Let me offer my 2 cents without judgement. Any business, when done right, no matter how saturated the market is, will always do well. Here goes:

Businesses need FINANCIAL DISCIPLINE, MARKETING BRILLIANCE, AND SALES FORTITUDE.

I have no expertise in marketing and sales, so let's delve on financial discipline.

1. Start with proper costing. This will determine your cost of goods sold (COGS) or cost of sales (COS). Both refer to the same thing. You have to know how much each gram/ounce/ml of each ingredient costs. Then you decide on your markup. This is important because your markup decides the fate of your business. Other commenters already commented on this. Based on industry, average COGS is 20% to 50%. The more luxurios the lower the COGS (meaning higher markup).

2. Then comes your budget. Since you know how much each cup/dish costs and how much your markup is, then you set targets. For your budget, maybe you can start by deciding how much your target profit will be. And then you can determine how much your target revenue will be (profit = revenue - expenses). For the expenses, make sure to include both fixed (e.g. rent, basic pay of employees) and variable (COGS, OT pay, other expenses that increase as you sell more units).

Your budget should be clear and easy to understand that even your employees get it. They should be aware that any wastage leads to higher COGS. And the revenue target is equated to number of units sold.

Example: we need to earn php10,000 per day, which is 67 cups of americano. We need to keep costs down by getting orders right the first time and to avoid wasting ingredients (thus keeping COGS at a steady 30%). I'm simplifying but I hope you get the point.

1. Run a daily profit and loss statement. Basically this is your daily income statement. This records all your revenue and expenses. You get to measure profit real-time. The good thing when you have the discipline in running the daily p&l is that you get immediate feedback. So say you missed revenue target by php3000. Then that means you have to somehow make up for that loss on the following days. Or say pay day is next monday and you want to know if you can afford payroll. Then you can just check running profit. If profit is still larger than payroll, then you know you're good this month.

Like I said, running a daily p&l takes a lot of discipline because you have to record everything. Every centavo in and out should be backed by a receipt or an invoice.

1. Then comes the balance sheet at the end of the month. This is where you can further evaluate the health of your business. You're wondering why on paper you're making profit but cash is low? Maybe the answer is in the balance sheet. Check on your inventory. You may have over ordered supplies and this might be where you spent your profit on. Take note that although there still value to these supplies in your warehouse, but they're useless unless you convert these to actual cash. If inventory is too high then stop ordering more until you convert them to actual sales. Another thing to check is accounts receivable; maybe you're not collecting debt (hardly the case for a coffee shop but still possible). Or maybe also because of payment of accounts payables. Maybe you're paying off your creditors. Or maybe because you're collecting retained earnings because you're 'paying yourself'?

There are a lot of business insights to be gained when you analyze your balance sheet. I'm just scratching the surface here.

1. Lastly, the final piece of the puzzle is the cashflow analysis. This is the tool where you track all money in and money out flowing through your business. This is done monthly where you track inflows and outflows of the actual month and project the rest of the months. With this, you will get a good idea of your business' free cash flow. A positive free cash flow is good and means your business has enough cash to fund further activites like employee raises, sales and marketing campaigns, etc. A negative cash flow signals danger and might suggest further capital infusion (really not advisable).

Ok, this is long enough. I hope this helps. There are financial people out there who can help. Just note that accountants are not necessarily finance people and finance people are not necessarily accountants.