Thanks for downloading a sample plan

from Bplans.com
This sample business plan was created with Business Plan Pro, the
best selling business planning software.
A sample plan is a great way to get started, but you can’t just print
this out and turn it into the bank. You’re still going to have to put in all
your own information and do all of your own financial forecasts.
With Business Plan Pro, you can easily edit this sample and create your
own financial tables and graphs. You’ll also be able to:



View and edit over 500 more sample plans
Save time with linked financial tables (the formulas are built in,
so you don’t have to do the calculations!)
Benefit from tons of help, advice, and resources.
Present your plan with confidence, with automatic charts and
graphs corresponding to your financial data.

Click here to redeem your $20 Business Plan Pro credit today!

Cover Page

This sample business plan has been made available to users of Business Plan Pro®, business
planning software published by Palo Alto Software, Inc. Names, locations and numbers may have
been changed, and substantial portions of the original plan text may have been omitted to preserve
confidentiality and proprietary information.
You are welcome to use this plan as a starting point to create your own, but you do not have
permission to resell, reproduce, publish, distribute or even copy this plan as it exists here.
Requests for reprints, academic use, and other dissemination of this sample plan should be emailed
to the marketing department of Palo Alto Software at marketing@paloalto.com. For product
information visit our website: www.paloalto.com or call: 1-800-229-7526.
Copyright © Palo Alto Software, Inc., 1995-2009 All rights reserved.

reader agrees not to disclose it without the express written permission of _________________________. this document is to be immediately returned to _________________________.Legal Page Confidentiality Agreement The undersigned reader acknowledges that the information provided by _________________________ in this business plan is confidential. It does not imply an offering of securities. ___________________ Signature ___________________ Name (typed or printed) ___________________ Date This is a business plan. Upon request. other than information which is in the public domain through other means and that any disclosure or use of same by reader. may cause serious harm or damage to _________________________. . It is acknowledged by reader that information to be furnished in this business plan is in all respects confidential in nature. therefore.

...............................2 2.....8 Table: Personnel...................0 Executive Summary......4 3...................................13 7..................................................8 6..............................................................................1 Table: Personnel....................................0 Company Summary.............................................................................................10 ...................6 5................................................................................8 7..........................................................................................................................................................................................................................................................................................................................................................................................................10 Table: Cash Flow.....................................................................................2 Projected Profit and Loss.................2 2...............6 5..................................................................................................................................................................................................4 4...........................................................................................................................................................................................7 Chart: Sales Monthly...............................................................................1 Competitive Edge...............................................9 Table: Profit and Loss..................................................................................................................................0 Financial Plan...........................................................................................................................................................................1 Company Ownership...............................0 Management Summary.............4 Table: Start-up.....................................................................................................................................8 Table: Break-even Analysis.........................................................................................1 Personnel Plan..........................................1 Chart: Highlights.............................Table of Contents 1.......................................................................................8 7........................................5 4...................................................11 Chart: Cash............2 Page 1 ...................2 1...........................................................................................................................................................................................3 Chart: Start-up......................................................................1 ...6 Table: Market Analysis................................................................................................2 Sales Strategy...................................2 Mission.....................................................................1 Break-even Analysis...........................................................................0 Market Analysis Summary...........0 Strategy and Implementation Summary.........................................................................................................................................................................................................................................................................................1 Objectives..............................6 5............................................................................................................................................................................................................8 Chart: Break-even Analysis........................................................................................5 Business Ratios.....................................................................................................................................................................0 Services....................7 Table: Sales Forecast...................................................12 7....................................................................................................................................................................................................2 Table: Start-up Funding.......................................................................................................................................................................................................................................................................................................................................................................9 7...............................7 6....................................................................................................2 Start-up Summary..........................................................................................................................................................2 2............................................5 Chart: Market Analysis (Pie)......................................................................................................................................................................................4 Projected Balance Sheet.....................................13 Table: Balance Sheet.........................................................................................................................................13 Table: Ratios.....................2 1..........9 Chart: Profit Monthly.....1 Market Segmentation...............................................................................................14 Table: Sales Forecast.................................................

.....................................................................Table of Contents ..........................................................................6 Table: Balance Sheet...........................................................................................................3 Table: Profit and Loss................................................................................................4 ............................................................................................................................2 Table: General Assumptions............................................................................................................................................................................................................................................................................................................................................................................................................................................3 ....................................................................................................7 Page 2 ......................................................................................................................................5 ..............4 Table: Cash Flow......................................

