Professional Documents
Culture Documents
Sample Restaurant Business Plan: Kim & Mel Liu
Sample Restaurant Business Plan: Kim & Mel Liu
Any Street
Saskatoon Saskatchewan Canada
S9H 2C2
admin@vpspro.com
Table Of Contents
Table Of Contents ....................................................................................................................... 1
BUSINESS PLAN for Sample Restaurant Business Plan ..................................................................... 3
SECTION 1 - EXECUTIVE SUMMARY ........................................................................................................... 3
Financial Forecast ...................................................................................................................................................... 3
Capital Required / Financing ........................................................................................................................................ 3
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ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
ANALYSIS
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
1
1
1
1
1
2
2
2
2
2
3
3
3
3
3
35
36
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41
42
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49
Financial Forecast
The projected annual sales of $608000 in year one, $628064 in year tw o, and $643766 in year three are based
on estimates from an existing restaurant operation. The net income for the year one operating period is
projected at $18622. Year tw o operating period is projected at $20173, and year three at $21367.
Mailing
Sample Business Plan - Restaurant
555 Any Street
Anytow n, Anyw here
The World 55555-5555
Contacts
Rod Francis
Suite 207, #1-1081 Central Ave. N.
Sw ift Current, SK
S9H 4C5
Phone 888-773-0380
email: r.francis@vpspro.com
Accountant
Meyers, Norris, Penny
Sw ift Current, SK
306-773-8375
Financial Institute
Southw est Credit Union Ltd.
Sw ift Current, SK Phone
306-778-1800
Lawyer / Solicitor
McLaughlin, Forrester, Heinrichs
Sw ift Current, SK
306-773-7025
Business Description
This is a new restaurant that w ill be a totally unique concept for the anyw here. The idea came to the ow ner
w hen the current facility w as offered to him because of his ow nership of a Family Restaurant. This location has
proven in the past to be an excellent place for a restaurant. This restaurant, tentatively named Restaurant, w ill
serve a dual purpose by providing family dining as w ell as an area for upscale intimate dining. A diverse family
menu w ill sport generous portions at reasonable prices and w ill also have a unique Texas Midw estern theme.
The fine dining area w ill have its' ow n smaller yet unique menu, w hich w ill be changed on a regular basis. The
decor of Restaurant w ill follow a south w estern styling w ith brick, beige colours, black metal tubing, a fountain
and garden styling. One of the more unique features of this restaurant is that in addition to its' very unique
decor it w ill provide entertainment via a live cooking exhibition that w ill be used to serve food directly to a
portion of the clientele.
Ownership Structure
An incorporated company w ill be formed w ith Any Person as the sole shareholder. The information for the new
business is as follow s: Restaurants Family Restaurant Ltd. - tentative Box 5000 Sw ift Current, SK S9H 4M6
Phone (306) 773-0380 Fax (306) 778-6906 Ow ner: Any Person About the Ow ner: Any Person is an active
member of the community w ho currently ow ns and operates another Family Restaurant at the corner of Hw y 13
& 41. Any Person has operated this restaurant for four and one half years. Prior to this he w orked in the
restaurant industry as a sales person for food equipment suppliers for several years. Any Person is a member
and director on the City Chamber of Commerce. He also serves on the leadership team for the new Business
Retention and Expansion initiative.
SECTION 4 - PRODUCTS
Products Descriptions
The operation w ill be a full service restaurant that serves mostly w estern style foods that include the follow ing:
Family Dining Menu This menu w ill consist of a diverse array of items for breakfast, lunch and dinner, w hich w ill
be served all day. The portions w ill be large and the prices w ill be reasonable. A variety of side dishes,
appetizers, drinks, liquor, deserts and other items w ill be offered to augment the menu. W hile the menu w ill
mostly consist of w estern style food, it w ill be flavoured w ith the theme of Texas Midw estern. Items like steak
and ribs w ith their ow n unique flavour w ill be part of the menu.
Fine Dining Menu: This menu w ill consist of gourmet specialties served to meet the ultimate dining pleasure. It
w ill be augmented w ith a variety of w ines, liquors, deserts and other items to compliment the menu and
enhance the experience. Menus w ill be changed and updated on an ongoing basis to reflect the demands of the
customers.
Unique Features: This restaurant is about more than great food; it is about creating dining pleasure and
entertainment for the customers. There w ill be several unique features that w ill be new to the community. The
restaurant w ill house a cooking show . A special kiosk w ill be set up w here food w ill be prepared in front of the
customers. Certain tables w ill be reserved for ticketed clients w ho w ish to have front row view ing and w atch
their food being prepared by the chef. The entire restaurant w ill be able to view the cooking show , how ever, the
main kitchen w ill serve most of the restaurant. The fine dining area w ill provide a very intimate, quality
atmosphere for those w ho w ish to have that special night out. The idea w ill be to provide a dining pleasure that
appeals to persons w ishing to celebrate that special occasion or that intimate meal w ith that special person.
Smorgs w ill be scheduled for certain days. The smorgs w ill be unique and w ill offer made to order omelettes,
w affles and other foods that can be quickly created in the open cooking kiosk.
Additionally, the idea is to also offer the open cook show for view ing on channel 10 cable. Details w ill be
provided as this idea develops further.
Production Processes
Only the best quality produce w ill be used in the production of the food. Staff w ill be trained in exceptional
customer service. Menus w ill change regularly to accommodate customer demands. Nightly features w ill be
offered in the fine dining section.
Product Segments
The follow ing are groups or segments of potential customers:
Seniors
Families
Business
Executives 25 to 60 years
Travellers all ages & families
Consumer Demographics
This restaurant w ill provide a lure for the general population no matter the age or appetite. The most significant
demographics to consider in the local restaurant industry are the aging population, and the families w ith school
age children. Tourism and travellers are also a significant portion of the potential market for a restaurant located
on the Main highw ay.
Organizational Structure
Management: Any Person Responsible for overall management, operations and training.
Restaurant Supervisor: To be hired Responsible for service staff (w aiters, hosts, etc.), scheduling of front-end
operations and inventory, and training in conjunction w ith management.
Kitchen Supervisor: To be hired Responsible for kitchen staff, scheduling of kitchen operations, kitchen inventory
and training in conjunction w ith management.
Salaries Compensation
Any Person: $2000 month
Restaurant Supervisor: $1600 - $2000 month
Kitchen Supervisor: $2000 - $2400 month
10
Position Descriptions
Chefs: Prepare food specifically designed for this style of restaurant
Waiters: Serve the clients and offer superior customer serve and satisfaction
Hosts: Greet and seat the customers, list house specials and events, initiate relations w ith the customer for the
ultimate dining experience.
Bussing: Clear tables efficiently and provide additional service to customers as requested.
Wages
Chefs: $1800 to $2400 month
Waiters: $6.00 per hour plus tips
Hosts: $8.00 per hour plus tips
Bussing: $6.00 per hour plus tips
Market Training
The manager and supervisors w ill perform most of the training appropriate to this operation. Other industry
appropriate training w ill be sought to accommodate the best quality training available. Any Place Best training
from Tourism Any Place offers many brief courses and seminars that may be utilized.
11
All values are based on best estimate from industry operating statistics, and actual professional appraisals or
cost quotes from suppliers.
Buildings
R e nova tions / Le a se hold Im prove m e nts
Ma nufa cturing / W a re house Equipm e nt
Inve ntory O pe ning
Tota l P roje ct C osts
150,001
68,000
54,500
20,000
___________
292,501
82,000
195,750
14,751
____________
292,501
Note: A line of credit of 14,751 w ill be required for the intial startup of the operation. This line of credit w ill be
secured from a financial institution and interest charges w ill only be incurred on the amount used or
outstanding. The actual amount required for an operating line of credit required to cover operations in the first
year w ill be show n in the cash flow projections based on the expected events of the first tw elve months of
operation.
12
The follow ing notes detail the specific assets, loans and contributions for the project.
Building Cost:
The total building cost of the project is 150,001. The purchase cost or development cost of additional buildings
required including utility installation & hook up for w ater, sew er, pow er, energy, engineers, consultants and
contractors is 150,001.
Inventory Cost:
The initial cost for the purchase of inventory required is 20,000. The total opening inventory value of the project
is 20,000.
The total cost of assets purchased for the project is 292,501. This included:
Buildings
R e nova tions / Le a se hold Im prove m e nts
Ma nufa cturing / W a re house Equipm e nt
Inve ntory O pe ning
150,001
68,000
54,500
20,000
72,000
10,000
The total amount of cash contributed to purchase assets and cover the required funds for w orking capital of the
project is 82,000.
72,000
10,000
13
The total contributed equity involving assets contributed to the project, and cash contributed tow ards the
purchase of assets and the required w orking capital of the project is 82,000.
Financing Required:
The total amount of financing required to be borrow ed to purchase assets and cover w orking capital required is
195,750. And w ill be financed through the loans stated below .
Loa ns/Le a se s #1: (Ye a r 1 Loa n)
Loa ns/Le a se s #2: (Ye a r 1 Loa n)
144,750
51,000
New Loans
Loan #1 [ Building Loan ] (Starting in year 1):
The loan amount is $144,750 and w ill be accessed to purchase some or all of the additional assets required for
the project.
The term of the loan is 15 years at 5.5% interest rate.
Loan #2 [ Equipment Loan ] (Starting in year 1):
The loan amount is $51,000 and w ill be accessed to purchase some or all of the additional assets required for
the project.
The term of the loan is 5 years at 7% interest rate.
Line of Credit:
No line of credit is required for the first year operation of this project.
82,000
195,750
14
This section w ill provide notes about sales, cost of goods and margins to be expected for the operation.
Sales:
The projected annual sales of 476,781 in year one, 500,737 in year tw o, and 526,008 in year three are based
on estimate only. For the year one operating period, sales are incurred by the follow ing categories:
Ne w a t a n a nnua l tota l of 780.
Food & Liquor Sa le s a t a n a nnua l tota l of 476,001.
The projected revenue generated from each sale category on an annual and monthly basis is based on industry
operating statistics as w ell as consultations w ith professionals and suppliers. The total sales percentage break
dow n incurred by the stated categories in the year one operating period are as follow s:
Ne w a t 0.2% of tota l a nnua l sa le s.
Food & Liquor Sa le s a t 99.8% of tota l a nnua l sa le s.
The monthly break dow n of total sales incurred in the year one operating period are as follow s: Month 1 at
5.9% of total annual sales, Month 2 at 6.3%, Month 3 at 6.7% , Month 4 at 7.3%, Month 5 at 8.5%, Month 6 at
9.0%, Month 7 at 9.0% , Month 8 at 9.4%, Month 9 at 9.4%, Month 10 at 9.4%, Month 11 at 9.4%, Month 12 at
9.4%.
All cost of sales and gross margin percentages are based on industry operating statistics and consultations w ith
professionals and suppliers. Please note that the cost of sales percentages represents the costs of the
products (inventory) that w as sold during the period as a percentage of total sales. The cost of sales include all
freight, insurance, direct labor, materials and any other expenses directly related to the purchase of goods to be
sold to the consumer.
The gross margin is the difference betw een total sales and cost of goods sold as a percentage of total sales,
and represents the margin of profit the business generates. W ith all goods and services combined, the overall
average cost of sales is 30.0% w ith an overall average gross margin of 70.0% for the first year of operation.
15
SECTION N4 - EXPENSES
The follow ing notes explain the operating expenses for the project.
Depreciation:
Depreciation is the expense w hich approximates the use of the firm's fixed assets. Yearly depreciation expense
is based on an annual rate, w hich varies according to the asset categories. The depreciation rate in the year of
acquisition of all assets is only 50% of the normal allow ance.
Accounting:
The total projected expense for accounting for the year one operating period is estimated at 1,700. The total
expense involves:
1. Bookkeeping fees of 1,200 in the first year for professional bookkeeping service.
2. Accounting fees of 500 for the preparation of year end financial statements for income tax purposes.
Advertising/Marketing:
To ensure that an increased share of market is captured, advertising and marketing is estimated at 1,200 for
the first operating period. Advertising / marketing has been budgeted as 0.3% of sales in the first year, 0.2% in
year tw o and 0.2% in year three. Advertising and marketing have been budgeted including the follow ing items:
R a dio & Te le vision
Ne wspa pe r / P ublica tion
600
600
The advertising / marketing fees in the operating period of year tw o are projected to increase by 3.0% and
increase in year three by 3.1%.
