Period of Construction of restaurant – 3 Months.

Start of Construction
Construction period
Date of Operations
Revenue

Particulars Weekdays Weekend

Lunch
APC 1600 1950
Alcoholic Beverages 400 500
Non Alcoholic Beverages 200 250
Food 1000 1200
Y-O-Y Growth price rate 5% 5%

Occupancy
Number of Covers Available 100 100
Number of Rounds Available 2 2
Number of Covers Occupied/ Round 10 13
MoM growth 2% 4%
Maximum Occupancy/Round 70 90

Direct Expenses
Alcoholic Beverage cost (% of revenue)
Non Alcoholic Beverages (% of revenue)
Food (% of revenue)

Salary
Members of Team
Receptionist
Restaurants Manager
Waiters
Head Chef
Chefs
Assistant Chef
Valet Parking
Cleaners
Bartender
Total
Staff salary will increase Y-o-Y basis
Indirect Expenses
Members of Team
HR Manager
Assistant Manager
Security
Purchase Manager
Accountant
Others
Total

Rotalty to brand (% Of Revenue)

Rent (as per contract) (% of revenue)
Water Cost (per month)
Maintenance (per month)
Marketing cost (per month)
Electricity (Based on area Rs./sq. Ft.)
Phone and internet (per month)
Housekeeping & Consumables (% of revenue)
Payment Settlement Charges (% or revenue)
Numbers of Tables occupied opting for card payment
Indirect expenses will increase Y-o-Y basis

Area specifications
Carpet Area required (Sq. ft.)
Conversion Rate
Super Built up area to be rented (Sq. ft.)
Serving Area (% of carpet area)
Serving Area
Kitchen Area
Area per cover (Sq.Ft.)
Covers
Sitting per table
Number of Tables

Capital Expenditure
Equipments
Kitchen Equipments and cutlery
Refrigeration Equipments
Furniture & Fixtures
Restaurants Décor
Rent Deposits

Working capital

Initial working capital introduced

Inventory
Alcoholic Beverages
Non-Alcoholic Beverages
Food
Creditor For Raw material
Creditor For Expenses

Depreciation
Equipments
Furniture & Fixtures and Restaurant décor

Capital Structure
Equity
Debt
Cash credit limit will be availed if required
Rate of Interest on CC Limit

Tax Rate
ruction of restaurant – 3 Months.

1-Apr-21
3 Months
1-Jul-21
Revenue

Particulars Weekdays Weekend

Dinner
APC 1700 2200
Alcoholic Beverages 450 650
Non Alcoholic Beverages 250 350
Food 1000 1200
Y-O-Y Price Growth rate 5% 5%

Occupancy
Number of Covers Available 100 100
Number of Rounds Available 2 2
Number of Covers Occupied/ Round 13 15
MoM growth 2% 4%
Maximum Occupancy/Round 70 90

Direct Expenses
35%
40%
30%

Number of Employees Salary / M Salary / M

2 15000 30,000
2 50000 100,000
10 15000 150,000
1 100000 100,000
2 75000 150,000
6 25000 150,000
3 17000 51,000
5 17000 85,000
4 20000 80,000
896,000
8%
Indirect Expenses
Number of Employees Salary / M Salary / M
1 50000 50,000
2 35000 70,000
2 15000 30,000
 2 40000 80,000
2 40000 80,000
2 30000 60,000
370,000

5%
10%
10000
50000
25000
5
15,000.00
2%
1.50%
50%
8%

Area specifications
4000
1.33
5320
75%
3000
1000
25
100
4
30

Capital Expenditure
Rate per Sq Ft
2800
4000
1500
2000
₹ 1,000,000.00

Working capital
Days
2400000

30
15
5
30
 30

Depreciation
15%
10%

Capital Structure
100%
0%

12%

25.17%
Currency in INR Once 1

Once 1
Tens 10
Hundreds 100
Thousand 1000
Lakhs 100000
Millions 1000000
Crore 10000000
All final values Once

month 1 month 2
30-Apr-21 31-May-21
Operating days - -
No. of week days in a month - -
No. of weekends in a month - -

No. of Guests Per Day

Weekdays
Lunch - -
Dinner - -

Weekends
Lunch - -
Dinner - -

Average per customer

Weekdays
Lunch
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Dinner
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Weekends
Lunch
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Dinner
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Weekdays
Lunch
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Dinner
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Weekends
Lunch
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Dinner
Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

Total revenue for month

Alcoholic Beverages - -
Non Alcoholic Beverages - -
Food - -
Total - -

End of sheet
 month 3 month 4 month 5 month 6 month 7 month 8 month 9
30-Jun-21 31-Jul-21 31-Aug-21 30-Sep-21 31-Oct-21 30-Nov-21 31-Dec-21
- 31 31 30 31 30 31
- 22 22 22 21 22 23
- 9 9 8 10 8 8

