Plan Outline

Steak Buffet Restaurant Business Plan

Sagebrush Sam's

This sample business plan can be edited directly in Business Plan Pro software.

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Appendix

Sales Forecast
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Sales
Lunch	0%	$0	$0	$0	$0	$0	$0	$82,947	$84,956	$79,682	$69,304	$68,718	$73,238
Senior Dinners	0%	$0	$0	$0	$0	$0	$0	$27,054	$27,710	$25,990	$22,604	$22,413	$23,888
Child (3-10)	0%	$0	$0	$0	$0	$0	$0	$40,136	$41,108	$38,556	$33,534	$33,251	$35,438
Weekday Dinner	0%	$0	$0	$0	$0	$0	$0	$56,487	$57,855	$54,264	$47,196	$46,797	$49,875
Weekend Dinner	0%	$0	$0	$0	$0	$0	$0	$90,677	$92,873	$87,108	$75,762	$75,122	$80,063
Total Sales		$0	$0	$0	$0	$0	$0	$297,301	$304,502	$285,600	$248,400	$246,301	$262,502

Direct Cost of Sales		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Lunch		$0	$0	$0	$0	$0	$0	$29,031	$29,735	$27,889	$24,256	$24,051	$25,633
Senior Dinners		$0	$0	$0	$0	$0	$0	$9,469	$9,698	$9,096	$7,911	$7,845	$8,361
Child (3-10)		$0	$0	$0	$0	$0	$0	$14,047	$14,388	$13,495	$11,737	$11,638	$12,403
Weekday Dinner		$0	$0	$0	$0	$0	$0	$19,771	$20,249	$18,992	$16,519	$16,379	$17,456
Weekend Dinner		$0	$0	$0	$0	$0	$0	$31,737	$32,505	$30,488	$26,517	$26,293	$28,022
Subtotal Direct Cost of Sales		$0	$0	$0	$0	$0	$0	$104,055	$106,575	$99,960	$86,940	$86,206	$91,875

Personnel Plan
	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Production Personnel
Proprietor/Managing Partner	$0	$6,250	$6,250	$6,250	$6,250	$6,250	$4,167	$4,167	$4,167	$4,167	$4,167	$4,167
General Manager	$0	$0	$4,166	$4,166	$4,166	$4,166	$3,333	$3,333	$3,333	$3,333	$3,333	$3,333
Back of House Manager	$0	$0	$0	$3,333	$3,333	$3,333	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500
Front of House Manager	$0	$0	$0	$0	$2,916	$2,916	$2,083	$2,083	$2,083	$2,083	$2,083	$2,083
Assistant Manager	$0	$0	$0	$0	$0	$2,083	$2,083	$2,083	$2,083	$2,083	$2,083	$2,083
Employees	$0	$0	$0	$0	$5,000	$33,000	$50,541	$51,765	$48,552	$42,228	$41,871	$44,625
Subtotal	$0	$6,250	$10,416	$13,749	$21,665	$51,748	$64,707	$65,931	$62,718	$56,394	$56,037	$58,791

Sales and Marketing Personnel
Name or title	$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
Subtotal	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

General and Administrative Personnel
President & C.E.O.	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500	$12,500
Administrative Assistant	$375	$165	$335	$175	$50	$75	$250	$250	$250	$250	$250	$250
Director of Training	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Controller	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Subtotal	$12,875	$12,665	$12,835	$12,675	$12,550	$12,575	$12,750	$12,750	$12,750	$12,750	$12,750	$12,750

Other Personnel
Name or title	$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
Subtotal	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Total People	1	3	4	5	6	28	40	41	38	34	34	36

Total Payroll	$12,875	$18,915	$23,251	$26,424	$34,215	$64,323	$77,457	$78,681	$75,468	$69,144	$68,787	$71,541

General Assumptions
	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
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%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%
Other	0	0	0	0	0	0	0	0	0	0	0	0

Pro Forma Profit and Loss
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Sales		$0	$0	$0	$0	$0	$0	$297,301	$304,502	$285,600	$248,400	$246,301	$262,502
Direct Cost of Sales		$0	$0	$0	$0	$0	$0	$104,055	$106,575	$99,960	$86,940	$86,206	$91,875
Production Payroll		$0	$6,250	$10,416	$13,749	$21,665	$51,748	$64,707	$65,931	$62,718	$56,394	$56,037	$58,791
Other		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Cost of Sales		$0	$6,250	$10,416	$13,749	$21,665	$51,748	$168,762	$172,506	$162,678	$143,334	$142,243	$150,666

