STARTUP FINANTARE STARTUP

Cheltuieli de infiintare Cheltuieli de finantare RON 324,500

Juridic RON 5,000 Active de finantare RON 645,500
Papetarie, meniuri, brosuri RON 4,000 Total finantare necesara RON 970,000
Stocuri alimente RON 20,000 Active
Stocuri bauturi alcoolice RON 8,000 Active non cash RON 65,000
Stocuri operationale RON 5,000 Necesitati cash RON 580,500
Cheltuieli echipamente RON 8,000 Soldul de numerar la startup RON 580,500
Uniforme RON 25,000 Total active RON 645,500
Fete de masa RON 1,500 Pasive
Fantani cu torte de foc RON 30,000 Datorii
Amenajare bucatarie RON 15,000 Datorii curente RON 0
Leasing echipamente RON 30,000 Datorii termen lung RON 50,000
Decoratiuni exterioare RON 10,000 Creante RON 10,000
Utilaje si vehicul catering RON 23,000 Alte datorii curente (fara dobanda) RON 10,000
Panouri informative RON 19,000 Total datorii RON 70,000
Case de marcat RON 10,000 Capital
Computere si periferice RON 5,000 Investitie planificata
Mobilier
Gestionare birou
angajati inainte RON 1,500 Investitor #1 RON 300,000
de deschidere RON 15,000 Investitor #2 RON 300,000
Instruire angajati
Publicitate&Marketing RON 16,000 Investitor #3 RON 300,000
inainte de deschidere
Avize, certificate de RON 8,000 Total investitie planificata RON 900,000
functionare RON 3,000 Cheltuieli startup (-324,500)
Asigurare RON 7,500 Total capital RON 575,500
Chirie RON 15,000 Total pasive RON 645,500
Cercetare si dezvoltare RON 5,000 Total finantare RON 970,000
Rezerva de numerar RON 25,000
Altele RON 18,000
Total cheltuieli startup RON 324,500
Active startup
Numerar necesar RON 580,500
Stocuri RON 0
Alte active circulante RON 0
Active imobilizate RON 65,000
Total active RON 645,500
Total necesitati RON 970,000
ON 324,500
ON 645,500
ON 970,000