- 20 20 21 21 22 22
- 26 27 27 28 28 29

- 26 27 28 29 30 32
- 30 31 32 34 35 36

- 400 400 400 400 400 400

- 200 200 200 200 200 200
- 1,000 1,000 1,000 1,000 1,000 1,000
- 1,600 1,600 1,600 1,600 1,600 1,600

- 450 450 450 450 450 450

- 250 250 250 250 250 250
- 1,000 1,000 1,000 1,000 1,000 1,000
- 1,700 1,700 1,700 1,700 1,700 1,700

- 500 500 500 500 500 500

- 250 250 250 250 250 250
- 1,200 1,200 1,200 1,200 1,200 1,200
- 1,950 1,950 1,950 1,950 1,950 1,950

- 650 650 650 650 650 650

- 350 350 350 350 350 350
- 1,200 1,200 1,200 1,200 1,200 1,200
- 2,200 2,200 2,200 2,200 2,200 2,200
- 176,000 179,520 183,110 178,283 190,508 203,151
- 88,000 89,760 91,555 89,141 95,254 101,575
- 440,000 448,800 457,776 445,707 476,270 507,877
- 704,000 718,080 732,442 713,132 762,032 812,603

- 257,400 262,548 267,799 260,739 278,618 297,108

- 143,000 145,860 148,777 144,855 154,788 165,060
- 572,000 583,440 595,109 579,420 619,151 660,240
- 972,400 991,848 1,011,685 985,013 1,052,557 1,122,409

- 117,000 121,680 112,486 146,232 121,665 126,532

- 58,500 60,840 56,243 73,116 60,833 63,266
- 280,800 292,032 269,967 350,958 291,997 303,677
- 456,300 474,552 438,697 570,306 474,495 493,474

- 175,500 182,520 168,730 219,348 182,498 189,798

- 94,500 98,280 90,854 118,111 98,268 102,199
- 324,000 336,960 311,501 404,951 336,919 350,396
- 594,000 617,760 571,085 742,410 617,685 642,393

- 725,900 746,268 732,125 804,603 773,289 816,589

- 384,000 394,740 387,430 425,223 409,143 432,100
- 1,616,800 1,661,232 1,634,353 1,781,036 1,724,337 1,822,190
- 2,726,700 2,802,240 2,753,908 3,010,861 2,906,769 3,070,879
month 10 month 11 month 12 month 13 month 14 month 15
31-Jan-22 28-Feb-22 31-Mar-22 30-Apr-22 31-May-22 30-Jun-22
31 28 31 30 31 30
21 20 23 21 22 22
10 8 8 9 9 8

23 23 23 24 24 25
29 30 30 31 32 32

33 34 36 37 38 40
38 39 41 43 44 46

400 400 400 400 400 400

200 200 200 200 200 200
1,000 1,000 1,000 1,000 1,000 1,000
1,600 1,600 1,600 1,600 1,600 1,600

450 450 450 450 450 450

250 250 250 250 250 250
1,000 1,000 1,000 1,000 1,000 1,000
1,700 1,700 1,700 1,700 1,700 1,700

500 500 500 500 500 500

250 250 250 250 250 250
1,200 1,200 1,200 1,200 1,200 1,200
1,950 1,950 1,950 1,950 1,950 1,950

650 650 650 650 650 650

350 350 350 350 350 350
1,200 1,200 1,200 1,200 1,200 1,200
2,200 2,200 2,200 2,200 2,200 2,200
 189,195 183,790 215,585 200,776 214,543 218,834
94,598 91,895 107,793 100,388 107,272 109,417
472,988 459,474 538,963 501,939 536,358 547,085
756,781 735,159 862,341 803,102 858,172 875,336

276,698 268,792 315,294 293,634 313,769 320,045

153,721 149,329 175,163 163,130 174,316 177,803
614,885 597,317 700,652 652,521 697,265 711,210
1,045,304 1,015,438 1,191,109 1,109,285 1,185,350 1,209,057

164,491 136,857 142,331 166,527 173,189 160,103

82,246 68,428 71,166 83,264 86,594 80,052
394,780 328,457 341,595 399,666 415,653 384,248
641,517 533,742 555,092 649,457 675,435 624,403

246,737 205,285 213,497 249,791 259,783 240,155

132,858 110,538 114,960 134,503 139,883 129,314
455,515 378,988 394,148 461,153 479,599 443,363
835,111 694,812 722,604 845,447 879,265 812,832

877,122 794,724 886,707 910,729 961,284 939,136

463,423 420,191 469,081 481,285 508,065 496,585
1,938,167 1,764,236 1,975,358 2,015,278 2,128,874 2,085,905
3,278,712 2,979,151 3,331,146 3,407,292 3,598,223 3,521,627
month 16 month 17 month 18 month 19 month 20 month 21
31-Jul-22 31-Aug-22 30-Sep-22 31-Oct-22 30-Nov-22 31-Dec-22
31 31 30 31 30 31
21 23 22 21 22 22
10 8 8 10 8 9