Bad Debt:
The projected amount of bad debt expense for the year one operating period is 954. Bad debt w ill be incurred
from bad cheques or poor credit customers and has been estimated at 0.20000000000000001% of total gross
sa le s . The bad debt expense in the year tw o and year three operating periods is projected to increase or
decrease commensurate w ith sales incurred.
Bank Charges:
Bank charges for the year one operating period have been projected at 2,400. This estimate includes bank
service fees for the follow ing: fees for cheque w riting; fees on all sales conducted by Visa or Master Card; fees
for all sales conducted by a point of purchase debit card terminal. The year tw o and year three operating
periods projected estimate w ill increase or decrease commensurate w ith sales incurred.
Business License:
16
The business license fee for the year one operating period is projected at 101. The business license fee from
city hall or local rural municipal office is based on the type of business operation, and the square footage of
operating space used. The business license fee in the operating period of year tw o is projected to increase by
3.0% and increase in year three by 2.9%.
Other Licenses:
The expected first year costs for other licenses is 250. Other licenses w ill cover the cost of special licenses
required to operate this type of business. The other licenses fees in the operating period of year tw o are
projected to increase 3.2% and increase in year three by 3.1%.
Depreciation:
The calculated depreciation for year one operating period is projected at 10,900. Year tw o is projected at
20,438, and year three at 17,944. The depreciation has been calculated using the capital cost allow ance
method. The depreciation rate in the year of acquisition is only 50%, w hich is the norm for most locations.
Insurance:
Insurance expense for the year one operating period is projected at 2,400. This expense is for comprehensive
business liability insurance, w ith full replacement for fire and theft, public liability, product liability, business
interruption and any other protection required. The insurance expense in the year tw o is projected to increase
by 3.0% and increase in year three by 3.0%.
Legal Fees:
There w ill be a one time legal fees in year one for the business setup of 2000. The legal fees are setup to cover
costs associated w ith preparation of contracts, purchase of land or buildings, the registration and incorporation
of the business, and other misc. items. The legal fees in the operating period of year tw o are projected to
increase by 0.0% and increase in year three by 0.0%.
Interest Payments:
Loan #1 [ Building Loan ] (Starting in Year 1)
The interest payment on loan #1 for the year one operating period is projected at 7,802.
The year tw o payment is projected at 7,441.
The year three payment is projected at 7,060.
Loan #2 [ Equipment Loan ] (Starting in Year 1)
The interest payment on loan #2 for the year one operating period is projected at 3,290.
The year tw o payment is projected at 2,652.
The year three payment is projected at 1,968.
17
Miscellaneous Expense:
As a contingency, the amount of 840 in the first year has been budgeted for unforseen operating costs (unusual
expenses). The miscellaneous expense in the operating period of year tw o is projected to increase by 3.0% and
increase in year three by 3.0%.
Property Tax:
Property tax expense for the year one operating period has been projected at 6,200. The property tax expense
in the operating period of year tw o is projected to increase by 4.8% and increase in year three by 3.0%.
18
Telephone & communications expense for the year one operating period is projected at 1,200. There w ill also be
one time setup fees and deposits of 120 in the first year. This expense w ill be incurred to accommodate hook up
services for telephone, cellular phone, fax line, and computer line; as w ell as anticipated long distance charges
related general business and re-supply orders, facsimile, computer line charges, and internet connections. The
telephone expense in the operating period of year tw o is projected to increase by 3.0% and increase in year
three by 3.0%.
Utilities:
Utilities expense for the year one operating period is projected at 36,000. One time setup fees and deposits of
300 w ill also be incurred in the first year. This expense w ill be incurred to accommodate all hook up service fees
and deposit charges, as w ell as regular monthly usage fees for w ater, sew er, pow er, energy, and garbage pick
up. The utilities expense in the operating period of year tw o is projected to increase by 3.0% and increase in
year three by 3.0%.
Vehicle Expense:
Vehicle expense for the year one operating period is projected at 1,200. This expense includes licenses &
registration, the cost of fuel, oil, and general maintenance for vehicles operated by the business. The vehicle
expense in the operating period of year tw o is projected to increase by 3.0% and increase in year three by
3.0%.
Wage Benefits:
Wage benefits expense in the year one
pensions and other benefits, holiday pay,
remit or pay, and has been estimated at
increase by 3.0% in year tw o and increase
Total Expenses:
The total operating expenses for the year one operating period is projected at 244,867. Year tw o operating
period is projected to increase to 254,888, and to increase in year three to 258,080.
19
This section is an overview of the income, cash position and the break even point for the business.
Cash Surplus/Deficit:
The cash surplus for the year one operating period is projected at 67,897. Year tw o surplus is projected at
147,330, and year three surplus at 230,208. The cash surplus or deficit total is calculated by adding back
depreciation and then subtracting debt principal payments tow ards the long term debt. As w ell as taking into
consideration any sales conducted on credit terms.
20
21
22
YEA R 1
0.0%
0.0%
0.0%
30.0%
0.0%
43.0%
0.0%
0.0%
99.8%
0.0%
0.2%
0.0%
0.0%
Ja n
6.3%
100.0%
20,000
20,000
YEA R 2
Ma r
7.3%
Ma y
9.0%
Jun
9.0%
YEA R 3
Jul
9.4%
Ye a r 1
150,001
68,000
54,500
1,000
273,501
30 DAY R .O .A.
60 DAY R .O .A.
90 DAY R .O .A.
Ye a r 2
PURCHASE TERMS %
0
0
0
1,000
1,000
500,737
Apr
8.5%
O pe ning
Fe b
6.7%
CASH SALES %
476,781
De c
5.9%
Building(s)
R e nova tions / Le a se hold Im prove m e nts
Ma nufa cturing / W a re house Equipm e nt
Inve ntory C osts
TO TAL ASSETS
30 DAY R .O .A.
60 DAY R .O .A.
90 DAY R .O .A.
CHARGE SALES %
Ne w
Ne w
Ne w
Ne w
Food & Liquor
Sa le s
Ne w
Ne w
Ne w
Ne w
Food & Liquor
Sa le s
TOTAL SALES:
YEA R 1
MONTHLY SALES %
PROJECT A SSUMPTIONS - PA GE 1
Se p
9.4%
O ct
9.4%
0
0
0
2,000
2,000
50.0%
TO TAL
100%
5.0%
5.0%
20.0%
70.0%
100.0%
57.0%
100.0%
100.0%
Nov
9.4%
Ye a r 1 De p. R a te
CASH PURCHASES %
Ne w
Ne w
Ne w
Ne w
Food & Liquor
Sa le s
Ye a r 3
100.0%
0.0%
0.0%
526,008
Aug
9.4%
23
I N C O M E TA X RAT E
YEA R 3
YEA R 2
EXPENSE INCREASE
YEA R 3
YEA R 2
SALES INCREASE
Equipm e nt Loa n
Building Loa n
YEAR 1
15.00%
4.1%
1.3%
5.0%
5.0%
AMO UNT
144,750
AMO UNT
51,000
TER M
15
TER M
5
YEAR 2
YEAR 3
(BLENDED P AYMENTS)
YEAR 1
(BLENDED P AYMENTS)
YEAR 1
YEAR 1
82,000
20.00%
20,000
9%
YEAR 1
0
CONTRIBUTED ASSETS
CONTRIBUTED CASH
YEAR 1
82,000
PROJECT A SSUMPTIONS - PA GE 2
24
1 9 ,7 7 1
N ew
T O TA L G RO SS M A RG I N
N ew
1 9 ,6 0 0
N ew
0
171
N ew
GROSS MARGIN
8 ,5 2 9
N ew
T O TA L C O ST O F SA L E S
N ew
8 ,4 0 0
N ew
0
129
N ew
COST OF SALES
2 8 ,3 0 0
N ew
T O TA L SA L E S
N ew
2 8 ,0 0 0
300
N ew
De c
N ew
SALES
2 1 ,0 0 0
2 1 ,0 0 0
9 ,0 0 0
9 ,0 0 0
3 0 ,0 0 0
3 0 ,0 0 0
Ja n
2 2 ,4 0 0
2 2 ,4 0 0
9 ,6 0 0
9 ,6 0 0
3 2 ,0 0 0
3 2 ,0 0 0
Fe b
2 4 ,5 0 0
2 4 ,5 0 0
1 0 ,5 0 0
1 0 ,5 0 0
3 5 ,0 0 0
3 5 ,0 0 0
Ma r
0
2 8 ,2 7 4
2 8 ,0 0 0
274
1 2 ,2 0 6
1 2 ,0 0 0
206
4 0 ,4 8 0
4 0 ,0 0 0
480
Apr
3 0 ,1 0 0
3 0 ,1 0 0
1 2 ,9 0 0
1 2 ,9 0 0
4 3 ,0 0 0
4 3 ,0 0 0
Ma y
3 0 ,1 0 0
3 0 ,1 0 0
1 2 ,9 0 0
1 2 ,9 0 0
4 3 ,0 0 0
4 3 ,0 0 0
Jun
Jul
3 1 ,5 0 0
3 1 ,5 0 0
1 3 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
4 5 ,0 0 0
3 1 ,5 0 0
3 1 ,5 0 0
1 3 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
4 5 ,0 0 0
Aug
3 1 ,5 0 0
3 1 ,5 0 0
1 3 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
4 5 ,0 0 0
Se p
3 1 ,5 0 0
3 1 ,5 0 0
1 3 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
4 5 ,0 0 0
O ct
3 1 ,5 0 1
3 1 ,5 0 1
1 3 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 1
4 5 ,0 0 1
Nov
3 3 3 ,6 4 6
3 3 3 ,2 0 1
445
1 4 3 ,1 3 5
1 4 2 ,8 0 0
335
4 7 6 ,7 8 1
4 7 6 ,0 0 1
780