5% on sales by the end of year three. Page 1 . Additionally.Studio67 . Jane's financial control skills will be invaluable in keeping Studio67 on track and profitable. Lastly. Studio67 does plan to raise menu rates as the restaurant gets more and more crowded. Andrew Flounderson will be the general manager. Oregon. Additionally.000 potential customers. Jane has seven years experience as an Arthur Andersen CPA. Profitability will be reached by year two. the restaurant procures local foods when possible.000. Chef Mario has over 12 years of experience and is a published. Ethnic recipes will be used to provide the customers with a diverse. recognizing the trend within the restaurant industry for the demand for healthy cuisine. Jane Flap will be responsible for all of the finance and accounting functions.000 in sales by the end of year two and produce net profits of over 7. success will be ensured by offering a high-quality service and extremely clean. Studio67 can generate over $365. Customers Studio67 believes that the market can be segmented into four distinct groups that it aims to target. unusual menu. An emphasis on organic ingredients is based on Studio67's dedication to sustainable development. Chef Mario will also be emphasizing healthy dishes. Studio67's emphasis will be on organic and creative ethnic food. a new medium-sized restaurant located in a trendy neighborhood of Portland. Management Studio67 has assembled a strong management team. Studio67 has chef Marion Langostino who will be responsible for the back-end production of the venture.Restaurant 1. Studio67 forecasts that the majority of purchases will be from the chef's recommendations. and to make sure that they are charging a premium for the feeling of being in the "in crowd. The last group which is particularly interested in the menu's healthy offerings is dieting women which number 350. The third group is rich hippies who naturally desire organic foods as well as ethnic cuisine. Services Studio67 offers Portlanders a trendy. reducing their dependence on fossil fuels used for transportation.000 in the Portland area.0 Executive Summary This restaurant business plan is for Studio67. Chef Mario Langostino has a large repertoire of ethnic ingredients and recipes." The market and financial analyses indicate that with a start-up expenditure of $141.000 in sales by year one. $565. Andrew has extensive management experience of organizations ranging from six to 45 people.000 people. visible fixture in the Portland community. fun place to have great food in a social environment. non-greasy food with interesting twists. The second group that will be targeted is young happy customers which are growing at an annual rate of 8% with 150. Most important to Studio67 is the financial success which will be achieved through strict financial controls. The first group is the lonely rich which number 400.

more than half a million the second. owned by its founders. less than $400K the second year.Studio67 . and a rewarding place to work for the employees.000 $600.000 $100. but we believe this will be achieved by offering high-quality service and extremely clean.000 Sales $400. Sales of $350K the first year. Page 2 . Jane focuses on the financial issues and Andrew on the personnel issues. interesting food that is also very good for the people who eat there. better than 7. We focus on organic and creative food.000 $0 Year 1 Year 2 Year 3 1. 2. 2. The restaurant will be located in a prime neighborhood of Portland. 1.000 Net Profit $200. 2. medium-sized restaurant.000 $500. combining an intriguing atmosphere with excellent. non-greasy food with interesting twists. 3.Restaurant Chart: Highlights Highlights $800. Personnel costs less than $300K the first year.000 $700.5% profits on sales by year three.2 Start-up Summary The founders of the company are Andrew Flounderson and his companion Jane Flap. Most important to us is our financial success.0 Company Summary Studio67 is a single-unit.000 Gross Margin $300. 2.1 Objectives 1.1 Company Ownership The restaurant will start out as a simple sole proprietorship. We want fair profit for the owners. Jane earned her business major undergraduate degree from the University of Berkeley.2 Mission Studio67 is a great place to eat. Profitable in year two.

000 Total Capital and Liabilities $138. to start up the company.000 $88.000 $0 $88.000 $141.000 Page 3 .000 $138.000 $0 $101.000 in capital.000 Assets Non-cash Assets from Start-up Cash Requirements from Start-up Additional Cash Raised Cash Balance on Starting Date Total Assets $50. Table: Start-up Funding Start-up Funding Start-up Expenses to Fund Start-up Assets to Fund Total Funding Required $3. The place is already equipped as a restaurant so we plan to come up with a total of $40.000 $1.000 $0 $40.000 Loss at Start-up (Start-up Expenses) Total Capital ($3. plus a $100.Studio67 .000 Total Funding $141.000 Liabilities and Capital Liabilities Current Borrowing Long-term Liabilities Accounts Payable (Outstanding Bills) Other Current Liabilities (interest-free) Total Liabilities $0 $100.000 $15.000 per month.000 SBA-guaranteed loan.000 Capital Planned Investment Investor 1 Investor 2 Additional Investment Requirement Total Planned Investment $25.Restaurant We have found the location and secured the lease for $2.000 $138.000) $37. We will be able to set up shop in time to begin turning back a profit by the end of month eleven and be profitable in the second year.

