JanWestlake CupcakeExpenditures Jan 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadDeliveriesSalariesWastageCapital expenditures6/1/2012Sugar$8$191,952$191,952Flour$6$104,940$104,940Oreos$2$23,700$23,700Cream cheese1 kg$181,170$181,170Butter5 kg$902,000$902,000Eggs$10$55,020$55,020Strawberries$1$33,718$33,718Hershey's Cocoa$5$438,900$438,900Petrol to Metro$70,000Josette's salary for Dec 2011$1,600,0007/1/2012Petrol for delivery-J. Hayes$40,000Box material$10$120,000$120,00011/1/2012Taxi for delivery to Family Medical$40,000Taxi to Dan's$100,000Icing sugar4x500g$100,000$100,000Wonderland chocolate1kg$155,000$155,000Lemons$3$75,000$75,00012/1/2012Gas for deliveries$160,000Eggs$10$30,000$30,00017/1/2012Gas for deliveries$50,00018/1/2012Gas for deliveries$60,00029/1/2012Candy thermometer$1$194,000194,000ISO butane$1$110,000$110,000Blue food coloring$1$39,000$39,00030/01/2012Eggs$4$10,000$10,000Orange$1$16,000$16,000

31/1/2012Green cake sparkles$1$98,000$98,000Cake decorating tip round$1$37,000$37,000Animal parts sprinkles$1$86,000$86,000TOTAL$3,001,400$2,540,4000.0$120,000$70,000$450,000$1,600,0000.0$341,000

FebWestlake CupcakeExpenditures Feb 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadDeliveriesSalariesWastageCapital expenditures2/2/2012Baking cups-white15x100$54,000$54,000Cream of tartar2$61,000$61,000Mango extract2$32,000$32,000Cupcake station spoons50$12,000$12,000Cupcake station cups50$23,000$23,0003/2/2012Princess cupcake toppers12x6$147,000$147,000Smurf cupcake toppers12x2$197,000$197,000Chocolate molds3$201,000$201,000Candy melting plate1$86,000$86,000Icing color1$59,000$59,00041,031Strawberries1kg143,000143,000

41,123Petrol to Metro1236,00036,000White Sugar8 kg191,952191,952Oreos2 packs24,53024,530Milk2 boxes52,53052,530Whipping Cream2 L238,700238,700Butter5 kg902,000902,000Eggs50137,550137,550Raspberries510 g180,000180,000Baking paper120,00020,00013/02/2012Printing Signage110,00010,000Petrol to Phuong Hung/Hang Ma10 km30,00030,000Green Apples580 kg34,00034,000Cream Cheese1 kg195,000195,000Baking Powder45 g45,00045,000Candy flowers260,00060,000Chocolate1 kg120,000120,000Vanilla1 bottle320,000320,000Cardboard for boxes20160,000160,00016/02/2012Petrol to Southgate8 km24,00024,00017/02/2011Japanese Green Tea20 g40,00040,000Cocoa500 g150,000150,00020/02/2012Petrol to Phuong Hung/Hang Ma10 km30,00030,000Ribbons for CC Station2 rolls80,00080,00021/02/2012Eggs2054,00054,00024/02/2012Petrol to Southgate8 km24,00024,000Tea @ Southgate200,000200,000

hundred's & thousands1 kg112,878112,878Candy Thermometer155,318155,318Assorted coloured cups24044,44044,440Food picks (trains etc) 2020289,304289,304Pink Pearls500 g166,650166,650Sparkle Gel x 22161,651161,651Acrylic Stands x 1010241,643241,643Butterfly cupcake cups40058,32858,328Brown cupcake cups800133,320133,320Marbles44,44044,440Cupcake holders300409,080409,080

6,191,3144,913,353451,643240,000144,000000442,318

MarWestlake CupcakeExpenditures Mar 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadDeliveriesSalariesWastageCapital expenditures1/3/2012Flour2 kg$34,980$34,980stives1 pack$21,770$21,770Milk2$52,360$52,360Cream1L$119,350$119,350Butter5 kg$902,000$902,000Eggs60$165,060$165,060Siro Goldenfarm Bac Ha520 ml$38,830$38,830Stationery1$70,400$70,400Storage boxes3$69,400$69,400Clear file1$37,400$37,400Petrol to Metro12 km$42,000$42,0006/3/2012Wonderland Chocolate1 kg155,000155,000

