Plan Outline
Get real P&L data for your plan!
We have complete profit and loss financial data from companies like The Watertower Cafe.
SIC 5812 Eating and Drinking Places - Eating places
*Reports start as low as $89
Cafe Bistro Coffeehouse Business Plan
The Watertower Cafe
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| 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 | ||
| Sales | |||||||||||||
| Restaurant | 0% | $116,330 | $126,271 | $132,163 | $150,898 | $142,787 | $153,458 | $164,320 | $190,700 | $184,871 | $184,871 | $189,120 | $190,428 |
| Coffeehouse | 0% | $14,525 | $14,525 | $16,800 | $16,800 | $19,800 | $19,800 | $22,770 | $22,770 | $26,185 | $26,185 | $30,112 | $30,112 |
| Total Sales | $130,855 | $140,796 | $148,963 | $167,698 | $162,587 | $173,258 | $187,090 | $213,470 | $211,056 | $211,056 | $219,232 | $220,540 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Restaurant | $101,350 | $102,363 | $103,386 | $105,419 | $104,420 | $105,850 | $106,908 | $108,850 | $107,350 | $107,350 | $108,100 | $108,850 | |
| Coffeehouse | $4,357 | $4,357 | $5,040 | $5,040 | $5,940 | $5,940 | $6,831 | $6,831 | $7,855 | $7,855 | $9,033 | $9,033 | |
| Subtotal Direct Cost of Sales | $105,707 | $106,720 | $108,426 | $110,459 | $110,360 | $111,790 | $113,739 | $115,681 | $115,205 | $115,205 | $117,133 | $117,883 | |
| Personnel Plan | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Owner/Manager | 0% | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 | $3,333 |
| Employees | 0% | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 | $23,501 |
| Total People | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | |
| Total Payroll | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | |
| General Assumptions | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | 12.25% | |
| Long-term Interest Rate | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | 6.75% | |
| Tax Rate | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Pro Forma Profit and Loss | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | $130,855 | $140,796 | $148,963 | $167,698 | $162,587 | $173,258 | $187,090 | $213,470 | $211,056 | $211,056 | $219,232 | $220,540 | |
| Direct Cost of Sales | $105,707 | $106,720 | $108,426 | $110,459 | $110,360 | $111,790 | $113,739 | $115,681 | $115,205 | $115,205 | $117,133 | $117,883 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $105,707 | $106,720 | $108,426 | $110,459 | $110,360 | $111,790 | $113,739 | $115,681 | $115,205 | $115,205 | $117,133 | $117,883 | |
| Gross Margin | $25,148 | $34,076 | $40,537 | $57,239 | $52,227 | $61,468 | $73,351 | $97,789 | $95,851 | $95,851 | $102,099 | $102,657 | |
| Gross Margin % | 19.22% | 24.20% | 27.21% | 34.13% | 32.12% | 35.48% | 39.21% | 45.81% | 45.41% | 45.41% | 46.57% | 46.55% | |
| Expenses | |||||||||||||
| Payroll | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | |
| Sales and Marketing and Other Expenses | $7,900 | $6,500 | $7,900 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | |
| Depreciation | $575 | $575 | $575 | $575 | $575 | $575 | $575 | $575 | $575 | $575 | $575 | $575 | |
| Leased Equip/Van/Dispensing Systems | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | |
| Utilities | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Insurance | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | $1,745 | |
| Other Taxes | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Payroll Taxes | 22% | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 | $5,903 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $48,007 | $46,607 | $48,007 | $46,607 | $46,607 | $46,607 | $46,607 | $46,607 | $46,607 | $46,607 | $46,607 | $46,607 | |
| Profit Before Interest and Taxes | ($22,859) | ($12,531) | ($7,470) | $10,632 | $5,620 | $14,861 | $26,744 | $51,182 | $49,244 | $49,244 | $55,492 | $56,050 | |
| EBITDA | ($22,284) | ($11,956) | ($6,895) | $11,207 | $6,195 | $15,436 | $27,319 | $51,757 | $49,819 | $49,819 | $56,067 | $56,625 | |
| Interest Expense | $4,185 | $4,154 | $4,122 | $4,090 | $4,058 | $4,026 | $3,993 | $3,960 | $3,927 | $3,893 | $3,860 | $3,826 | |
| Taxes Incurred | ($8,113) | ($4,171) | ($2,898) | $1,635 | $390 | $2,709 | $5,688 | $11,805 | $11,329 | $11,338 | $12,908 | $13,056 | |
| Net Profit | ($18,931) | ($12,514) | ($8,695) | $4,906 | $1,171 | $8,126 | $17,063 | $35,416 | $33,987 | $34,013 | $38,724 | $39,168 | |
| Net Profit/Sales | -14.47% | -8.89% | -5.84% | 2.93% | 0.72% | 4.69% | 9.12% | 16.59% | 16.10% | 16.12% | 17.66% | 17.76% | |
| Pro Forma Cash Flow | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $130,855 | $140,796 | $148,963 | $167,698 | $162,587 | $173,258 | $187,090 | $213,470 | $211,056 | $211,056 | $219,232 | $220,540 | |