We will be extremely ecologically conscious Page 4 . Organic Ingredients The organic ingredient element will allow us to price to the extremely wealthy Internet entrepreneurs who are looking to spend an exorbitant amount of money to have peace of mind that their money is still coming back to themselves.000 Start-up Assets Cash Required Other Current Assets Long-term Assets Total Assets $88.000 $60.000 $1.000 $120.Studio67 .000 $3.000 $1. Other Total Start-up Expenses $1. This will help us to reduce waste and plan ingredients and purchasing.000 $50.0 Services The Menu The menu is going to be extremely simple but changing every day.000 $0 $138.000 $0 Expenses Assets Investment Loans Table: Start-up Start-up Requirements Start-up Expenses Legal Stationery etc.000 $80.000 $40.000 Total Requirements $141.Restaurant Chart: Start-up Start-up $140. We will keep a small group of constants on the menu and then feature a chef's recommendation that we plan to have 85% of meals ordering.000 $100.000 3.000 $20.

Studio67 will have tables of women meeting like they do in shows like Sex and the City. Young Happy Couples The restaurant will have an atmosphere that encourages people to bring dates and to have couples arrive.Restaurant as well. it is particularly easy to separate them from their money again . which is a feeling of being in the "in crowd" and having "gotten it" in life.1 Market Segmentation The Lonely Rich Most of the lonely rich are tech workers these days. and our artwork will reflect the world influences that are core to the attitude of the Studio67 chef. Because this wealth has come fairly easily for them. authentic ingredients necessary to hold true to these varied and interesting cultural recipes. They wear tie-die but drive BMWs and crave the feeling of being in a social circle that is changing the world . Page 5 . The Rich Hippies The rich hippies in Portland are a massive group with tremendous influence over the city's government and private enterprise. and to make sure we are charging a premium for the feeling of being in the "in crowd.0 Market Analysis Summary Because of the founders' connections within the very trendy area of Portland. Dieting Women The organic food menu will always have a line of extremely delicious very low-fat meals. we have an excellent feel for the area and its core group of customers. It won't be awkward for others. Their life has become their website servers and code they write. Although the crew will be different and not connect with each other in each segment. Eating at Studio67 will feel like having contributed to the Sierra Club and drinking fresh squeezed orange juice. These young couples are generally very successful but balanced and won't be spending as much on drinks. They will all share something alike. but desperately want to get away from it and use the money they are racking up. and most of those tech workers are Internet workers. to discuss all types of matters while feeling good about the food they eat.they spend the most on drinks. appetizers and tips. and the people who help them to make the decisions in that world. each segment is complementary to the others. They hang out with each other. Interior Accoutrements People need to keep life interesting. We will endeavor to procure all the traditional. We do plan to raise menu rates as the restaurant gets more and more crowded.even if in different ways than in their glory days. Ethnic Ingredients and Recipes Our chef will have great latitude in designing and producing menu offerings from many different world cultures.Studio67 ." 4. 4. and spread this across our literature. We will cater to their ecological ideology and contribute to charities to help them part with more of their money. and Studio67 does want to be a social place where people meet each other and develop a network.

074 315. interesting food.500 1.00% 7.505.000 484.000 250.000 374.Restaurant Chart: Market Analysis (Pie) Market Analysis (Pie) Lonely Rich Young Happy Couples Rich Hippies Dieting Women Other Table: Market Analysis Market Analysis Potential Customers Growth Lonely Rich Young Happy Couples Rich Hippies Dieting Women Other Total 10% 8% 6% 7% 5% 7.887 CAGR 10.87% Year 1 Year 2 Year 3 Year 4 Year 5 400.400 188.Studio67 .619 458.000 150.healthy.754 428. and an environment that attracts "trendy" people like a magnet.87% 5. Page 6 .125 1.640 204.881 1.395. the chef. and the tie-in to what's trendy.00% 5.00% 6.900 400.00% 8.0 Strategy and Implementation Summary Our strategy is simple.00% 7.957 297.779 60.765 57.500 52. not in the plan.000 1. 5.000 265.757 585. Implementation isn't simple.000 162. we intend to succeed by giving people a combination of great.000 440.775 1.000 350.700 532.294.200.624. the environment.1 Competitive Edge Our competitive edge is the menu.000 174. but that's in the doing of it.960 280.715 55.000 50.

560 $525.000 $675.822 11.500 Unit Prices Meals Drinks Other Year 1 $15.00 $10.500 1.000 68.000 Year 1 $2.00 $10.750 $500 $90.250 $1.644 $5.00 Year 2 $15.330 $22.000 45.000 $5.2 Sales Strategy As the table shows.00 $2.Restaurant 5.000 $8.000 17.000 $10.000 Unit Sales Sales Meals Drinks Other Total Sales Direct Unit Costs Meals Drinks Other Direct Cost of Sales Meals Drinks Other Page 7 .00 $0.000 $11. Chart: Sales Monthly Sales Monthly $60.000 Meals Drinks $30.50 $1.00 Year 2 $2.00 $0.500 500 53.830 $2. and to double that by the third year of the plan.000 $565.000 22.400 $367.000 $45.000 $40.00 $45.708 $240 $70.000 Other $20.00 Year 3 $2.Studio67 .000 $730.477 35.00 $342.000 $50. we intend to deliver sales of about $350K in the first year.00 $10.000 $35.50 $1.00 $0.415 240 34.50 $1.000 $10.000 $0 Month 1 Month 3 Month 5 Month 7 Month 9 Month 11 Month 2 Month 4 Month 6 Month 8 Month 10 Month 12 Table: Sales Forecast Sales Forecast Year 1 Year 2 Year 3 Meals Drinks Other Total Unit Sales 22.00 $2.00 $2.00 Year 3 $15.