10/3/2012Raspberries1 punnet85,00085,000Taxi to la place70,00070,000Oreos228,00028,000Box Paper1080,00080,00012/3/2012Chocolate hat trang tri den1 kg155,000155,000Cocoa1 kg250,000250,00014/3/2012Peanut butter189,00089,000Petrol to Metro12 km42,00042,000Sugar4 kg53,97653,976CreamO's218,60018,600Milk378,54078,540Cream Cheese1 kg181,170181,170Butter5 kg902,000902,000Eggs50137,550137,550Butterfly clips1 box18,13918,139Decal paper183,60083,600Lemons.860 kg79,55079,550Printing Labels 150150,000150,000Printing Signage Cards100120,000120,00016/03/2012Eggs2027,00027,000

21/3/2012Baking soda125,00025,00029/3/2012Payment for Boxes1,352,5731,352,573Cocoa750 g225,000225,000Hershey's Cocoa226 g135,000135,000Lemons250,00050,000Eggs1030,00030,00030/03/2012Petrol to Phuong Huong10 km35,00035,000Butter5 Kg1,050,0001,050,000Mini white liners40,00040,000Eggs40108,000108,000Sugar3 kg75,00075,00031/03/2012Candy Eggs190,000Milk130,000Taxi to Anh's 120,00060,00060,000

La place deliveries7 x 12 km 294,000294,000Southgate Deliveries3 x 10 km 105,000105,000

8,122,2485,312,736120,0001,652,973249,000459,00000208,539

AprWestlake CupcakeExpenditures Apr 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingAdminOverheadDeliveriesSalariesWastageCapital expendituresDelivery Receipts4$64,711$64,711Signage6$116,042$116,042Cupcake liners5$31,991$31,991Philippine flag toothpicks2$28,706$28,706Cartoon pics4$97,310$97,310Cupcake liners1$68,117$68,117Gel icing color2$77,848$77,848Red powder icing color2$107,041$107,041Small squeeze bottles2$63,252$63,252

3/4/2012Petrol to Metro12$42,000$42,000Sugar4$93,660$93,660Apple Cider Vinegar473 ml39,00039,000CreamO's218,60018,600Hershey's Cocoa226g x 6526,680526,680Milk252,33852,338Cream Elle & Vire 275,90075,900Sunlight266,81466,814Limes.920 kg46,92046,920Flour4 kg80,00080,000EZ Lock Storage boxes2118,800118,8007/4/2012Van houten chocolate buttons240 g86,00086,000

13/4/201221cm springform pan1232,750232,750Baking powder454g52,25052,250Vanilla500mL266,000266,000Salt500g14,25014,250

17/04/2012$42,000Petrol to Metro12$42,000Sugar8 kg187,320187,320Flour6 kg104,940104,940Cream1L116,500116,500Butter5 Kg858,000858,000Eggs2056,49056,490Cling Film112,59012,59014/4/2012Carrots212,00012,00019/4/2012Lemon115,00015,00019/04/2012Cream cheese1 kg173000173000Eggs20500005000015/04/2012Baking Powder24000040000Wax paper1170001700019/4/2012Cream Cheese1 kg17300017300020/4/2012Wonderland chocolate chips1kg155,000155,00024/04/2012limes1040,00040,000Eggs1025,00025,000Red food coloring375,00075,000Lemons250,00050,000

Petrol to La placex7352,000352,000Petrol to Southgate*2100,000100,000100,000

4,941,0674,209,06500536,000000296,002

MayWestlake CupcakeExpenditures May 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadOverheadDeliveriesSalariesWastageCapital expenditures2/5/2012eggs10$25,000$25,0002/5/2012Strawberries1$142,000$142,0007/5/2012Butter5 kg$775,000$775,000Cream Cheese2 kg$350,000$350,000Whipping cream400 ml86000860009/5/2012eggs20$50,000$50,00011/5/2012Strawberries2$80,000$80,000Disposable aluminum trays6$48,000$48,000Petrol from La Place to Phung Hung15/5/2012Wonderland Chocolate2 kg$310,000$310,000Mars bars2$48,000$48,000Whipping cream500 ml$112,000$112,000flour4 k8000080000sugar4 kg9200092000Orange12500025000oil14800048000Eggs10250002500017/5/2012Domain registration renewal1$210,000$210,00018/5/2012Milk1L$28,000$28,000Twix4$40,000$40,00018/05/2012eggs20$50,000$50,000

22/5/2012Belcohocolat mini chips1 kg$155,000$155,000Vanilla500 ml$260,000$260,000Mini zip lock22,00022,00023/05/2012Sticker printing10 sheets80,00080,00024/5Sugar5kg133,350133,350Flour4kg69,96069,960Milk2L49,69849,698Dishwashing liquid354,60454,604

