Gabri's Restaurant & Lounge

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Fine Dining 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
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