000 $65.000 $130.000 of our own capital.205 $34.592 $79.000 guaranteed by the SBA as a 10-year loan. and fixed costs.171 Assumptions: Average Per-Unit Revenue Average Per-Unit Variable Cost Estimated Monthly Fixed Cost $10. per-unit cost.000 $52.66 $1. Mario Langostino. but these conservative assumptions make for a better estimate of real risk. We realize that this is not really the same as fixed cost.000 $410. fairly compensated. Table: Personnel Personnel Plan Year 1 Year 2 Year 3 $60.000 Manager Hostess Chef Cleaning Waiters Other Total People Total Payroll 7. is already on board and has a published cookbook that will add prestige to the restaurant immediately. 7. 6. These are presented as per-unit revenue.000 $35.1 Break-even Analysis Our break-even analysis is based on the average of the first-year numbers for total sales by meal served.0 Management Summary Andrew has great experience managing personnel and we are quite confident of his ability to find the best staff possible.000 $42. and to borrow $100.000 $55.Studio67 . and all operating expenses.50 $29.000 10 $70. We will be looking to find a young.000 $54.000 12 $282.000 $40.000 $357. We think the planned staff is in good proportion to the size of the restaurant and projected revenues.Restaurant Subtotal Direct Cost of Sales $51.000 8 $65.250 $102. Our chef. we expect to invest in a good team.000 $72. ultra-hip staff to make sure we add the edge that makes Studio67 so trendy. This provides the bulk of the start-up financing required. total cost of sales.000 $30.000 $50.375 Page 8 .000 $45.0 Financial Plan We expect to raise $40.000 $60.000 $100.250 6.1 Personnel Plan As the personnel plan shows.000 $24. Table: Break-even Analysis Break-even Analysis Monthly Units Break-even Monthly Revenue Break-even 3.

000 $12.000) ($16.000) ($8.000 $4.000 $16. we expect to become barely profitable in the second year of business.000) ($12.Studio67 .000 $5.000) ($25.000 $10.000) ($20.Restaurant Chart: Break-even Analysis Break-even Analysis $20.000 $15.000 $8.000) ($10.2 Projected Profit and Loss As the profit and loss table shows.000) ($15. and to make an acceptable profit in the third year. Chart: Profit Monthly Profit Monthly $20.000 $0 ($4.000 $0 ($5.000) Month 1 Month 3 Month 5 Month 7 Month 9 Month 11 Month 2 Month 4 Month 6 Month 8 Month 10 Month 12 Page 9 .000) 0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 7.

560 $51.750 85.673 $0 $38.Studio67 .200 $42.000 $27.105 Net Profit Net Profit/Sales ($46.96% $485.532) ($36.750 85.57% $21.887 $7.260 $53.306 $82.250 $0 $79.532) $9.250 Gross Margin Gross Margin % $315.97% $627.969 85.592 $565.88% $56.250 $0 $102.000 $35.000 $0 $1.110 $8.830 $0 $1.000 $102.000 $72.110 $38.550 $0 $410.300 $0 $357.500 $447.250 $730.122 $0 $1.500 $0 Total Operating Expenses $352.806 $7.000 $79.99% Payroll Sales and Marketing and Other Expenses Depreciation Utilities Payroll Taxes Other $282.592 $0 $51.637 $19.323 $61.806 $82.640 $544.Restaurant Table: Profit and Loss Pro Forma Profit and Loss Year 1 Year 2 Year 3 Sales Direct Cost of Sales Other Total Cost of Sales $367.945 Profit Before Interest and Taxes EBITDA Interest Expense Taxes Incurred ($36.68% Expenses Page 10 .204) -12.063 7.917 3.