TO TAL
25
4 7 6 ,7 8 1
T O TA L SA L E S
1 4 3 ,1 3 5
T O TA L C O ST O F SA L E S
0
445
0
0
3 3 3 ,2 0 1
3 3 3 ,6 4 6
N ew
N ew
N ew
N ew
Food & L iquor Sales
T O TA L G RO SS M A RG I N
GROSS MARGIN
0
335
0
0
1 4 2 ,8 0 0
N ew
N ew
N ew
N ew
Food & L iquor Sales
COST OF SALES
0
780
0
0
4 7 6 ,0 0 1
YEAR 1
N ew
N ew
N ew
N ew
Food & L iquor Sales
SALES
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
7 0 .0 %
100
5 7 .0
100
100
7 0 .0
3 0 .0 %
0 .0
4 3 .0
0 .0
0 .0
3 0 .0
100%
0 .0
0 .2
0 .0
0 .0
9 9 .8
YEAR 1 %
3 5 0 ,4 1 5
0
554
0
0
3 4 9 ,8 6 1
1 5 0 ,3 2 2
0
382
0
0
1 4 9 ,9 4 0
5 0 0 ,7 3 7
0
936
0
0
4 9 9 ,8 0 1
YEAR 2
%
%
%
%
%
%
%
%
%
%
7 0 .0 %
100
5 9 .1
100
100
7 0 .0
3 0 .0 %
0 .0
4 0 .9
0 .0
0 .0
3 0 .0
100%
0 .0
0 .2
0 .0
0 .0
9 9 .8
YEAR 2 %
3 6 8 ,1 0 9
0
755
0
0
3 6 7 ,3 5 4
1 5 7 ,8 9 9
0
462
0
0
1 5 7 ,4 3 7
5 2 6 ,0 0 8
0
1 ,2 1 7
0
0
5 2 4 ,7 9 1
YEAR 3
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
7 0 .0 %
100
6 2 .0
100
100
7 0 .0
3 0 .0 %
0 .0
3 8 .0
0 .0
0 .0
3 0 .0
100%
0 .0
0 .2
0 .0
0 .0
9 9 .8
YEAR 3 %
26
De c
1 9 ,7 7 1
908
200
961
D eprec iation
I ns uranc e
I nteres t on L oans
100
1 ,1 0 1
694
694
5 ,1 0 1
5 ,1 0 1
6 ,4 8 1
6 ,4 8 1
6 ,4 8 1
2 1 ,7 9 3
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
935
200
908
330
200
80
2 ,5 0 0
100
2 8 ,2 7 4
1 2 ,2 0 6
Ma y
1 0 ,7 1 4
1 0 ,7 1 4
1 0 ,7 1 4
1 9 ,3 8 6
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
928
200
908
330
200
80
100
100
3 0 ,1 0 0
1 2 ,9 0 0
4 3 ,0 0 0
Jun
4 ,5 2 1
4 ,5 2 1
4 ,5 2 1
2 5 ,5 7 9
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
6 ,2 0 0
250
70
921
200
908
330
200
80
100
100
3 0 ,1 0 0
1 2 ,9 0 0
4 3 ,0 0 0
Jul
1 2 ,1 2 8
1 2 ,1 2 8
1 2 ,1 2 8
1 9 ,3 7 2
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
914
200
908
330
200
80
100
100
3 1 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
Aug
1 2 ,1 3 4
1 2 ,1 3 4
1 2 ,1 3 4
1 9 ,3 6 6
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
908
200
908
330
200
80
100
100
3 1 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
Se p
1 2 ,1 4 1
1 2 ,1 4 1
1 2 ,1 4 1
1 9 ,3 5 9
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
901
200
908
330
200
80
100
100
3 1 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
O ct
1 2 ,1 4 8
1 2 ,1 4 8
1 2 ,1 4 8
1 9 ,3 5 2
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
894
200
908
330
200
80
100
100
3 1 ,5 0 0
1 3 ,5 0 0
4 5 ,0 0 0
Nov
- 1 ,7 0 8
1 1 ,6 0 8
1 9 ,8 9 3
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
887
200
912
330
50
200
74
100
600
3 1 ,5 0 1
1 3 ,5 0 0
4 5 ,0 0 1
- 1 ,7 0 8
7
1 ,1 0 1
5 ,1 0 1
1 9 ,3 9 9
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
100
100
250
70
941
200
908
330
200
80
100
100
2 4 ,5 0 0
1 0 ,5 0 0
Apr
4 0 ,4 8 0
NET INCOME
694
2 1 ,7 0 6
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,3 0 0
100
100
250
70
2 ,0 0 0
948
200
908
330
200
80
100
100
2 2 ,4 0 0
9 ,6 0 0
Ma r
3 5 ,0 0 0
1 3 ,3 1 6
1 ,1 0 8
1 9 ,8 9 2
920
1 0 ,0 0 0
2 ,0 0 0
100
3 ,0 0 0
220
100
250
70
954
200
908
Fe b
3 2 ,0 0 0
1 9 ,7 7 0
920
1 0 ,0 0 0
2 ,0 0 0
Operating Income
T O TA L E XP E N SE S
Wage Benefits
Wages / Salaries - E M P
Wages / Salaries - M G M T
V ehic le E xpens e
3 ,0 0 0
100
U tilities
100
250
70
O ffic e Supplies
M is c ellaneous E xpens es
330
L egal Fees
250
330
360
200
80
100
100
2 1 ,0 0 0
9 ,0 0 0
101
Ja n
3 0 ,0 0 0
200
Bank C harges
80
100
Bad D ebt
100
A c c ounting
EXPENSES
8 ,5 2 9
2 8 ,3 0 0
TOTAL SALES
7 5 ,4 5 6
1 3 ,3 1 6
8 8 ,7 7 2
8 8 ,7 7 9
2 4 4 ,8 6 7
1 1 ,0 4 0
1 2 0 ,0 0 0
2 4 ,0 0 0
1 ,2 0 0
3 6 ,3 0 0
1 ,3 2 0
1 ,2 0 0
6 ,2 0 0
3 ,0 0 0
840
2 ,0 0 0
1 1 ,0 9 2
2 ,4 0 0
1 0 ,9 0 0
3 ,9 6 0
250
410
101
2 ,4 0 0
954
3 ,6 0 0
1 ,7 0 0
3 3 3 ,6 4 6
1 4 3 ,1 3 5
4 7 6 ,7 8 1
TO TAL
27
2 .8 %
7 5 ,4 5 6
NET INCOME
1 5 .8 %
1 8 .6 %
1 3 ,3 1 6
0 .0 %
1 8 .6 %
5 3 .8 %
8 8 ,7 7 9
2 4 4 ,8 6 7
T O TA L E XP E N SE S
Operating Income
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
410
250
3 ,9 6 0
1 0 ,9 0 0
2 ,4 0 0
1 1 ,0 9 2
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
1 ,2 0 0
1 ,3 2 0
3 6 ,3 0 0
1 ,2 0 0
2 4 ,0 0 0
1 2 0 ,0 0 0
1 1 ,0 4 0
A c c ounting
A dvertis ing / M arketing
Bad D ebt
Bank C harges
Bus ines s L ic ens e
Bus ines s N ame Searc h & Regis tration
O ther L ic ens es
D elivery, Freight & P os tage
D eprec iation
I ns uranc e
I nteres t on L oans
L egal Fees
M is c ellaneous E xpens es
O ffic e Supplies
P roperty Tax E xpens e
Repairs & M aintenanc e
Telephone & C ommunic ations
U tilities
V ehic le E xpens e
Wages / Salaries - M G M T
Wages / Salaries - E M P
Wage Benefits
0 .4 %
0 .8 %
0 .2 0 %
0 .5 %
0 .0 %
0 .1 %
0 .1 %
0 .8 %
2 .3 %
0 .5 %
2 .3 %
0 .4 %
0 .2 %
0 .6 %
1 .3 %
0 .3 %
0 .3 %
7 .6 %
0 .3 %
5 .0 %
2 5 .2 %
2 .3 %
7 0 .0 %
3 3 3 ,6 4 6
EXPENSES
3 0 .0 %
1 4 3 ,1 3 5
100%
4 7 6 ,7 8 1
YEAR 1%
7 6 ,4 2 2
1 9 ,1 0 5
9 5 ,5 2 7
9 5 ,5 2 7
2 5 4 ,8 8 8
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
50
258
4 ,0 7 9
2 0 ,4 3 8
2 ,4 7 2
1 0 ,0 9 3
0
865
3 ,0 9 0
6 ,5 0 0
1 ,2 3 6
1 ,2 3 6
3 7 ,0 8 0
1 ,2 3 6
2 4 ,7 2 0
1 2 3 ,6 0 0
1 1 ,3 7 1
3 5 0 ,4 1 5
1 5 0 ,3 2 2
5 0 0 ,7 3 7
YEAR 2
TOTAL SALES
YEAR 1
YEAR 2%
1 5 .3 %
3 .8 %
1 9 .1 %
0 .0 %
1 9 .1 %
5 3 .0 %
0 .3 %
0 .2 %
0 .2 0 %
0 .5 %
0 .0 %
0 .0 %
0 .1 %
0 .8 %
4 .1 %
0 .5 %
2 .0 %
0 .0 %
0 .2 %
0 .6 %
1 .3 %
0 .2 %
0 .2 %
7 .4 %
0 .2 %
5 .2 %
2 4 .7 %
2 .3 %
7 0 .0
3 0 .0 %
100%
8 8 ,0 2 3
2 2 ,0 0 6
1 1 0 ,0 2 9
1 1 0 ,0 2 9
2 5 8 ,0 8 0
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
50
266
4 ,2 0 1
1 7 ,9 4 4
2 ,5 4 6
9 ,0 2 8
0
891
3 ,1 8 3
6 ,6 9 5
1 ,2 7 3
1 ,2 7 3
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
3 6 8 ,1 0 9
1 5 7 ,8 9 9
5 2 6 ,0 0 8
YEAR 3
YEAR 3%
1 6 .7 %
4 .2 %
2 0 .9 %
0 .0 %
2 0 .9 %
5 1 .1 %
0 .3 %
0 .2 %
0 .2 0 %
0 .5 %
0 .0 %
0 .0 %
0 .1 %
0 .8 %
3 .4 %
0 .5 %
1 .7 %
0 .0 %
0 .2 %
0 .6 %
1 .3 %
0 .2 %
0 .2 %
7 .3 %
0 .2 %
5 .3 %
2 4 .2 %
2 .2 %
7 0 .0
3 0 .0 %
100%
28
1 ,2 4 5
908
1 ,2 5 1
908
1 8 ,4 9 1
1 0 ,5 8 3
5 0 ,4 4 5
1 4 ,5 3 7
908
3 5 ,0 0 0
Apr
1 ,2 5 8
908
2 0 ,8 8 5
1 2 ,2 8 9
5 7 ,9 7 5
1 6 ,5 8 7
908
4 0 ,4 8 0
4 0 ,4 8 0
Ma y
1 ,2 6 4
908
1 8 ,4 7 8
1 2 ,9 8 3
5 9 ,6 3 8
1 5 ,7 3 0
908
4 3 ,0 0 0
4 3 ,0 0 0
Jun
1 ,2 7 2
908
2 4 ,6 7 1
1 2 ,9 8 3
6 2 ,7 3 5
1 8 ,8 2 7
908
4 3 ,0 0 0
4 3 ,0 0 0
Jul
1 ,2 7 8
908
1 8 ,4 6 4
1 3 ,5 8 3
6 1 ,9 3 2
1 6 ,0 2 4
908
4 5 ,0 0 0
4 5 ,0 0 0
Aug
1 ,2 8 5
908
1 8 ,4 5 8
1 3 ,5 8 3
6 1 ,9 2 8
1 6 ,0 2 0
908
4 5 ,0 0 0
4 5 ,0 0 0
Se p
1 ,2 9 2
908
1 8 ,4 5 1
1 3 ,5 8 3
6 1 ,9 2 5
1 6 ,0 1 7
908
4 5 ,0 0 0
4 5 ,0 0 0
O ct
1 ,2 9 9
908
1 8 ,4 4 4
1 3 ,5 8 3
6 1 ,9 2 2
1 6 ,0 1 4
908
4 5 ,0 0 0
4 5 ,0 0 0
Nov
912
1 8 ,9 8 1
1 3 ,5 8 7
6 2 ,1 9 7
1 6 ,2 8 4
912
4 5 ,0 0 1
4 5 ,0 0 1
4 6 ,4 7 3
1 5 ,2 4 0
4 9 ,8 7 7
1 4 ,5 3 7
5 0 ,2 2 0
1 6 ,5 8 7
5 5 ,5 6 4
1 5 ,7 3 0
5 3 ,0 6 0
1 8 ,8 2 7
5 0 ,2 5 8
1 6 ,0 2 4
5 0 ,2 5 4
1 6 ,0 2 0
5 0 ,2 5 1
1 6 ,0 1 7
1 6 ,0 1 4
A C C T. RE C E I V A BL E
A C C T. P A Y A BL E
I N V E N T O RY L E V E L
SURPLUS CASH
0
0
20000
2 5 7 ,7 5 0
0
1 3 ,7 3 7
2 0 ,0 8 3
2 1 ,4 1 9
- 1 ,4 1 9
2 0 ,0 0 0
2 5 7 ,7 5 0
C U M U L AT I V E C A SH
2 5 7 ,7 5 0
T O TA L L /C RE Q U I RE D
2 5 7 ,7 5 0
C A SH AT STA RT
- 2 5 9 ,1 6 9
L E SS M I N . C A SH BA L .
2 5 7 ,7 5 0
N E T C A SH G A I N /L O SS
0
1 4 ,0 3 4
2 0 ,1 6 6
2 0 ,4 3 5
2 0 ,0 0 0
-4 3 5
- 1 ,4 1 9
984
0
1 5 ,2 4 0
2 0 ,2 4 9
1 ,0 4 5
1 8 ,9 5 5
2 0 ,0 0 0
1 ,0 4 5
-4 3 5
1 ,4 8 0
0
1 4 ,5 3 7
2 0 ,3 3 2
5 ,0 1 7
1 4 ,9 8 3
2 0 ,0 0 0
5 ,0 1 7
1 ,0 4 5
3 ,9 7 2
0
1 6 ,5 8 7
2 0 ,4 1 5
1 3 ,1 1 5
6 ,8 8 5
2 0 ,0 0 0
1 3 ,1 1 5
5 ,0 1 7
8 ,0 9 8
0
1 5 ,7 3 0
2 0 ,4 9 8
2 2 ,5 3 3
2 0 ,0 0 0
2 2 ,5 3 3
1 3 ,1 1 5
9 ,4 1 8
0
1 8 ,8 2 7
2 0 ,5 8 1
2 9 ,7 0 4
2 0 ,0 0 0
2 9 ,7 0 4
2 2 ,5 3 3
7 ,1 7 1
0
1 6 ,0 2 4
2 0 ,6 6 4
3 8 ,5 7 6
2 0 ,0 0 0
3 8 ,5 7 6
2 9 ,7 0 4
8 ,8 7 2
0
1 6 ,0 2 0
2 0 ,7 4 7
5 0 ,2 4 6
2 0 ,0 0 0
5 0 ,2 4 6
3 8 ,5 7 6
1 1 ,6 7 0
0
1 6 ,0 1 7
2 0 ,8 3 0
6 1 ,9 1 7
2 0 ,0 0 0
6 1 ,9 1 7
5 0 ,2 4 6
1 1 ,6 7 1
0
1 6 ,0 1 4
2 0 ,9 1 3
7 3 ,5 8 8
2 0 ,0 0 0
7 3 ,5 8 8
6 1 ,9 1 7
1 1 ,6 7 1
0
1 6 ,2 8 4
2 1 ,0 0 0
6 7 ,8 9 7
2 0 ,0 0 0
6 7 ,8 9 7
7 3 ,5 8 8
- 5 ,6 9 1
6 7 ,8 8 8
4 6 ,6 6 8
1 4 ,0 3 4
3 0 2 ,1 1 4
1 3 ,3 1 6
2 0 ,0 0 0
1 3 ,7 3 7
C ontr. C as h Repaid
A c c ount P ayable
D ec reas e
L /C I nteres t
1 ,3 0 5
1 ,2 3 9
908
2 0 ,7 9 8
9 ,6 8 3
4 8 ,1 4 8
1 5 ,2 4 0
908
3 2 ,0 0 0
Ma r
3 5 ,0 0 0
3 ,7 7 3
1 ,2 3 1
2 7 2 ,5 0 1
908
1 8 ,9 8 4
9 ,0 8 3
4 4 ,9 4 2
1 4 ,0 3 4
908
3 0 ,0 0 0
Fe b
3 2 ,0 0 0
8 ,6 1 2
1 8 ,8 6 2
Ja n
3 0 ,0 0 0
D ividends P aid
A s s ets P urc h.
