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Cafe Bistro Coffeehouse Business Plan

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