462 $109. VAT.Studio67 . HST/GST Received New Current Borrowing New Other Liabilities (interest-free) New Long-term Liabilities Sales of Other Current Assets Sales of Long-term Assets New Investment Received Subtotal Cash Received Expenditures Expenditures from Operations Cash Spending Bill Payments Subtotal Spent on Operations Additional Cash Spent Page 11 .584 $0 $0 $0 $15.968 $399.968 $357.000 $730.584 $410.101 $0 $0 $0 $10.560 $367. HST/GST Paid Out Principal Repayment of Current Borrowing Other Liabilities Principal Repayment Long-term Liabilities Principal Repayment Purchase Other Current Assets Purchase Long-term Assets Dividends Subtotal Cash Spent $0 $0 $0 $6.000 $257.337 Cash Received Cash from Operations Cash Sales Subtotal Cash from Operations Additional Cash Received Sales Tax.000 $117.538 Sales Tax.560 $0 $0 $0 $0 $0 $0 $0 $565.459 $12.538 Net Cash Flow Cash Balance ($38.3 Projected Cash Flow The cash flow projection shows that starting cost and provisions for ongoing expenses are adequate to meet our needs until the business itself generates its own cash flow sufficient to support operations.Restaurant 7.541) $49. Table: Cash Flow Pro Forma Cash Flow Year 1 Year 2 Year 3 $367.000 $0 $0 $0 $0 $0 $0 $0 $367.000 $0 $0 $0 $0 $0 $0 $0 $730.000 Year 1 Year 2 Year 3 $282. VAT.538 $667.000 $0 $0 $0 $682.000 $0 $0 $0 $552.875 $47.416 $61.000 $185.560 $565.000 $565.133 $0 $0 $0 $406.000 $730.584 $542.

Studio67 .000 $40.000 $0 Month 12 Month 11 Month 10 Month 9 Month 8 Month 7 Month 6 Month 5 Month 4 Month 3 Month 2 Month 1 ($10.000) Page 12 .000 $60.000 Cash Balance $20.000 $70.Restaurant Chart: Cash Cash $80.000 Net Cash Flow $30.000 $10.000 $50.

713 $111.875 $50.161 $68.294 $0 $0 $15.796 $15.000 ($27.204) $12. Industry Profile ratios based on the Standard Industrial Classification (SIC) code 5813.5 Business Ratios Business ratios for the years of this plan are shown below. Eating Places.663 $83.867 $99.875 $40.337 $50.796 $0 $0 $14.000 ($3.459 $0 $0 $0 $111. Table: Balance Sheet Pro Forma Balance Sheet Year 1 Year 2 Year 3 $49.000) ($46.337 $0 $0 $0 $99.Studio67 .693 $0 $0 $21. are shown for comparison.867 $108.875 $109.000 $99.917 $12.459 $61.287) $56.000 ($49.459 $50.204) $99.713 $68.337 Year 1 Year 2 Year 3 $14.875 $0 $0 $0 $159.776 Assets Current Assets Cash Other Current Assets Total Current Assets Long-term Assets Long-term Assets Accumulated Depreciation Total Long-term Assets Total Assets Liabilities and Capital Current Liabilities Accounts Payable Current Borrowing Other Current Liabilities Subtotal Current Liabilities Net Worth 7.867 $90. Page 13 .204) $21.294 $21.459 $40.560 Paid-in Capital Retained Earnings Earnings Total Capital Total Liabilities and Capital $40.776 $159.693 Long-term Liabilities Total Liabilities $93.4 Projected Balance Sheet The table shows projected balance sheet for three years.337 ($9.063 $68.000 $111.204) ($9.000 $159.Restaurant 7.

97% 88.00% 85.84 n.29 $137.60% 43.75% 100.00 0.Studio67 .24 n.68% 81.78 $96.34 7.77% 6.a n.17 30 5.30% Sales Growth Percent of Total Assets Percent of Sales Sales Gross Margin Selling.00% 85.70% 6.00 0.61 0.a n.580 4.72 6.61% 43.a 8.96% 98.98% -46.25% -9.20% 0.32 0.20% 1.663 -3.31 88.44 0.00% 31.a 0.00 0.34% 100.16% 32.27 15% 6.72% 29.65 61.72 0.88% 94.15 1.70 12. Liquidity Ratios Net Working Capital Interest Coverage Additional Ratios Assets to Sales Current Debt/Total Assets Acid Test Sales/Net Worth Dividend Payout Page 14 . to Liab.45% 6.46% 7.00% Current Liabilities Long-term Liabilities Total Liabilities Net Worth 14.34 10.69% 100.00% 44.00 0.64% 11.97% 82. 53.38% 100.30% 100.99% 78.00 n. General & Administrative Expenses Advertising Expenses Profit Before Interest and Taxes Main Ratios Current Quick Total Debt to Total Assets Pre-tax Return on Net Worth Pre-tax Return on Assets Additional Ratios Year 1 Year 2 Year 3 Net Profit Margin Return on Equity -12.05 12.00% 60.a 0.25% 13.22 14% 7.00% 100.00% 0.84% 43.31 7.80% 100.00% 100.a n.72 109.84% 109.94% 100.91 27 3.12% 7.38% 109.20 14% 7.36% 13.16% 11.00% 35.a Activity Ratios Accounts Payable Turnover Payment Days Total Asset Turnover Debt Ratios Debt to Net Worth Current Liab.00% 85.64% 229.a n.50% 39.87% 26.a n.a.a n.Restaurant Table: Ratios Ratio Analysis Year 1 Year 2 Year 3 Industry Profile n.57% 0.70% 28.20% 7.00% 100.40% 7.a n.65% -9.a $84.70% 4.a n.00% 0.00% 3.67% 74.643 10.58 n.25% 501.98 0.80 0.17 26 4.80% 3.52% n.34 56.29% 47.20% 38.31 44.27% 100.00% 0.a n.22% 56.88% 172.18% 0.60% Other Current Assets Total Current Assets Long-term Assets Total Assets 50.14 7.50% 61.90% 0.70% 56.32% 1.