N on- C as h E xpens es
C as h E xpens es
2 0 ,0 0 0
4 2 ,9 4 5
LESS:
TOTAL CASH IN
908
1 3 ,7 3 7
2 7 7 ,7 5 0
1 9 5 ,7 5 0
8 2 ,0 0 0
A c c ounts P ayable
I nc reas e
E quity
C ontributed C as h
O ther R.O .A .
9 0 D ays R.O .A .
6 0 D ays R.O .A .
3 0 D ays R.O .A .
2 8 ,3 0 0
C as h Sales
De c
2 8 ,3 0 0
TOTAL SALES
O pe ning
6 7 ,8 9 7
2 0 ,0 0 0
6 7 ,8 9 7
6 7 ,8 9 7
8 8 6 ,5 8 5
1 3 ,3 1 6
1 7 2 ,7 6 7
1 5 ,2 1 9
3 ,7 7 3
2 7 2 ,5 0 1
1 0 ,9 0 0
2 3 3 ,9 6 7
1 6 4 ,1 3 5
9 5 4 ,4 8 2
1 8 9 ,0 5 1
1 0 ,9 0 0
1 9 5 ,7 5 0
8 2 ,0 0 0
4 7 6 ,7 8 1
4 7 6 ,7 8 1
TO TAL
29
4 7 6 ,7 8 1
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 8 9 ,0 5 1
9 5 4 ,4 8 2
C as h Sales
3 0 D ays R.O .A .
6 0 D ays R.O .A .
9 0 D ays R.O .A .
O ther R.O .A .
C ontributed C as h
E quity
L oans /L eas es P roc eeds
D eprec iation (A dd Bac k)
A c c ounts P ayable I nc reas e
T O TA L C A SH I N
6 7 ,8 9 7
0
6 7 ,8 9 7
2 0 ,0 0 0
0
6 7 ,8 9 7
0
1 6 ,2 8 4
2 1 ,0 0 0
SURPLUS CASH
A C C T. RE C E I V A BL E
A C C T. P A Y A BL E
I N V E N T O RY L E V E L
8 8 6 ,5 8 5
N E T C A SH G A I N /L O SS
C A SH AT STA RT
C U M U L AT I V E C A SH
L E SS M I N . C A SH BA L .
T O TA L L /C RE Q U I RE D
1 6 4 ,1 3 5
2 3 3 ,9 6 7
1 0 ,9 0 0
2 7 2 ,5 0 1
3 ,7 7 3
1 5 ,2 1 9
1 7 2 ,7 6 7
7
0
1 3 ,3 1 6
LESS:
4 7 6 ,7 8 1
YEAR 1
TOTAL SALES
YEAR 2
0
1 6 ,0 7 4
2 2 ,0 0 0
1 4 7 ,3 3 0
7 9 ,4 3 3
6 7 ,8 9 7
1 4 7 ,3 3 0
2 0 ,0 0 0
0
6 3 4 ,6 2 8
1 5 1 ,3 2 2
2 3 4 ,4 5 0
2 0 ,4 3 8
0
0
1 6 ,2 1 7
1 9 3 ,0 9 6
0
0
1 9 ,1 0 5
7 1 4 ,0 6 1
5 0 0 ,7 3 7
0
0
0
0
0
0
0
2 0 ,4 3 8
1 9 2 ,8 8 6
5 0 0 ,7 3 7
YEAR 3
0
1 6 ,6 6 8
2 4 ,0 0 0
2 3 0 ,2 0 8
8 2 ,8 7 8
1 4 7 ,3 3 0
2 3 0 ,2 0 8
2 0 ,0 0 0
0
6 6 1 ,0 9 2
1 5 9 ,8 9 9
2 4 0 ,1 3 6
1 7 ,9 4 4
0
4 ,4 0 1
1 7 ,2 8 2
1 9 9 ,4 2 4
0
0
2 2 ,0 0 6
7 4 3 ,9 7 0
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
2 0 0 ,0 1 8
5 2 6 ,0 0 8
30
1 5 ,2 1 9
TOTAL EQUITY
8 2 ,0 0 0
3 5 0 ,4 9 8
1 5 3 ,6 8 3
7 2 ,0 0 0
1 0 ,0 0 0
0
8 8 ,7 7 2
3 ,7 7 3
1 3 ,3 1 6
0
1 9 5 ,7 5 0
7 2 ,0 0 0
1 0 ,0 0 0
1 9 6 ,8 1 5
1 8 0 ,5 3 1
EQUITY
1 6 4 ,3 1 4
1 9 5 ,7 5 0
1 5 ,2 1 9
1 8 0 ,5 3 1
1 6 ,2 1 7
3 2 ,5 0 1
0
1 6 ,2 8 4
1 6 ,2 1 7
3 5 0 ,4 9 8
1 5 ,2 1 9
TOTAL CURRENT
2 7 7 ,7 5 0
CURRENT LIABILITIES
TO TAL ASSETS
2 6 1 ,6 0 1
8 8 ,8 9 7
6 7 ,8 9 7
0
2 1 ,0 0 0
0
2 7 7 ,7 5 0
2 0 ,0 0 0
0
2 5 7 ,7 5 0
YEAR 1
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
1 0 ,9 0 0
O P ENING
Building(s )
Renovations / L eas ehold I mp.
M anufac turing / Warehous e E quipment
A c c umulated D eprec iation
FIXED ASSETS
C as h O n H and
A c c ounts Rec eivable
I nventory
O ther C urrent A s s ets
CURRENT ASSETS
YEAR 2
4 1 0 ,4 9 3
2 3 0 ,1 0 5
7 2 ,0 0 0
1 0 ,0 0 0
7 1 ,6 8 3
9 5 ,5 2 7
0
1 9 ,1 0 5
0
1 8 0 ,3 8 8
1 4 7 ,0 3 2
1 6 4 ,3 1 4
1 7 ,2 8 2
3 3 ,3 5 6
0
1 6 ,0 7 4
1 7 ,2 8 2
4 1 0 ,4 9 3
2 4 1 ,1 6 3
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
3 1 ,3 3 8
1 6 9 ,3 3 0
1 4 7 ,3 3 0
0
2 2 ,0 0 0
0
YEAR 3
4 7 7 ,4 2 7
3 1 3 ,7 2 7
7 2 ,0 0 0
1 0 ,0 0 0
1 4 8 ,1 0 5
1 1 0 ,0 2 9
4 ,4 0 1
2 2 ,0 0 6
0
1 6 3 ,7 0 0
1 2 8 ,6 1 4
1 4 7 ,0 3 2
1 8 ,4 1 8
3 5 ,0 8 6
0
1 6 ,6 6 8
1 8 ,4 1 8
4 7 7 ,4 2 7
2 2 3 ,2 1 9
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
4 9 ,2 8 2
2 5 4 ,2 0 8
2 3 0 ,2 0 8
0
2 4 ,0 0 0
0
31
18.6%
2.7 : 1
2.1 : 1
C UR R ENT R ATIO
Q UIC K R ATIO
1.7 : 1
0.0 : 1
0.2 : 1
2.4 : 1
29,152
349,820
476,781
49.1%
92.0%
1.3 : 1
0.2 : 1
3.1 : 1
SALES TO EQ UITY
0 : 1
51.4%
70.0%
YEAR 1
30.0%
O P ENING
C O ST O F GO O DS SO LD (%)
RA TIO A NA LYSIS
YEAR 2
30,344
364,126
500,737
33.2%
93.2%
0.8 : 1
0.1 : 1
1.0 : 1
2.2 : 1
0 : 1
4.4 : 1
5.1 : 1
19.1%
50.9%
70.0%
30.0%
YEAR 3
30,724
368,686
526,008
28.1%
107.3%
0.5 : 1
0.1 : 1
0.7 : 1
1.7 : 1
0 : 1
6.6 : 1
7.2 : 1
20.9%
49.1%
70.0%
30.0%
32
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
OTHER ASSETS
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
VEHICLES
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
O P ENING BO O K VALUE
ADD AQ UISITIO NS
LESS DISP O SALS
DEP R EC IATIO NS
ENDING BO O K VALUE
BUILDING
O pe ning
Ye a r 1
0
0
0
0
0
0
5,450
49,050
54,500
1,700
66,300
68,000
3,750
146,251
150,001
Ye a r 2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
49,050
0
0
9,810
39,240
66,300
0
0
3,315
62,985
146,251
0
0
7,313
138,938
Ye a r 3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
39,240
0
0
7,848
31,392
62,985
0
0
3,149
59,836
138,938
0
0
6,947
131,991
LOA N SCHEDULE
NA ME: Sample Restaurant Business
Plan
LO AN/LEASE #1
(Building Loa n) (BLENDED P AYMENTS)
P R INC IP AL AMO UNT: 144,750
INTER EST R ATE: 5.50%
NUMBER O F YEAR S: 15
P AYMENT IS: 1,183
P AYMENT DUE: Monthly
PMT
PRINCIPAL
INT
519
522
524
526
529
531
534
536
539
541
544
546
663
661
659
656
654
651
649
647
644
642
639
637
YEAR 1
6,391
7,802
PMT
PRINCIPAL
INT
549
551
554
556
559
561
564
566
569
572
574
576
634
632
629
627
624
621
619
616
614
611
608
606
YEAR 2
6,751
7,441
PRINCIPAL
INT
580
582
585
588
590
593
596
598
601
604
607
608
603
601
598
595
593
590
587
584
582
579
576
572
YEAR 3
7,132
7,060
PMT
PRINCIPAL
INT
612
615
618
621
623
626
629
632
635
638
641
644
571
568
565
562
559
556
553
551
548
545
542
538
YEAR 4
7,534
6,658
PMT
PRINCIPAL
49
50
51
52
53
INT
647
650
653
656
659
116,296
115,646
114,993
114,337
113,678
BALANCE
298
293
289
285
281
276
272
268
264
259
255
250
YEAR 1
8,828
3,290
PMT
PRINCIPAL
INT
764
768
773
777
782
786
791
796
800
805
810
814
246
242
237
233
228
223
219
214
210
205
200
195
YEAR 2
9,466
2,652
PMT
PRINCIPAL
INT
819
824
829
833
838
843
848
853
858
863
868
874
191
186
181
176
172
167
162
157
152
147
142
135
YEAR 3
10,150
1,968
PRINCIPAL
INT
878
883
889
894
899
904
909
915
920
925
931
937
132
126
121
116
111
106
100
95
90
84
79
74
YEAR 4
10,884
1,234
PRINCIPAL
49
50
51
52
53
INT
942
947
953
958
964
31,887
31,063
30,234
29,401
28,563
27,720
26,872
26,019
25,161
24,298
23,430
22,556
BALANCE
37
38
39
40
41
42
43
44
45
46
47
48
PMT
41,408
40,640
39,867
39,090
38,308
37,522
36,731
35,935
35,135
34,330
33,520
32,706
BALANCE
25
26
27
28
29
30
31
32
33
34
35
36
PMT
50,288
49,572
48,851
48,126
47,397
46,664
45,926
45,184
44,438
43,687
42,932
42,172
BALANCE
13
14
15
16
17
18
19
20
21
22
23
24
123,865
123,250
122,632
122,011
121,388
120,762
120,133
119,501
118,866
118,228
117,587
116,943
BALANCE
536
533
530
527
524
INT
712
716
721
725
729
733
738
742
746
751
755
760
131,028
130,446
129,861
129,274
128,684
128,091
127,495
126,897
126,296
125,692
125,085
124,477
BALANCE
37
38
39
40
41
42
43
44
45
46
47
48
PRINCIPAL
1
2
3
4
5
6
7
8
9
10
11
12
137,810
137,259
136,705
136,149
135,590
135,029
134,465
133,899
133,330
132,758