25 26 26 27 27 28
33 34 34 35 36 36

42 43 45 47 49 51
48 50 52 54 56 58

420 420 420 420 420 420

210 210 210 210 210 210
1,050 1,050 1,050 1,050 1,050 1,050
1,680 1,680 1,680 1,680 1,680 1,680

473 473 473 473 473 473

263 263 263 263 263 263
1,050 1,050 1,050 1,050 1,050 1,050
1,785 1,785 1,785 1,785 1,785 1,785

525 525 525 525 525 525

263 263 263 263 263 263
1,260 1,260 1,260 1,260 1,260 1,260
2,048 2,048 2,048 2,048 2,048 2,048

683 683 683 683 683 683

368 368 368 368 368 368
1,260 1,260 1,260 1,260 1,260 1,260
2,310 2,310 2,310 2,310 2,310 2,310
 223,718 249,925 243,840 237,411 253,691 258,765
111,859 124,962 121,920 118,706 126,845 129,382
559,295 624,812 609,599 593,528 634,227 646,912
894,871 999,699 975,359 949,645 1,014,763 1,035,058

327,187 365,515 356,616 347,214 371,023 378,443

181,771 203,064 198,120 192,897 206,124 210,246
727,083 812,256 792,479 771,586 824,495 840,985
1,236,041 1,380,835 1,347,214 1,311,697 1,401,642 1,429,674

218,541 181,826 189,099 245,829 204,530 239,300

109,270 90,913 94,550 122,914 102,265 119,650
524,498 436,382 453,838 589,989 490,871 574,319
852,310 709,122 737,486 958,732 797,665 933,268

327,811 272,739 283,649 368,743 306,794 358,949

176,514 146,859 152,734 198,554 165,197 193,280
605,190 503,518 523,659 680,757 566,390 662,676
1,109,515 923,117 960,041 1,248,054 1,038,381 1,214,906

1,097,257 1,070,005 1,073,203 1,199,197 1,136,037 1,235,457

579,414 565,799 567,323 633,071 600,431 652,559
2,416,066 2,376,968 2,379,575 2,635,860 2,515,983 2,724,891
4,092,737 4,012,772 4,020,101 4,468,128 4,252,451 4,612,907
month 22 month 23 month 24 month 25 month 26 month 27
31-Jan-23 28-Feb-23 31-Mar-23 30-Apr-23 31-May-23 30-Jun-23
31 28 31 30 31.00 30.00
22 20 23 20 23.00 22.00
9 8 8 10 8.00 8.00

29 29 30 30 31 32
37 38 39 39 40 41

53 55 57 59 62 64
61 63 66 68 71 74

420 420 420 420 420.00 420.00

210 210 210 210 210.00 210.00
1,050 1,050 1,050 1,050 1,050.00 1,050.00
1,680 1,680 1,680 1,680 1,680.00 1,680.00

473 473 473 473 472.50 472.50

263 263 263 263 262.50 262.50
1,050 1,050 1,050 1,050 1,050.00 1,050.00
1,785 1,785 1,785 1,785 1,785.00 1,785.00

525 525 525 525 525.00 525.00

263 263 263 263 262.50 262.50
1,260 1,260 1,260 1,260 1,260.00 1,260.00
2,048 2,048 2,048 2,048 2,047.50 2,047.50

683 683 683 683 682.50 682.50

368 368 368 368 367.50 367.50
1,260 1,260 1,260 1,260 1,260.00 1,260.00
2,310 2,310 2,310 2,310 2,310.00 2,310.00
 263,940 244,744 287,085 254,632 298,683.3 291,411.0
131,970 122,372 143,543 127,316 149,341.6 145,705.5
659,850 611,861 717,713 636,580 746,708.2 728,527.5
1,055,760 978,977 1,148,340 1,018,528 1,194,733.09 1,165,643.94

386,012 357,939 419,862 372,399 436,824.29 426,188.56

214,451 198,855 233,257 206,888 242,680.16 236,771.42
857,805 795,419 933,026 827,554 970,720.64 947,085.70
1,458,268 1,352,212 1,586,145 1,406,842 1,650,225.08 1,610,045.69

248,872 230,068 239,271 311,052 258,795.13 269,146.94

124,436 115,034 119,635 155,526 129,397.57 134,573.47
597,292 552,163 574,250 746,524 621,108.32 645,952.65
970,599 897,265 933,156 1,213,102 1,009,301.01 1,049,673.06

373,307 345,102 358,906 466,578 388,192.70 403,720.41

201,012 185,824 193,257 251,234 209,026.84 217,387.91
689,183 637,111 662,596 861,374 716,663.44 745,329.98
1,263,502 1,168,037 1,214,759 1,579,186 1,313,882.98 1,366,438.30