558 $2.00 $15.520 760 20 2.204 $6.50 $1.00 $10.795 $22.00 $2.197 Month 11 3.00 $10.054 $1.00 $2.00 $0.670 $195 $264 $377 $389 $413 $409 $294 $380 $517 $651 $863 $959 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $1.390 $3.498 1.281 $25.00 $0.726 20 5.417 $61.049 $26.00 $2.00 $15.452 $3.602 1.00 $15.835 1.50 $1.033 20 3.256 $41.634 $1.00 $2.00 $2.00 $10.00 $0.350 1.50 $1.00 $2.990 $39.00 $10.00 $2.00 $2.785 $8.800 $30.00 $2.50 $1.00 $0.00 $2.346 $3.554 $1.066 $2.669 $5.407 $3.00 $0.00 $0.50 $1.00 $2.495 $17.632 $26.040 $4.00 $15.665 $17.00 $2.00 $10.00 $0.50 $1.00 $2.50 $1.00 $10.00 $15.695 $2.106 $3.Appendix Table: Sales Forecast Sales Forecast Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 779 390 20 1.505 753 20 2.765 $57.030 $51.660 $3.780 1.515 $3.00 $2.00 $15.00 $2.553 777 20 2.00 $0.780 $24.00 $2.00 $0.470 1.50 $1.50 $1.00% Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 $2.301 20 3.633 817 20 2.652 826 20 2.174 $1.106 $3.506 $1.278 1.266 $2.773 Month 12 $15.00 $10.923 Month 10 3.00 $10.00 $10.451 1.00 $2.00 $2.50 $1.00 $10.602 $3.50 $1.00 $11.595 $22.685 $15.119 Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Meals $15.304 $3.969 $24.561 Month 10 Month 11 Month 12 Unit Sales Meals Drinks Other Total Unit Sales 0% 50% 0% Drinks Other 2.575 $23.00 $10.053 527 20 1.00 $0.00% 0.295 $24.00 $15.00 Sales Meals Total Sales Direct Unit Costs Meals Drinks Other 0.773 $2.50 $1.300 2.189 1.00 $2.010 $3.00 $1.00 $15.00 $0.520 $33.600 1.00 $2.329 $18.737 $3.832 $55.440 $4.902 $7.00 $15.836 Other $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $12.00 $10.066 1.00% 0.649 Direct Cost of Sales Meals Drinks Other Subtotal Direct Cost of Sales Page 1 .00 $0.049 $24.520 $2.00 $15.525 Drinks $780 $1.875 $7.00 $2.00 $2.652 $1.918 20 5.00 $2.173 587 20 1.132 $5.

500 $4.000 $3.000 $3.500 $23.000 $2.000 $3.Appendix Table: Personnel Personnel Plan Manager Hostess Chef Cleaning Waiters Other Total People Total Payroll 0% 0% 0% 0% 0% 0% Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 $5.000 $3.500 $6.500 $4.000 8 $23.500 $4.000 $3.500 $6.000 $3.500 Month 12 $5.500 $23.500 $2.000 8 $5.000 $2.500 $4.000 $3.500 $6.500 $6.500 $4.500 $2.500 $4.500 $2.500 $2.000 8 $5.000 $3.500 $6.000 8 $5.500 $2.000 8 $5.500 $23.500 $4.500 $6.500 $6.000 $2.000 $3.000 8 $5.500 $6.500 $4.000 $3.000 8 $5.500 Month 11 $5.500 $6.500 $23.500 $2.500 $2.000 8 $5.000 $3.500 $2.000 $2.000 $2.500 $2.500 $2.000 8 $23.500 $23.000 8 $5.000 $2.500 $4.000 $2.000 $2.500 $23.500 Month 10 $5.000 8 $23.500 $23.500 $23.500 $4.500 $6.000 $2.500 $2.500 $6.000 $2.000 $2.000 $2.500 $2.000 $3.500 $4.500 $4.500 $6.500 Page 2 .000 8 $23.

