New World Deli

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Deli Restaurant 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
Breakfast lines 0% $3,960 $8,515 $10,855 $13,015 $13,735 $16,615 $14,635 $13,735 $20,808 $21,732 $23,688 $20,292
Lunch lines 0% $9,240 $9,756 $10,476 $11,155 $11,695 $11,875 $10,525 $10,615 $13,315 $14,215 $14,904 $12,834
Coffee lines 0% $7,920 $8,495 $8,855 $9,095 $9,275 $9,575 $8,135 $8,195 $10,416 $11,155 $11,965 $10,795
Take-out dishes 0% $11,000 $12,145 $13,315 $13,765 $13,675 $13,855 $11,245 $11,335 $12,775 $13,315 $13,405 $14,305
Other 0% $3,212 $3,891 $4,350 $4,703 $4,838 $5,192 $4,454 $4,388 $5,731 $6,042 $6,396 $5,823
Total Sales $35,332 $42,802 $47,851 $51,733 $53,218 $57,112 $48,994 $48,268 $63,045 $66,459 $70,358 $64,049
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
Breakfast lines 35% $1,386 $2,980 $3,799 $4,555 $4,807 $5,815 $5,122 $4,807 $7,283 $7,606 $8,291 $7,102
Lunch lines 35% $3,234 $3,415 $3,667 $3,904 $4,093 $4,156 $3,684 $3,715 $4,660 $4,975 $5,216 $4,492
Coffee lines 35% $2,772 $2,973 $3,099 $3,183 $3,246 $3,351 $2,847 $2,868 $3,646 $3,904 $4,188 $3,778
Take-out dishes 35% $3,850 $4,251 $4,660 $4,818 $4,786 $4,849 $3,936 $3,967 $4,471 $4,660 $4,692 $5,007
Other 40% $1,285 $1,556 $1,740 $1,881 $1,935 $2,077 $1,782 $1,755 $2,293 $2,417 $2,558 $2,329
Subtotal Direct Cost of Sales $12,527 $15,175 $16,965 $18,342 $18,868 $20,249 $17,371 $17,113 $22,352 $23,563 $24,945 $22,708
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/founder 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Counter Clerks 0% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Kitchen 0% $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Busboys 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Total People 9 9 9 9 9 9 9 9 9 9 9 9
Total Payroll $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500
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% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $35,332 $42,802 $47,851 $51,733 $53,218 $57,112 $48,994 $48,268 $63,045 $66,459 $70,358 $64,049
Direct Cost of Sales $12,527 $15,175 $16,965 $18,342 $18,868 $20,249 $17,371 $17,113 $22,352 $23,563 $24,945 $22,708
Other kitchen expenses $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Total Cost of Sales $15,527 $18,175 $19,965 $21,342 $21,868 $23,249 $20,371 $20,113 $25,352 $26,563 $27,945 $25,708
Gross Margin $19,805 $24,627 $27,886 $30,391 $31,350 $33,863 $28,623 $28,155 $37,693 $39,896 $42,413 $38,340
Gross Margin % 56.05% 57.54% 58.28% 58.75% 58.91% 59.29% 58.42% 58.33% 59.79% 60.03% 60.28% 59.86%
Expenses
Payroll $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500
Sales and Marketing and Other Expenses $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Payroll Taxes 15% $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325 $2,325
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $27,525 $27,525 $27,525 $27,525 $27,525 $27,525 $23,025 $23,025 $23,025 $23,025 $23,025 $23,025
Profit Before Interest and Taxes ($7,720) ($2,898) $361 $2,866 $3,825 $6,338 $5,598 $5,130 $14,668 $16,871 $19,388 $15,315
EBITDA ($7,720) ($2,898) $361 $2,866 $3,825 $6,338 $5,598 $5,130 $14,668 $16,871 $19,388 $15,315
Interest Expense $247 $244 $303 $362 $359 $355 $352 $348 $345 $341 $213 $209
Taxes Incurred ($2,390) ($943) $17 $751 $1,040 $1,795 $1,574 $1,434 $4,297 $4,959 $5,753 $4,532
Net Profit ($5,577) ($2,199) $41 $1,753 $2,426 $4,188 $3,673 $3,347 $10,026 $11,571 $13,423 $10,574