1,272,131 1,177,853 1,305,124 1,404,661 1,382,495.39 1,390,466.89

671,869 622,085 689,691 740,965 730,446.20 734,438.30
2,804,129 2,596,554 2,887,584 3,072,032 3,055,200.58 3,066,895.79
4,748,128 4,396,491 4,882,399 5,217,658 5,168,142.16 5,191,800.98
month 28 month 29 month 30 month 31 month 32 month 33
31-Jul-23 31-Aug-23 30-Sep-23 31-Oct-23 30-Nov-23 31-Dec-23
31.00 31.00 30.00 31.00 30.00 31.00
21.00 23.00 21.00 22.00 22.00 21.00
10.00 8.00 9.00 9.00 8.00 10.00

32 33 33 34 35 36
42 43 44 44 45 46

67 69 72 75 78 81
77 80 83 87 90 90

441.00 441.00 441.00 441.00 441.00 441.00

220.50 220.50 220.50 220.50 220.50 220.50
1,102.50 1,102.50 1,102.50 1,102.50 1,102.50 1,102.50
1,764.00 1,764.00 1,764.00 1,764.00 1,764.00 1,764.00

496.13 496.13 496.13 496.13 496.13 496.13

275.63 275.63 275.63 275.63 275.63 275.63
1,102.50 1,102.50 1,102.50 1,102.50 1,102.50 1,102.50
1,874.25 1,874.25 1,874.25 1,874.25 1,874.25 1,874.25

551.25 551.25 551.25 551.25 551.25 551.25

275.63 275.63 275.63 275.63 275.63 275.63
1,323.00 1,323.00 1,323.00 1,323.00 1,323.00 1,323.00
2,149.88 2,149.88 2,149.88 2,149.88 2,149.88 2,149.88

716.63 716.63 716.63 716.63 716.63 716.63

385.88 385.88 385.88 385.88 385.88 385.88
1,323.00 1,323.00 1,323.00 1,323.00 1,323.00 1,323.00
2,425.50 2,425.50 2,425.50 2,425.50 2,425.50 2,425.50
 297,914.7 332,813.3 309,950.5 331,204.3 337,828.3 328,922.0
148,957.4 166,406.7 154,975.3 165,602.1 168,914.2 164,461.0
744,786.9 832,033.3 774,876.3 828,010.6 844,570.8 822,304.9
1,191,658.99 1,331,253.33 1,239,802.01 1,324,817.01 1,351,313.35 1,315,687.81

435,700.32 486,739.50 453,302.61 484,386.22 494,073.94 481,048.36

242,055.73 270,410.83 251,834.78 269,103.45 274,485.52 267,249.09
968,222.93 1,081,643.33 1,007,339.14 1,076,413.82 1,097,942.10 1,068,996.35
1,645,978.98 1,838,793.66 1,712,476.53 1,829,903.49 1,866,501.56 1,817,293.79

367,385.57 305,664.79 357,627.81 371,932.92 343,831.32 446,980.72

183,692.78 152,832.40 178,813.90 185,966.46 171,915.66 223,490.36
881,725.37 733,595.51 858,306.74 892,639.01 825,195.17 1,072,753.73
1,432,803.72 1,192,092.70 1,394,748.45 1,450,538.39 1,340,942.16 1,743,224.81

551,078.35 458,497.19 536,441.71 557,899.38 515,746.98 644,962.50

296,734.50 246,883.10 288,853.23 300,407.36 277,709.91 347,287.50
1,017,375.42 846,456.35 990,353.93 1,029,968.09 952,148.28 1,190,700.00
1,865,188.28 1,551,836.65 1,815,648.87 1,888,274.83 1,745,605.18 2,182,950.00

1,652,078.99 1,583,714.81 1,657,322.64 1,745,422.77 1,691,480.59 1,901,913.53

871,440.39 836,533.00 874,477.17 921,079.40 893,025.27 1,002,487.92
3,612,110.59 3,493,728.52 3,630,876.07 3,827,031.55 3,719,856.39 4,154,754.96
6,135,629.96 5,913,976.33 6,162,675.87 6,493,533.72 6,304,362.24 7,059,156.41
month 34 month 35 month 36
31-Jan-24 29-Feb-24 31-Mar-24
31.00 29.00 31.00
23.00 21.00 21.00
8.00 8.00 10.00

36 37 38
47 48 49

84 88 90
90 90 90

441.00 441.00 441.00

220.50 220.50 220.50
1,102.50 1,102.50 1,102.50
1,764.00 1,764.00 1,764.00

496.13 496.13 496.13

275.63 275.63 275.63
1,102.50 1,102.50 1,102.50
1,874.25 1,874.25 1,874.25

551.25 551.25 551.25

275.63 275.63 275.63
1,323.00 1,323.00 1,323.00
2,149.88 2,149.88 2,149.88

716.63 716.63 716.63

385.88 385.88 385.88
1,323.00 1,323.00 1,323.00
2,425.50 2,425.50 2,425.50
 367,452.8 342,210.4 349,054.6
183,726.4 171,105.2 174,527.3
918,632.0 855,526.0 872,636.5
1,469,811.24 1,368,841.60 1,396,218.43

