Plan Outline
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SIC 5812 Eating and Drinking Places - Eating places
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Coffee Shop Business Plan
Java Culture
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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 | |||||||||||||
| Coffee beverages | 0% | $24,000 | $27,000 | $28,800 | $28,800 | $28,800 | $28,800 | $28,800 | $28,800 | $29,400 | $31,200 | $33,000 | $33,000 |
| Coffee beans | 0% | $6,000 | $6,750 | $7,200 | $7,200 | $7,200 | $7,200 | $7,200 | $7,200 | $7,350 | $7,800 | $8,250 | $8,250 |
| Pastries, etc. | 0% | $10,000 | $11,250 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,250 | $13,000 | $13,750 | $13,750 |
| Total Sales | $40,000 | $45,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $49,000 | $52,000 | $55,000 | $55,000 | |
| 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 | |
| Coffee beverages | $6,000 | $6,750 | $7,200 | $7,200 | $7,200 | $7,200 | $7,200 | $7,200 | $7,350 | $7,800 | $8,250 | $8,250 | |
| Coffee beans | $3,000 | $3,375 | $3,600 | $3,600 | $3,600 | $3,600 | $3,600 | $3,600 | $3,675 | $3,900 | $4,125 | $4,125 | |
| Pastries, etc. | $5,000 | $5,625 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,125 | $6,500 | $6,875 | $6,875 | |
| Subtotal Direct Cost of Sales | $14,000 | $15,750 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $17,150 | $18,200 | $19,250 | $19,250 | |
| 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 | ||
| Manager | 0% | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 |
| Baristas | 0% | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 |
| Employees | 0% | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | |
| 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 | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| 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 | $40,000 | $45,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $49,000 | $52,000 | $55,000 | $55,000 | |
| Direct Cost of Sales | $14,000 | $15,750 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $17,150 | $18,200 | $19,250 | $19,250 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $14,000 | $15,750 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $16,800 | $17,150 | $18,200 | $19,250 | $19,250 | |
| Gross Margin | $26,000 | $29,250 | $31,200 | $31,200 | $31,200 | $31,200 | $31,200 | $31,200 | $31,850 | $33,800 | $35,750 | $35,750 | |
| Gross Margin % | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | |
| Expenses | |||||||||||||
| Payroll | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | |
| Sales and Marketing and Other Expenses | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | $2,150 | |
| Depreciation | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | |
| Rent | $0 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | |
| Rent | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Maintenance | $400 | $450 | $480 | $480 | $480 | $480 | $480 | $480 | $490 | $520 | $550 | $550 | |
| Utilities/Phone | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Payroll Taxes | 15% | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 | $1,558 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $16,191 | $20,641 | $20,671 | $20,671 | $20,671 | $20,671 | $20,671 | $20,671 | $20,681 | $20,711 | $20,741 | $20,741 | |
| Profit Before Interest and Taxes | $9,809 | $8,609 | $10,529 | $10,529 | $10,529 | $10,529 | $10,529 | $10,529 | $11,169 | $13,089 | $15,009 | $15,009 | |
| EBITDA | $10,259 | $9,059 | $10,979 | $10,979 | $10,979 | $10,979 | $10,979 | $10,979 | $11,619 | $13,539 | $15,459 | $15,459 | |
| Interest Expense | $248 | $245 | $243 | $241 | $239 | $236 | $234 | $232 | $229 | $227 | $225 | $223 | |
| Taxes Incurred | $2,868 | $2,091 | $2,572 | $2,572 | $2,573 | $2,573 | $2,574 | $2,574 | $2,735 | $3,216 | $3,696 | $3,697 | |
| Net Profit | $6,693 | $6,273 | $7,715 | $7,716 | $7,718 | $7,720 | $7,721 | $7,723 | $8,205 | $9,647 | $11,088 | $11,090 | |
| Net Profit/Sales | 16.73% | 13.94% | 16.07% | 16.08% | 16.08% | 16.08% | 16.09% | 16.09% | 16.74% | 18.55% | 20.16% | 20.16% | |
