Plan Outline
Get real P&L data for your plan!
We have complete profit and loss financial data from companies like Gabri's Restaurant & Lounge.
SIC 5812 Eating and Drinking Places - Eating places
*Reports start as low as $89
Fine Dining Restaurant Business Plan
Gabri's Restaurant & Lounge
This sample business plan can be edited directly in Business Plan Pro software.
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 | |||||||||||||
| Food & Liquor | 0% | $79,670 | $79,670 | $79,670 | $101,680 | $101,680 | $101,680 | $48,300 | $31,050 | $31,050 | $101,680 | $31,050 | $31,050 |
| Catering | 0% | $10,200 | $10,200 | $12,750 | $16,500 | $12,750 | $12,750 | $5,313 | $5,313 | $12,750 | $16,500 | $5,313 | $5,313 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $89,870 | $89,870 | $92,420 | $118,180 | $114,430 | $114,430 | $53,613 | $36,363 | $43,800 | $118,180 | $36,363 | $36,363 | |
| 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 | |
| Food & Liquor | 33% | $26,291 | $26,291 | $26,291 | $33,554 | $33,554 | $33,554 | $15,939 | $10,247 | $10,247 | $33,554 | $10,247 | $10,247 |
| Catering | 33% | $3,366 | $3,366 | $4,208 | $5,445 | $4,208 | $4,208 | $1,753 | $1,753 | $4,208 | $5,445 | $1,753 | $1,753 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $29,657 | $29,657 | $30,499 | $38,999 | $37,762 | $37,762 | $17,692 | $12,000 | $14,454 | $38,999 | $12,000 | $12,000 | |
| 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 | ||
| General Manager | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Front Manager | 0% | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 | $1,680 |
| Captain 1 | 0% | $518 | $518 | $518 | $518 | $518 | $518 | $518 | $518 | $518 | $518 | $518 | $518 |
| Captain 2 | 0% | $532 | $532 | $532 | $532 | $532 | $532 | $532 | $532 | $532 | $532 | $532 | $532 |
| Waitperson | 0% | $420 | $420 | $420 | $420 | $420 | $420 | $420 | $420 | $420 | $420 | $420 | $420 |
| Waitperson | 0% | $322 | $322 | $322 | $322 | $322 | $322 | $322 | $322 | $322 | $322 | $322 | $322 |
| Waitperson | 0% | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 |
| Wait/Barperson | 0% | $570 | $570 | $570 | $570 | $570 | $570 | $570 | $570 | $570 | $570 | $570 | $570 |
| Bartender | 0% | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 |
| Busboy 1 | 0% | $660 | $660 | $660 | $660 | $660 | $660 | $660 | $660 | $660 | $660 | $660 | $660 |
| Busboy 2 | 0% | $880 | $880 | $880 | $880 | $880 | $880 | $880 | $880 | $880 | $880 | $880 | $880 |
| Busboy 3 | 0% | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 |
| Head Chef Linda | 0% | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 |
| Sous Chef | 0% | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 | $2,700 |
| Cook 1 | 0% | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 |
| Cook 2 | 0% | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 | $1,480 |
| Prep Cook/Dishwasher | 0% | $924 | $924 | $924 | $924 | $924 | $924 | $924 | $924 | $924 | $924 | $924 | $924 |
| Prep/Dishwasher/Cleaning | 0% | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 |
| Dishwasher | 0% | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 |
| Cleaning/Dishwasher | 0% | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 | $980 |
| Additional Cook | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Additional Dishwasher | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Additional Waitperson | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Additional Busboy | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | |
| Total Payroll | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | |
| 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 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| Long-term Interest Rate | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Tax Rate | 30.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | |
| 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 | $89,870 | $89,870 | $92,420 | $118,180 | $114,430 | $114,430 | $53,613 | $36,363 | $43,800 | $118,180 | $36,363 | $36,363 | |
| Direct Cost of Sales | $29,657 | $29,657 | $30,499 | $38,999 | $37,762 | $37,762 | $17,692 | $12,000 | $14,454 | $38,999 | $12,000 | $12,000 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $29,657 | $29,657 | $30,499 | $38,999 | $37,762 | $37,762 | $17,692 | $12,000 | $14,454 | $38,999 | $12,000 | $12,000 | |
| Gross Margin | $60,213 | $60,213 | $61,921 | $79,181 | $76,668 | $76,668 | $35,921 | $24,363 | $29,346 | $79,181 | $24,363 | $24,363 | |
| Gross Margin % | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | |
| Expenses | |||||||||||||
| Payroll | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | |
| Sales and Marketing and Other Expenses | $5,013 | $5,540 | $5,540 | $5,540 | $5,013 | $3,845 | $3,845 | $5,013 | $3,845 | $3,845 | $3,845 | $5,013 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Leased equipment | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | |
| Proffesional fees accounting | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | |
| Proffesional fees legal | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | |
| Licences and permits | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | |
| Office Supplies | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | $167 | |
| Postage | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | |
| Utilities | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | $1,667 | |
| Insurance | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| Rent | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $31,480 | $32,007 | $32,007 | $32,007 | $31,480 | $30,312 | $30,312 | $31,480 | $30,312 | $30,312 | $30,312 | $31,480 | |
| Profit Before Interest and Taxes | $28,733 | $28,206 | $29,914 | $47,174 | $45,188 | $46,356 | $5,609 | ($7,117) | ($966) | $48,869 | ($5,949) | ($7,117) | |
| EBITDA | $28,733 | $28,206 | $29,914 | $47,174 | $45,188 | $46,356 | $5,609 | ($7,117) | ($966) | $48,869 | ($5,949) | ($7,117) | |
| Interest Expense | $1,156 | $1,145 | $1,134 | $1,123 | $1,112 | $1,101 | $1,090 | $1,078 | $1,067 | $1,056 | $1,044 | $1,033 | |
| Taxes Incurred | $8,273 | $9,471 | $10,073 | $16,118 | $15,427 | $15,839 | $1,582 | ($2,868) | ($712) | $16,734 | ($2,448) | ($2,852) | |
| Net Profit | $19,304 | $17,590 | $18,707 | $29,933 | $28,649 | $29,416 | $2,937 | ($5,327) | ($1,322) | $31,078 | ($4,546) | ($5,297) | |
| Net Profit/Sales | 21.48% | 19.57% | 20.24% | 25.33% | 25.04% | 25.71% | 5.48% | -14.65% | -3.02% | 26.30% | -12.50% | -14.57% | |
| 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 | $89,870 | $89,870 | $92,420 | $118,180 | $114,430 | $114,430 | $53,613 | $36,363 | $43,800 | $118,180 | $36,363 | $36,363 | |
| Subtotal Cash from Operations | $89,870 | $89,870 | $92,420 | $118,180 | $114,430 | $114,430 | $53,613 | $36,363 | $43,800 | $118,180 | $36,363 | $36,363 | |
| 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 | $89,870 | $89,870 | $92,420 | $118,180 | $114,430 | $114,430 | $53,613 | $36,363 | $43,800 | $118,180 | $36,363 | $36,363 | |
| 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 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | $19,716 | |
| Bill Payments | $1,695 | $50,907 | $52,612 | $54,481 | $68,449 | $66,039 | $64,154 | $30,660 | $22,088 | $26,805 | $65,846 | $21,218 | |
| Subtotal Spent on Operations | $21,411 | $70,623 | $72,328 | $74,197 | $88,165 | $85,755 | $83,870 | $50,376 | $41,804 | $46,521 | $85,562 | $40,934 | |
| 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 | $1,852 | $1,863 | $1,874 | $1,884 | $1,895 | $1,907 | $1,918 | $1,929 | $1,940 | $1,951 | $1,963 | $1,974 | |
| 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 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | $1,850 | |
| Subtotal Cash Spent | $25,113 | $74,336 | $76,052 | $77,931 | $91,910 | $89,512 | $87,638 | $54,155 | $45,594 | $50,322 | $89,375 | $44,758 | |
| Net Cash Flow | $64,757 | $15,534 | $16,368 | $40,249 | $22,520 | $24,918 | ($34,025) | ($17,792) | ($1,794) | $67,858 | ($53,012) | ($8,395) | |
| Cash Balance | $149,757 | $165,291 | $181,659 | $221,907 | $244,427 | $269,345 | $235,321 | $217,529 | $215,734 | $283,593 | $230,581 | $222,186 | |
| 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 | $85,000 | $149,757 | $165,291 | $181,659 | $221,907 | $244,427 | $269,345 | $235,321 | $217,529 | $215,734 | $283,593 | $230,581 | $222,186 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $85,000 | $149,757 | $165,291 | $181,659 | $221,907 | $244,427 | $269,345 | $235,321 | $217,529 | $215,734 | $283,593 | $230,581 | $222,186 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Assets | $85,000 | $149,757 | $165,291 | $181,659 | $221,907 | $244,427 | $269,345 | $235,321 | $217,529 | $215,734 | $283,593 | $230,581 | $222,186 |
| 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 | $49,155 | $50,812 | $52,197 | $66,247 | $63,862 | $63,122 | $29,928 | $21,241 | $24,559 | $65,139 | $20,486 | $21,213 |
| 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 | $49,155 | $50,812 | $52,197 | $66,247 | $63,862 | $63,122 | $29,928 | $21,241 | $24,559 | $65,139 | $20,486 | $21,213 |
| Long-term Liabilities | $200,000 | $198,148 | $196,285 | $194,411 | $192,527 | $190,632 | $188,725 | $186,807 | $184,878 | $182,938 | $180,987 | $179,024 | $177,050 |
| Total Liabilities | $200,000 | $247,303 | $247,097 | $246,608 | $258,774 | $254,494 | $251,847 | $216,735 | $206,119 | $207,497 | $246,126 | $199,510 | $198,263 |
| Paid-in Capital | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 |
| Retained Earnings | ($300,000) | ($301,850) | ($303,700) | ($305,550) | ($307,400) | ($309,250) | ($311,100) | ($312,950) | ($314,800) | ($316,650) | ($318,500) | ($320,350) | ($322,200) |
| Earnings | $0 | $19,304 | $36,894 | $55,601 | $85,534 | $114,183 | $143,599 | $146,536 | $141,209 | $139,888 | $170,966 | $166,421 | $161,123 |
| Total Capital | ($115,000) | ($97,546) | ($81,806) | ($64,949) | ($36,866) | ($10,067) | $17,499 | $18,586 | $11,409 | $8,238 | $37,466 | $31,071 | $23,923 |
| Total Liabilities and Capital | $85,000 | $149,757 | $165,291 | $181,659 | $221,907 | $244,427 | $269,345 | $235,321 | $217,529 | $215,734 | $283,593 | $230,581 | $222,186 |
| Net Worth | ($115,000) | ($97,546) | ($81,806) | ($64,949) | ($36,866) | ($10,067) | $17,499 | $18,586 | $11,409 | $8,238 | $37,466 | $31,071 | $23,923 |