| Subtotal Cash from Operations | $130,855 | $140,796 | $148,963 | $167,698 | $162,587 | $173,258 | $187,090 | $213,470 | $211,056 | $211,056 | $219,232 | $220,540 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Other Liabilities (interest-free) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Long-term Liabilities | $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 | |
| Subtotal Cash Received | $130,855 | $140,796 | $148,963 | $167,698 | $162,587 | $173,258 | $187,090 | $213,470 | $211,056 | $211,056 | $219,232 | $220,540 | |
| Expenditures | 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 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | $26,834 | |
| Bill Payments | $35,544 | $175,815 | $127,186 | $132,308 | $137,495 | $134,078 | $139,478 | $145,029 | $152,660 | $149,153 | $149,821 | $155,206 | |
| Subtotal Spent on Operations | $62,378 | $202,649 | $154,020 | $159,142 | $164,329 | $160,912 | $166,312 | $171,863 | $179,494 | $175,987 | $176,655 | $182,040 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Principal Repayment of Current Borrowing | $1,824 | $1,843 | $1,861 | $1,880 | $1,900 | $1,919 | $1,939 | $1,958 | $1,978 | $1,999 | $2,019 | $2,040 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $2,221 | $2,223 | $2,243 | $2,257 | $2,268 | $2,281 | $2,292 | $2,305 | $2,317 | $2,328 | $2,341 | $2,354 | |
| Purchase Other Current Assets | $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 | |
| Subtotal Cash Spent | $66,423 | $206,715 | $158,124 | $163,279 | $168,497 | $165,112 | $170,543 | $176,126 | $183,789 | $180,314 | $181,015 | $186,434 | |
| Net Cash Flow | $64,432 | ($65,919) | ($9,161) | $4,419 | ($5,910) | $8,146 | $16,547 | $37,344 | $27,267 | $30,742 | $38,217 | $34,106 | |
| Cash Balance | $164,432 | $98,513 | $89,352 | $93,771 | $87,861 | $96,007 | $112,553 | $149,897 | $177,164 | $207,907 | $246,124 | $280,231 | |
| Pro Forma Balance Sheet | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $100,000 | $164,432 | $98,513 | $89,352 | $93,771 | $87,861 | $96,007 | $112,553 | $149,897 | $177,164 | $207,907 | $246,124 | $280,231 |
| Inventory | $61,157 | $116,278 | $117,392 | $119,269 | $121,505 | $121,396 | $122,969 | $125,113 | $127,249 | $126,726 | $126,726 | $128,846 | $129,671 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $161,157 | $280,710 | $215,905 | $208,621 | $215,276 | $209,257 | $218,976 | $237,666 | $277,146 | $303,890 | $334,632 | $374,970 | $409,902 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 | $595,040 |
| Accumulated Depreciation | $0 | $575 | $1,150 | $1,725 | $2,300 | $2,875 | $3,450 | $4,025 | $4,600 | $5,175 | $5,750 | $6,325 | $6,900 |
| Total Long-term Assets | $595,040 | $594,465 | $593,890 | $593,315 | $592,740 | $592,165 | $591,590 | $591,015 | $590,440 | $589,865 | $589,290 | $588,715 | $588,140 |
| Total Assets | $756,197 | $875,175 | $809,795 | $801,936 | $808,016 | $801,422 | $810,566 | $828,681 | $867,586 | $893,755 | $923,922 | $963,685 | $998,042 |
| Liabilities and Capital | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $29,627 | $171,581 | $122,781 | $127,721 | $133,032 | $129,435 | $134,653 | $139,937 | $147,688 | $144,165 | $144,647 | $150,046 | $149,628 |
| Current Borrowing | $29,850 | $28,026 | $26,183 | $24,322 | $22,442 | $20,542 | $18,623 | $16,684 | $14,726 | $12,748 | $10,749 | $8,730 | $6,690 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $59,477 | $199,607 | $148,964 | $152,043 | $155,474 | $149,977 | $153,276 | $156,621 | $162,414 | $156,913 | $155,396 | $158,776 | $156,318 |
| Long-term Liabilities | $695,399 | $693,178 | $690,955 | $688,712 | $686,455 | $684,187 | $681,906 | $679,614 | $677,309 | $674,992 | $672,664 | $670,323 | $667,969 |
| Total Liabilities | $754,876 | $892,785 | $839,919 | $840,755 | $841,929 | $834,164 | $835,182 | $836,235 | $839,723 | $831,905 | $828,060 | $829,099 | $824,287 |
| Paid-in Capital | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 | $98,000 |
| Retained Earnings | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) | ($96,679) |
| Earnings | $0 | ($18,931) | ($31,445) | ($40,140) | ($35,234) | ($34,063) | ($25,937) | ($8,874) | $26,542 | $60,529 | $94,542 | $133,266 | $172,433 |
| Total Capital | $1,321 | ($17,610) | ($30,124) | ($38,819) | ($33,913) | ($32,742) | ($24,616) | ($7,553) | $27,863 | $61,850 | $95,863 | $134,587 | $173,754 |
| Total Liabilities and Capital | $756,197 | $875,175 | $809,795 | $801,936 | $808,016 | $801,422 | $810,566 | $828,681 | $867,586 | $893,755 | $923,922 | $963,685 | $998,042 |
| Net Worth | $1,321 | ($17,610) | ($30,124) | ($38,819) | ($33,913) | ($32,742) | ($24,616) | ($7,553) | $27,863 | $61,850 | $95,863 | $134,587 | $173,754 |
