Belle Epoque Dinner Theatre

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Dinner Theater 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
Unit Sales
Lunch Sales 0% 5,130 5,940 10,395 10,395 10,395 5,940 5,130 5,130 5,130 5,130 5,130 5,130
High Tea Sales 0% 810 810 810 810 810 810 810 810 810 810 810 810
Dinner Sales 0% 2,970 3,780 10,395 10,395 10,395 5,000 5,000 4,000 3,700 3,500 3,700 3,500
Dinner Show Sales 0% 2,727 5,427 8,640 8,640 8,640 7,000 6,000 5,000 5,000 4,000 3,000 4,000
Bar Sales 0% 1,350 1,350 5,400 5,400 5,400 1,350 1,350 1,350 1,350 1,350 1,350 1,350
Be In the Show Sales 0% 270 270 270 270 270 270 270 270 270 270 270 270
Catering Sales 0% 0 0 0 1 1 0 0 0 2 0 0 0
Total Unit Sales 13,257 17,577 35,910 35,911 35,911 20,370 18,560 16,560 16,262 15,060 14,260 15,060
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00
High Tea Sales $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00 $18.00
Dinner Sales $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00 $24.00
Dinner Show Sales $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00
Bar Sales $20.00 $20.00 $35.00 $35.00 $35.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00
Be In the Show Sales $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00
Catering Sales $0.00 $0.00 $0.00 $9,000.00 $10,000.00 $0.00 $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
Sales
Lunch Sales $71,820 $83,160 $145,530 $145,530 $145,530 $83,160 $71,820 $71,820 $71,820 $71,820 $71,820 $71,820
High Tea Sales $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580 $14,580
Dinner Sales $71,280 $90,720 $249,480 $249,480 $249,480 $120,000 $120,000 $96,000 $88,800 $84,000 $88,800 $84,000
Dinner Show Sales $149,985 $298,485 $475,200 $475,200 $475,200 $385,000 $330,000 $275,000 $275,000 $220,000 $165,000 $220,000
Bar Sales $27,000 $27,000 $189,000 $189,000 $189,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000
Be In the Show Sales $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550 $17,550
Catering Sales $0 $0 $0 $9,000 $10,000 $0 $0 $0 $10,000 $0 $0 $0
Total Sales $352,215 $531,495 $1,091,340 $1,100,340 $1,101,340 $647,290 $580,950 $501,950 $504,750 $434,950 $384,750 $434,950
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales 38.00% $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32 $5.32
High Tea Sales 38.00% $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84 $6.84
Dinner Sales 36.00% $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64 $8.64
Dinner Show Sales 25.00% $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75 $13.75
Bar Sales 36.00% $7.20 $7.20 $12.60 $12.60 $12.60 $7.20 $7.20 $7.20 $7.20 $7.20 $7.20 $7.20
Be In the Show Sales 25.00% $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25
Catering Sales 55.00% $0.00 $0.00 $0.00 $4,950.00 $5,500.00 $0.00 $0.00 $0.00 $2,750.00 $0.00 $0.00 $0.00
Direct Cost of Sales
Lunch Sales $27,292 $31,601 $55,301 $55,301 $55,301 $31,601 $27,292 $27,292 $27,292 $27,292 $27,292 $27,292
High Tea Sales $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540 $5,540
Dinner Sales $25,661 $32,659 $89,813 $89,813 $89,813 $43,200 $43,200 $34,560 $31,968 $30,240 $31,968 $30,240
Dinner Show Sales $37,496 $74,621 $118,800 $118,800 $118,800 $96,250 $82,500 $68,750 $68,750 $55,000 $41,250 $55,000
Bar Sales $9,720 $9,720 $68,040 $68,040 $68,040 $9,720 $9,720 $9,720 $9,720 $9,720 $9,720 $9,720
Be In the Show Sales $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388 $4,388
Catering Sales $0 $0 $0 $4,950 $5,500 $0 $0 $0 $5,500 $0 $0 $0
Subtotal Direct Cost of Sales $110,097 $158,529 $341,882 $346,832 $347,382 $190,699 $172,640 $150,250 $153,158 $132,180 $120,158 $132,180
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
Executive Chef Joachim Oignons-owner 0% $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Serving Staff Manager 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