00% 10.00% 25.00% 10.00% 0 0 0 0 0 0 0 0 0 0 0 0 Other Page 3 .00% 25.00% Long-term Interest Rate Tax Rate 10.00% 10.00% 25.00% 25.00% 10.00% 10.00% 25.Appendix Table: General Assumptions General Assumptions Plan Month Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 1 2 3 4 5 6 7 8 9 10 11 Month 12 12 Current Interest Rate 10.00% 10.00% 10.00% 10.00% 25.00% 10.00% 10.00% 10.00% 30.00% 10.00% 10.00% 10.00% 25.00% 10.00% 10.00% 25.00% 10.00% 10.00% 25.00% 10.00% 10.00% 25.00% 10.00% 25.00% 10.

632 $52.00% 85.257 $23.583) $5.250 $2.875 $7.256 Month 9 $41.500 $23.049 Month 4 $26.98% 85.250 $2.695 $2.716) ($8.500 $23.525 $0 $0 $100 $3.250 $2.250 $0 $100 $3.390 $3.375 $29.56% -27.541) ($9.470 $22.500 $23.737 $3.375 $29.97% 85.375 $29.501) ($7.525 $0 $0 $100 $3.537 ($18.785 $8.480) ($6.649 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1.250 $2.785 $8.958 $47.875 $21.525 $0 $0 $100 $3.500 $23.660 $3.895 $22.525 $0 $0 $100 $3.520 Month 8 $33.741) ($13.96% 85.669 $5.440 $4.525 $0 $0 $100 $3.649 $10.875 $7.375 $29.375 $29.09% -4.312) ($15.96% Page 4 .583 $18.549) ($13.525 $0 $29.515 $3.295) ($788) $6.250 $2.250 $2.39% -34.480) ($6.066) ($8.250 $2.537 $829 $825 $821 $817 $813 $808 $804 $800 $795 $791 $787 $782 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Net Profit ($19.390 $3.322) ($8.483) ($14.98% 85.525 $0 $0 $100 $3.525 $0 $0 $100 $3.375 $29.375 ($18.293) ($7.870) ($9.500 $23.97% 85.969 Month 7 $24.737 $3.12% -37.892 $14.375 $29.500 $23.832 $55.500 $23.97% 85.97% 85.375 $29.500 $23.417 $61.500 $2.066) ($8.95% 85.257 $23.500 $23.525 $0 $0 $100 $3.525 $0 $0 $100 $3.250 $2.632 Month 5 $26.841) ($6.665 $17.310 $21.660 $3.500 $23.080 $28.755 Net Profit/Sales -152.53% 36.95% $23.483) ($14.250 $2.657) ($7.695 $2.407 $3.407 $3.500 $23.635 $16.49% -91.501) ($7.049 Month 2 $24.095) ($1.535 $22.912 86.525 $0 $0 $100 $3.588 $35.96% 85.561 $1.375 $29.76% 13.440 $4.791 $17.660 $20.716) ($8.375 $29.583 $18.773 $2.97% 85.15% -38.329 Month 6 $18.841) ($6.375 $29.669 $5.525 $0 $0 $100 $3.38% -28.250 $2.281 Month 3 $25.Appendix Table: Profit and Loss Pro Forma Profit and Loss Month 1 Sales Direct Cost of Sales Other Total Cost of Sales Gross Margin Gross Margin % Month 10 Month 11 Month 12 $12.84% 31.67% -73.295) ($788) Expenses Payroll Sales and Marketing and Other Expenses Depreciation Utilities Payroll Taxes Other Total Operating Expenses Profit Before Interest and Taxes EBITDA Interest Expense Taxes Incurred 5% 5% 15% $6.741) ($13.515 $3.773 $2.250 $2.

049 $24.281 $25.632 $26.561 Additional Cash Received Sales Tax.520 $33.441) ($8.178 $35.256 $41.500 $23.500 $23.832 $55.500 $23.975 Sales Tax.365 $10.329 $18.510 ($12.500 $23. VAT.500 $23.119 $34.865 $33.049 $26.969 $24.998 $32.879 $36.271 $32.714 $33.106 $34.783 $31.561 Subtotal Cash from Operations $12.283 $8.500 $1.490 $33. VAT.156 $11.432 $34.783 $23.123 $10.049 $26.281 $25.843 $32.604 $14.500 $23.665 $17.049 $26.632 $26.838) ($9.Appendix Table: Cash Flow Pro Forma Cash Flow Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Cash Received Month 10 Month 11 Month 12 Cash from Operations Cash Sales $12.832 $55.049 $24.969 $24.343 $9.057) ($7.632 $26.417 $61.106 $10.329 $18.051 Subtotal Cash Spent Net Cash Flow ($922) Page 5 .500 $23.832 $55.423 $10.500 $23.281 $25.923 $33.329 $18.520 $33.427 $18.862) $6.417 $61.104 $37.475 $24.103) ($15.500 $23.00% Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Expenditures from Operations Cash Spending $23.500 $23.382 $34.498 $9.561 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Other Liabilities (interestfree) New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $12.587) ($8.634 $38.256 $41.665 $17.969 $24.214 $10.520 $33.256 $41.500 $23.656 $34.405 $36.606 $33.623 $33. HST/GST Paid Out $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Principal Repayment of Current Borrowing Other Liabilities Principal Repayment Long-term Liabilities Principal Repayment Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $488 $492 $496 $500 $505 $509 $513 $517 $522 $526 $530 $535 Bill Payments Subtotal Spent on Operations Additional Cash Spent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $25.379 $12.665 $17.049 $24. HST/GST Received New Current Borrowing Subtotal Cash Received Expenditures 0.387) ($8.356 $33.606) ($15.219 $34.417 $61.