537,399.74 500,482.71 510,492.36

298,555.41 278,045.95 283,606.87
1,194,221.64 1,112,183.80 1,134,427.48
2,030,176.78 1,890,712.46 1,928,526.71

371,887.96 386,763.48 496,125.00

185,943.98 193,381.74 248,062.50
892,531.10 928,232.34 1,190,700.00
1,450,363.04 1,508,377.56 1,934,887.50

515,970.00 515,970.00 644,962.50

277,830.00 277,830.00 347,287.50
952,560.00 952,560.00 1,190,700.00
1,746,360.00 1,746,360.00 2,182,950.00

1,792,710.51 1,745,426.59 2,000,634.47

946,055.79 920,362.89 1,053,484.17
3,957,944.76 3,848,502.15 4,388,464.00
6,696,711.06 6,514,291.62 7,442,582.65
All final values Once

0 1 2 3
30-Apr-21 31-May-21 30-Jun-21
Revenue
Alcoholic Beverages - - -
Non Alcoholic Beverages - - -
Food - - -
Total - - -

Less: Direct Expenses

Alcoholic Beverage cost (% of revenue) - - -
Non Alcoholic Beverages (% of revenue) - - -
Food (% of revenue) - - -
Staff salary - - -
Total direct Expenses - - -

Less: Indirect expenses

Other staff salary - - -
Rotalty to brand (% Of Revenue) - - -
Rent (as per contract) (% of revenue) - - -
Water Cost (per month) - - -
Maintenance (per month) - - -
Marketing cost (per month) - - -
Electricity (Based on area Rs./sq. Ft.) - - -
Phone and internet (per month) - - -
Housekeeping & Consumables (% of revenue) - - -
Payment Settlement Charges (% or revenue) - - -
Total Indirect Expenses - - -

EBIDA - - -
EBIDA margin % #DIV/0! #DIV/0! #DIV/0!

END of sheets
 4 5 6 7 8 9
31-Jul-21 31-Aug-21 30-Sep-21 31-Oct-21 30-Nov-21 31-Dec-21

725,900 746,268 732,125 804,603 773,289 816,589

384,000 394,740 387,430 425,223 409,143 432,100
1,616,800 1,661,232 1,634,353 1,781,036 1,724,337 1,822,190
2,726,700 2,802,240 2,753,908 3,010,861 2,906,769 3,070,879

254,065 261,194 256,244 281,611 270,651 285,806

153,600 157,896 154,972 170,089 163,657 172,840
485,040 498,370 490,306 534,311 517,301 546,657
896,000 896,000 896,000 896,000 896,000 896,000
1,788,705 1,813,459 1,797,522 1,882,011 1,847,609 1,901,303

370,000 370,000 370,000 370,000 370,000 370,000

136,335 140,112 137,695 150,543 145,338 153,544
272,670 280,224 275,391 301,086 290,677 307,088
10,000 10,000 10,000 10,000 10,000 10,000
50,000 50,000 50,000 50,000 50,000 50,000
25,000 25,000 25,000 25,000 25,000 25,000
26,600 26,600 26,600 26,600 26,600 26,600
15,000 15,000 15,000 15,000 15,000 15,000
54,534 56,045 55,078 60,217 58,135 61,418
20,450 21,017 20,654 22,581 21,801 23,032
980,589 993,998 985,419 1,031,028 1,012,552 1,041,681

(42,594) (5,217) (29,032) 97,823 46,608 127,895

-2% 0% -1% 3% 2% 4%
 10 11 12 13 14 15
31-Jan-22 28-Feb-22 31-Mar-22 30-Apr-22 31-May-22 30-Jun-22

877,122 794,724 886,707 910,729 961,284 939,136

463,423 420,191 469,081 481,285 508,065 496,585
1,938,167 1,764,236 1,975,358 2,015,278 2,128,874 2,085,905
3,278,712 2,979,151 3,331,146 3,407,292 3,598,223 3,521,627

306,993 278,154 310,347 318,755 336,449 328,698

185,369 168,076 187,632 192,514 203,226 198,634
581,450 529,271 592,608 604,584 638,662 625,772
896,000 896,000 896,000 896,000 896,000 896,000
1,969,812 1,871,501 1,986,587 2,011,852 2,074,338 2,049,103

