Company:

Month:
Food Sales
Beverage Sales
Other Sales
GROSS SALES

Cost of Sales
Cost of Food
Cost of Beverage
Cost of Other
TOTAL COST OF SALES

GROSS PROFIT

General and Administrative

Employee Salaries
Management Salaries
Employer Taxes/Benefits
Workers Compensation
Advertising
Auto
Discounts/Promotions
Credit Card Charges
Insurance
Legal and Professional Fees
Linen
Misc. Other
Monthly Services
Office Supplies
Paper Supplies
Rent
Repair and Maintenance
Small Equipment
Telephone
Garbage
Utilities
Total Gen. and Admin. (Fixed)
NET PROFIT OR LOSS
SBA Loan
Cash Flow After Financing
Draw
Net Cash Flow
Revised 1/02
Labor Analysis

Front of the House Shifts

Lunch Mon Tues Wed Thurs Friday Sat Sunday Total Back of the House
Wait 2 2 2 2 2 10
Bar 1 1 2 Lunch Hourly Hours/Day Daily Weekly Monthly
Bus 0 Sous Chef $12.00 8 $96.00 $480.00 $2,040.00
Pantry $8.00 0 $0.00 $0.00 $0.00
Dinner Dish/Prep (two days/ $7.00 4 $28.00 $140.00 $595.00
Wait 2 2 2 2 2 10 Total Lunch $124.00 $2,635.00
Bar 1 1 2
Bus 0 Dinner
Host 0 Prep/Saute( 3 days) $12.00 8 $96.00 $480.00 $2,040.00
Pastry $11.00 $0.00 $0.00 $0.00
Front of the House Hours Pantry $8.00 $0.00 $0.00 $0.00
Dish/Prep (7 days) $7.00 4 $28.00 $140.00 $595.00
Lunch Mon Tues Wed Thurs Friday Sat Sunday Total Total Dinner $124.00 $0.00 $2,635.00
Wait 0 0 10 10 10 10 10 50
Bar 0 0 0 0 0 7 7 14 Total BOH Monthly $5,270
Bus 0 0 0 0 0 0 0 0

Dinner
Wait 0 0 10 10 10 12 12 54
Bar 0 0 0 0 7 7 0 14
Bus 0 0 0 0 0 0 0 0
Host 0 0 0 0 0 0 0 0
Total Hours 132
Front of the House Dollars
Lunch Mon Tues Wed Thurs Friday Sat Sunday Total
Wait 0 0 67.5 67.5 67.5 67.5 67.5 338
Bar 0 0 0 0 0 56 56 112
Bus 0 0 0 0 0 0 0 - Total Monthly Labor $ 9,206

Dinner
Wait 0 0 67.5 67.5 67.5 81 81 365
Bar 0 0 0 0 56 56 0 112
Bus 0 0 0 0 0 0 0 -
Host 0 0 0 0 0 0 0 -
Total Weekly 926
Total Monthly Dollars $ 3,936
Company:

Food Sales
Beverage Sales
Other Sales
GROSS SALES

Cost of Sales
Cost of Food
Cost of Beverage
Cost of Other
TOTAL COST OF SALES

GROSS PROFIT

General and Administrative

Employee Salaries (25%)
Management Salaries
Employer Taxes/Benefits (15% Wages)
Workers Compensation (6% Wages)
Marketing
Discounts/Promotions
Credit Card Charges
Insurance
Legal and Professional Fees
Linen
Misc. Other
Monthly Services
Office Supplies
Paper Supplies
Rent
Repair and Maintenance
Small Equipment
Telephone
Garbage
Utilities
Total Gen. and Admin. (Fixed)
NET PROFIT OR LOSS
SBA Loan
Cash Flow After Financing
Draw
Net Cash Flow
Revised 1/02
 Assumptions
Customer Counts and Projected Revenues

