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Internet Cafe 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
Coffee (based on average) 0% 400 680 750 970 1,019 1,070 1,102 1,135 1,169 1,204 1,240 1,277
Specialty Drinks (based on average) 0% 225 300 400 546 573 602 620 638 657 677 698 718
Email Memberships 0% 300 320 425 695 729 766 804 844 886 931 977 1,026
Hourly Internet Fees 0% 1,000 1,800 2,500 3,245 3,343 3,443 3,546 3,653 3,762 3,875 3,991 4,111
Baked Goods (based on average) 0% 1,000 1,400 300 2,950 3,039 3,130 3,224 3,321 3,420 3,523 3,629 3,737
Total Unit Sales 2,925 4,500 4,375 8,406 8,703 9,011 9,296 9,591 9,894 10,210 10,535 10,869
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
Coffee (based on average) $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Specialty Drinks (based on average) $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00
Email Memberships $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Hourly Internet Fees $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50
Baked Goods (based on average) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25
Sales
Coffee (based on average) $400 $680 $750 $970 $1,019 $1,070 $1,102 $1,135 $1,169 $1,204 $1,240 $1,277
Specialty Drinks (based on average) $450 $600 $800 $1,092 $1,146 $1,204 $1,240 $1,276 $1,314 $1,354 $1,396 $1,436
Email Memberships $3,000 $3,200 $4,250 $6,950 $7,290 $7,660 $8,040 $8,440 $8,860 $9,310 $9,770 $10,260
Hourly Internet Fees $2,500 $4,500 $6,250 $8,113 $8,358 $8,608 $8,865 $9,133 $9,405 $9,688 $9,978 $10,278
Baked Goods (based on average) $1,250 $1,750 $375 $3,688 $3,799 $3,913 $4,030 $4,151 $4,275 $4,404 $4,536 $4,671
Total Sales $7,600 $10,730 $12,425 $20,812 $21,611 $22,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922
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
Coffee (based on average) 25.00% $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25
Specialty Drinks (based on average) 25.00% $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50
Email Memberships 25.00% $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50
Hourly Internet Fees 25.00% $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63
Baked Goods (based on average) 25.00% $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31
Direct Cost of Sales
Coffee (based on average) $100 $170 $188 $243 $255 $268 $276 $284 $292 $301 $310 $319
Specialty Drinks (based on average) $113 $150 $200 $273 $287 $301 $310 $319 $329 $339 $349 $359
Email Memberships $750 $800 $1,063 $1,738 $1,823 $1,915 $2,010 $2,110 $2,215 $2,328 $2,443 $2,565
Hourly Internet Fees $625 $1,125 $1,563 $2,028 $2,089 $2,152 $2,216 $2,283 $2,351 $2,422 $2,494 $2,569
Baked Goods (based on average) $313 $438 $94 $922 $950 $978 $1,008 $1,038 $1,069 $1,101 $1,134 $1,168
Subtotal Direct Cost of Sales $1,900 $2,683 $3,106 $5,203 $5,403 $5,614 $5,819 $6,034 $6,256 $6,490 $6,730 $6,980
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
Owner 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Part Time 1 0% $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660
Part Time 2 0% $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660
Part Time 3 0% $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660
Part Time 4 0% $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660
Part Time 5 0% $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660 $660
Part Time 6 0% $0 $0 $0 $0 $0 $0 $660 $660 $660 $660 $660 $660
Technician 0% $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,650 $1,815 $1,997 $2,196 $2,416 $2,657
Manager 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,000 $2,000
Total People 7 7 7 7 7 7 8 8 8 8 9 9
Total Payroll $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $7,610 $7,775 $7,957 $8,156 $10,376 $10,617
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 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
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 $7,600 $10,730 $12,425 $20,812 $21,611 $22,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922
Direct Cost of Sales $1,900 $2,683 $3,106 $5,203 $5,403 $5,614 $5,819 $6,034 $6,256 $6,490 $6,730 $6,980
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,900 $2,683 $3,106 $5,203 $5,403 $5,614 $5,819 $6,034 $6,256 $6,490 $6,730 $6,980
Gross Margin $5,700 $8,048 $9,319 $15,609 $16,208 $16,841 $17,458 $18,101 $18,767 $19,469 $20,190 $20,941