370,000 370,000 370,000 370,000 370,000 370,000

163,936 148,958 166,557 170,365 179,911 176,081
327,871 297,915 333,115 340,729 359,822 352,163
10,000 10,000 10,000 10,000 10,000 10,000
50,000 50,000 50,000 50,000 50,000 50,000
25,000 25,000 25,000 25,000 25,000 25,000
26,600 26,600 26,600 26,600 26,600 26,600
15,000 15,000 15,000 15,000 15,000 15,000
65,574 59,583 66,623 68,146 71,964 70,433
24,590 22,344 24,984 25,555 26,987 26,412
1,078,571 1,025,399 1,087,878 1,101,394 1,135,285 1,121,689

230,329 82,251 256,680 294,045 388,601 350,835

7% 3% 8% 9% 11% 10%
 16 17 18 19 20 21
31-Jul-22 31-Aug-22 30-Sep-22 31-Oct-22 30-Nov-22 31-Dec-22

1,097,257 1,070,005 1,073,203 1,199,197 1,136,037 1,235,457

579,414 565,799 567,323 633,071 600,431 652,559
2,416,066 2,376,968 2,379,575 2,635,860 2,515,983 2,724,891
4,092,737 4,012,772 4,020,101 4,468,128 4,252,451 4,612,907

384,040 374,502 375,621 419,719 397,613 432,410

231,766 226,320 226,929 253,228 240,172 261,024
724,820 713,090 713,872 790,758 754,795 817,467
967,680 967,680 967,680 967,680 967,680 967,680
2,308,305 2,281,592 2,284,103 2,431,385 2,360,260 2,478,581

399,600 399,600 399,600 399,600 399,600 399,600

204,637 200,639 201,005 223,406 212,623 230,645
409,274 401,277 402,010 446,813 425,245 461,291
10,800 10,800 10,800 10,800 10,800 10,800
54,000 54,000 54,000 54,000 54,000 54,000
27,000 27,000 27,000 27,000 27,000 27,000
28,728 28,728 28,728 28,728 28,728 28,728
16,200 16,200 16,200 16,200 16,200 16,200
81,855 80,255 80,402 89,363 85,049 92,258
30,696 30,096 30,151 33,511 31,893 34,597
1,262,789 1,248,595 1,249,896 1,329,421 1,291,138 1,355,119

521,643 482,585 486,102 707,322 601,053 779,207

13% 12% 12% 16% 14% 17%
 22 23 24 25 26 27
31-Jan-23 28-Feb-23 31-Mar-23 30-Apr-23 31-May-23 30-Jun-23

1,272,131 1,177,853 1,305,124 1,404,661 1,382,495 1,390,467

671,869 622,085 689,691 740,965 730,446 734,438
2,804,129 2,596,554 2,887,584 3,072,032 3,055,201 3,066,896
4,748,128 4,396,491 4,882,399 5,217,658 5,168,142 5,191,801

445,246 412,248 456,793 491,631 483,873 486,663

268,747 248,834 275,877 296,386 292,178 293,775
841,239 778,966 866,275 921,610 916,560 920,069
967,680 967,680 967,680 967,680 967,680 967,680
2,522,912 2,407,729 2,566,625 2,677,307 2,660,292 2,668,187

399,600 399,600 399,600 399,600 399,600 399,600

237,406 219,825 244,120 260,883 258,407 259,590
474,813 439,649 488,240 521,766 516,814 519,180
10,800 10,800 10,800 10,800 10,800 10,800
54,000 54,000 54,000 54,000 54,000 54,000
27,000 27,000 27,000 27,000 27,000 27,000
28,728 28,728 28,728 28,728 28,728 28,728
16,200 16,200 16,200 16,200 16,200 16,200
94,963 87,930 97,648 104,353 103,363 103,836
35,611 32,974 36,618 39,132 38,761 38,939
1,379,121 1,316,705 1,402,954 1,462,462 1,453,673 1,457,873

846,096 672,058 912,820 1,077,889 1,054,177 1,065,741

18% 15% 19% 21% 20% 21%

End of sheet
 28 29 30 31 32 33
31-Jul-23 31-Aug-23 30-Sep-23 31-Oct-23 30-Nov-23 31-Dec-23

1,652,079 1,583,715 1,657,323 1,745,423 1,691,481 1,901,914

871,440 836,533 874,477 921,079 893,025 1,002,488
3,612,111 3,493,729 3,630,876 3,827,032 3,719,856 4,154,755
6,135,630 5,913,976 6,162,676 6,493,534 6,304,362 7,059,156

578,228 554,300 580,063 610,898 592,018 665,670

348,576 334,613 349,791 368,432 357,210 400,995
1,083,633 1,048,119 1,089,263 1,148,109 1,115,957 1,246,426
1,045,094 1,045,094 1,045,094 1,045,094 1,045,094 1,045,094
3,055,531 2,982,126 3,064,211 3,172,534 3,110,280 3,358,186