Sommelier/Bar Manager 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
Performance Manager 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
Host/Serving Staff 0% $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752 $10,752
Kitchen Staff 0% $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112 $14,112
Performance Staff 0% $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368 $10,368
Bar Staff 0% $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688 $2,688
Bookkeeper/Office Assistant 0% $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $51,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920
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 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20%
Tax Rate 25.00% 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 $352,215 $531,495 $1,091,340 $1,100,340 $1,101,340 $647,290 $580,950 $501,950 $504,750 $434,950 $384,750 $434,950
Direct Cost of Sales $110,097 $158,529 $341,882 $346,832 $347,382 $190,699 $172,640 $150,250 $153,158 $132,180 $120,158 $132,180
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $110,097 $158,529 $341,882 $346,832 $347,382 $190,699 $172,640 $150,250 $153,158 $132,180 $120,158 $132,180
Gross Margin $242,118 $372,966 $749,458 $753,508 $753,958 $456,591 $408,311 $351,701 $351,593 $302,771 $264,593 $302,771
Gross Margin % 68.74% 70.17% 68.67% 68.48% 68.46% 70.54% 70.28% 70.07% 69.66% 69.61% 68.77% 69.61%
Expenses
Payroll $51,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920
Sales and Marketing and Other Expenses $2,846 $3,671 $3,671 $3,671 $3,671 $3,671 $12,671 $13,671 $13,671 $14,251 $13,671 $3,671
Depreciation $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
MICROS syterm, phones, security, fire, computer upgrades $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,000 $0 $0
Exterminating $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25
Ceramic/Glass/Silver Upkeep $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Maintenance/Repairs $0 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Linen and Dry Cleaning $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175
Dish and Cleaning Supplies $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Office Products Upkeep $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Paper Products Upkeep $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Utilities $1,430 $1,430 $1,430 $1,430 $1,430 $1,430 $2,430 $3,430 $3,430 $3,430 $3,430 $3,430
Insurance $717 $717 $717 $717 $717 $717 $717 $717 $717 $717 $717 $717
Rent $1,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400
Employee Healthcare $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Comps/Donations/Handouts 15% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $66,613 $73,438 $73,438 $73,438 $73,438 $73,438 $83,438 $85,438 $85,438 $96,018 $85,438 $75,438
Profit Before Interest and Taxes $175,505 $299,528 $676,020 $680,070 $680,520 $383,153 $324,872 $266,262 $266,154 $206,752 $179,154 $227,333
EBITDA $176,505 $300,528 $677,020 $681,070 $681,520 $384,153 $325,872 $267,262 $267,154 $207,752 $180,154 $228,333
Interest Expense $311 $303 $295 $288 $280 $272 $265 $257 $249 $242 $234 $226
Taxes Incurred $43,799 $74,806 $168,931 $169,946 $170,060 $95,720 $81,152 $66,501 $66,476 $51,628 $44,730 $56,777
Net Profit $131,396 $224,419 $506,793 $509,837 $510,180 $287,161 $243,456 $199,504 $199,429 $154,883 $134,190 $170,330
Net Profit/Sales 37.31% 42.22% 46.44% 46.33% 46.32% 44.36% 41.91% 39.75% 39.51% 35.61% 34.88% 39.16%
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 $352,215 $531,495 $1,091,340 $1,100,340 $1,101,340 $647,290 $580,950 $501,950 $504,750 $434,950 $384,750 $434,950
Subtotal Cash from Operations $352,215 $531,495 $1,091,340 $1,100,340 $1,101,340 $647,290 $580,950 $501,950 $504,750 $434,950 $384,750 $434,950
Additional Cash Received
