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SIC 5812 Eating and Drinking Places - Eating places
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Healthy Restaurant Business Plan
Kona-Q
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Financial Plan
The following sections will outline important financial information.
8.1 Important Assumptions
The following section will detail important Financial Assumptions.
| General Assumptions | |||
| 2003 | 2004 | 2005 | |
| Plan Month | 1 | 2 | 3 |
| Current Interest Rate | 10.00% | 10.00% | 10.00% |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% |
| Tax Rate | 30.00% | 30.00% | 30.00% |
| Other | 0 | 0 | 0 |
8.2 Projected Cash Flow
The following chart and table will indicate Projected Cash Flow.
| Pro Forma Cash Flow | |||
| 2003 | 2004 | 2005 | |
| Cash Received | |||
| Cash from Operations | |||
| Cash Sales | $80,597 | $255,156 | $475,163 |
| Subtotal Cash from Operations | $80,597 | $255,156 | $475,163 |
| Additional Cash Received | |||
| Sales Tax, VAT, HST/GST Received | $0 | $0 | $0 |
| New Current Borrowing | $20,000 | $0 | $0 |
| New Other Liabilities (interest-free) | $0 | $0 | $0 |
| New Long-term Liabilities | $0 | $75,000 | $75,000 |
| Sales of Other Current Assets | $0 | $0 | $0 |
| Sales of Long-term Assets | $0 | $0 | $0 |
| New Investment Received | $10,000 | $0 | $0 |
| Subtotal Cash Received | $110,597 | $330,156 | $550,163 |
| Expenditures | 2003 | 2004 | 2005 |
| Expenditures from Operations | |||
| Cash Spending | $46,550 | $99,200 | $147,800 |
| Bill Payments | $50,960 | $127,404 | $242,199 |
| Subtotal Spent on Operations | $97,510 | $226,604 | $389,999 |
| Additional Cash Spent | |||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 |
| Principal Repayment of Current Borrowing | $5,500 | $5,500 | $5,500 |
| Other Liabilities Principal Repayment | $0 | $0 | $0 |
| Long-term Liabilities Principal Repayment | $0 | $7,500 | $7,500 |
| Purchase Other Current Assets | $0 | $0 | $0 |
| Purchase Long-term Assets | $0 | $75,000 | $75,000 |
| Dividends | $0 | $0 | $0 |
| Subtotal Cash Spent | $103,010 | $314,604 | $477,999 |
| Net Cash Flow | $7,586 | $15,552 | $72,164 |
| Cash Balance | $12,575 | $28,127 | $100,291 |
8.3 Break-even Analysis
The Break-even Analysis indicates that $10,099 will be needed in monthly revenue to reach the break-even point.
| Break-even Analysis | |
| Monthly Revenue Break-even | $10,099 |
| Assumptions: | |
| Average Percent Variable Cost | 30% |
| Estimated Monthly Fixed Cost | $7,069 |
8.4 Projected Profit and Loss
The following table indicates Projected Profit and Loss.
| Pro Forma Profit and Loss | |||
| 2003 | 2004 | 2005 | |
| Sales | $80,597 | $255,156 | $475,163 |
| Direct Cost of Sales | $24,179 | $76,547 | $142,549 |
| Other Costs of Sales | $0 | $0 | $0 |
| Total Cost of Sales | $24,179 | $76,547 | $142,549 |
| Gross Margin | $56,418 | $178,609 | $332,614 |
| Gross Margin % | 70.00% | 70.00% | 70.00% |
| Expenses | |||
| Payroll | $46,550 | $99,200 | $147,800 |
| Sales and Marketing and Other Expenses | $3,600 | $7,200 | $10,000 |
| Depreciation | $12,996 | $20,000 | $24,000 |
| Rent | $9,000 | $18,000 | $27,000 |
| Utilities | $2,400 | $4,800 | $7,200 |
| Insurance | $2,400 | $4,800 | $7,200 |
| Payroll Taxes | $6,983 | $14,880 | $22,170 |
| Other | $900 | $1,800 | $2,700 |
| Total Operating Expenses | $84,829 | $170,680 | $248,070 |
| Profit Before Interest and Taxes | ($28,411) | $7,929 | $84,544 |
| EBITDA | ($15,415) | $27,929 | $108,544 |
| Interest Expense | $1,867 | $4,836 | $11,036 |
| Taxes Incurred | $0 | $928 | $22,052 |
| Net Profit | ($30,278) | $2,165 | $51,456 |
| Net Profit/Sales | -37.57% | 0.85% | 10.83% |
8.5 Projected Balance Sheet
The following table will indicate the Projected Balance Sheet.
