This document contains cost and return on investment analyses for several cacao-based products and cacao production models. It includes tables showing the gross income, variable costs, fixed costs, total costs, gross margin, net income, and rate of return for products like tablea, dark chocolate, choco-nut cookies, pastillas de cacao, and polvoron de cacao. It also contains tables projecting the total production costs and net income over 5 years for cacao production under monocrop and intercrop systems.

2. Promotion of Cacao Generated
Technologies and Development
of New Products Towards
Improved Livelihood

4. Cost and Return on Investment
Tablea

5. Cost and return on Investment of Tablea
Item Amount (PhP)
Gross Income
Tablea Tops Sales 3,600,000.00
Total Gross Income 3,600,000.00
Variable Costs
Raw beans -
Secondary packaging material 176,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Other supplies -
Market promotion 2,000.00
Total Variable Cost 423,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 458,124.00
Gross Margin 3,176,846.00
Net Income 3,141,876.00
Net income/pack 130.91
Adjusted Net Income 3,141,876.00
Return to Capital 3,141,876.00
Rate of Return to Capital (%) 63.24
Cost and return on investment of Tablea (bought the beans)
Item Amount (PhP)
Gross Income
Tablea Tops Sales 3,600,000.00
Total Gross Income 3,600,000.00
Variable Costs
Raw beans 1,092,000.00
Packaging material 176,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Other supplies 5,000.00
Market promotion 2,000.00
Total Variable Cost 1,520,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 1,555,124.00
Gross Margin 2,079,846.00
Net Income 2,044,876.00
Net income/pack 85.20
Adjusted Net Income 2,044,876.00
Return to Capital 2,044,876.00
Rate of Return to Capital (%) 41.16

6. Cost and Return on Investment
Dark Chocolate

7. Cost and return on investment of Dark Chocolate
Item Amount (PhP)
Gross Income
Dark Chocolate Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea -
Secondary packaging material 240,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 30,000.00
Market promotion 2,000.00
Total Variable Cost 517,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 552,124.00
Gross Margin 1,882,846.00
Net Income 1,847,876.00
Net income/pack 76.99
Adjusted Net Income 1,847,876.00
Return to Capital 1,847,876.00
Rate of Return to Capital (%) 37.19
Cost and return on investment of Dark Chocolate
(cocoa beans are bought)
Item Amount (PhP)
Gross Income
Dark Chocolate Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea 480,000.00
Secondary packaging material 240,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 35,000.00
Market promotion 2,000.00
Total Variable Cost 1,002,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 1,037,124.00
Gross Margin 1,397,846.00
Net Income 1,362,876.00
Net income/pack 56.79
Adjusted Net Income 1,362,876.00
Return to Capital 1,362,876.00
Rate of Return to Capital (%) 27.43

8. Cost and Return on Investment
Choco-nut Crispy Cookies

9. Cost and return on investment of Choconut Crispy Cookies
Item Amount (PhP)
Gross Income
Choco-nut crispy cookies Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea/beans -
Secondary packaging material 320,000.00
Direct labor 316,800.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 70,000.00
Market promotion 2,000.00
Total Variable Cost 716,354.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 751,324.00
Gross Margin 1,683,646.00
Net Income 1,648,676.00
Net income/pack 68.69
Adjusted Net Income 1,648,676.00
Return to Capital 1,648,676.00
Rate of Return to Capital (%) 33.18
Cost and return on investment of Choco-nut Crispy Cookies
(bought the beans/tablea)
Item Amount (PhP)
Gross Income
Choco-nut crispy cookies Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea/beans 240,000.00
Secondary packaging material 320,000.00
Direct labor 316,800.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 70,000.00
Market promotion 2,000.00
Total Variable Cost 956,354.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 991,324.00
Gross Margin 1,443,646.00
Net Income 1,408,676.00
Net income/pack 58.69
Adjusted Net Income 1,408,676.00
Return to Capital 1,408,676.00
Rate of Return to Capital (%) 28.35

10. Cost and Return on Investment
Pastillas de Cacao

11. Cost and return on investment of Pastillas de Cacao
Item Amount (PhP)
Gross Income
Pastillas de Cacao Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea/beans -
Packaging material 320,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 60,000.00
Market promotion 2,000.00
Total Variable Cost 627,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 662,124.00
Gross Margin 1,772,846.00
Net Income 1,737,876.00
Net income/pack 72.41
Adjusted Net Income 1,737,876.00
Return to Capital 1,737,876.00
Rate of Return to Capital (%) 34.98
Cost and return on investment of Pastillas de Cacao
(bought the beans/tablea)
Item Amount (PhP)
Gross Income
Pastillas de Cacao Sales 2,400,000.00
Total Gross Income 2,400,000.00
Variable Costs
Tablea/beans 720,000.00
Secondary packaging material 320,000.00
Direct labor 237,600.00
Electricity 5,304.00
Fuel and oil 2,250.00
Ingredients/supplies 60,000.00
Market promotion 2,000.00
Interest on variable costsa
Total Variable Cost 1,347,154.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 3,000.00
Other administrative labor -
Total Fixed Cost 34,970.00
Total Cost 1,382,124.00
Gross Margin 1,052,846.00
Net Income 1,017,876.00
Net income/pack 42.41
Adjusted Net Income 1,017,876.00
Return to Capital 1,017,876.00
Rate of Return to Capital (%) 20.49

12. Cost and Return on Investment
Polvoron de Cacao

13. Cost and return on investment of Polvoron de Cacao
Item Amount (PhP)
Gross Income
Polvoron de Cacao Sales 2,880,000.00
Total Gross Income 2,880,000.00
Variable Costs
Tablea/beans -
Secondary packaging material 552,000.00
Direct labor 237,600.00
Electricity 6,630.00
Fuel and oil 3,500.00
Ingredients/supplies 75,000.00
Market promotion 3,000.00
Total Variable Cost 877,730.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 5,000.00
Other administrative labor -
Total Fixed Cost 36,970.00
Total Cost 914,700.00
Gross Margin 2,002,270.00
Net Income 1,965,300.00
Net income/pack 54.59
Adjusted Net Income 1,965,300.00
Return to Capital 1,965,300.00
Rate of Return to Capital (%) 39.56
Cost and return on investment of Polvoron de Cacao
Item Amount (PhP)
Gross Income
Polvoron de Cacao Sales 2,880,000.00
Total Gross Income 2,880,000.00
Variable Costs
Tablea/beans 720,000.00
Secondary packaging material 552,000.00
Direct labor 316,800.00
Electricity 6,630.00
Fuel and oil 3,500.00
Ingredients/supplies 75,000.00
Market promotion 3,000.00
Total Variable Cost 1,681,930.00
Fixed Costs
Repairs & maintenance 500.00
Depreciation 31,470.00
Office supplies 5,000.00
Other administrative labor -
Total Fixed Cost 36,970.00
Total Cost 1,718,900.00
Gross Margin 1,198,070.00
Net Income 1,161,100.00
Net income/pack 32.25
Adjusted Net Income 1,161,100.00
Return to Capital 1,161,100.00
Rate of Return to Capital (%) 23.37

14. Cost of Cacao Production and
Return on Investment

15. Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Total Production cost/ 1110 cacao
trees (monocrop/ha)
67,320.00 24,530.00 45,650.00 52,690.00 60,610.00
Net Income 91,850.00 167,310.00 214,390.00

16. Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Total Production cost/ 600 cacao
trees (intercrop/ha) 47,454.00 17,809.00 35,167.00 41,107.00 49,687.00
Net Income 54,813.00 93,893.00 130,313.00