132,184
131,608
BALANCE
25
26
27
28
29
30
31
32
33
34
35
36
PMT
144,231
143,709
143,185
142,659
142,130
141,599
141,065
140,529
139,990
139,449
138,905
138,359
BALANCE
13
14
15
16
17
18
19
20
21
22
23
24
PMT
LO AN/LEASE #2
(Equipm e nt Loa n) (BLENDED P AYMENTS)
P R INC IP AL AMO UNT: 51,000
INTER EST R ATE: 7.00%
NUMBER O F YEAR S: 5
P AYMENT IS: 1,010
P AYMENT DUE: Monthly
BALANCE
1
2
3
4
5
6
7
8
9
10
11
12
21,678
20,795
19,906
19,012
18,113
17,209
16,300
15,385
14,465
13,540
12,609
11,672
BALANCE
68
63
57
52
46
10,730
9,783
8,830
7,872
6,908
33
54
55
56
57
58
59
60
662
665
668
671
674
677
677
521
518
515
512
509
506
502
YEAR 5
7,959
6,233
113,016
112,351
111,683
111,012
110,338
109,661
108,984
54
55
56
57
58
59
60
970
975
981
987
992
998
1,004
40
35
29
23
17
12
5
YEAR 5
11,671
447
5,938
4,963
3,982
2,995
2,003
1,005
1
34
SENSITIVITY A NA LYSIS
SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA SA LES SUMMA RY
NA ME: Sample Restaurant Business
Plan
SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 2
0
624
0
0
380,801
0
702
0
0
428,401
0
780
0
0
476,001
0
858
0
0
523,601
0
936
0
0
571,201
T O TA L SA L E S
3 8 1 ,4 2 5
4 2 9 ,1 0 3
4 7 6 ,7 8 1
5 2 4 ,4 5 9
5 7 2 ,1 3 7
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
268
0
0
1 1 4 ,2 4 0
0
302
0
0
1 2 8 ,5 2 0
0
335
0
0
1 4 2 ,8 0 0
0
369
0
0
1 5 7 ,0 8 0
0
403
0
0
1 7 1 ,3 6 0
T O TA L C O ST O F SA L E S
1 1 4 ,5 0 8
1 2 8 ,8 2 2
1 4 3 ,1 3 5
1 5 7 ,4 4 9
1 7 1 ,7 6 3
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
356
0
0
2 6 6 ,5 6 1
0
400
0
0
2 9 9 ,8 8 1
- 1 4 2 ,8 0 0
- 1 4 2 ,0 2 0
- 1 4 2 ,8 0 0
- 1 4 2 ,8 0 0
3 3 3 ,2 0 1
0
489
0
0
3 6 6 ,5 2 1
0
533
0
0
3 9 9 ,8 4 1
T O TA L G RO SS M A RG I N
2 6 6 ,9 1 7
3 0 0 ,2 8 1
3 3 3 ,6 4 6
3 6 7 ,0 1 0
4 0 0 ,3 7 4
N ew
N ew
N ew
N ew
COST OF SALES
GROSS MARGIN
35
TOTAL SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 1
O ptim istic 2
3 8 1 ,4 2 5
4 2 9 ,1 0 3
4 7 6 ,7 8 1
5 2 4 ,4 5 9
5 7 2 ,1 3 7
1 1 4 ,5 0 8
1 2 8 ,8 2 2
1 4 3 ,1 3 5
1 5 7 ,4 4 9
1 7 1 ,7 6 3
2 6 6 ,9 1 7
3 0 0 ,2 8 1
3 3 3 ,6 4 6
3 6 7 ,0 1 0
4 0 0 ,3 7 4
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
1 ,7 0 0
3 ,6 0 0
954
2 ,4 0 0
101
410
410
410
410
410
250
0
3 ,9 6 0
1 0 ,9 0 0
250
0
3 ,9 6 0
1 0 ,9 0 0
250
0
3 ,9 6 0
1 0 ,9 0 0
250
0
3 ,9 6 0
1 0 ,9 0 0
250
0
3 ,9 6 0
1 0 ,9 0 0
EXPENSES
A c c ounting
A dvertis ing / M arketing
Bad D ebt
Bank C harges
Bus ines s L ic ens e
Bus ines s N ame Searc h &
Regis tration
O ther L ic ens es
C ons ulting Fees
D elivery, Freight & P os tage
D eprec iation
D ues , Fees , Subs c riptions &
Royalties
I ns uranc e
I nteres t on L oans
I nteres t on SH /P rivate
L oans
L egal Fees
M is c ellaneous E xpens es
O ffic e Supplies
P roperty Tax E xpens e
Rent or L eas e
Repairs & M aintenanc e
Shop Supplies
Telephone &
C ommunic ations
Travel E xpens e
U tilities
V ehic le E xpens e
Wages / Salaries - M G M T
Wages / Salaries - E M P
Wage Benefits
O ther E xpens es
T O TA L E XP E N SE S
Operating Income
Less L/C Interest
NET INCOME BFR TAX
Less Tax Provision
NET INCOME
2 ,4 0 0
1 1 ,3 1 6
2 ,4 0 0
1 1 ,1 9 7
2 ,4 0 0
1 1 ,0 9 2
2 ,4 0 0
1 0 ,9 8 7
2 ,4 0 0
1 0 ,8 6 8
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
0
1 ,2 0 0
0
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
0
1 ,2 0 0
0
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
0
1 ,2 0 0
0
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
0
1 ,2 0 0
0
2 ,0 0 0
840
3 ,0 0 0
6 ,2 0 0
0
1 ,2 0 0
0
1 ,3 2 0
1 ,3 2 0
1 ,3 2 0
1 ,3 2 0
1 ,3 2 0
0
3 6 ,3 0 0
1 ,2 0 0
2 5 ,2 0 0
1 2 6 ,0 0 0
1 1 ,5 9 2
0
0
3 6 ,3 0 0
1 ,2 0 0
2 4 ,7 2 0
1 2 3 ,6 0 0
1 1 ,3 7 1
0
0
3 6 ,3 0 0
1 ,2 0 0
2 4 ,0 0 0
1 2 0 ,0 0 0
1 1 ,0 4 0
0
0
3 6 ,3 0 0
1 ,2 0 0
2 3 ,2 8 0
1 1 6 ,4 0 0
1 0 ,7 0 9
0
0
3 6 ,3 0 0
1 ,2 0 0
2 2 ,8 0 0
1 1 4 ,0 0 0
1 0 ,4 8 8
0
2 5 2 ,6 5 2
2 4 9 ,5 3 2
2 4 4 ,8 6 7
2 4 0 ,2 0 1
2 3 7 ,0 8 1
1 4 ,2 6 5
5 0 ,7 4 9
8 8 ,7 7 9
1 2 6 ,8 0 9
1 6 3 ,2 9 3
702
152
1 3 ,5 6 3
5 0 ,5 9 7
8 8 ,7 7 2
1 2 6 ,8 0 9
1 6 3 ,2 9 3
2 ,0 3 4
7 ,5 9 0
1 3 ,3 1 6
1 9 ,0 2 1
2 4 ,4 9 4
1 1 ,5 2 9
4 3 ,0 0 7
7 5 ,4 5 6
1 0 7 ,7 8 8
1 3 8 ,7 9 9
36
NET INCOME
SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA CA SH FLOW STA TEMENT
NA ME: Sample Restaurant Business
Plan
P e ssim istic 2
O ptim istic 1
O ptim istic
2
TOTAL SALES
3 8 1 ,4 2 5
4 2 9 ,1 0 3
4 7 6 ,7 8 1
5 2 4 ,4 5 9
5 7 2 ,1 3 7
C as h Sales
3 0 D ays R.O .A .
6 0 D ays R.O .A .
9 0 D ays R.O .A .
O ther R.O .A .
C ontributed C as h
E quity
L oans /L eas es P roc eeds
D eprec iation (A dd Bac k)
A c c ounts P ayable I nc reas e
3 8 1 ,4 2 5
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 7 8 ,6 2 9
4 2 9 ,1 0 3
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 8 4 ,2 2 6
4 7 6 ,7 8 1
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 8 9 ,0 5 1
5 2 4 ,4 5 9
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 9 3 ,8 7 3
5 7 2 ,1 3 7
0
0
0
0
8 2 ,0 0 0
0
1 9 5 ,7 5 0
1 0 ,9 0 0
1 9 9 ,4 7 2
T O TA L C A SH I N
8 4 8 ,7 0 4
9 0 1 ,9 7 9
9 5 4 ,4 8 2
1 ,0 0 6 ,9 8 2
1 ,0 6 0 ,2 5 9
1 3 5 ,5 0 8
2 4 1 ,7 5 2
1 0 ,9 0 0
2 7 2 ,5 0 1
576
1 5 ,1 3 7
1 6 3 ,3 7 1
702
0
2 ,0 3 4
1 4 9 ,8 2 2
2 3 8 ,6 3 2
1 0 ,9 0 0
2 7 2 ,5 0 1
2 ,1 5 0
1 5 ,1 8 1
1 6 8 ,4 2 2
152
0
7 ,5 9 0
1 6 4 ,1 3 5
2 3 3 ,9 6 7
1 0 ,9 0 0
2 7 2 ,5 0 1
3 ,7 7 3
1 5 ,2 1 9
1 7 2 ,7 6 7
7
0
1 3 ,3 1 6
1 7 8 ,4 4 9
2 2 9 ,3 0 1
1 0 ,9 0 0
2 7 2 ,5 0 1
5 ,3 8 9
1 5 ,2 5 8
1 7 7 ,1 0 3
0
0
1 9 ,0 2 1
1 9 2 ,7 6 3
2 2 6 ,1 8 1
1 0 ,9 0 0
2 7 2 ,5 0 1
6 ,9 4 0
1 5 ,3 0 2
1 8 2 ,1 5 8
0
0
2 4 ,4 9 4
8 4 2 ,4 8 1
8 6 5 ,3 5 0
8 8 6 ,5 8 5
9 0 7 ,9 2 2
9 3 1 ,2 3 9
6 ,2 2 3
0
6 ,2 2 3
2 0 ,0 0 0
1 3 ,7 7 7
3 6 ,6 2 9
0
3 6 ,6 2 9
2 0 ,0 0 0
0
6 7 ,8 9 7
0
6 7 ,8 9 7
2 0 ,0 0 0
0
9 9 ,0 6 0
0
9 9 ,0 6 0
2 0 ,0 0 0
0
1 2 9 ,0 2 0
0
1 2 9 ,0 2 0
2 0 ,0 0 0
0
6 ,2 2 3
3 6 ,6 2 9
6 7 ,8 9 7
9 9 ,0 6 0
1 2 9 ,0 2 0
0
1 5 ,2 5 8
2 1 ,0 0 0
0
1 5 ,8 0 4
2 1 ,0 0 0
0
1 6 ,2 8 4
2 1 ,0 0 0
0
1 6 ,7 7 0
2 1 ,0 0 0
0
1 7 ,3 1 4
2 1 ,0 0 0
LESS:
N E T C A SH G A I N /L O SS
C A SH AT STA RT
C U M U L AT I V E C A SH
L E SS M I N . C A SH BA L .
T O TA L L /C RE Q U I RE D
SURPLUS CASH
A C C T. RE C E I V A BL E
A C C T. P A Y A BL E
I N V E N T O RY L E V E L
37
CURRENT ASSETS
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 2
C as h O n H and
A c c ounts Rec eivable
I nventory
O ther C urrent A s s ets
6 ,2 2 3
0
2 1 ,0 0 0
0
3 6 ,6 2 9
0
2 1 ,0 0 0
0
6 7 ,8 9 7
0
2 1 ,0 0 0
0
9 9 ,0 6 0
0
2 1 ,0 0 0
0
1 2 9 ,0 2 0
0
2 1 ,0 0 0
0
TOTAL CURRENT
ASSETS
2 7 ,2 2 3
5 7 ,6 2 9
8 8 ,8 9 7
1 2 0 ,0 6 0
1 5 0 ,0 2 0
Building(s )
Renovations / L eas ehold
I mp.