| Pro Forma Balance Sheet | |||
| 2003 | 2004 | 2005 | |
| Assets | |||
| Current Assets | |||
| Cash | $12,575 | $28,127 | $100,291 |
| Other Current Assets | $0 | $0 | $0 |
| Total Current Assets | $12,575 | $28,127 | $100,291 |
| Long-term Assets | |||
| Long-term Assets | $22,141 | $97,141 | $172,141 |
| Accumulated Depreciation | $21,985 | $41,985 | $65,985 |
| Total Long-term Assets | $156 | $55,156 | $106,156 |
| Total Assets | $12,731 | $83,283 | $206,447 |
| Liabilities and Capital | 2003 | 2004 | 2005 |
| Current Liabilities | |||
| Accounts Payable | $4,610 | $10,996 | $20,705 |
| Current Borrowing | $14,500 | $9,000 | $3,500 |
| Other Current Liabilities | $0 | $0 | $0 |
| Subtotal Current Liabilities | $19,110 | $19,996 | $24,205 |
| Long-term Liabilities | $2,858 | $70,358 | $137,858 |
| Total Liabilities | $21,968 | $90,354 | $162,063 |
| Paid-in Capital | $10,000 | $10,000 | $10,000 |
| Retained Earnings | $11,041 | ($19,237) | ($17,071) |
| Earnings | ($30,278) | $2,165 | $51,456 |
| Total Capital | ($9,237) | ($7,071) | $44,384 |
| Total Liabilities and Capital | $12,731 | $83,283 | $206,447 |
| Net Worth | ($9,237) | ($7,071) | $44,384 |
8.6 Business Ratios
The following table indicates common Business Ratios specific to Kona-Q as well as industry ratios.
| Ratio Analysis | ||||
| 2003 | 2004 | 2005 | Industry Profile | |
| Sales Growth | -30.19% | 216.58% | 86.22% | 6.96% |
| Percent of Total Assets | ||||
| Other Current Assets | 0.00% | 0.00% | 0.00% | 28.39% |
| Total Current Assets | 98.77% | 33.77% | 48.58% | 37.68% |
| Long-term Assets | 1.23% | 66.23% | 51.42% | 62.32% |
| Total Assets | 100.00% | 100.00% | 100.00% | 100.00% |
| Current Liabilities | 150.10% | 24.01% | 11.72% | 19.17% |
| Long-term Liabilities | 22.45% | 84.48% | 66.78% | 29.21% |
| Total Liabilities | 172.55% | 108.49% | 78.50% | 48.38% |
| Net Worth | -72.55% | -8.49% | 21.50% | 51.62% |
| Percent of Sales | ||||
| Sales | 100.00% | 100.00% | 100.00% | 100.00% |
| Gross Margin | 70.00% | 70.00% | 70.00% | 59.31% |
| Selling, General & Administrative Expenses | 105.61% | 70.92% | 60.97% | 39.09% |
| Advertising Expenses | 0.00% | 0.00% | 0.00% | 2.75% |
| Profit Before Interest and Taxes | -35.25% | 3.11% | 17.79% | 1.59% |
| Main Ratios | ||||
| Current | 0.66 | 1.41 | 4.14 | 1.26 |
| Quick | 0.66 | 1.41 | 4.14 | 0.87 |
| Total Debt to Total Assets | 172.55% | 108.49% | 78.50% | 3.27% |
| Pre-tax Return on Net Worth | 327.79% | -43.75% | 165.62% | 54.38% |
| Pre-tax Return on Assets | -237.82% | 3.71% | 35.61% | 7.17% |
| Additional Ratios | 2003 | 2004 | 2005 | |
| Net Profit Margin | -37.57% | 0.85% | 10.83% | n.a |
| Return on Equity | 0.00% | 0.00% | 115.93% | n.a |
| Activity Ratios | ||||
| Accounts Payable Turnover | 11.13 | 12.17 | 12.17 | n.a |
| Payment Days | 29 | 21 | 23 | n.a |
| Total Asset Turnover | 6.33 | 3.06 | 2.30 | n.a |
| Debt Ratios | ||||
| Debt to Net Worth | 0.00 | 0.00 | 3.65 | n.a |
| Current Liab. to Liab. | 0.87 | 0.22 | 0.15 | n.a |
| Liquidity Ratios | ||||
| Net Working Capital | ($6,535) | $8,131 | $76,086 | n.a |
| Interest Coverage | -15.22 | 1.64 | 7.66 | n.a |
| Additional Ratios | ||||
| Assets to Sales | 0.16 | 0.33 | 0.43 | n.a |
| Current Debt/Total Assets | 150% | 24% | 12% | n.a |
| Acid Test | 0.66 | 1.41 | 4.14 | n.a |
| Sales/Net Worth | 0.00 | 0.00 | 10.71 | n.a |
| Dividend Payout | 0.00 | 0.00 | 0.00 | n.a |
