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Sari-sari store business plan
Capital, sales, tubo, monthly profit, permits and rules for utang
Owner: [YOUR NAME]
Location: [STREET, BARANGAY, CITY]
The store: [SIZE, OPENING HOURS, WHAT YOU SELL]
1. Starting capital
What Amount
Set-up: shelves, freezer, screen, signage ₱ [AMOUNT]
First stock (initial inventory) ₱ [AMOUNT]
Permits and registration ₱ [AMOUNT]
Starting capital ₱ [AMOUNT]
2. Sales and profit each month
What Amount
Sales per day ₱ [AMOUNT]
Sales per month ₱ [AMOUNT]
Average markup [MARKUP] %
Gross profit (tubo) ₱ [AMOUNT]
Goes back into stock ₱ [AMOUNT]
Monthly costs: electricity, rent, plastic, transport ₱ [AMOUNT]
Net profit per month ₱ [AMOUNT]
Months to earn back set-up and permits: [N]. Sales per year: ₱ [AMOUNT].
3. What I sell
Product Cost Price Markup
Rice (per kilo) ₱ [COST] ₱ [PRICE] [%]
Instant noodles ₱ [COST] ₱ [PRICE] [%]
Canned sardines ₱ [COST] ₱ [PRICE] [%]
3-in-1 coffee sachet ₱ [COST] ₱ [PRICE] [%]
Bottled softdrink 290 ml ₱ [COST] ₱ [PRICE] [%]
Bread (pandesal pack) ₱ [COST] ₱ [PRICE] [%]
Cooking oil (small pack) ₱ [COST] ₱ [PRICE] [%]
Sugar (¼ kilo) ₱ [COST] ₱ [PRICE] [%]
Soy sauce / vinegar (small) ₱ [COST] ₱ [PRICE] [%]
Laundry soap bar ₱ [COST] ₱ [PRICE] [%]
4. My rules for utang
Rule Mine
Who can buy on credit [ONLY SUKI I KNOW]
Limit per person ₱ [LIMIT]
When they pay [EVERY PAYDAY: 15TH AND 30TH]
Written where Listahan ng utang (Excel)
5. Permits
Done To do
☐ Barangay business clearance
☐ Mayor's permit (business permit) from the city or municipality
☐ DTI business name registration (sole proprietor)
☐ BIR registration: certificate of registration, books of accounts, official receipts or invoices
☐ BMBE Certificate of Authority from the DTI Negosyo Center of your city or municipality — income tax exemption for qualified micro businesses (RA 9178; RA 10644)
☐ Sanitary permit, if you sell cooked food or ice
☐ Business signage and posted prices
The rules Barangay Micro Business Enterprise (BMBE): a business in trading or services with total assets of not more than ₱3,000,000, not counting the land (RA 9178, s. 3). A BMBE registers with the DTI Negosyo Center of the city or municipality and gets a Certificate of Authority, renewable every two years, for a fee of not more than ₱1,000 (RA 10644, s. 5(b)); it is exempt from income tax on income from its operations (RA 9178, s. 7). BMBEs are exempt from the Minimum Wage Law, but their workers keep social security and health care benefits (RA 9178, s. 8). Self-employed individuals whose sales do not exceed the VAT threshold may choose an 8% tax on gross sales above ₱250,000 instead of the graduated rates and percentage tax (NIRC s. 24(A)(2)(b), as amended by RA 10963). Check at the start of the year. Gross profit from a markup: if you buy at ₱100 and sell at ₱115, the markup is 15% and the profit is 15 ÷ 115 = 13% of sales.
A business plan worksheet, not tax or legal advice. Prices are examples. Checked 21 October 2026.