Here we have a special negosyo recipe for our readers. We’ve done a lot of negosyo recipes before that features a number of Filipino snacks, desserts, delicacies, and dishes using the Filipino recipes that we know. But for this one, we decided to include a breakdown of all the costs that go into making this negosyo recipe and the rationale on what you’ll ideally earn with selling this product.

For today’s negosyo recipe, we’re going to be making polvoron ala Goldilocks, a popular bakery chain here in the Philippines, known for its affordable pastries and cakes. We’re going to making 4 different flavors of polvoron in batches with this recipe. 

Listed down below are all the ingredients and other things you’ll need to cook this recipe. Right next to the ingredients are their individual expenses to give everyone a comprehensive idea of the expenses that go into making this negosyo recipe. 

Of course, because this is a negosyo recipe, there needs to be a profit with selling the polvoron so we included a number for the potential profit when you successfully sold your batch of polvoron. 

Please note that the ingredients and other items that we purchased are sourced from our local market and Puregolds. You can opt to find cheaper alternatives or higher quality ingredients to increase your potential profit. You can get creative with this flexible recipe.

With that out of the way, let’s start with what is polvoron? Polvoron is, at its core, a very crumbly Spanish shortbread. The Spaniards introduced this pastry to the Philippines and other Spanish colonies, where the polvoron became a beloved snack. Because of this, there are multiple versions of polvoron all around the world.

The original Spanish recipe for polvoron is made up of animal fat (lard), milk, crushed nuts, flour, and sugar. In the Philippines, we make our polvoron with practically the same ingredients but we toast ingredients, use powdered milk, and use margarine or butter rather than lard. Plus, we flavor our polvoron with literally every flavor we can think of but the original unflavored polvoron is also quite popular. 

From my understanding, in other polvoron making countries like in the Philippines, polvoron is traditionally a popular delicacy to consume during the holidays. But it’s not uncommon to consume polvoron at any other time of the year. In the Philippines, polvoron is also a popular delicacy to have during fiestas, their colorful wrappers are usually a sign of a celebration happening.

So we have the essential ingredients listed down. For the flavors, we’re going to make an original polvoron flavor, cookies & cream flavor, milo flavor, and peanut flavor: four in all. Trust me, there are enough ingredients for all of them. 

To create these four flavors, we’re going to use the essential ingredients for the original polvoron, 1 sachet of milo for the milo polvoron, 2 packets Jack N’ Jill’s Cream-O Vanilla for the cookies & cream polvoron, and ¼ cup of crushed peanut for the peanut polvoron.

If you have a mixer in your kitchen, use that to crush the Cream=O Vanilla and the peanuts to use in this recipe. If not, you can put these two ingredients individually in a ziplock bag and pound at it to crush it. Make sure to remove the Cream-O Vanilla filling before crushing.

All that’s left to do is to toast the ingredients in a hot yok, let cool to, and shape it with a polvoron mold. You cannot make polvoron in your kitchen if you don’t have a polvoron mold. We’re using a round polvoron mold for this recipe but it’s not a problem if you opted other mold shapes. It’ll probably increase its worth if the polvoron shape has a neat design.

I love molding polvoron and trying to get it firm and perfect. It’s like building a sandcastle but a sandcastle that requires a more delicate touch. Once you have you 4 different batches of polvoron flavors ready and molded, all that’s left to do is get it wrapped. Get a different color for each flavor to have things organized. Wrapping the molded polvoron also requires a delicate touch.

And that’s it. You’ve got yourself a batch of four different flavors of polvoron to sell. Or you can also give this to your family or friends as a gift. The finished product is always a reward in and of itself but making a profit out of it makes for a proud moment. 

You can do this recipe and the entire process of molding and wrapping the polvoron by yourself. I found it to be a meditative experience of just focusing on being delicate with the polvoron. 

You can also have a helper with you in the kitchen, I recommend a partner who has a delicate touch as it can get messy with children. But, hey, if you want to teach your children a lesson of concentration and being delicate with handling things, have them help out with this recipe.

As always, all the ingredients are listed down below, plus the breakdown of the expenses of the ingredients and other items that are used in making this negosyo recipe. The cooking instructions are also enumerated down below for each polvoron flavor. 

If you want to see how this recipe is made in action, we made a fun video for you to watch down below. The video we made has all the relevant information you need including the ingredients and the step by step guide on how to make this delicious polvoron recipe. Enjoy!

Yield: 75 pcs

• 4 cups All-purpose Flour = 30.00 pesos
• 1 ½ cup white sugar = 18.00 pesos
• 1 ½ powdered milk (bearbrand) = 50.00 pesos
• 2 cups margarine = 18.00 pesos

For Flavors:

• 2 cream o vanilla = 16.00 pesos
• 1 sachet milo = 8.00 pesos
• ¼ cup crushed peanut = 5.00 pesos


Other expenses:

• Cellophane wrap = 20.00 pesos
• Gas = 10.00 pesos
• Labor = 50.00 pesos

Total expenses = 225.00 pesos
Selling price = 5.00 pesos each
75 pcs.(5.00) = 375.00 pesos
Total potential profit = 150.00 pesos


1. In a pan toast the flour in low heat and stir until golden brown for (15-17mins)
2. Stir regularly to cook evenly
3. Once it turns golden brown turn off the heat and proceeds to the next step.
4. Add sugar and mix well
5. Add powdered milk and mix it again.
6. Add the melted margarine. Mix well
7. Divide the polvoron mixture into four for adding flavors.

For Cookies & Cream Flavors:

1. Cookies and cream – Remove the cream O filling before crushing.
2. Add into polvoron mixture and mix well.
3. Get some mixture into bowl.
4. Let start to shape, press hard to shape well.
5. Continue the process of molding until you finished to shape all flavors.
6. Wrap slowly the Polvoron and set aside.

For Original Flavors:

1. Mix well the polvoron.
2. Get some mixture into the bowl.
3. Let start to shape, press hard to shape well.
4. Continue the process of molding until you finished to shape all flavors.
5. Wrap slowly the Polvoron and set aside.

For Milo Flavors:

1. Add the milo powder into polvoron mixture and mix well.
2. Get some mixture into the bowl.
3. Let start to shape, press hard to shape well.
4. Continue the process of molding until you finished to shape all flavors.
5. Wrap slowly the Polvoron and set aside.

For Peanut Flavors:

1. Add the crushed peanut into polvoron mixture and mix well.
2. Get some mixture into the bowl.
3. Let start to shape, press hard to shape well.
4. Continue the process of molding until you finished to shape all flavors.
5. Wrap slowly the Polvoron and set aside.

Note: Prices of ingredients are based on Puregold and market, you can choose cheaper price and other brands of ingredient to maximize your profit income. High production of product high-profit income.


Youtube Video

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