M anufac turing / Warehous e
E quipment
A c c umulated D eprec iation
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
1 0 ,9 0 0
1 0 ,9 0 0
1 0 ,9 0 0
1 0 ,9 0 0
1 0 ,9 0 0
2 6 1 ,6 0 1
2 6 1 ,6 0 1
2 6 1 ,6 0 1
2 6 1 ,6 0 1
2 6 1 ,6 0 1
2 8 8 ,8 2 4
3 1 9 ,2 3 0
3 5 0 ,4 9 8
3 8 1 ,6 6 1
4 1 1 ,6 2 1
0
1 5 ,2 5 8
1 6 ,1 5 1
0
1 5 ,8 0 4
1 6 ,1 8 7
0
1 6 ,2 8 4
1 6 ,2 1 7
0
1 6 ,7 7 0
1 6 ,2 4 9
0
1 7 ,3 1 4
1 6 ,2 8 5
TOTAL CURRENT
3 1 ,4 0 9
3 1 ,9 9 1
3 2 ,5 0 1
3 3 ,0 1 9
3 3 ,5 9 9
1 8 0 ,6 1 2
1 8 0 ,5 6 9
1 8 0 ,5 3 1
1 8 0 ,4 9 3
1 8 0 ,4 4 8
1 6 ,1 5 1
1 6 ,1 8 7
1 6 ,2 1 7
1 6 ,2 4 9
1 6 ,2 8 5
1 6 4 ,4 6 1
1 6 4 ,3 8 2
1 6 4 ,3 1 4
1 6 4 ,2 4 4
1 6 4 ,1 6 3
1 9 5 ,8 7 0
1 9 6 ,3 7 3
1 9 6 ,8 1 5
1 9 7 ,2 6 3
1 9 7 ,7 6 2
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
1 0 ,0 0 0
0
1 3 ,5 6 3
576
2 ,0 3 4
0
1 0 ,0 0 0
0
5 0 ,5 9 7
2 ,1 5 0
7 ,5 9 0
0
1 0 ,0 0 0
0
8 8 ,7 7 2
3 ,7 7 3
1 3 ,3 1 6
0
1 0 ,0 0 0
0
1 2 6 ,8 0 9
5 ,3 8 9
1 9 ,0 2 1
0
1 0 ,0 0 0
0
1 6 3 ,2 9 3
6 ,9 4 0
2 4 ,4 9 4
0
9 2 ,9 5 3
1 2 2 ,8 5 7
1 5 3 ,6 8 3
1 8 4 ,3 9 9
2 1 3 ,8 5 9
2 8 8 ,8 2 3
3 1 9 ,2 3 0
3 5 0 ,4 9 8
3 8 1 ,6 6 2
4 1 1 ,6 2 1
FIXED ASSETS
TO TAL ASSETS
CURRENT LIABILITIES
TOTAL EQUITY
TO TAL LIABILITIES &
EQ UITY
38
P e ssim istic 2
O ptim istic 1
O ptim istic
2
C O ST O F GO O DS SO LD (%)
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
6 6 .2 %
5 8 .2 %
5 1 .4 %
4 5 .8 %
4 1 .4 %
3 .6 %
1 1 .8 %
1 8 .6 %
2 4 .2 %
2 8 .5 %
C UR R ENT R ATIO
0 .9 : 1
1 .8 : 1
2 .7 : 1
3 .6 : 1
4 .5 : 1
Q UIC K R ATIO
0 .2 : 1
1 .1 : 1
2 .1 : 1
3 .0 : 1
3 .8 : 1
0 :1
0 :1
0 :1
0 :1
0 :1
SALES TO EQ UITY
4 .1 : 1
3 .5 : 1
3 .1 : 1
2 .8 : 1
2 .7 : 1
2 .8 : 1
2 .1 : 1
1 .7 : 1
1 .4 : 1
1 .2 : 1
0 .3 : 1
0 .3 : 1
0 .2 : 1
0 .2 : 1
0 .2 : 1
2 .1 : 1
1 .6 : 1
1 .3 : 1
1 .1 : 1
0 .9 : 1
1 4 .1 %
5 2 .4 %
9 2 .0 %
1 3 1 .4 %
1 6 9 .3 %
1 2 .4 %
3 5 .0 %
4 9 .1 %
5 8 .5 %
6 4 .9 %
3 8 1 ,4 2 5
4 2 9 ,1 0 3
4 7 6 ,7 8 1
5 2 4 ,4 5 9
5 7 2 ,1 3 7
3 6 1 ,9 3 4
3 5 6 ,6 9 1
3 4 9 ,8 2 0
3 4 3 ,1 4 4
3 3 8 ,6 8 7
3 0 ,1 6 1
2 9 ,7 2 4
2 9 ,1 5 2
2 8 ,5 9 5
2 8 ,2 2 4
5 :1
6 :1
7 :1
7 :1
8 :1
39
SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 2
0
749
0
0
399,841
0
842
0
0
449,821
0
936
0
0
499,801
0
1,030
0
0
549,781
0
1,123
0
0
599,761
T O TA L SA L E S
4 0 0 ,5 9 0
4 5 0 ,6 6 3
5 0 0 ,7 3 7
5 5 0 ,8 1 1
6 0 0 ,8 8 4
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
306
0
0
1 1 9 ,9 5 2
0
344
0
0
1 3 4 ,9 4 6
0
382
0
0
1 4 9 ,9 4 0
0
420
0
0
1 6 4 ,9 3 4
0
458
0
0
1 7 9 ,9 2 8
T O TA L C O ST O F SA L E S
1 2 0 ,2 5 8
1 3 5 ,2 9 0
1 5 0 ,3 2 2
1 6 5 ,3 5 5
1 8 0 ,3 8 7
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
443
0
0
2 7 9 ,8 8 9
0
498
0
0
3 1 4 ,8 7 5
0
554
0
0
3 4 9 ,8 6 1
0
610
0
0
3 8 4 ,8 4 7
0
665
0
0
4 1 9 ,8 3 3
T O TA L G RO SS M A RG I N
2 8 0 ,3 3 2
3 1 5 ,3 7 3
3 5 0 ,4 1 5
3 8 5 ,4 5 6
4 2 0 ,4 9 7
N ew
N ew
N ew
N ew
COST OF SALES
GROSS MARGIN
40
TOTAL SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 1
O ptim istic 2
4 0 0 ,5 9 0
4 5 0 ,6 6 3
5 0 0 ,7 3 7
5 5 0 ,8 1 1
6 0 0 ,8 8 4
1 2 0 ,2 5 8
1 3 5 ,2 9 0
1 5 0 ,3 2 2
1 6 5 ,3 5 5
1 8 0 ,3 8 7
2 8 0 ,3 3 2
3 1 5 ,3 7 3
3 5 0 ,4 1 5
3 8 5 ,4 5 6
4 2 0 ,4 9 7
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
1 ,7 5 1
1 ,2 3 6
1 ,0 0 1
2 ,4 7 2
104
EXPENSES
A c c ounting
A dvertis ing / M arketing
Bad D ebt
Bank C harges
Bus ines s L ic ens e
Bus ines s N ame Searc h &
Regis tration
O ther L ic ens es
C ons ulting Fees
D elivery, Freight & P os tage
D eprec iation
D ues , Fees , Subs c riptions &
Royalties
I ns uranc e
I nteres t on L oans
I nteres t on SH /P rivate
L oans
L egal Fees
M is c ellaneous E xpens es
O ffic e Supplies
P roperty Tax E xpens e
Rent or L eas e
Repairs & M aintenanc e
Shop Supplies
Telephone &
C ommunic ations
Travel E xpens e
U tilities
V ehic le E xpens e
Wages / Salaries - M G M T
Wages / Salaries - E M P
Wage Benefits
O ther E xpens es
T O TA L E XP E N SE S
Operating Income
Less L/C Interest
NET INCOME BFR TAX
Less Tax Provision
NET INCOME
50
50
50
50
50
258
0
4 ,0 7 9
2 0 ,4 3 8
258
0
4 ,0 7 9
2 0 ,4 3 8
258
0
4 ,0 7 9
2 0 ,4 3 8
258
0
4 ,0 7 9
2 0 ,4 3 8
258
0
4 ,0 7 9
2 0 ,4 3 8
2 ,4 7 2
1 0 ,5 0 8
2 ,4 7 2
1 0 ,2 9 3
2 ,4 7 2
1 0 ,0 9 3
2 ,4 7 2
9 ,8 9 6
2 ,4 7 2
9 ,6 8 7
0
865
3 ,0 9 0
6 ,5 0 0
0
1 ,2 3 6
0
0
865
3 ,0 9 0
6 ,5 0 0
0
1 ,2 3 6
0
0
865
3 ,0 9 0
6 ,5 0 0
0
1 ,2 3 6
0
0
865
3 ,0 9 0
6 ,5 0 0
0
1 ,2 3 6
0
0
865
3 ,0 9 0
6 ,5 0 0
0
1 ,2 3 6
0
1 ,2 3 6
1 ,2 3 6
1 ,2 3 6
1 ,2 3 6
1 ,2 3 6
0
3 7 ,0 8 0
1 ,2 3 6
2 5 ,9 5 6
1 2 9 ,7 8 0
1 1 ,9 4 0
0
0
3 7 ,0 8 0
1 ,2 3 6
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
0
3 7 ,0 8 0
1 ,2 3 6
2 4 ,7 2 0
1 2 3 ,6 0 0
1 1 ,3 7 1
0
0
3 7 ,0 8 0
1 ,2 3 6
2 3 ,9 7 8
1 1 9 ,8 9 2
1 1 ,0 3 0
0
0
3 7 ,0 8 0
1 ,2 3 6
2 3 ,4 8 4
1 1 7 ,4 2 0
1 0 ,8 0 2
0
2 6 3 ,0 8 8
2 5 9 ,7 7 9
2 5 4 ,8 8 8
2 5 0 ,0 0 1
2 4 6 ,6 9 9
1 7 ,2 4 4
5 5 ,5 9 4
9 5 ,5 2 7
1 3 5 ,4 5 5
1 7 3 ,7 9 8
1 7 ,2 4 4
5 5 ,5 9 4
9 5 ,5 2 7
1 3 5 ,4 5 5
1 7 3 ,7 9 8
3 ,4 4 9
1 1 ,1 1 9
1 9 ,1 0 5
2 7 ,0 9 1
3 4 ,7 6 0
1 3 ,7 9 5
4 4 ,4 7 5
7 6 ,4 2 2
1 0 8 ,3 6 4
1 3 9 ,0 3 8
41
NET INCOME
SENSITIVITY A NA LYSIS - YEA R 2 - PRO-FORMA CA SH FLOW STA TEMENT
NA ME: Sample Restaurant Business
Plan
P e ssim istic 2
O ptim istic 1
O ptim istic
2
TOTAL SALES
4 0 0 ,5 9 0
4 5 0 ,6 6 3
5 0 0 ,7 3 7
5 5 0 ,8 1 1
6 0 0 ,8 8 4
C as h Sales
3 0 D ays R.O .A .
6 0 D ays R.O .A .
9 0 D ays R.O .A .
O ther R.O .A .