| 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 | $40,000 | $45,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $49,000 | $52,000 | $55,000 | $55,000 | |
| Subtotal Cash from Operations | $40,000 | $45,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $49,000 | $52,000 | $55,000 | $55,000 | |
| 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 | $40,000 | $45,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $48,000 | $49,000 | $52,000 | $55,000 | $55,000 | |
| 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 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | $10,383 | |
| Bill Payments | $728 | $22,112 | $29,845 | $30,569 | $29,450 | $29,449 | $29,447 | $29,445 | $29,474 | $30,424 | $32,727 | $34,195 | |
| Subtotal Spent on Operations | $11,112 | $32,496 | $40,228 | $40,952 | $39,834 | $39,832 | $39,830 | $39,829 | $39,857 | $40,808 | $43,110 | $44,578 | |
| 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 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | $275 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 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 | $11,387 | $32,771 | $40,503 | $41,227 | $40,109 | $40,107 | $40,105 | $40,104 | $40,132 | $41,083 | $43,385 | $44,853 | |
| Net Cash Flow | $28,613 | $12,229 | $7,497 | $6,773 | $7,891 | $7,893 | $7,895 | $7,896 | $8,868 | $10,917 | $11,615 | $10,147 | |
| Cash Balance | $95,736 | $107,966 | $115,462 | $122,235 | $130,127 | $138,020 | $145,914 | $153,811 | $162,679 | $173,596 | $185,211 | $195,358 | |
| 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 | $67,123 | $95,736 | $107,966 | $115,462 | $122,235 | $130,127 | $138,020 | $145,914 | $153,811 | $162,679 | $173,596 | $185,211 | $195,358 |
| Inventory | $16,027 | $15,400 | $17,325 | $18,480 | $18,480 | $18,480 | $18,480 | $18,480 | $18,480 | $18,865 | $20,020 | $21,175 | $21,175 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $83,150 | $111,136 | $125,291 | $133,942 | $140,715 | $148,607 | $156,500 | $164,394 | $172,291 | $181,544 | $193,616 | $206,386 | $216,533 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 | $59,170 |
| Accumulated Depreciation | $0 | $450 | $900 | $1,350 | $1,800 | $2,250 | $2,700 | $3,150 | $3,600 | $4,050 | $4,500 | $4,950 | $5,400 |
| Total Long-term Assets | $59,170 | $58,720 | $58,270 | $57,820 | $57,370 | $56,920 | $56,470 | $56,020 | $55,570 | $55,120 | $54,670 | $54,220 | $53,770 |
| Total Assets | $142,320 | $169,856 | $183,561 | $191,762 | $198,085 | $205,527 | $212,970 | $220,414 | $227,861 | $236,664 | $248,286 | $260,606 | $270,303 |
| 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 | $0 | $21,118 | $28,825 | $29,587 | $28,469 | $28,467 | $28,465 | $28,464 | $28,462 | $29,335 | $31,586 | $33,092 | $31,974 |
| Current Borrowing | $10,000 | $9,725 | $9,450 | $9,175 | $8,900 | $8,625 | $8,350 | $8,075 | $7,800 | $7,525 | $7,250 | $6,975 | $6,700 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $10,000 | $30,843 | $38,275 | $38,762 | $37,369 | $37,092 | $36,815 | $36,539 | $36,262 | $36,860 | $38,836 | $40,067 | $38,674 |
| Long-term Liabilities | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 |
| Total Liabilities | $30,000 | $50,843 | $58,275 | $58,762 | $57,369 | $57,092 | $56,815 | $56,539 | $56,262 | $56,860 | $58,836 | $60,067 | $58,674 |
| Paid-in Capital | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 | $140,000 |
| Retained Earnings | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) | ($27,680) |
| Earnings | $0 | $6,693 | $12,966 | $20,680 | $28,397 | $36,115 | $43,834 | $51,556 | $59,279 | $67,484 | $77,130 | $88,218 | $99,308 |
| Total Capital | $112,320 | $119,013 | $125,286 | $133,000 | $140,717 | $148,435 | $156,154 | $163,876 | $171,599 | $179,804 | $189,450 | $200,538 | $211,628 |
| Total Liabilities and Capital | $142,320 | $169,856 | $183,561 | $191,762 | $198,085 | $205,527 | $212,970 | $220,414 | $227,861 | $236,664 | $248,286 | $260,606 | $270,303 |
| Net Worth | $112,320 | $119,013 | $125,286 | $133,000 | $140,717 | $148,435 | $156,154 | $163,876 | $171,599 | $179,804 | $189,450 | $200,538 | $211,628 |
