24 Variety

Restaurant
Name of proprietor Saksham Mathur

Name of Business 24 Variety Restraunt

Invested Capital ₹ 1,000,000

ariety
urant
aksham Mathur

Variety Restraunt

₹ 1,000,000
 Menu
Breakfast
Sl no. Price Variable cost per unit
1 Poha ₹ 20 12
2 Upma ₹ 20 10
3 Vada Pav ₹ 20 8
4 Sabudana Khichdi ₹ 30 18
5 Idly ₹ 30 15
6 Plain Dosa ₹ 45 25
7 Masala dosa ₹ 50 28
8 Uttpam ₹ 50 21
9 Sambhar Wada ₹ 50 28
10 Veg Sandwich ₹ 60 22
11 Cheese Sandwich ₹ 65 30
12 Egg Sandwich ₹ 75 35

Lunch
Sl no. Price Variable cost per unit
1 Aaloo Mutter ₹ 100 35
2 Mutter Korma ₹ 120 55
3 Aaloo Paneer ₹ 130 65
4 Paneer Tikka Masala ₹ 150 70
5 Panner Makhni ₹ 150 70
6 Dal Makhni ₹ 150 50
7 Dal Fry ₹ 120 45
8 Aalu methi ₹ 120 45
9 Baby Corn Fry ₹ 120 45
10 Mushroom perry fry ₹ 150 65
11 Brinjal fry ₹ 150 60
12 Bhindi ₹ 100 40

Dinner
Sl no. Price Variable cost per unit
1 Palak Panner ₹ 150 75
2 Panner Bhurji ₹ 150 65
3 Paneer Tikka Masala ₹ 180 80
4 Paneer Butter Masala ₹ 180 80
5 Panner Makhni ₹ 150 75
6 Dal Makhni ₹ 120 50
7 Dal Fry ₹ 120 55
8 Masoor Dal ₹ 110 45
9 Baby Corn veg ₹ 150 45
10 Dal Baati ₹ 150 70
11 Sev Tamatar ₹ 120 50
12 Kaju Masala ₹ 180 80
Menu
Breakfast
Sl. No. Price Variable cost per unit
13 Aalu Paratha ₹ 40 15
14 Aalu mutter paratha ₹ 45 20
15 Aalu gobi Paratha ₹ 45 20
16 Gobhi Paratha ₹ 45 20
17 Methi paratha ₹ 45 25
18 Mix Veg Paratha ₹ 50 25
19 Paneer Paratha ₹ 60 20
20 Plain Paratha ₹ 25 12
21 Cheese Paratha ₹ 65 30
22 Omlet ₹ 50 25
23 Poach Egg ₹ 50 25
24 Scrambled Egg ₹ 55 25

Lunch
Sl. No. Price Variable cost per unit
13 Chole Masala ₹ 120 40
14 Paneer Bhurji ₹ 150 65
15 Palak Paneer ₹ 150 70
16 Rajma Chawal ₹ 120 50
17 Paneer Jalfrezi ₹ 150 65
18 Soya Chunks Curry ₹ 120 45
19 Butter Chicken ₹ 220 110
20 Masala Chicken ₹ 220 100
21 Chicken Afgani ₹ 240 125
22 Laal Maas ₹ 250 130
23 Egg Curry ₹ 180 80
24 Egg Bhurji ₹ 180 75

Dinner
Sl. No. Price Variable cost per unit
13 Rajma Masala ₹ 150 65
14 Panner Handi ₹ 180 75
15 Chole Masala ₹ 180 70
16 Jeera Rice ₹ 130 55
17 Veg Biryani ₹ 180 65
18 Chicken Biryani ₹ 220 105
19 Mutton Biryani ₹ 250 130
20 Masala Chicken ₹ 130 100
21 Chicken Afgani ₹ 240 125
22 Butter Chicken ₹ 250 110
23 Chicken Tandoori ₹ 220 115
24 Laal Maas ₹ 280 160
 Capaci
8 seater 4 tables 32
6 seater 3 tables 18
4 seater 5 tables 20
2 seater 6 tables 12 82
18

Seasons

Capacity Utilization (Weekdays)

Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 45 100 4500
Lunch ( 12 to 4) 40 250 10000
Snacks (4 to 7) 35 100 3500
Dinner ( 7 to 12) 50 350 17500
170 35500 Expected Revenue on weekdays

Capacity Utilization (Weekends)

Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 25 100 2500
Lunch ( 12 to 4) 55 300 16500
Snacks (4 to 7) 40 100 4000
Dinner ( 7 to 12) 60 400 24000
180 47000 Expected Revenue on Weekends