C ontributed C as h
E quity
L oans /L eas es P roc eeds
D eprec iation (A dd Bac k)
A c c ounts P ayable I nc reas e
4 0 0 ,5 9 0
0
0
0
0
0
0
0
2 0 ,4 3 8
1 8 1 ,9 5 4
4 5 0 ,6 6 3
0
0
0
0
0
0
0
2 0 ,4 3 8
1 8 7 ,8 1 6
5 0 0 ,7 3 7
0
0
0
0
0
0
0
2 0 ,4 3 8
1 9 2 ,8 8 6
5 5 0 ,8 1 1
0
0
0
0
0
0
0
2 0 ,4 3 8
1 9 7 ,9 5 9
6 0 0 ,8 8 4
0
0
0
0
0
0
0
2 0 ,4 3 8
2 0 3 ,8 2 4
T O TA L C A SH I N
6 0 2 ,9 8 2
6 5 8 ,9 1 7
7 1 4 ,0 6 1
7 6 9 ,2 0 8
8 2 5 ,1 4 6
1 2 1 ,2 5 8
2 4 2 ,6 5 0
2 0 ,4 3 8
0
0
1 6 ,1 5 1
1 8 2 ,0 4 9
0
0
3 ,4 4 9
1 3 6 ,2 9 0
2 3 9 ,3 4 1
2 0 ,4 3 8
0
0
1 6 ,1 8 7
1 8 7 ,9 6 9
0
0
1 1 ,1 1 9
1 5 1 ,3 2 2
2 3 4 ,4 5 0
2 0 ,4 3 8
0
0
1 6 ,2 1 7
1 9 3 ,0 9 6
0
0
1 9 ,1 0 5
1 6 6 ,3 5 5
2 2 9 ,5 6 3
2 0 ,4 3 8
0
0
1 6 ,2 4 9
1 9 8 ,2 3 2
0
0
2 7 ,0 9 1
1 8 1 ,3 8 7
2 2 6 ,2 6 1
2 0 ,4 3 8
0
0
1 6 ,2 8 5
2 0 4 ,1 5 3
0
0
3 4 ,7 6 0
5 8 5 ,9 9 5
6 1 1 ,3 4 4
6 3 4 ,6 2 8
6 5 7 ,9 2 8
6 8 3 ,2 8 4
N E T C A SH G A I N /L O SS
C A SH AT STA RT
C U M U L AT I V E C A SH
L E SS M I N . C A SH BA L .
T O TA L L /C RE Q U I RE D
1 6 ,9 8 7
6 ,2 2 3
2 3 ,2 1 0
2 0 ,0 0 0
0
4 7 ,5 7 3
3 6 ,6 2 9
8 4 ,2 0 2
2 0 ,0 0 0
0
7 9 ,4 3 3
6 7 ,8 9 7
1 4 7 ,3 3 0
2 0 ,0 0 0
0
1 1 1 ,2 8 0
9 9 ,0 6 0
2 1 0 ,3 4 0
2 0 ,0 0 0
0
1 4 1 ,8 6 2
1 2 9 ,0 2 0
2 7 0 ,8 8 2
2 0 ,0 0 0
0
SURPLUS CASH
2 3 ,2 1 0
8 4 ,2 0 2
1 4 7 ,3 3 0
2 1 0 ,3 4 0
2 7 0 ,8 8 2
A C C T. RE C E I V A BL E
A C C T. P A Y A BL E
I N V E N T O RY L E V E L
0
1 5 ,1 6 3
2 2 ,0 0 0
0
1 5 ,6 5 1
2 2 ,0 0 0
0
1 6 ,0 7 4
2 2 ,0 0 0
0
1 6 ,4 9 7
2 2 ,0 0 0
0
1 6 ,9 8 5
2 2 ,0 0 0
LESS:
42
CURRENT ASSETS
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 2
C as h O n H and
A c c ounts Rec eivable
I nventory
O ther C urrent A s s ets
2 3 ,2 1 0
0
2 2 ,0 0 0
0
8 4 ,2 0 2
0
2 2 ,0 0 0
0
1 4 7 ,3 3 0
0
2 2 ,0 0 0
0
2 1 0 ,3 4 0
0
2 2 ,0 0 0
0
2 7 0 ,8 8 2
0
2 2 ,0 0 0
0
TOTAL CURRENT
ASSETS
4 5 ,2 1 0
1 0 6 ,2 0 2
1 6 9 ,3 3 0
2 3 2 ,3 4 0
2 9 2 ,8 8 2
Building(s )
Renovations / L eas ehold
I mp.
M anufac turing / Warehous e
E quipment
A c c umulated D eprec iation
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
3 1 ,3 3 8
3 1 ,3 3 8
3 1 ,3 3 8
3 1 ,3 3 8
3 1 ,3 3 8
2 4 1 ,1 6 3
2 4 1 ,1 6 3
2 4 1 ,1 6 3
2 4 1 ,1 6 3
2 4 1 ,1 6 3
2 8 6 ,3 7 3
3 4 7 ,3 6 5
4 1 0 ,4 9 3
4 7 3 ,5 0 3
5 3 4 ,0 4 5
0
1 5 ,1 6 3
1 7 ,2 3 3
0
1 5 ,6 5 1
1 7 ,2 6 1
0
1 6 ,0 7 4
1 7 ,2 8 2
0
1 6 ,4 9 7
1 7 ,3 0 6
0
1 6 ,9 8 5
1 7 ,3 3 3
TOTAL CURRENT
3 2 ,3 9 6
3 2 ,9 1 2
3 3 ,3 5 6
3 3 ,8 0 3
3 4 ,3 1 8
1 6 4 ,4 6 1
1 6 4 ,3 8 2
1 6 4 ,3 1 4
1 6 4 ,2 4 4
1 6 4 ,1 6 3
1 7 ,2 3 3
1 7 ,2 6 1
1 7 ,2 8 2
1 7 ,3 0 6
1 7 ,3 3 3
1 4 7 ,2 2 8
1 4 7 ,1 2 1
1 4 7 ,0 3 2
1 4 6 ,9 3 8
1 4 6 ,8 3 0
1 7 9 ,6 2 4
1 8 0 ,0 3 3
1 8 0 ,3 8 8
1 8 0 ,7 4 1
1 8 1 ,1 4 8
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
1 0 ,0 0 0
1 0 ,9 5 3
1 7 ,2 4 4
0
3 ,4 4 9
0
1 0 ,0 0 0
4 0 ,8 5 7
5 5 ,5 9 4
0
1 1 ,1 1 9
0
1 0 ,0 0 0
7 1 ,6 8 3
9 5 ,5 2 7
0
1 9 ,1 0 5
0
1 0 ,0 0 0
1 0 2 ,3 9 9
1 3 5 ,4 5 5
0
2 7 ,0 9 1
0
1 0 ,0 0 0
1 3 1 ,8 5 9
1 7 3 ,7 9 8
0
3 4 ,7 6 0
0
1 0 6 ,7 4 8
1 6 7 ,3 3 2
2 3 0 ,1 0 5
2 9 2 ,7 6 3
3 5 2 ,8 9 7
2 8 6 ,3 7 2
3 4 7 ,3 6 5
4 1 0 ,4 9 3
4 7 3 ,5 0 4
5 3 4 ,0 4 5
FIXED ASSETS
TO TAL ASSETS
CURRENT LIABILITIES
TOTAL EQUITY
TO TAL LIABILITIES &
EQ UITY
43
P e ssim istic 2
O ptim istic 1
O ptim istic
2
C O ST O F GO O DS SO LD (%)
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
6 5 .7 %
5 7 .6 %
5 0 .9 %
4 5 .4 %
4 1 .1 %
4 .3 %
1 2 .3 %
1 9 .1 %
2 4 .6 %
2 8 .9 %
C UR R ENT R ATIO
1 .4 : 1
3 .2 : 1
5 .1 : 1
6 .9 : 1
8 .5 : 1
Q UIC K R ATIO
0 .7 : 1
2 .6 : 1
4 .4 : 1
6 .2 : 1
7 .9 : 1
0 :1
0 :1
0 :1
0 :1
0 :1
SALES TO EQ UITY
3 .8 : 1
2 .7 : 1
2 .2 : 1
1 .9 : 1
1 .7 : 1
2 .3 : 1
1 .4 : 1
1 .0 : 1
0 .8 : 1
0 .7 : 1
0 .3 : 1
0 .2 : 1
0 .1 : 1
0 .1 : 1
0 .1 : 1
1 .7 : 1
1 .1 : 1
0 .8 : 1
0 .6 : 1
0 .5 : 1
1 6 .8 %
5 4 .2 %
9 3 .2 %
1 3 2 .2 %
1 6 9 .6 %
1 2 .9 %
2 6 .6 %
3 3 .2 %
3 7 .0 %
3 9 .4 %
4 0 0 ,5 9 0
4 5 0 ,6 6 3
5 0 0 ,7 3 7
5 5 0 ,8 1 1
6 0 0 ,8 8 4
3 7 5 ,8 4 0
3 7 1 ,1 1 3
3 6 4 ,1 2 6
3 5 7 ,1 4 4
3 5 2 ,4 2 7
3 1 ,3 2 0
3 0 ,9 2 6
3 0 ,3 4 4
2 9 ,7 6 2
2 9 ,3 6 9
5 :1
6 :1
7 :1
8 :1
8 :1
44
SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 2
0
1,217
0
0
524,791
0
1,217
0
0
524,791
0
1,217
0
0
524,791
0
1,217
0
0
524,791
0
1,217
0
0
524,791
T O TA L SA L E S
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
462
0
0
1 5 7 ,4 3 7
0
462
0
0
1 5 7 ,4 3 7
0
462
0
0
1 5 7 ,4 3 7
0
462
0
0
1 5 7 ,4 3 7
0
462
0
0
1 5 7 ,4 3 7
T O TA L C O ST O F SA L E S
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
N ew
N ew
N ew
N ew
Food & L iquor Sales
0
755
0
0
3 6 7 ,3 5 4
0
755
0
0
3 6 7 ,3 5 4
0
755
0
0
3 6 7 ,3 5 4
0
755
0
0
3 6 7 ,3 5 4
0
755
0
0
3 6 7 ,3 5 4
T O TA L G RO SS M A RG I N
2 8 0 ,3 3 2
2 8 0 ,3 3 2
3 5 0 ,4 1 5
3 8 5 ,4 5 6
4 2 0 ,4 9 7
N ew
N ew
N ew
N ew
COST OF SALES
GROSS MARGIN
45
TOTAL SALES
P e ssim istic 1
P e ssim istic 2
P roje cte d
O ptim istic 1
O ptim istic 2
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
1 5 7 ,8 9 9
2 8 0 ,3 3 2
3 1 5 ,3 7 3
3 5 0 ,4 1 5
3 8 5 ,4 5 6
4 2 0 ,4 9 7
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
1 ,8 0 3
1 ,2 7 4
1 ,0 5 2
2 ,5 4 6
107
EXPENSES
A c c ounting
A dvertis ing / M arketing
Bad D ebt
Bank C harges
Bus ines s L ic ens e
Bus ines s N ame Searc h &
Regis tration
O ther L ic ens es
C ons ulting Fees
D elivery, Freight & P os tage
D eprec iation
D ues , Fees , Subs c riptions &
Royalties
I ns uranc e
I nteres t on L oans
I nteres t on SH /P rivate
L oans
L egal Fees
M is c ellaneous E xpens es
O ffic e Supplies
P roperty Tax E xpens e
Rent or L eas e
Repairs & M aintenanc e
Shop Supplies
Telephone &
C ommunic ations
Travel E xpens e
U tilities
V ehic le E xpens e
Wages / Salaries - M G M T
Wages / Salaries - E M P
Wage Benefits
O ther E xpens es
T O TA L E XP E N SE S
Operating Income
Less L/C Interest
NET INCOME BFR TAX
50
50
50
50
50
266
0
4 ,2 0 1
1 7 ,9 4 4
266
0
4 ,2 0 1
1 7 ,9 4 4
266
0
4 ,2 0 1
1 7 ,9 4 4
266
0
4 ,2 0 1
1 7 ,9 4 4
266
0
4 ,2 0 1
1 7 ,9 4 4
2 ,5 4 6
9 ,2 1 9
2 ,5 4 6
9 ,1 1 7
2 ,5 4 6
9 ,0 2 8
2 ,5 4 6
8 ,9 4 0
2 ,5 4 6
8 ,8 3 8
0
891
3 ,1 8 3
6 ,6 9 5
0
1 ,2 7 3
0
0
891
3 ,1 8 3
6 ,6 9 5
0
1 ,2 7 3
0
0
891
3 ,1 8 3
6 ,6 9 5
0
1 ,2 7 3
0
0
891
3 ,1 8 3
6 ,6 9 5
0
1 ,2 7 3
0
0
891
3 ,1 8 3
6 ,6 9 5
0
1 ,2 7 3
0
1 ,2 7 3
1 ,2 7 3
1 ,2 7 3
1 ,2 7 3
1 ,2 7 3
0
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
0
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
0
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
0
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
0
3 8 ,1 9 3
1 ,2 7 3
2 5 ,4 6 2
1 2 7 ,3 0 8
1 1 ,7 1 2
0
2 5 8 ,2 7 1
2 5 8 ,1 6 9
2 5 8 ,0 8 0
2 5 7 ,9 9 2
2 5 7 ,8 9 0
1 0 9 ,8 3 8
1 0 9 ,9 4 0
1 1 0 ,0 2 9
1 1 0 ,1 1 7
1 1 0 ,2 1 9
1 0 9 ,8 3 8
1 0 9 ,9 4 0
1 1 0 ,0 2 9
1 1 0 ,1 1 7
1 1 0 ,2 1 9
2 1 ,9 6 8
2 1 ,9 8 8
2 2 ,0 0 6
2 2 ,0 2 3
2 2 ,0 4 4
NET INCOME
8 7 ,8 7 0
8 7 ,9 5 2
8 8 ,0 2 3
8 8 ,0 9 4
8 8 ,1 7 5
46
NET INCOME
SENSITIVITY A NA LYSIS - YEA R 3 - PRO-FORMA CA SH FLOW STA TEMENT
NA ME: Sample Restaurant Business
Plan
P e ssim istic 2
O ptim istic 1
O ptim istic
2
TOTAL SALES
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
C as h Sales
3 0 D ays R.O .A .
