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Movie Theater 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
Unit Sales
Movie Admissions 0% 0 0 0 6,000 6,000 7,200 8,200 9,000 9,400 9,600 11,000 12,000
Meals 0% 1,000 1,290 1,545 1,600 1,690 1,900 2,200 2,500 2,700 2,800 3,000 3,500
Other 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 Unit Sales 2,000 2,290 2,545 8,600 8,690 10,100 11,400 12,500 13,100 13,400 15,000 16,500
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
Movie Admissions $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50
Meals $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00
Other $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00
Sales
Movie Admissions $0 $0 $0 $9,000 $9,000 $10,800 $12,300 $13,500 $14,100 $14,400 $16,500 $18,000
Meals $20,000 $25,800 $30,900 $32,000 $33,800 $38,000 $44,000 $50,000 $54,000 $56,000 $60,000 $70,000
Other $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Total Sales $25,000 $30,800 $35,900 $46,000 $47,800 $53,800 $61,300 $68,500 $73,100 $75,400 $81,500 $93,000
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
Movie Admissions 0.00% $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20
Meals 0.00% $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Other 0.00% $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50
Direct Cost of Sales
Movie Admissions $0 $0 $0 $7,200 $7,200 $8,640 $9,840 $10,800 $11,280 $11,520 $13,200 $14,400
Meals $3,000 $3,870 $4,635 $4,800 $5,070 $5,700 $6,600 $7,500 $8,100 $8,400 $9,000 $10,500
Other $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Subtotal Direct Cost of Sales $3,500 $4,370 $5,135 $12,500 $12,770 $14,840 $16,940 $18,800 $19,880 $20,420 $22,700 $25,400
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
Manager 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Hostess 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
Kitchen Staff 0% $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Cleaning 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
Servers 0% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Projectionist 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
Total People 12 12 12 12 12 12 12 12 12 12 12 12
Total Payroll $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
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 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 $25,000 $30,800 $35,900 $46,000 $47,800 $53,800 $61,300 $68,500 $73,100 $75,400 $81,500 $93,000
Direct Cost of Sales $3,500 $4,370 $5,135 $12,500 $12,770 $14,840 $16,940 $18,800 $19,880 $20,420 $22,700 $25,400
Movie Screening Expenses $2,813 $3,465 $4,039 $5,175 $5,378 $6,053 $6,896 $7,706 $8,224 $8,483 $9,169 $10,463
Total Cost of Sales $6,313 $7,835 $9,174 $17,675 $18,148 $20,893 $23,836 $26,506 $28,104 $28,903 $31,869 $35,863
Gross Margin $18,688 $22,965 $26,726 $28,325 $29,653 $32,908 $37,464 $41,994 $44,996 $46,498 $49,631 $57,138
Gross Margin % 74.75% 74.56% 74.45% 61.58% 62.03% 61.17% 61.12% 61.30% 61.55% 61.67% 60.90% 61.44%
Expenses
Payroll $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
Sales and Marketing and Other Expenses $5,000 $5,000 $5,000 $1,000 $1,000 $800 $800 $800 $800 $800 $800 $800
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Insurance $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
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
Payroll Taxes 15% $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $37,600 $37,600 $37,600 $33,600 $33,600 $33,400 $33,400 $33,400 $33,400 $33,400 $33,400 $33,400
Profit Before Interest and Taxes ($18,913) ($14,635) ($10,874) ($5,275) ($3,948) ($493) $4,064 $8,594 $11,596 $13,098 $16,231 $23,738
EBITDA ($18,913) ($14,635) ($10,874) ($5,275) ($3,948) ($493) $4,064 $8,594 $11,596 $13,098 $16,231 $23,738
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($5,674) ($4,391) ($3,262) ($1,583) ($1,184) ($148) $1,219 $2,578 $3,479 $3,929 $4,869 $7,121
Net Profit ($13,239) ($10,245) ($7,612) ($3,693) ($2,763) ($345) $2,845 $6,016 $8,117 $9,168 $11,362 $16,616
Net Profit/Sales -52.96% -33.26% -21.20% -8.03% -5.78% -0.64% 4.64% 8.78% 11.10% 12.16% 13.94% 17.87%
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 $25,000 $30,800 $35,900 $46,000 $47,800 $53,800 $61,300 $68,500 $73,100 $75,400 $81,500 $93,000
Subtotal Cash from Operations $25,000 $30,800 $35,900 $46,000 $47,800 $53,800 $61,300 $68,500 $73,100 $75,400 $81,500 $93,000
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 $25,000 $30,800 $35,900 $46,000 $47,800 $53,800 $61,300 $68,500 $73,100 $75,400 $81,500 $93,000
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 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
Bill Payments $475 $14,332 $17,127 $19,718 $25,722 $26,683 $30,288 $34,590 $38,568 $41,024 $42,362 $46,346
Subtotal Spent on Operations $24,475 $38,332 $41,127 $43,718 $49,722 $50,683 $54,288 $58,590 $62,568 $65,024 $66,362 $70,346
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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 $24,475 $38,332 $41,127 $43,718 $49,722 $50,683 $54,288 $58,590 $62,568 $65,024 $66,362 $70,346
Net Cash Flow $525 ($7,532) ($5,227) $2,282 ($1,922) $3,117 $7,012 $9,910 $10,532 $10,376 $15,138 $22,654
Cash Balance $149,725 $142,193 $136,966 $139,249 $137,327 $140,445 $147,456 $157,366 $167,899 $178,275 $193,413 $216,066
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 $149,200 $149,725 $142,193 $136,966 $139,249 $137,327 $140,445 $147,456 $157,366 $167,899 $178,275 $193,413 $216,066
Other Current Assets $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Total Current Assets $159,200 $159,725 $152,193 $146,966 $149,249 $147,327 $150,445 $157,456 $167,366 $177,899 $188,275 $203,413 $226,066
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 $159,200 $159,725 $152,193 $146,966 $149,249 $147,327 $150,445 $157,456 $167,366 $177,899 $188,275 $203,413 $226,066
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 $13,764 $16,476 $18,861 $24,836 $25,678 $29,140 $33,307 $37,202 $39,617 $40,824 $44,600 $50,638
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 $13,764 $16,476 $18,861 $24,836 $25,678 $29,140 $33,307 $37,202 $39,617 $40,824 $44,600 $50,638
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $13,764 $16,476 $18,861 $24,836 $25,678 $29,140 $33,307 $37,202 $39,617 $40,824 $44,600 $50,638
Paid-in Capital $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000
Retained Earnings ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800) ($140,800)
Earnings $0 ($13,239) ($23,483) ($31,095) ($34,787) ($37,551) ($37,895) ($35,051) ($29,035) ($20,918) ($11,750) ($388) $16,229
Total Capital $159,200 $145,961 $135,717 $128,105 $124,413 $121,649 $121,305 $124,149 $130,165 $138,282 $147,451 $158,812 $175,429
Total Liabilities and Capital $159,200 $159,725 $152,193 $146,966 $149,249 $147,327 $150,445 $157,456 $167,366 $177,899 $188,275 $203,413 $226,066
Net Worth $159,200 $145,961 $135,717 $128,105 $124,413 $121,649 $121,305 $124,149 $130,165 $138,282 $147,451 $158,812 $175,429