Gross Margin		$0	($6,250)	($10,416)	($13,749)	($21,665)	($51,748)	$128,539	$131,996	$122,922	$105,066	$104,058	$111,836
Gross Margin %		0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	43.24%	43.35%	43.04%	42.30%	42.25%	42.60%

Operating Expenses

Sales and Marketing Expenses
Sales and Marketing Payroll		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Advertising/Promotion	2%	$0	$0	$0	$0	$0	$0	$5,946	$6,090	$5,712	$4,968	$4,926	$5,250
Production Expense	0%	$0	$0	$0	$0	$0	$0	$981	$1,005	$942	$820	$813	$866
Miscellaneous		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Sales and Marketing Expenses		$0	$0	$0	$0	$0	$0	$6,927	$7,095	$6,654	$5,788	$5,739	$6,116
Sales and Marketing %		0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	2.33%	2.33%	2.33%	2.33%	2.33%	2.33%

General and Administrative Expenses
General and Administrative Payroll		$12,875	$12,665	$12,835	$12,675	$12,550	$12,575	$12,750	$12,750	$12,750	$12,750	$12,750	$12,750
Sales and Marketing and Other Expenses		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Depreciation		$0	$0	$0	$0	$0	$0	$7,084	$7,084	$7,084	$7,084	$7,084	$7,084
Fixed Costs		$0	$0	$0	$0	$0	$0	$7,442	$7,442	$7,442	$7,442	$7,442	$7,442
Variable Costs		$0	$0	$0	$0	$0	$0	$17,095	$17,509	$16,422	$14,283	$14,162	$15,094
Utilities		$0	$0	$0	$0	$0	$0	$6,667	$6,667	$6,667	$6,667	$6,667	$6,667
Insurance		$0	$0	$0	$0	$0	$0	$667	$667	$667	$667	$667	$667
Rent		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Payroll Taxes	18%	$2,279	$3,348	$4,115	$4,677	$6,056	$11,385	$13,710	$13,927	$13,358	$12,238	$12,175	$12,663
Other General and Administrative Expenses		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total General and Administrative Expenses		$15,154	$16,013	$16,950	$17,352	$18,606	$23,960	$65,415	$66,045	$64,390	$61,131	$60,948	$62,367
General and Administrative %		0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	22.00%	21.69%	22.55%	24.61%	24.75%	23.76%

Other Expenses:
Other Payroll		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Consultants		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Contract/Consultants		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Other Expenses		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Other %		0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Total Operating Expenses		$15,154	$16,013	$16,950	$17,352	$18,606	$23,960	$72,342	$73,140	$71,044	$66,919	$66,686	$68,483

Profit Before Interest and Taxes		($15,154)	($22,263)	($27,366)	($31,101)	($40,271)	($75,708)	$56,197	$58,856	$51,878	$38,147	$37,372	$43,353
EBITDA		($15,154)	($22,263)	($27,366)	($31,101)	($40,271)	($75,708)	$63,281	$65,940	$58,962	$45,231	$44,456	$50,437
Interest Expense		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Taxes Incurred		($4,546)	($5,566)	($6,842)	($7,775)	($10,068)	($18,927)	$14,049	$14,714	$12,969	$9,537	$9,343	$10,838

Net Profit		($10,608)	($16,697)	($20,525)	($23,326)	($30,203)	($56,781)	$42,148	$44,142	$38,908	$28,610	$28,029	$32,515
Net Profit/Sales		0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	14.18%	14.50%	13.62%	11.52%	11.38%	12.39%

Pro Forma Cash Flow
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Cash Received

Cash from Operations
Cash Sales		$0	$0	$0	$0	$0	$0	$297,301	$304,502	$285,600	$248,400	$246,301	$262,502
Subtotal Cash from Operations		$0	$0	$0	$0	$0	$0	$297,301	$304,502	$285,600	$248,400	$246,301	$262,502

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		$0	$0	$0	$0	$0	$0	$297,301	$304,502	$285,600	$248,400	$246,301	$262,502

Expenditures		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec

Expenditures from Operations
Cash Spending		$12,875	$18,915	$23,251	$26,424	$34,215	$64,323	$77,457	$78,681	$75,468	$69,144	$68,787	$71,541
Bill Payments		($2,267)	($4,409)	($4,870)	($5,734)	($7,007)	($11,420)	$1,045	$247,649	$176,684	$155,942	$129,652	$142,127
Subtotal Spent on Operations		$10,608	$14,506	$18,381	$20,690	$27,208	$52,903	$78,502	$326,330	$252,152	$225,086	$198,439	$213,668

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		$10,608	$14,506	$18,381	$20,690	$27,208	$52,903	$78,502	$326,330	$252,152	$225,086	$198,439	$213,668