ON 65,000
ON 580,500
ON 580,500
ON 645,500

RON 0
ON 50,000
ON 10,000
ON 10,000
ON 70,000

ON 300,000
ON 300,000
ON 300,000
ON 900,000
-324,500)
ON 575,500
ON 645,500
ON 970,000
ANALIZA PIETEI
Clienti potentiali Crestere An 1 An 2 An 3
Populatie 30-44 ani 10% 48,000 52,800 58,080
Populatie 45-59 ani 9% 30,000 32,700 35,643
Populatie 21-29 ani 9% 24,000 26,160 28,514
Total 102,000 111,660 122,237
PREVIZIONAREA VANZARILOR
Vanzari An 1 An 2 An 3
Alimente RON 1,058,353 RON 1,935,200 RON 2,090,016
Bauturi RON 43,588 RON 70,800 RON 76,464
Alcool RON 59,890 RON 106,200 RON 114,696
Bere RON 83,801 RON 153,400 RON 165,672
Vin RON 52,325 RON 94,400 RON 101,952
Total vanzari RON 1,297,957 RON 2,360,000 RON 2,548,800
Cost direct vanzari
Alimente RON 359,706 RON 657,968 RON 710,605
Bauturi RON 2,955 RON 5,664 RON 6,117
Alcool RON 7,949 RON 16,057 RON 16,048
Bere RON 15,716 RON 32,214 RON 34,791
Vin RON 10,795 RON 20,768 RON 22,429
Subtotal costuri directe vanzari RON 397,121 RON 732,671 RON 789,990
PLANUL CU PERSONALUL
Angajati in sistemul de productie
Asistent bucatar RON 1,750 RON 3,000 RON 3,036
Bucatar sef - gratar RON 10,340 RON 17,725 RON 18,079
Bucatar gratar #2 RON 4,180 RON 7,165 RON 7,308
Bucatar cuptor #1 RON 10,240 RON 17,554 RON 17,905
Bucatar cuptor #2 RON 4,180 RON 7,165 RON 7,308
Bucatar tigaie #1 RON 8,600 RON 14,742 RON 15,037
Bucatar tigaie #2 RON 4,300 RON 7,371 RON 7,518
Sofer #1 RON 4,300 RON 7,371 RON 7,518
Sofer #2 RON 2,780 RON 4,765 RON 4,860
Bucatar salata #1 RON 8,600 RON 14,742 RON 15,037
Bucatar salata #2 RON 4,300 RON 7,371 RON 7,518
Ajutor bucatar #1 RON 8,260 RON 14,160 RON 14,443
Ajutor bucatar #2 RON 8,260 RON 14,160 RON 14,443
Ajutor bucatar #3 RON 8,260 RON 14,160 RON 14,443
Spalare vase #1 RON 7,440 RON 12,754 RON 13,009
Spalare vase #2 RON 4,350 RON 7,371 RON 7,518
Subtotal RON 100,140 RON 171,576 RON 174,980
Personal vanzari si marketing
Un supervizor sala mese RON 1,980 RON 3,360 RON 3,427
Un portar RON 3,380 RON 5,760 RON 5,875
10 ospatari full time RON 27,264 RON 46,000 RON 46,000
10 ospatar part time RON 13,632 RON 23,004 RON 23,004
4 chelneri full time RON 15,940 RON 26,880 RON 26,880
2 hostesse full time RON 5,120 RON 8,640 RON 8,640
3 hostesse part time RON 2,560 RON 4,320 RON 4,320
4 soferi RON 2,500 RON 4,200 RON 4,200
1 angajat aprovizionare RON 3,500 RON 6,000 RON 6,000
Subtotal RON 75,876 RON 128,164 RON 128,346
Personal administrativ
Manager #1 RON 17,500 RON 30,000 RON 30,000
Manager #2 RON 17,500 RON 30,000 RON 30,000
Manager #3 RON 17,500 RON 30,000 RON 30,000
Manager #4 RON 17,500 RON 30,000 RON 30,000
Contabil RON 11,200 RON 19,200 RON 20,160
Subtotal RON 81,200 RON 139,200 RON 140,160
Total salarizare RON 257,216 RON 438,940 RON 443,486
PRAGUL DE RENTABILITATE
Prag rentabilitate venit lunar RON 64,679
Cost variabil mediu (%) 31%
Cost fix lunar estimat RON 44,890
FLUXUL DE NUMERAR An 1 An 2 An 3
Numerar din vanzari RON 1,297,957 RON 2,360,000 RON 2,548,800
Cheltuieli
Cheltuieli numerar RON 257,216 RON 438,940 RON 443,486
Plata facturi RON 738,769 RON 1,511,347 RON 1,600,633
Subtotal cheltuieli operatiuni curente RON 995,985 RON 1,950,287 RON 2,044,119
Plata principal credite termen lung RON 9,600 RON 9,600 RON 9,600
Subtotal cheltuieli numerar RON 1,005,585 RON 1,959,887 RON 2,053,719
Fluxul de numerar net RON 292,372 RON 400,113 RON 495,081
Soldul de numerar RON 872,872 RON 1,272,985 RON 1,768,066
BILANTUL CONTABIL An 1 An 2 An 3
Active
Active circulante
Numerar RON 872,872 RON 1,272,985 RON 1,768,066
Stocuri RON 61,302 RON 113,099 RON 121,947
Total active circulante
RON 934,174 RON 1,386,084 RON 1,890,013
Active imobilizate
Active imobilizate RON 65,000 RON 65,000 RON 65,000
Amortizari cumulate RON 13,500 RON 37,500 RON 61,500
Total active imobilizate
RON 51,500 RON 27,500 RON 3,500
Total active RON 985,674 RON 1,413,584 RON 1,893,513
Pasive
Datorii sub 1 an
Facturi furnizori RON 141,197 RON 122,700 RON 132,352
Datorii curente RON 0 RON 0 RON 0
Subtotal datorii sub 1RON
an 151,197 RON 132,700 RON 142,352
Datorii peste 1 an RON 40,400 RON 30,800 RON 21,200
Total Datorii RON 191,597 RON 163,500 RON 163,552
Capital subscris varsat
RON 900,000 RON 900,000 RON 900,000
Rezerve (-324,500) (-105,923) RON 350,084
Rezultatul reportat RON 218,577 RON 456,007 RON 479,877
Total capitaluri RON 794,077 RON 1,250,084 RON 1,729,961
Pasiv - Total RON 985,674 RON 1,413,584 RON 1,893,513
Situatia neta RON 794,077 RON 1,250,084 RON 1,729,961
ANALIZA INDICATORILOR AFACERII An 1 An 2 An 3
Cresterea vanzarilor 0.00% 81.82% 8.00%
Procent din Total Active
Stocuri 6.22% 8.00% 6.44%
Alte Active Circulante 0.00% 0.00% 0.00%
Total Active Circulante 94.78% 98.05% 99.82%
Active imobilizate 5.22% 1.95% 0.18%
Total Active 100.00% 100.00% 100.00%
Datorii sub 1 an 15.34% 9.39% 7.52%
Datorii peste 1 an 4.10% 2.18% 1.12%
Total Datorii 19.44% 11.57% 8.64%
Situatia Neta 80.56% 88.43% 91.36%
Procent din Vanzari
Productia vanduta 100.00% 100.00% 100.00%
Rezultatul brut 61.69% 61.68% 62.14%
Cheltuieli cu materiile prime si
materialele consumabile 44.89% 42.42% 43.12%
Cheltuieli cu publicitatea 1.00% 1.00% 1.09%
Profit inainte de plata dobanzilor si a
impozitelor 20.19% 22.90% 22.59%
Total datorii/Total active 19.44% 11.57% 8.64%
Marja de profit net 16.84% 19.32% 18.83%
Rentabilitatea capitalurilor proprii 27.53% 36.48% 27.74%
Indicatori de activitate
Viteza de rotatie a stocurilor 10.91 8.4 6.72
Rentabilitate plati furnizori 6.16 12.17 12.17
Termen de plata 27 32 29
Rotatia activului total 1.32 1.67 1.35
Indicatori de risc/datorii
Indicatorul gradului de indatorare 0.24 0.13 0.09
Datorii curente/Datorii Totale 0.79 0.81 0.87
Indicatori de lichiditate
Fondul de rulment net RON 782,977 RON 1,253,384 RON 1,747,661
Rata castig operational pe dobanzi 53.17 138 201.35
Indicatori suplimentari
Total active/Vanzari 0.76 0.6 0.74
Datorii curente/Total active 15% 9% 8%
Indicatorul Test acid 5.77 9.59 12.42
Vanzari/Situatie neta 1.63 1.89 1.47
CONTUL DE PROFIT SI PIERDERE
An 1 An 2 An 3
Vanzari RON 1,297,957 RON 2,360,000 RON 2,548,800
Cost direct vamzari RON 397,121 RON 732,671 RON 789,990
Salarii personal productie RON 100,140 RON 171,576 RON 174,980
Total cost vanzari RON 497,261 RON 904,247 RON 964,970
Profit brut RON 800,696 RON 1,455,753 RON 1,583,830
Profit brut % 61.69% 61.68% 62.14%
Cheltuieli operationale
Cheltuieli vanzari si marketing RON 188,051 RON 247,664 RON 259,326
Vanzari si marketing % 14.49% 10.49% 10.17%
Cheltuieli administrative RON 340,630 RON 617,694 RON 708,657
Cheltuieli administrative % 26.24% 26.17% 27.80%
Alte cheltuieli RON 10,000 RON 50,000 RON 40,000
Alte cheltuieli % 0.77% 2.12% 1.57%
Total cheltuieli operationale RON 538,681 RON 915,358 RON 1,007,983
Profit inainte de dobanzi si taxe RON 262,015 RON 540,395 RON 575,847
EBITDA RON 275,515 RON 564,395 RON 599,847
Cheltuieli dobanzi RON 4,928 RON 3,916 RON 2,860
Impozite RON 38,510 RON 80,472 RON 93,110
Profit net RON 218,577 RON 456,007 RON 479,877
Profit net/Vanzari 16.84% 19.32% 18.83%
Elemente cheie Startup
An 1 An 2 An 3 Cheltuieli 32
Vanzari 1,297,957 2,360,000 2,548,800 Active 64
Profit brut 800,696 1,455,753 1,583,830 Investitii 90
Profit net 218,577 456,007 479,877 Credite 7