431,568 431,568 431,568 431,568 431,568 431,568

306,781 295,699 308,134 324,677 315,218 352,958
613,563 591,398 616,268 649,353 630,436 705,916
11,664 11,664 11,664 11,664 11,664 11,664
58,320 58,320 58,320 58,320 58,320 58,320
29,160 29,160 29,160 29,160 29,160 29,160
31,026 31,026 31,026 31,026 31,026 31,026
17,496 17,496 17,496 17,496 17,496 17,496
122,713 118,280 123,254 129,871 126,087 141,183
46,017 44,355 46,220 48,702 47,283 52,944
1,668,309 1,628,965 1,673,109 1,731,836 1,698,259 1,832,235

1,411,790 1,302,885 1,425,356 1,589,164 1,495,824 1,868,736

23% 22% 23% 24% 24% 26%
 34 35 36
31-Jan-24 29-Feb-24 31-Mar-24

1,792,711 1,745,427 2,000,634

946,056 920,363 1,053,484
3,957,945 3,848,502 4,388,464
6,696,711 6,514,292 7,442,583

627,449 610,899 700,222

378,422 368,145 421,394
1,187,383 1,154,551 1,316,539
1,045,094 1,045,094 1,045,094
3,238,349 3,178,690 3,483,249

431,568 431,568 431,568

334,836 325,715 372,129
669,671 651,429 744,258
11,664 11,664 11,664
58,320 58,320 58,320
29,160 29,160 29,160
31,026 31,026 31,026
17,496 17,496 17,496
133,934 130,286 148,852
50,225 48,857 55,819
1,767,900 1,735,521 1,900,293

1,690,462 1,600,081 2,059,041

25% 25% 28%
All final values Once

month 0
1-Apr-21
Fixed assest
Kitchen Equipments and cutlery 2800000
Refrigeration Equipments 4000000
Furniture & Fixtures 4500000
Restaurants Décor 6000000
Total 17300000
ADD: Rent deposit 1000000
ADD: Working capital 2400000

Total funds required 20700000

Sources of fund
Equity capital 100% 20700000
Debt 0% 0

Total funds contributed 20700000

End of sheet
All final values Once
Year 1 Year 2
31-Mar-22 31-Mar-23
Kitchen Equipments and cutlery
Opening balance - 2,485,863
Add: Purchases 2,800,000 -
Less: Sales - -
Less: depricaition 314,137 372,879
Closing balance 2,485,863 2,112,984

Refrigeration Equipments
Opening balance - 3,551,233
Add: Purchses 4,000,000 -
Less: Sales - -
Less: depricaition 448,767 532,685
Closing balance 3,551,233 3,018,548

Furniture & Fixtures

Opening balance - 4,163,425
Add: Purchses 4,500,000 -
Less: Sales - -
Less: depricaition 336,575 311,401
Closing balance 4,163,425 3,852,023

Restaurants Décor
Opening balance 6,000,000 5,551,233
Add: Purchses - -
Less: Sales - -
Less: depricaition 448,767 415,202
Closing balance 5,551,233 5,136,031

End of sheet
 Year 3
31-Mar-24

2,112,984
-
-
316,948
1,796,036

3,018,548
-
-
452,782
2,565,766

3,852,023
-
-
288,110
3,563,913

5,136,031
-
-
384,147
4,751,884
All final values Once
Year 1 Year 2 Year 3
31-Mar-22 31-Mar-23 31-Mar-24
Current assets
Inventory
Alcoholic Beverages 310,347.39 456,793.23 700,222.07
Non Alcoholic Beverages 93,816.23 137,938.30 210,696.83
Food 98,767.92 144,379.21 219,423.20
Total 502,931.53 739,110.74 1,130,342.10

Current liabilities
Creditors for Expenses 1087878.467647 1402954 1900293
Creditors for Raw material
Alcoholic Beverages 310347.39 456793.23 700222.07
Non Alcoholic Beverages 187632.45 275876.60 421393.67
Food 592607.50 866275.25 1316539.20
Total 2,178,465.81 3,001,898.93 4,338,447.59

Working capital (1,675,534.28) (2,262,788.19) (3,208,105.49)

Changes in working capital 1,675,534.28 587,253.91 945,317.30
100,000.00
All final values Once
Year 1 Year 2
31-Mar-20 31-Mar-22 31-Mar-23

Revenue
Alcoholic Beverages 7,157,327 13,377,412
Non Alcoholic Beverages 3,785,331 7,068,176
Food 15,917,709 29,567,668
Total 26,860,368 50,013,256

Less: Direct Expenses

Alcoholic Beverage cost (% of revenue) 2,505,065 4,682,094
Non Alcoholic Beverages (% of revenue) 1,514,132 2,827,270
Food (% of revenue) 4,775,313 8,870,300
Staff salary 8,064,000 11,397,120
Total direct Expenses 16,858,510 27,776,785