Sales Tax, VAT, HST/GST Received 7.00% $24,655 $37,205 $76,394 $77,024 $77,094 $45,310 $40,667 $35,137 $35,333 $30,447 $26,933 $30,447
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 $376,870 $568,700 $1,167,734 $1,177,364 $1,178,434 $692,600 $621,617 $537,087 $540,083 $465,397 $411,683 $465,397
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 $51,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920 $52,920
Bill Payments $4,932 $152,261 $288,870 $619,528 $539,007 $527,194 $229,424 $273,304 $237,848 $251,615 $214,824 $191,498
Subtotal Spent on Operations $56,852 $205,181 $341,790 $672,448 $591,927 $580,114 $282,344 $326,224 $290,768 $304,535 $267,744 $244,418
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $24,655 $37,205 $76,394 $77,024 $77,094 $45,310 $40,667 $35,137 $35,333 $30,447 $26,933 $30,447
Principal Repayment of Current Borrowing $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $575 $575 $575 $575 $575 $575 $575 $575 $575 $575 $575 $575
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 $100,000
Subtotal Cash Spent $82,532 $243,411 $419,209 $750,497 $670,046 $626,449 $324,035 $362,386 $327,126 $336,007 $295,701 $375,890
Net Cash Flow $294,338 $325,289 $748,525 $426,867 $508,388 $66,151 $297,581 $174,701 $212,957 $129,390 $115,981 $89,507
Cash Balance $344,758 $670,047 $1,418,571 $1,845,438 $2,353,826 $2,419,978 $2,717,559 $2,892,260 $3,105,216 $3,234,606 $3,350,587 $3,440,094
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 $50,420 $344,758 $670,047 $1,418,571 $1,845,438 $2,353,826 $2,419,978 $2,717,559 $2,892,260 $3,105,216 $3,234,606 $3,350,587 $3,440,094
Inventory $75,000 $55,048 $79,265 $170,941 $173,416 $173,691 $95,349 $86,320 $75,125 $76,579 $66,090 $60,079 $66,090
Other Current Assets $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000
Total Current Assets $142,420 $416,807 $766,312 $1,606,513 $2,035,854 $2,544,517 $2,532,327 $2,820,879 $2,984,385 $3,198,795 $3,317,696 $3,427,666 $3,523,184
Long-term Assets
Long-term Assets $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000 $175,000
Accumulated Depreciation $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000
Total Long-term Assets $175,000 $174,000 $173,000 $172,000 $171,000 $170,000 $169,000 $168,000 $167,000 $166,000 $165,000 $164,000 $163,000
Total Assets $317,420 $590,807 $939,312 $1,778,513 $2,206,854 $2,714,517 $2,701,327 $2,988,879 $3,151,385 $3,364,795 $3,482,696 $3,591,666 $3,686,184
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 $143,016 $268,127 $601,560 $521,090 $519,598 $220,272 $265,393 $229,420 $244,427 $208,469 $184,274 $209,488
Current Borrowing $5,420 $4,970 $4,520 $4,070 $3,620 $3,170 $2,720 $2,270 $1,820 $1,370 $920 $470 $20
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $5,420 $147,986 $272,647 $605,630 $524,710 $522,768 $222,992 $267,663 $231,240 $245,797 $209,389 $184,744 $209,508
Long-term Liabilities $40,000 $39,425 $38,850 $38,275 $37,700 $37,125 $36,550 $35,975 $35,400 $34,825 $34,250 $33,675 $33,100
Total Liabilities $45,420 $187,411 $311,497 $643,905 $562,410 $559,893 $259,542 $303,638 $266,640 $280,622 $243,639 $218,419 $242,608
Paid-in Capital $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420 $450,420
Retained Earnings ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($178,420) ($278,420)
Earnings $0 $131,396 $355,815 $862,608 $1,372,444 $1,882,624 $2,169,785 $2,413,241 $2,612,745 $2,812,173 $2,967,057 $3,101,247 $3,271,576
Total Capital $272,000 $403,396 $627,815 $1,134,608 $1,644,444 $2,154,624 $2,441,785 $2,685,241 $2,884,745 $3,084,173 $3,239,057 $3,373,247 $3,443,576
Total Liabilities and Capital $317,420 $590,807 $939,312 $1,778,513 $2,206,854 $2,714,517 $2,701,327 $2,988,879 $3,151,385 $3,364,795 $3,482,696 $3,591,666 $3,686,184
Net Worth $272,000 $403,396 $627,815 $1,134,608 $1,644,444 $2,154,624 $2,441,785 $2,685,241 $2,884,745 $3,084,173 $3,239,057 $3,373,247 $3,443,576