Gross Margin % 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00% 75.00%
Expenses
Payroll $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $7,610 $7,775 $7,957 $8,156 $10,376 $10,617
Marketing/Promotion $4,000 $4,000 $3,250 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Utilities $760 $760 $760 $760 $760 $760 $760 $760 $760 $760 $760 $760
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
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 $14,060 $14,060 $13,310 $12,560 $12,560 $12,560 $13,370 $13,535 $13,717 $13,916 $16,136 $16,377
Profit Before Interest and Taxes ($8,360) ($6,013) ($3,991) $3,049 $3,648 $4,281 $4,088 $4,566 $5,050 $5,553 $4,054 $4,564
EBITDA ($8,360) ($6,013) ($3,991) $3,049 $3,648 $4,281 $4,088 $4,566 $5,050 $5,553 $4,054 $4,564
Interest Expense $250 $239 $227 $215 $204 $205 $194 $182 $170 $159 $147 $133
Taxes Incurred ($2,583) ($1,875) ($1,265) $850 $1,033 $1,223 $1,168 $1,315 $1,464 $1,618 $1,172 $1,329
Net Profit ($6,027) ($4,376) ($2,953) $1,984 $2,411 $2,853 $2,726 $3,069 $3,416 $3,776 $2,735 $3,102
Net Profit/Sales -79.31% -40.78% -23.76% 9.53% 11.16% 12.70% 11.71% 12.72% 13.65% 14.55% 10.16% 11.11%
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 $7,600 $10,730 $12,425 $20,812 $21,611 $22,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922
Subtotal Cash from Operations $7,600 $10,730 $12,425 $20,812 $21,611 $22,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922
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 $2,000 $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 $7,600 $10,730 $12,425 $20,812 $21,611 $24,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922
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 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $7,610 $7,775 $7,957 $8,156 $10,376 $10,617
Bill Payments $224 $6,806 $9,085 $9,172 $14,074 $12,613 $13,017 $13,159 $13,518 $13,885 $14,254 $14,063
Subtotal Spent on Operations $7,024 $13,606 $15,885 $15,972 $20,874 $19,413 $20,627 $20,934 $21,475 $22,041 $24,630 $24,680
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 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $1,040
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
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 $8,574 $15,156 $17,435 $17,522 $22,424 $20,963 $22,177 $22,484 $23,025 $23,591 $26,180 $26,520
Net Cash Flow ($974) ($4,426) ($5,010) $3,290 ($813) $3,491 $1,100 $1,651 $1,998 $2,368 $740 $1,402
Cash Balance $23,026 $18,600 $13,589 $16,879 $16,066 $19,557 $20,657 $22,308 $24,307 $26,675 $27,415 $28,817
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 $24,000 $23,026 $18,600 $13,589 $16,879 $16,066 $19,557 $20,657 $22,308 $24,307 $26,675 $27,415 $28,817
Inventory $2,000 $1,900 $2,683 $3,106 $5,203 $5,403 $5,614 $5,819 $6,034 $6,256 $6,490 $6,730 $6,980
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $26,000 $24,926 $21,282 $16,696 $22,082 $21,469 $25,170 $26,476 $28,342 $30,562 $33,165 $34,145 $35,797
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 $26,000 $24,926 $21,282 $16,696 $22,082 $21,469 $25,170 $26,476 $28,342 $30,562 $33,165 $34,145 $35,797
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 $6,503 $8,785 $8,701 $13,654 $12,180 $12,578 $12,709 $13,055 $13,410 $13,786 $13,581 $13,972
Current Borrowing $9,290 $8,540 $7,790 $7,040 $6,290 $5,540 $6,790 $6,040 $5,290 $4,540 $3,790 $3,040 $2,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $9,290 $15,043 $16,575 $15,741 $19,944 $17,720 $19,368 $18,749 $18,345 $17,950 $17,576 $16,621 $15,972
Long-term Liabilities $24,000 $23,200 $22,400 $21,600 $20,800 $20,000 $19,200 $18,400 $17,600 $16,800 $16,000 $15,200 $14,400
Total Liabilities $33,290 $38,243 $38,975 $37,341 $40,744 $37,720 $38,568 $37,149 $35,945 $34,750 $33,576 $31,821 $30,372
Paid-in Capital $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000
Retained Earnings ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290) ($62,290)
Earnings $0 ($6,027) ($10,403) ($13,356) ($11,372) ($8,961) ($6,108) ($3,382) ($313) $3,103 $6,879 $9,614 $12,716
Total Capital ($7,290) ($13,317) ($17,693) ($20,646) ($18,662) ($16,251) ($13,398) ($10,672) ($7,603) ($4,187) ($411) $2,324 $5,426
Total Liabilities and Capital $26,000 $24,926 $21,282 $16,696 $22,082 $21,469 $25,170 $26,476 $28,342 $30,562 $33,165 $34,145 $35,797
Net Worth ($7,290) ($13,317) ($17,693) ($20,646) ($18,662) ($16,251) ($13,398) ($10,672) ($7,603) ($4,187) ($411) $2,324 $5,426