Capacity Utilization (Home Delivery) Below prices include 40 delivary charge

Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 20 140 2800
Lunch (12 to 4) 35 250 8750
Snacks (4 to 7) 30 150 4500
Dinner ( 7 to 12) 70 340 23800
155 39850 Expected Revenue from delivery orde

Total Revenue from Operations (In Sea

 Capacity

Non S
Capacity Utilization (Weekdays)
Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 25 80 2000
Lunch ( 12 to 4) 25 180 4500
Snacks (4 to 7) 20 80 1600
Dinner ( 7 to 12) 30 250 7500
Expected Revenue on weekdays 781000 100 15600

Capacity Utilization (Weekends)

Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 15 80 1200
Lunch ( 12 to 4) 30 250 7500
Snacks (4 to 7) 20 80 1600
Dinner ( 7 to 12) 45 300 13500
Expected Revenue on Weekends 376000 110 23800

rices include 40 delivary charge Capacity Utilization (Home Delivery)

Meal time Expected Customers Expected Amount spent
Breakfast (8 to 12) 10 120 1200
Lunch (12 to 4) 20 250 5000
Snacks (4 to 7) 25 150 3750
Dinner ( 7 to 12) 40 340 13600
pected Revenue from delivery orders 1195500 95 23550

l Revenue from Operations (In Season) 2352500

Total Revenue from Operations 3592600

 Non Seasons

Amount spent

Expected Revenue on weekdays 343200

Amount spent

Expected Revenue on Weekends 190400

Below prices include 40 delivary charge

Amount spent

Expected Revenue from delivery orders 706500

Total Revenue from Operations (in non season) 1240100

 Costing Estimations

Variable Costs

Raw Material on weekdays

Breads ₹ 500
Flour ₹ 700
Vegetables ₹ 3750
Fuel ₹ 750
Dairy products ₹ 1600
Direct Expenses ₹ 1150
Delivary cost ₹ 880
Daily variable cost 9330
Monthly variable cost 279900

Raw Material on weekends

Breads ₹ 750
Flour ₹ 800
Vegetables ₹ 4000
Fuel ₹ 880
Dairy products ₹ 1880
Direct Expenses ₹ 2460
Delivary cost ₹ 1400
Daily variable cost 12170
Monthly variable cost 97360

Monthly total Variable Cost 377260

ing Estimations

Fixed Costs

Depreciation
Restaurant furniture Depreciation
10 seater 4 tables ₹ 4,500.00
6 seater 3 tables ₹ 1,500.00
4 seater 5 tables ₹ 2,000.00
2 seater 6 tables ₹ 1,000.00
Total Depreciation ₹ 9,000.00
Monthly depreciation ₹ 750.00

Interior Designing Depreciation

150000 15000
(estimated life 10 years)
Monthly Depreciation 1250

Elecrtical Equipment Depreciation

Deep Freezer 2 18000
Fridge 2 10000
stove 3 50000
Sundry Equipment - 6000
Total Depreciation 84000
Monthly Depreciation 7000

Kitchen Equipment Depreciation

Cutlary 10000
Dish Washer 5000
Fiiitngs 2000
Sundry equipments 2000
Total Depreciation 19000
Monthly Depreciation 1583.333333

Sundry Assets Depreciation

2 Delivery EV Vehicle ₹ 60,000.00 ₹ 20,000.00
1 System for Billing ₹ 30,000.00 ₹ 5,000.00
(Estimated Life to be 6 years) ₹ 25,000.00
Monthly Depreciation ₹ 2,083.33

Premise Rent
₹ 25,000.00 ₹ 25,000.00

Electricity
₹ 15,000.00 ₹ 15,000.00
 Salaried Workers per person Salaries
4 waiters 2500 10000
3 cleaner 1000 3000
1 Cashier 5000 5000
2 chef 12000 24000
3 delivery men 5000 10000
2 Assistents 1800 3600
1 Watchmen 4000 4000
Total Salary 59600

Customer Acquisition/ Advertisement Cost

₹ 40,000.00 40000

Tax expense
₹ 25,000.00 25000

Amortisation of License/Permit
₹ 28,000.00 28000

Monthly Fixed cost 205266.6667

 Capital Utilisation
Particulars Amount
Total Capital ₹ 1,000,000

Variable Costs ₹ 377,260

Purchases
Restestraunt permit ₹ 120,000
Delivery vehicles ₹ 80,000
Furnitures ₹ 60,000
Kitchen Cuttlaries ₹ 50,000
Electrical Equipemts ₹ 150,000

Advertising cost ₹ 40,000

Tax Expenses ₹ 25,000

Premise Rent ₹ 25,000

Salary of Employees ₹ 59,600
System Billings ₹ 30,000

Total Cost ₹ 1,016,860

al Utilisation