472 $26.408 $49.625 $26.198 $7.459 Page 6 .058 $34.115 $42.954 $51.981 $2.369 $10.Appendix Cash Balance $75.120 $1.394 $59.

866 Starting Balances Month 10 Month 11 Month 12 Current Assets Cash Other Current Assets Total Current Assets Long-term Assets Long-term Assets Accumulated Depreciation Total Long-term Assets Total Assets Liabilities and Capital Month 5 Month 6 Month 7 Month 8 $9.638) ($53.429) ($49.123 $13.707 $99.Appendix Table: Balance Sheet Pro Forma Balance Sheet Assets Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 $88.543) $60.120 $40.472 $40.472 $26.198 $50.058 $40.000 ($3.458 $106.625 $26.796 Long-term Liabilities Total Liabilities $100.663 Paid-in Capital Retained Earnings Earnings Total Capital Total Liabilities and Capital $40.673) ($30.120 $1.369 $50.459 Month 1 Month 2 Month 3 Month 4 $8.000 $0 $0 $0 $125.198 $0 $0 $0 $57.832) ($23.174) $101.459 $50.981 $2.688 ($7.954 $40.000 $109.596 $97.472 $0 $0 $0 $76.638) $52.000 $101.147 $109.497 $105.524 $108.000 $75.115 $0 $0 $0 $92.000 $40.807 $98.120 $0 $0 $0 $51.000 $52.959) ($31.408 $49.221) ($55.000 ($3.524 $95.867 $108.954 $50.123 $0 $0 $12.512 $107.981 $40.408 $50.058 $0 $0 $0 $84.027 $9.000 $99.965 $0 $0 $13.174) ($7.766 $0 $0 $9.000 $60.000 ($3.174) ($15.000 $10.932 $107.115 $50.077 $0 $0 $10.543) ($44.890 $97.000 ($3.000) ($34.000 ($3.000 ($3.024 $107.032 $10.000 $50.000) ($92.000) ($68.429) ($31.000 ($3.429) $57.000 $76.000 ($3.221) $51.954 $51.954 $0 $0 $0 $101.115 $42.032 $0 $0 $10.221) ($49.010 $107.000 $84.198 $7.124) ($23.980 $105.204) $99.459 $0 $0 $0 $138.000) ($46.000 $138.408 $40.673) ($44.369 $10.120 $50.058 $50.195 $0 $0 $8.959) $76.638) ($55.625 $40.147 Page 7 .000) ($81.394 $0 $0 $0 $109.394 $50.673) $76.000 ($3.519 $107.000 $92.027 $0 $0 $9.000 ($3.688 $125.472 $50.290 $98.204) Net Worth $2.625 $50.787 $0 $0 $8.204) ($9.124) ($30.000) ($44.778 Month 9 Month 10 Month 11 Month 12 Current Liabilities Accounts Payable Current Borrowing Other Current Liabilities Subtotal Current Liabilities $1.408 $0 $0 $0 $99.000 ($3.959) ($9.961 $0 $0 $10.758 $95.000 $57.000) ($19.965 $14.367 $93.000 $99.459 $37.000 $17.369 $40.394 $40.042 $96.000 ($3.000) ($60.369 $0 $0 $0 $60.195 $8.402 $108.312) $17.394 $59.000) ($90.000 $125.055 $94.981 $50.000) $0 $37.778 $0 $0 $9.000 $0 $0 $1.961 $12.543) ($53.796 $0 $0 $14.766 $9.000) ($67.853) $2.419 $94.832) $92.787 $9.866 $0 $0 $9.000 $51.198 $40.077 $10.000) ($52.058 $34.020 $107.832) ($15.981 $0 $0 $0 $52.625 $0 $0 $0 $76.000 $138.000 $101.124) $84.000 ($3.000) ($86.000 $76.115 $40.

Sign up to vote on this title
UsefulNot useful