6 0 D ays R.O .A .
9 0 D ays R.O .A .
O ther R.O .A .
C ontributed C as h
E quity
L oans /L eas es P roc eeds
D eprec iation (A dd Bac k)
A c c ounts P ayable I nc reas e
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
2 0 0 ,1 1 3
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
2 0 0 ,0 6 2
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
2 0 0 ,0 1 8
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
1 9 9 ,9 7 4
5 2 6 ,0 0 8
0
0
0
0
0
0
0
1 7 ,9 4 4
1 9 9 ,9 2 2
T O TA L C A SH I N
7 4 4 ,0 6 5
7 4 4 ,0 1 4
7 4 3 ,9 7 0
7 4 3 ,9 2 6
7 4 3 ,8 7 4
1 5 9 ,8 9 9
2 4 0 ,3 2 7
1 7 ,9 4 4
0
4 ,3 9 4
1 7 ,2 3 3
1 9 8 ,6 0 0
0
0
2 1 ,9 6 8
1 5 9 ,8 9 9
2 4 0 ,2 2 5
1 7 ,9 4 4
0
4 ,3 9 8
1 7 ,2 6 1
1 9 9 ,0 4 1
0
0
2 1 ,9 8 8
1 5 9 ,8 9 9
2 4 0 ,1 3 6
1 7 ,9 4 4
0
4 ,4 0 1
1 7 ,2 8 2
1 9 9 ,4 2 4
0
0
2 2 ,0 0 6
1 5 9 ,8 9 9
2 4 0 ,0 4 8
1 7 ,9 4 4
0
4 ,4 0 5
1 7 ,3 0 6
1 9 9 ,8 0 6
0
0
2 2 ,0 2 3
1 5 9 ,8 9 9
2 3 9 ,9 4 6
1 7 ,9 4 4
0
4 ,4 0 9
1 7 ,3 3 3
2 0 0 ,2 4 7
0
0
2 2 ,0 4 4
6 6 0 ,3 6 5
6 6 0 ,7 5 6
6 6 1 ,0 9 2
6 6 1 ,4 3 1
6 6 1 ,8 2 2
N E T C A SH G A I N /L O SS
C A SH AT STA RT
C U M U L AT I V E C A SH
L E SS M I N . C A SH BA L .
T O TA L L /C RE Q U I RE D
8 3 ,7 0 0
2 3 ,2 1 0
1 0 6 ,9 1 0
2 0 ,0 0 0
0
8 3 ,2 5 8
8 4 ,2 0 2
1 6 7 ,4 6 0
2 0 ,0 0 0
0
8 2 ,8 7 8
1 4 7 ,3 3 0
2 3 0 ,2 0 8
2 0 ,0 0 0
0
8 2 ,4 9 5
2 1 0 ,3 4 0
2 9 2 ,8 3 5
2 0 ,0 0 0
0
8 2 ,0 5 2
2 7 0 ,8 8 2
3 5 2 ,9 3 4
2 0 ,0 0 0
0
SURPLUS CASH
1 0 6 ,9 1 0
1 6 7 ,4 6 0
2 3 0 ,2 0 8
2 9 2 ,8 3 5
3 5 2 ,9 3 4
0
1 6 ,6 7 6
2 4 ,0 0 0
0
1 6 ,6 7 2
2 4 ,0 0 0
0
1 6 ,6 6 8
2 4 ,0 0 0
0
1 6 ,6 6 5
2 4 ,0 0 0
0
1 6 ,6 6 0
2 4 ,0 0 0
LESS:
A C C T. RE C E I V A BL E
A C C T. P A Y A BL E
I N V E N T O RY L E V E L
47
CURRENT ASSETS
P e ssim istic 2
P roje cte d
O ptim istic 1
C as h O n H and
A c c ounts Rec eivable
I nventory
O ther C urrent A s s ets
1 0 6 ,9 1 0
0
2 4 ,0 0 0
0
1 6 7 ,4 6 0
0
2 4 ,0 0 0
0
2 3 0 ,2 0 8
0
2 4 ,0 0 0
0
2 9 2 ,8 3 5
0
2 4 ,0 0 0
0
3 5 2 ,9 3 4
0
2 4 ,0 0 0
0
TOTAL CURRENT
ASSETS
1 3 0 ,9 1 0
1 9 1 ,4 6 0
2 5 4 ,2 0 8
3 1 6 ,8 3 5
3 7 6 ,9 3 4
Building(s )
Renovations / L eas ehold
I mp.
M anufac turing / Warehous e
E quipment
A c c umulated D eprec iation
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
1 5 0 ,0 0 1
6 8 ,0 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
5 4 ,5 0 0
4 9 ,2 8 2
4 9 ,2 8 2
4 9 ,2 8 2
4 9 ,2 8 2
4 9 ,2 8 2
2 2 3 ,2 1 9
2 2 3 ,2 1 9
2 2 3 ,2 1 9
2 2 3 ,2 1 9
2 2 3 ,2 1 9
3 5 4 ,1 2 9
4 1 4 ,6 7 9
4 7 7 ,4 2 7
5 4 0 ,0 5 4
6 0 0 ,1 5 3
0
1 6 ,6 7 6
1 8 ,3 9 0
0
1 6 ,6 7 2
1 8 ,4 0 7
0
1 6 ,6 6 8
1 8 ,4 1 8
0
1 6 ,6 6 5
1 8 ,4 3 2
0
1 6 ,6 6 0
1 8 ,4 4 8
TOTAL CURRENT
3 5 ,0 6 6
3 5 ,0 7 9
3 5 ,0 8 6
3 5 ,0 9 7
3 5 ,1 0 8
1 4 7 ,2 2 8
1 4 7 ,1 2 1
1 4 7 ,0 3 2
1 4 6 ,9 3 8
1 4 6 ,8 3 0
1 8 ,3 9 0
1 8 ,4 0 7
1 8 ,4 1 8
1 8 ,4 3 2
1 8 ,4 4 8
1 2 8 ,8 3 8
1 2 8 ,7 1 4
1 2 8 ,6 1 4
1 2 8 ,5 0 6
1 2 8 ,3 8 2
1 6 3 ,9 0 4
1 6 3 ,7 9 3
1 6 3 ,7 0 0
1 6 3 ,6 0 3
1 6 3 ,4 9 0
FIXED ASSETS
TO TAL ASSETS
CURRENT LIABILITIES
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
7 2 ,0 0 0
1 0 ,0 0 0
2 4 ,7 4 8
1 0 9 ,8 3 8
4 ,3 9 4
2 1 ,9 6 8
0
1 0 ,0 0 0
8 5 ,3 3 2
1 0 9 ,9 4 0
4 ,3 9 8
2 1 ,9 8 8
0
1 0 ,0 0 0
1 4 8 ,1 0 5
1 1 0 ,0 2 9
4 ,4 0 1
2 2 ,0 0 6
0
1 0 ,0 0 0
2 1 0 ,7 6 3
1 1 0 ,1 1 7
4 ,4 0 5
2 2 ,0 2 3
0
1 0 ,0 0 0
2 7 0 ,8 9 7
1 1 0 ,2 1 9
4 ,4 0 9
2 2 ,0 4 4
0
TOTAL EQUITY
1 9 0 ,2 2 4
2 5 0 ,8 8 6
3 1 3 ,7 2 7
3 7 6 ,4 5 2
4 3 6 ,6 6 3
3 5 4 ,1 2 8
4 1 4 ,6 7 9
4 7 7 ,4 2 7
5 4 0 ,0 5 5
6 0 0 ,1 5 3
48
P e ssim istic 2
O ptim istic 1
O ptim istic
2
C O ST O F GO O DS SO LD (%)
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
3 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
7 0 .0 %
4 9 .1 %
4 9 .1 %
4 9 .1 %
4 9 .0 %
4 9 .0 %
2 0 .9 %
2 0 .9 %
2 0 .9 %
2 0 .9 %
2 1 .0 %
C UR R ENT R ATIO
3 .7 : 1
5 .5 : 1
7 .2 : 1
9 .0 : 1
1 0 .7 : 1
Q UIC K R ATIO
3 .0 : 1
4 .8 : 1
6 .6 : 1
8 .3 : 1
1 0 .1 : 1
0 :1
0 :1
0 :1
0 :1
0 :1
SALES TO EQ UITY
2 .8 : 1
2 .1 : 1
1 .7 : 1
1 .4 : 1
1 .2 : 1
1 .2 : 1
0 .9 : 1
0 .7 : 1
0 .6 : 1
0 .5 : 1
0 .2 : 1
0 .1 : 1
0 .1 : 1
0 .1 : 1
0 .1 : 1
0 .9 : 1
0 .7 : 1
0 .5 : 1
0 .4 : 1
0 .4 : 1
1 0 7 .2 %
1 0 7 .3 %
1 0 7 .3 %
1 0 7 .4 %
1 0 7 .5 %
4 6 .2 %
3 5 .1 %
2 8 .1 %
2 3 .4 %
2 0 .2 %
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
5 2 6 ,0 0 8
3 6 8 ,9 5 9
3 6 8 ,8 1 3
3 6 8 ,6 8 6
3 6 8 ,5 6 0
3 6 8 ,4 1 4
3 0 ,7 4 7
3 0 ,7 3 4
3 0 ,7 2 4
3 0 ,7 1 3
3 0 ,7 0 1
7 :1
7 :1
7 :1
7 :1
7 :1
49
John Doe
418 He dge W a y
A ddres s
555-555-5555
C urrent E mployer
if other than Bus ines s
N ame
Assets
Liabilities
25200
A c c ounts P ayable
1200
Savings A c c ounts
I RA or O ther Retirement
A c c ount
A c c ounts & N otes
Rec eivable
L ife I ns uranc e - C as h
Surrender V alue
Stoc ks and Bonds
Real E s tate
A utomobile - P res ent
V alue
O ther A s s ets
52000
0
6540
106000
0
5500
Mo. P a ym e nts -- 80
0
0
250000
23000
84000
0
0
97240
N E T WO RT H
Total A s s ets
358960
456200
Salary
N et I nves tment I nc ome
Real E s tate I nc ome
O ther I nc ome
0
680
0
Section 2. Note Payable to Banks and Others. (Use attachments if necessary. Each attachment must be identified as
a part of this statement and signed.)
Na m e a nd Addre ss of Note holde rs(s)
Am ount O wing
O rigina l Am ount
Monthly P a ym e nt
Inte re st R a te
Se cure d By
Section 3. Stocks and Bonds. (Use attachments if necessary. Each attachment must be identified as a part of this
statement and signed.)
Num be r of Sha re s
Na m e of Se curitie s
C ost
Ma rk e t Va lue
Da te of Acquisition
Section 4. Stock in Privately Held Companies. (Use attachments if necessary. Each attachment must be identified as
a part of this statement and signed.)
C om pa ny Na m e
Num be r of Sha re s
Estim a te d Ma rk e t Va lue
50
Section 5. Real Estate Owned. (List each parcel separately. Each attachment must be identified as a part of this
statement and signed.)
House
som e whe re
2001
150000
250000
he re
444444
84000
618
Section 6. Other Personal Property and Other Assets. (Describe, and if any is pledged as security, state name and
address of lien holder, amount of lien, terms of payment and if delinquent, describe delinquency.)
2010 Ford Ve ntura
Section 7. Accounts and Notes Receivable. (Use attachments if necessary. Each attachment must be identified as a
part of this statement and signed.)
From W hom O wing
Ba la nce O wing
O rigina l Am ount
O rigina l Da te
Due Da te
Section 8. Unpaid Taxes (Describe in detail, as to type, to whom payable, when due, amount, and to what property, if
any, a tax lien attaches.)
Section 10. Life Insurance Held. (Give face amount and cash surrender value of policies - name of insurance company
and beneficiaries.)
Signa ture
Da te
SSN/SIN
51