Less: Indirect expenses

Other staff salary 3,330,000 4,706,400
Rotalty to brand (% Of Revenue) 1,343,018 2,500,663
Rent (as per contract) (% of revenue) 2,686,037 5,001,326
Water Cost (per month) 90,000 127,200
Maintenance (per month) 450,000 636,000
Marketing cost (per month) 225,000 318,000
Electricity (Based on area Rs./sq. Ft.) 239,400 338,352
Phone and internet (per month) 135,000 190,800
Housekeeping & Consumables (% of revenue) 537,207 1,000,265
Payment Settlement Charges (% or revenue) 201,453 375,099
Total Indirect Expenses 9,237,115 15,194,105

EBIDA 764,743 7,042,366

Less: Depriciation 1,548,247 1,632,168

EBIT (783,504) 5,410,198

Less: Interest - -

EBT (783,504) 5,410,198

Less: Taxes - 1,361,747
PAT( transfer to reserves) (783,504) 4,048,451

Net profit margin -3% 8%

End Of sheet
 Year 3
31-Mar-24

19,948,328
10,524,795
43,827,398
74,300,521

6,981,915
4,209,918
13,148,219
12,308,890
36,648,942
14,000,...
Profit After Tax
12,121,830
5,082,912 12,000,...
3,715,026
7,430,052 10,000,...
137,376
686,880 8,000,...
343,440
Profit After T
365,420 6,000,...
206,064
1,486,010 4,048,451
4,000,...
557,254
20,010,435
2,000,...

17,641,144
1,441,987
31-Ma... 31-Ma... 31-Ma...
(783,504)
16,199,157 (2,000,...
-

16,199,157
4,077,328
12,121,830

16%
 Profit After Tax

.
4)
All final values Once
Year 1 Year 2
31-Mar-22 31-Mar-23
Equity and liability
Share capital 20,700,000 20,700,000
Reserves & Surplus (783,504) 3,264,947

Total shareholders fund 19,916,496 23,964,947

Current Liabilities
Creditors for Expenses 1,087,878 1,402,954
Creditors for Raw material
Alcoholic Beverages 310,347 456,793
Non Alcoholic Beverages 187,632 275,877
Food 592,608 866,275

Total Current liabilities 2,178,466 3,001,899

Total Liabilities 22,094,962 26,966,846

Assets
Fixed assets
Kitchen Equipments and cutlery 2,485,863 2,112,984
Refrigeration Equipments 3,551,233 3,018,548
Furniture & Fixtures 4,163,425 3,852,023
Restaurants Décor 5,551,233 5,136,031

Rent deposit
1,000,000 1,000,000
Current assets
Inventory
Alcoholic Beverages 310,347 456,793
Non Alcoholic Beverages 93,816 137,938
Food 98,768 144,379

Cash & cash Equivalents 4,840,277 11,108,150

Total assets 22,094,962 26,966,846

End of Sheet
 Year 3
31-Mar-24

20,700,000 Shareholders Fund

15,386,777 40,000,000
36,086,777
36,086,777 35,000,000

30,000,000

25,000,000 23,964,947
1,900,293 Shareholders Fund
19,916,496
20,000,000
700,222
15,000,000
421,394
1,316,539 10,000,000

5,000,000
4,338,448
-
31-Mar-24 31-Mar-23 31-Mar-22
40,425,225

1,796,036
2,565,766
3,563,913 Total assets
4,751,884
45,000,000
40,425,225
40,000,000
1,000,000 35,000,000
30,000,000 26,966,846
25,000,000 Total assets
700,222 22,094,962
210,697 20,000,000
219,423 15,000,000
10,000,000
25,617,284
5,000,000
40,425,225 -
31-Mar-24 31-Mar-23 31-Mar-22
holders Fund

Total assets
All final values Once
Year 1
31-Mar-22
Operating activities
PAT (783,504)
ADD: Non cash expenses 1,548,247
Cash from operation before Working capital changes 764,743
Add/Less : changes in working capital 1,675,534

Cash from operations 2,440,277

Investing Activities
Purchase of fixed assets (17,300,000)
Rent deposit (1,000,000)
Cash from Investing activities (18,300,000)

Financing Activities
Equity share capital 20,700,000
Cash from Financing activities 20,700,000

Cash generated during the year 4,840,277

Add: Opening cash balance -
Closing balance 4,840,277
 Year 2 Year 3
31-Mar-23 31-Mar-24

4,048,451 12,121,830
1,632,168 1,441,987 Cash generated during the year
5,680,619 13,563,816
587,254 945,317 16,000,000
14,509,134
14,000,000
6,267,873 14,509,134
12,000,000

10,000,000 Cash generated during the

year
8,000,000
- - 6,267,873
- - 6,000,000 4,840,277
- -
4,000,000

2,000,000

-
31-Mar-24 31-Mar-23 31-Mar-22
- -

6,267,873 14,509,134
4,840,277 11,108,150
11,108,150 25,617,284
g the year

Cash generated during the

year