The Bronx Deli and Bakery

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Delicatessen and Bakery 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
Bakery 0% $8,000 $9,000 $9,000 $11,000 $11,000 $11,000 $10,000 $9,000 $10,000 $12,000 $13,000 $14,000
Sandwiches 0% $15,000 $16,000 $17,000 $19,000 $20,000 $22,000 $20,000 $19,000 $22,000 $24,000 $26,000 $27,000
Drinks 0% $3,000 $3,500 $4,000 $4,000 $5,000 $5,000 $4,000 $3,000 $3,000 $4,000 $5,000 $5,000
Total Sales $26,000 $28,500 $30,000 $34,000 $36,000 $38,000 $34,000 $31,000 $35,000 $40,000 $44,000 $46,000
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
Bakery $2,000 $2,200 $2,200 $2,800 $2,800 $2,800 $2,500 $2,400 $2,500 $3,000 $3,500 $3,700
Sandwiches $5,000 $5,400 $5,600 $6,500 $6,800 $7,400 $6,800 $6,500 $7,400 $8,000 $8,500 $9,000
Drinks $400 $460 $500 $500 $600 $600 $500 $400 $400 $500 $600 $600
Subtotal Direct Cost of Sales $7,400 $8,060 $8,300 $9,800 $10,200 $10,800 $9,800 $9,300 $10,300 $11,500 $12,600 $13,300
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
Barry Cohn 0% $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800
Kitchen Staff 0% $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Waiters/Waitresses 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
Baking Staff 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Total People 9 9 9 9 9 9 9 9 9 9 9 9
Total Payroll $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100
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 $26,000 $28,500 $30,000 $34,000 $36,000 $38,000 $34,000 $31,000 $35,000 $40,000 $44,000 $46,000
Direct Cost of Sales $7,400 $8,060 $8,300 $9,800 $10,200 $10,800 $9,800 $9,300 $10,300 $11,500 $12,600 $13,300
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $7,400 $8,060 $8,300 $9,800 $10,200 $10,800 $9,800 $9,300 $10,300 $11,500 $12,600 $13,300
Gross Margin $18,600 $20,440 $21,700 $24,200 $25,800 $27,200 $24,200 $21,700 $24,700 $28,500 $31,400 $32,700
Gross Margin % 71.54% 71.72% 72.33% 71.18% 71.67% 71.58% 71.18% 70.00% 70.57% 71.25% 71.36% 71.09%
Expenses
Payroll $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100
Sales and Marketing and Other Expenses $1,000 $1,000 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Depreciation $120 $120 $120 $120 $120 $120 $120 $120 $120 $120 $120 $120
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
Payroll Taxes 15% $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565 $2,565
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $23,485 $23,485 $22,985 $22,985 $22,985 $22,985 $22,985 $22,985 $22,985 $22,985 $22,985 $22,985
Profit Before Interest and Taxes ($4,885) ($3,045) ($1,285) $1,215 $2,815 $4,215 $1,215 ($1,285) $1,715 $5,515 $8,415 $9,715
EBITDA ($4,765) ($2,925) ($1,165) $1,335 $2,935 $4,335 $1,335 ($1,165) $1,835 $5,635 $8,535 $9,835
Interest Expense $410 $403 $396 $389 $382 $375 $368 $361 $354 $347 $340 $333
Taxes Incurred ($1,588) ($1,034) ($504) $248 $730 $1,152 $254 ($494) $408 $1,550 $2,422 $2,814
Net Profit ($3,706) ($2,413) ($1,177) $578 $1,703 $2,688 $593 ($1,152) $953 $3,617 $5,652 $6,567
Net Profit/Sales -14.26% -8.47% -3.92% 1.70% 4.73% 7.07% 1.74% -3.72% 2.72% 9.04% 12.85% 14.28%
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 $26,000 $28,500 $30,000 $34,000 $36,000 $38,000 $34,000 $31,000 $35,000 $40,000 $44,000 $46,000
Subtotal Cash from Operations $26,000 $28,500 $30,000 $34,000 $36,000 $38,000 $34,000 $31,000 $35,000 $40,000 $44,000 $46,000
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 $26,000 $28,500 $30,000 $34,000 $36,000 $38,000 $34,000 $31,000 $35,000 $40,000 $44,000 $46,000
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 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100
Bill Payments $521 $15,586 $14,413 $14,342 $17,841 $17,558 $18,630 $15,064 $14,500 $18,013 $20,544 $22,359
Subtotal Spent on Operations $17,621 $32,686 $31,513 $31,442 $34,941 $34,658 $35,730 $32,164 $31,600 $35,113 $37,644 $39,459
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $833
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 $18,454 $33,519 $32,346 $32,275 $35,774 $35,491 $36,563 $32,997 $32,433 $35,946 $38,477 $40,292
Net Cash Flow $7,546 ($5,019) ($2,346) $1,725 $226 $2,509 ($2,563) ($1,997) $2,567 $4,054 $5,523 $5,708
Cash Balance $70,746 $65,727 $63,381 $65,107 $65,333 $67,842 $65,279 $63,282 $65,849 $69,903 $75,426 $81,134
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 $63,200 $70,746 $65,727 $63,381 $65,107 $65,333 $67,842 $65,279 $63,282 $65,849 $69,903 $75,426 $81,134
Inventory $5,000 $8,140 $8,866 $9,130 $10,780 $11,220 $11,880 $10,780 $10,230 $11,330 $12,650 $13,860 $14,630
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $68,200 $78,886 $74,593 $72,511 $75,887 $76,553 $79,722 $76,059 $73,512 $77,179 $82,553 $89,286 $95,764
Long-term Assets
Long-term Assets $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Accumulated Depreciation $0 $120 $240 $360 $480 $600 $720 $840 $960 $1,080 $1,200 $1,320 $1,440
Total Long-term Assets $50,000 $49,880 $49,760 $49,640 $49,520 $49,400 $49,280 $49,160 $49,040 $48,920 $48,800 $48,680 $48,560
Total Assets $118,200 $128,766 $124,353 $122,151 $125,407 $125,953 $129,002 $125,219 $122,552 $126,099 $131,353 $137,966 $144,324
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 $15,105 $13,939 $13,747 $17,257 $16,933 $18,127 $14,584 $13,903 $17,330 $19,800 $21,593 $22,217
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $15,105 $13,939 $13,747 $17,257 $16,933 $18,127 $14,584 $13,903 $17,330 $19,800 $21,593 $22,217
Long-term Liabilities $50,000 $49,167 $48,334 $47,501 $46,668 $45,835 $45,002 $44,169 $43,336 $42,503 $41,670 $40,837 $40,004
Total Liabilities $50,000 $64,272 $62,273 $61,248 $63,925 $62,768 $63,129 $58,753 $57,239 $59,833 $61,470 $62,430 $62,221
Paid-in Capital $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Retained Earnings ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800) ($11,800)
Earnings $0 ($3,706) ($6,120) ($7,296) ($6,718) ($5,015) ($2,327) ($1,734) ($2,886) ($1,934) $1,684 $7,336 $13,903
Total Capital $68,200 $64,494 $62,080 $60,904 $61,482 $63,185 $65,873 $66,466 $65,314 $66,266 $69,884 $75,536 $82,103
Total Liabilities and Capital $118,200 $128,766 $124,353 $122,151 $125,407 $125,953 $129,002 $125,219 $122,552 $126,099 $131,353 $137,966 $144,324
Net Worth $68,200 $64,494 $62,080 $60,904 $61,482 $63,185 $65,873 $66,466 $65,314 $66,266 $69,884 $75,536 $82,103