Net Profit/Sales -15.78% -5.14% 0.08% 3.39% 4.56% 7.33% 7.50% 6.93% 15.90% 17.41% 19.08% 16.51%
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 $35,332 $42,802 $47,851 $51,733 $53,218 $57,112 $48,994 $48,268 $63,045 $66,459 $70,358 $64,049
Subtotal Cash from Operations $35,332 $42,802 $47,851 $51,733 $53,218 $57,112 $48,994 $48,268 $63,045 $66,459 $70,358 $64,049
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 $7,500 $7,500 $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 $35,332 $42,802 $55,351 $59,233 $53,218 $57,112 $48,994 $48,268 $63,045 $66,459 $70,358 $64,049
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 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500
Bill Payments $1,306 $38,962 $32,477 $34,337 $35,990 $35,973 $38,533 $26,738 $29,609 $43,197 $40,794 $42,708
Subtotal Spent on Operations $16,806 $54,462 $47,977 $49,837 $51,490 $51,473 $54,033 $42,238 $45,109 $58,697 $56,294 $58,208
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 $387 $391 $394 $397 $400 $404 $407 $411 $414 $417 $15,421 $424
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,000
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 $25,000
Subtotal Cash Spent $17,194 $54,853 $48,371 $50,234 $51,890 $51,877 $54,440 $42,649 $45,523 $59,115 $71,715 $93,633
Net Cash Flow $18,138 ($12,051) $6,980 $8,999 $1,328 $5,235 ($5,446) $5,619 $17,522 $7,344 ($1,356) ($29,584)
Cash Balance $46,338 $34,287 $41,268 $50,267 $51,595 $56,830 $51,383 $57,003 $74,525 $81,869 $80,512 $50,928
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 $28,200 $46,338 $34,287 $41,268 $50,267 $51,595 $56,830 $51,383 $57,003 $74,525 $81,869 $80,512 $50,928
Inventory $0 $13,779 $16,693 $18,662 $20,176 $20,755 $22,274 $19,108 $18,825 $24,588 $25,919 $27,440 $24,979
Other Current Assets $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Total Current Assets $30,200 $62,118 $52,980 $61,930 $72,443 $74,350 $81,103 $72,491 $77,827 $101,112 $109,788 $109,952 $77,907
Long-term Assets
Long-term Assets $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
Total Assets $54,200 $86,118 $76,980 $85,930 $96,443 $98,350 $105,103 $96,491 $101,827 $125,112 $133,788 $133,952 $101,907
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 $37,882 $31,334 $33,137 $34,794 $34,675 $37,644 $25,767 $28,167 $41,840 $39,362 $41,525 $34,330
Current Borrowing $30,000 $29,613 $29,222 $36,328 $43,431 $43,030 $42,627 $42,219 $41,809 $41,395 $40,977 $25,556 $25,132
Other Current Liabilities $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0
Subtotal Current Liabilities $40,000 $77,494 $70,556 $79,465 $88,225 $87,705 $90,271 $77,986 $79,975 $93,235 $90,339 $77,081 $59,462
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $40,000 $77,494 $70,556 $79,465 $88,225 $87,705 $90,271 $77,986 $79,975 $93,235 $90,339 $77,081 $59,462
Paid-in Capital $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
Retained Earnings ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($5,800) ($30,800)
Earnings $0 ($5,577) ($7,776) ($7,735) ($5,982) ($3,556) $632 $4,305 $7,652 $17,678 $29,249 $42,671 $53,245
Total Capital $14,200 $8,623 $6,424 $6,465 $8,218 $10,644 $14,832 $18,505 $21,852 $31,878 $43,449 $56,871 $42,445
Total Liabilities and Capital $54,200 $86,118 $76,980 $85,930 $96,443 $98,350 $105,103 $96,491 $101,827 $125,112 $133,788 $133,952 $101,907
Net Worth $14,200 $8,623 $6,424 $6,465 $8,218 $10,644 $14,832 $18,505 $21,852 $31,878 $43,449 $56,871 $42,445