Assumptions
# of Customers

Projected Customer Counts Ave Check Mon Tues Wed Thurs Friday Sat Sunday Total Total Sales
Lunch Food 9.95 25 30 40 45 60 60 45 305 3,035
Lunch Bar 2.75 25 30 40 45 60 60 45 305 839
Dinner Food 13.95 25 30 40 45 60 60 45 305 4,255
Dinner Bar 8.50 25 30 40 45 60 60 45 305 2,593
Banquet Catering 23.00 100 100 2,300
Banquet Catering 0.00 0 -
610 13,021

Summary Totals
Weekly Food Sales 9,590
Weekly Bar Sales 3,431
Total Weekly Sales 13,021

Monthly Food Sales 40,755

Monthly Bar Sales 14,583
Total Monthly Sales 55,338

Food Portion of Sales 74%

Bar Portion of Sales 26%

Weekly Lunch Sales 6,174

Weekly Dinner Sales 6,847
13,021

Lunch Sales to Total Sales 47.4%

Dinner Sales to Total Sales 52.6%

2013 2014 2015

Annual Food Sales 489,065 503,736 518,849
Annual Beverage Sales 174,994 180,244 185,651
Total Annual Sales 664,058 683,980 704,499

Charlie Monahan Restaurant Sales Estimator

Napa Valley College Small Business Development Center
 Assumptions
Customer Counts and Projected Revenues

Total Sales

Charlie Monahan Restaurant Sales Estimator

Napa Valley College Small Business Development Center
 2013 2014 2015
Food Sales 489,065 503,736 518,849
Beverage Sales 174,994 180,244 185,651
GROSS SALES 664,058 683,980 704,499

Cost of Sales
Food 161,391 166,233 171,220
Beverage 43,748 27,037 27,848
TOTAL COST OF SALES 205,140 193,270 199,068

GROSS PROFIT 458,919 490,710 505,432

General and Administrative

Employee Salaries 166,015 170,995 176,125
Management Salaries 40,800 40,800 40,800
Employer Taxes/Benefits 24,818 20,519 21,135
Workers Compensation 12,409 10,260 10,567
Advertising 9,600 9,600 9,600
Bookkeeping 1,800 1,800 1,800
Credit Card Charges 6,641 6,840 7,045
Insurance 3,000 3,000 3,000
Legal and Professional Fe 1,200 1,200 1,200
Misc. Other 3,000 3,000 3,000
Office Supplies 2,100 2,100 2,100
Rent 38,400 38,400 38,400
Repair and Maintenance 3,600 3,600 3,600
Small Equipment 2,400 2,400 2,400
Telephone 1,800 1,800 1,800
Garbage 2,400 2,400 2,400
Utilities 14,400 14,400 14,400
Total Gen. and Admin. (Fi 334,382 333,114 339,372

NET PROFIT OR LOSS 124,537 157,597 166,059

SBA Loan (30,000@8% for 7 years) 42,984 42,984 42,984
Cash Flow After Financin 81,553 114,613 123,075
Draw 48,000 48,000 48,000
Net Cash Flow 33,553 66,613 75,075
 Projected Income and Expenses