Butter 5 kg$775,000$775,000Cream Cheese2 kg$350,000$350,00026/05/2012Raspberries85,00085,00028/05/2012Eggs2050,00050,00031/5/20126 chocolate cupcakes28,815Petrol to La Place (delivery) 6252,000252,000

Total4,960,6124,316,008290,00048,00054,6040252,000028,815

9,896,2248,607,016580,00096,000109,2080504,000057,63000

18,389,44815,811,0321,160,000192,00001,008,0000115,2600

JuneWestlake CupcakeExpenditures June 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadOverheadDeliveriesSalariesWastageCapital expenditures1/6/2012Eggs10$30,000$30,000Brown gel food coloring1$45,000$45,000Pink & white sugar flowers200.00.0

5/6/2012Eggs20$50,000$50,000Chips ahoy82000020000Confectionery sugar4 packs$100,000$100,0007/6/2012Printing flags$15,000$15,000Business Cards200$300,000$300,0008/6/2012Cling film1 roll$16,000$16,0009/6/2012Condensed milk1 can$26,000$26,00010/6/2012Sponsor cupcakes for Phil. Embassy41 minis with flags$79,875$79,875Taxi fare to Phil. Embassy$100,000$100,00011/6/2012Eggs10$30,000$30,000Butter400g$136,000$136,000Eggs20$50,000$50,00012/6/2012Flour4 kg8000080000Sugar4 kg9200092000Eggs205000050000Milk4 L112000112000Passion fruit2 kg8000080000Limes1 kg$25,000$25,000Vanilla500 m$260,000$260,000Cling film$16,000$16,000zip lock bags$35,000$35,000

La Place Deliveries * 2$84,000$84,00019/06/201Mars Bars106 g$50,000$50,00021/06.2012La Place Deliveries * 2$84,000$84,000

1,965,8751,303,000479,87515,00000168,0000000

3,901,7502,576,000959,75030,00000336,0000000

7,588,5004,937,0001,919,50060,0000672,000000

July_AugustWestlake CupcakeExpenditures July 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadOverheadDeliveriesSalariesWastageCapital expenditures1/8/2012Brown Cupcakes Liners$217,380$217,3808/8/2012Cornstarch400g$27,000$27,000Baking Powder4 small containers$80,000$80,000Flour4 kg$72,000$72,000Sugar4 kg$88,000$88,000Eggs20500005000019/08/2012eggs10250002500020/8/2012Butter5 kg$790,000$790,000Cream Cheese1 kg$175,000$175,000Cream400 ml$90,000$90,00029/08/2012Eggs10$25,000$25,000

1,422,0001,422,000000000000

1,712,0001,712,0000000000

SeptemberWestlake CupcakeExpenditures September 2012

PetrolItemQtyCost (VND)IngredientsMarketingPackagingOverheadOverheadDeliveriesSalariesWastageCapital expenditures

00000000000

000000000

P&L 2012Westlake CupcakeMonthly Profit & Loss Statement 2012JanFebMarAprMayJunJulAugSepOctNovDecYTD#############Dozens of cupcakes sold1423.527.3317.531Daluva - units soldOasis - units sold9La Place - units soldSouthgate - units soldTotal (dozens)14.75VNDVNDVNDVNDVNDVNDVNDVNDVNDVNDVNDVNDVNDDirect sales5,505,0009,300,00019,273,7946,980,00011,670,0009,908,00062,636,794Accounts receivable270,0001,800,0002,105,4004,175,400Gross receipts5,775,0009,300,00019,273,79411,354,90013,470,00012,013,40000000071,187,094Less: direct material purchases2,514,4004,913,3535,312,7364,941,0674,316,0081,303,00023,300,564Packaging120,000240,0001,652,973048,000479,8752,540,848Gross profit3,140,6004,146,64712,308,0856,413,8339,105,99210,230,52545,345,6820Less: Overhead expenses0Petrol70,000144,000708,000536,0000168,0001,626,000Sponsorship00360,00000360,000Printing010,000120,000080,00015,000225,000Other marketing expenses0681,643210,0000891,643Capital expenditures341,000442,318208,53900991,857Misc. overhead64,71154,6040Wastage28,815028,815Net profit2,729,6002,868,68610,911,5465,813,1228,732,57310,047,52500000041,222,367

Less: salaries1,600,0004,000,00010,000,0008,000,0007,000,0007,000,00037,600,000Net cash incr(decr) for the month1,129,600-1,131,314911,546-2,186,8781,732,5733,047,5253,622,367Balance from previous month9,838,6862,457,367Total cashPending paymentsOverhead expense/ dozen