Grafic 1: Elemente cheie Grafi

3,000,000

2,500,000 1,000,000
800,000
2,000,000 600,000
Vanzari
400,000
1,500,000 Profit brut
200,000
Profit net 0
1,000,000
Cheltuieli
Active
500,000 Inv

0
An 1 An 2 An 3

Moneda: RON Moneda: RON

Vanzari An 1 An 2 An 3
Alimente 1,058,353 1,935,200 2,090,016 Fluxul de numerar An 1 A
Bauturi 43,588 70,800 76,464 Fluxul de numerar net 292,372 40
Alcool 59,890 106,200 114,696 Soldul de numerar 872,872 1,2
Bere 83,801 153,400 165,672
Vin 52,325 94,400 101,952
Grafic 4: Fluxul de
Grafic 3: Vanzari anuale
2,500,000

2,000,000 2,000,000

Alimente 1,500,000
1,500,000
Bauturi 1,000,000
Alcool
1,000,000 500,000
Bere
Vin 0
500,000 An 1 An 2 An 3

0
An 1 An 2 An 3

Moneda:RON
 Startup
Cheltuieli 324,500
Active 645,500
Investitii 900,000
Credite 70,000

Grafic 2: Finantare startup

eltuieli
Active
Investitii
Credite

An 1 An 2 An 3
net 292,372 400,113 495,081
872,872 1,272,985 1,768,066

Grafic 4: Fluxul de numerar

Fluxul de numerar
net
Soldul de numerar

An 1 An 2 An 3