Year 2013 Jan Feb Mar April May June July Aug Sept Oct Nov Dec
Food Sales 36,191 38,147 40,103 42,060 43,038 43,527 44,016 44,505 43,038 41,570 35,213 37,658
Beverage Sales 12,950 13,650 14,349 15,049 15,399 15,574 15,749 15,924 15,399 14,874 12,600 13,475
GROSS SALES 49,140 51,797 54,453 57,109 58,437 59,101 59,765 60,429 58,437 56,445 47,812 51,132
Cost of Sales
Food (33%) 11,943 12,589 13,234 13,880 14,202 14,364 14,525 14,687 14,202 13,718 11,620 12,427
Beverage (25%) 3,237 3,412 3,587 3,762 3,850 3,894 3,937 3,981 3,850 3,719 3,150 3,369
TOTAL COST OF SALES 15,180 16,001 16,821 17,642 18,052 18,257 18,463 18,668 18,052 17,437 14,770 15,796
GROSS PROFIT 33,960 35,796 37,631 39,467 40,385 40,844
- 41,303
- 41,762
- 40,385
- 39,008
- 33,042
- 35,337
-
General and Administrative
Employee Salaries (25%) 12,285 12,949 13,613 14,277 14,609 14,775 14,941 15,107 14,609 14,111 11,953 12,783
Management Salaries 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400
Employer Taxes/Benefits (15% Wa 1,882 1,962 2,042 2,121 2,161 2,181 2,201 2,221 2,161 2,101 1,842 1,942
Workers Compensation (6% Wages 941 981 1,021 1,061 1,081 1,091 1,100 1,110 1,081 1,051 921 971
Advertising 800 800 800 800 800 800 800 800 800 800 800 800
Bookkeeping 150 150 150 150 150 150 150 150 150 150 150 150
Credit Card Charges (1%) 491 518 545 571 584 591 598 604 584 564 478 511
Insurance 250 250 250 250 250 250 250 250 250 250 250 250
Legal and Professional Fees 100 100 100 100 100 100 100 100 100 100 100 100
Misc. Other 250 250 250 250 250 250 250 250 250 250 250 250
Office Supplies 175 175 175 175 175 175 175 175 175 175 175 175
Rent 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200
Repair and Maintenance 300 300 300 300 300 300 300 300 300 300 300 300
Small Equipment 200 200 200 200 200 200 200 200 200 200 200 200
Telephone 150 150 150 150 150 150 150 150 150 150 150 150
Garbage 200 200 200 200 200 200 200 200 200 200 200 200
Utilities 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
Total Gen. and Admin. (Fixed) 25,975 26,785 27,595 28,405 28,810 29,013 29,215 29,418 28,810 28,203 25,570 26,582

NET PROFIT OR LOSS 7,985 9,011 10,036 11,062 11,575 11,831 12,087 12,344 11,575 10,805 7,472 8,754
SBA Loan 3,582 3,582 3,582 3,582 3,582 3,582 3,582 3,582 3,582 3,582 3,582 3,582
Cash Flow After Financing 4,403 5,429 6,454 7,480 7,993 8,249 8,505 8,762 7,993 7,223 3,890 5,172
Draw 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000
Net Cash Flow 403 1,429 2,454 3,480 3,993 4,249 4,505 4,762 3,993 3,223 (110) 1,172

Accumulated Cash Flow 1,832 4,286 7,766 11,758 16,007 20,513 25,274 29,267 32,490 32,380 33,553
 Projected Income and Expenses

Average Daily Sales / 22 days 2,234 2,354 2,475 2,596 2,656 2,686 2,717 2,747 2,656 2,566 2,173 2,324
 Projected Income and Expenses

YTD 2013
489,065
174,994
664,058
-

161,391
43,748
205,140
-
458,919
-

166,015
40,800
24,818
12,409
9,600
1,800
6,641
3,000
1,200
3,000
2,100
38,400
3,600
2,400
1,800
2,400
14,400
334,382
-
124,537
42,984
81,553
48,000
33,553
Projected Income and Expenses
Financial Information

Break Even Analysis

Full Year Fixed Costs Including Debt $292,314

Contribution Margin 68.2%

Break Even Sales $428,927

Monthly Fixed Costs Including Debt $24,359

Minimum Monthly Break Even $35,744

Average Break Even Daily Sales (22 days) ###

Assumptions
# of Customers

Projected Customer Counts Ave Check Mon Tues Wed Thurs Friday Sat Sunday Total Total Sales
Lunch Food 0 -
Lunch Bar 0 -
Dinner Food 0 -
Dinner Bar 0 -
Banquet Catering 0 -
Banquet Catering 0 -
0 -

Summary Totals
Weekly Food Sales -
Weekly Bar Sales -
Total Weekly Sales -

Monthly Food Sales -

Monthly Bar Sales -
Total Monthly Sales -

Food Portion of Sales #DIV/0!

Bar Portion of Sales #DIV/0!

Weekly Lunch Sales -

Weekly Dinner Sales -
-

Lunch Sales to Total Sales #DIV/0!

Dinner Sales to Total Sales #DIV/0!

2010 2011 2012

Annual Food Sales - - -
Annual Beverage Sales - - -
Total Annual Sales - - -