ESTABLISHING A BASE CASE)

With six tables of four people each, the business can do only about 24
sit-down lunches in an average day, because lunch is just a single hour.
And then to-go lunches was added, it was estimated that there will be
about double the table lunches, so 48 per day. Lunch beverages was
estimated as .9 beverages for every lunch at the tables, and only .5
beverages for every to-go lunch. Then the coffee capacity was
calculated as a maximum of one customer every two minutes, or 30
customers per hour; and the expected flow during the morning hours
was estimated, with a maximum 30 coffees during the 8-9 a.m. hour.
Some coffees at lunch was also estimated, based on 3 coffees for every
10 lunches. You can see the results here, as a quick

All tables 24 Tables 6

To go 48 Seats per table 4
Beverages per 0.90
lunch
Beverages to go 0.50

Monthly Units at Capacity

Table lunch Workdays
To go 530 186 22
Table lunch 1056 480
beverages
To go 530 1010
beverages
Coffee 200

Coffee
Coffee per 30
hour at
peak
Daily coffee Call that 100
weekday
7-8 8-9 9-10 10-11 10-12 Lunches
(Assumption=30%)
20 30 20 10 10 72 97

It was calculates that there would be 97 coffees per day. That’s really
100. Always round you reeducated guesses. Exact numbers give a false
sense of certainty. For Café monthly assumptions, the monthly
capacity was also estimated. There are 22 work days per month, and
multiplies coffees, lunches, and beverages, to generate the estimated
unit numbers for a baseline sample month. So that means the base
case is about 1,500 lunches, about 1,000 beverages, and about 2,000
coffees in a month. At 1 0per lunch and 2 per coffee or beverage, that’s
roughly 15,000 in lunches, 2,000 in lunch beverages, and 4,000 in
coffees in a month.

There’s probably 20,000 as a rough estimate of a truefull capacity. We

could figure on a few thousand in rent, a few thousand in salaries, and
then decided that they should continue planning,from the quick view,
like it could be a viable business (And that, by the way, in a single
paragraph, is a break-even analysis). From base case to sales forecast
with those rough numbers established as capacity, and some logic for
what drives sales, and how the new business might gear up, and then
the expected sales to go was calculated, compared to capacity, during
their first year.

Capacit Jan Fe Ma Ap Ma Jun Jul Au Se Oc No De

y b r r y e y g p t v c
Coffee 63 63 63 63 59 50 49 49 63 71 71 63
% % % % % % % % % % % %
Lunch 42 63 65 68 72 67 61 61 75 83 83 61
% % % % % % % % % % % %
Beverag 46 68 72 76 79 74 67 67 82 91 91 67
es % % % % % % % % % % % %
Month-by-month estimates for the 1st year All of which brings us to a
realistic sales forecast for Magda’s café in the park (with some monthly
columns removed for visibility’s sake). This is a spreadsheet view, so, if
you’re a Live Plan user, all you need is to figure the assumptions and
the software will do the calculations and arrangement.

Units Jan Feb Mar Dec Year1 Year2 Year3

Coffee 1,320 1320 1320 1,320 15,272 16,000 17,500
Lunches 660 1000 1038 960 12,710 14,000 15,000
Beverages 462 697 727 672 8,897 11,000 12,000
Other 100 110 121 235 2,023 2,250 2,500
Total 2,542 3,127 3,206 3,187 38,902 43,250 47,000

Price Jan Feb Dec Year1 Year2 Year3

Coffee 2.00 2.00 2.00 2.00 2.00 2.00
Lunches 10.00 10.00 10.00 10.00 10.00 10.00
Beverages 2.00 2.00 2.00 2.00 2.00 2.00
Other 5.00 5.00 5.00 5.00 5.00 5.00

Sales Jan Feb Mar Dec Year1 Year2 Year3

Coffee 2,640 2,640 2,640 2,640 30,554 32,000 35,000
Luches 6,600 10,00 10,38 9,600 127,10 140,00 150,00
0 0 0 0 0
Beverage 924 1,394 1,454 1,344 17,794 22,000 24,000
s
Other 500 550 605 1,175 10,115 11,250 12,500
Total 10,66 4,584 15,07 14,75 185,55 205,25 221,50
4 9 9 3 0 0

Our capacity looks like about 20,000 of sales per month, it will take a
while to build the customer base and get the business up to that level.
T starts out at only about half of what we calculated as full sales; and
we get closer to full sales towards the end of the first year, when our
projected sales are more than 19,000.

Important: these are all just rough numbers, for general calculations.
There is nothing exact about these estimates. Don’t be fooled by how
exact they appear.

ESTIMINATING DIRECT COST

We’ve seen direct costs already, in the previous section. They are also
called COGS, or cost of goods sold, or unit costs. The direct costs or
COGSn are what she pays for the coffee beans, beverages, bread, meat,
potatoes, in the food she serves. Just as with the sales categories,
forecast your direct costs in categories that match your chart of
accounts. So,with the unit sales estimates already there, it’s only
needed to add costs per unit to finish the forecast. Then it adds the
rows and the columns appropriately.

Units Jan Feb Mar Apr May

Coffee 1,320 1320 1320 1,320 1,240
Lunches 668 1000 1038 1,100 1,135
Beverages 462 697 727 771 795
Other 100 110 121 133 146
Total 2,542 3,127 3,206 3,324 3,316

Unit Cost Jan Feb Mar Apr May

Coffee 0,40 0.40 0.40 0.40 0.40
Lunches 2.0 2.0 2.0 2.0 2.0
Beverages 0.40 0.40 0.40 0.40 0.40
Other 2.50 2.50 2.50 2.50 2.50

Direct Jan Feb Mar Apr May

Costs
Coffee 528 528 528 528 496
Lunches 1,320 2,000 2,076 2,200 2,270
Beverages 185 279 291 308 318
Other 250 275 303 333 365
Total 2,283 3,082 3,197 3,369 3,449

VI. FINANCIAL PROJECTIONS/ANALYSIS

(FINANCIAL PLAN)

We want to finance growth mainly through cash flow. We recognize

that this means we will have to grow more slowly than we might like.

The most important indicator in our case is inventory turnover. We

have to make sure that food inventory turnover stays at approximately
four turns per month, or we risk loss through spoilage.
We do not want to let our average collection days get above 45 under
any circumstances. This could cause a serious problem with cash flow,
because our working capital situation is tight. Most credit sales will be
via credit and debit cards. We do have plans to initiate direct billing for
law firms and other businesses conducting regular visits.

We must target and profit of 14% at the least, and hold marketing costs
to no more than one to three percent of gross sales.

IMPORTANT ASSUMPTIONS

The financial plan depends on important assumptions, most of which

are shown in the following table. The key underlying assumptions are:

We assume a slow-growth economy, without major recession.

We assume of course that there are no unforeseen changes in

technology to make equipment immediately obsolete.

We assume access to equity capital and financing sufficient to maintain

our financial plan as shown in the tables.

GENERAL ASSUMPTIONS
Year1 Year2 Year3
Plan Month 1 2 3
Current Interest 12.25% 12.25% 12.25%
Rate
Long-term 6.75% 6.75% 6.75%
Interest Rate
Tax Rate 25.42% 25.42% 25.42%
Other 0 0 0
FLOOR PLAN