A deliberately planned financial reserve is a fixed component of the budget strategy. This reserve is not an investment, but a security instrument to cushion:

• unforeseen expenses

• short-term revenue fluctuations

• repairs, maintenance, or delivery delays

This reserve helps avoid reliance on expensive loans or external support during the sensitive start-up phase and significantly increases the project’s resilience.

Reserve Amount:

• Working capital reserve: 1,000,000 PHP