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The Pasta House Co.

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 and Liquor Sales 0% $145,423 $136,320 $146,746 $137,040 $131,500 $135,784 $131,500 $131,445 $131,500 $140,241 $131,500 $139,071
Merchandise 0% $201 $492 $287 $157 $69 $177 $230 $750 $750 $1,578 $550 $237
Gift Certificates 0% $1,200 $1,100 $1,500 $900 $1,050 $1,300 $950 $1,500 $2,400 $18,500 $6,000 $1,300
Total Sales $146,824 $137,912 $148,533 $138,097 $132,619 $137,261 $132,680 $133,695 $134,650 $160,319 $138,050 $140,608
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
Sales + Merchandise at 25.7% $37,425 $35,160 $37,787 $34,488 $33,795 $34,941 $33,795 $33,974 $33,644 $36,447 $33,795 $35,802
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $37,425 $35,160 $37,787 $34,488 $33,795 $34,941 $33,795 $33,974 $33,644 $36,447 $33,795 $35,802
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
Management Salaries based on $186,000 0% $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500 $15,500
Kitchen Labor at 11.3% of Sales 0% $16,591 $15,459 $16,614 $15,503 $14,859 $15,363 $14,859 $14,938 $14,793 $16,025 $14,859 $15,741
Dining Room Labor at 6.1% of Sales 0% $8,870 $8,315 $8,951 $8,359 $8,021 $8,282 $8,021 $8,018 $7,939 $8,554 $8,021 $8,483
Total People 65 65 65 65 65 65 65 65 65 65 65 65
Total Payroll $40,961 $39,274 $41,065 $39,362 $38,380 $39,145 $38,380 $38,456 $38,232 $40,079 $38,380 $39,724

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 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 5.50%
Long-term Interest Rate 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50%
Tax Rate 30.00% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30% 21.30%
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 $146,824 $137,912 $148,533 $138,097 $132,619 $137,261 $132,680 $133,695 $134,650 $160,319 $138,050 $140,608
Direct Cost of Sales $37,425 $35,160 $37,787 $34,488 $33,795 $34,941 $33,795 $33,974 $33,644 $36,447 $33,795 $35,802
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $37,425 $35,160 $37,787 $34,488 $33,795 $34,941 $33,795 $33,974 $33,644 $36,447 $33,795 $35,802
Gross Margin $109,399 $102,752 $110,746 $103,609 $98,824 $102,320 $98,885 $99,721 $101,006 $123,872 $104,255 $104,806
Gross Margin % 74.51% 74.51% 74.56% 75.03% 74.52% 74.54% 74.53% 74.59% 75.01% 77.27% 75.52% 74.54%
Expenses
Payroll $40,961 $39,274 $41,065 $39,362 $38,380 $39,145 $38,380 $38,456 $38,232 $40,079 $38,380 $39,724
Sales and Marketing Promotions $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512 $5,512
Credit Card Discounts $2,056 $2,056 $1,931 $2,079 $1,933 $1,857 $1,922 $1,858 $1,872 $1,885 $2,244 $0
Royality & Advertising Fees $9,293 $8,708 $9,435 $8,829 $8,094 $8,686 $8,218 $8,546 $7,426 $10,272 $7,723 $8,912
Rent Fixed Rate with Cam $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350 $9,350
Utilities 2.4% of Sales $3,524 $3,310 $3,565 $3,314 $3,183 $3,294 $3,184 $3,209 $3,232 $3,848 $3,313 $3,375
Insurance $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942 $2,942
Paper Costs $2,643 $2,482 $2,674 $2,486 $2,387 $2,471 $2,388 $2,407 $2,424 $2,886 $2,485 $2,531
Coupons $14,178 $14,178 $14,307 $13,361 $12,354 $13,238 $12,480 $12,815 $12,690 $13,673 $11,722 $13,559
Trash Disposal $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Uniforms $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Telephone $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Maintaince & Repairs $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125
Smallwares $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Outside Services $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Cleaning & Dishwashing $1,028 $965 $1,040 $967 $928 $961 $929 $936 $943 $1,122 $966 $984
Menus & Guest Checks $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Linen & Laundry $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Music & Entertainment $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Advertising $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Over/Short ($15) ($15) ($15) ($15) ($15) ($15) ($15) ($15) ($15) ($15) ($15) ($15)
Professional Fees $375 $375 $375 $375 $375 $375 $375 $375 $375 $375 $375 $375
Taxes & Licenses $165 $165 $165 $165 $165 $165 $165 $165 $165 $165 $165 $165
Bank Charges $78 $78 $78 $78 $78 $78 $78 $78 $78 $78 $78 $78
Pest Control $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Payroll Taxes 10% $6,144 $5,891 $6,160 $5,904 $5,757 $5,872 $5,757 $5,768 $5,735 $6,012 $5,757 $5,959
Office Expense 15% $325 $325 $325 $325 $325 $325 $325 $325 $325 $325 $325 $325
Other $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175
Total Operating Expenses $101,458 $98,496 $101,808 $97,935 $94,649 $97,155 $94,890 $95,626 $94,184 $101,409 $94,223 $96,675
Profit Before Interest and Taxes $7,941 $4,256 $8,938 $5,674 $4,175 $5,165 $3,995 $4,095 $6,822 $22,463 $10,032 $8,131
EBITDA $13,453 $9,768 $14,450 $11,186 $9,687 $10,677 $9,507 $9,607 $12,334 $27,975 $15,544 $13,643
Interest Expense $4,750 $4,750 $4,750 $4,750 $4,724 $4,697 $4,671 $4,644 $4,618 $4,592 $4,565 $4,539
Taxes Incurred $957 ($105) $892 $197 ($117) $100 ($144) ($117) $469 $3,807 $1,164 $765
Net Profit $2,234 ($389) $3,296 $728 ($432) $368 ($532) ($432) $1,734 $14,065 $4,302 $2,827
Net Profit/Sales 1.52% -0.28% 2.22% 0.53% -0.33% 0.27% -0.40% -0.32% 1.29% 8.77% 3.12% 2.01%

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 $146,824 $137,912 $148,533 $138,097 $132,619 $137,261 $132,680 $133,695 $134,650 $160,319 $138,050 $140,608
Subtotal Cash from Operations $146,824 $137,912 $148,533 $138,097 $132,619 $137,261 $132,680 $133,695 $134,650 $160,319 $138,050 $140,608
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 $146,824 $137,912 $148,533 $138,097 $132,619 $137,261 $132,680 $133,695 $134,650 $160,319 $138,050 $140,608
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 $40,961 $39,274 $41,065 $39,362 $38,380 $39,145 $38,380 $38,456 $38,232 $40,079 $38,380 $39,724
Bill Payments $4,309 $128,009 $91,374 $101,127 $88,851 $88,566 $93,315 $88,136 $90,305 $89,307 $103,186 $87,199
Subtotal Spent on Operations $45,270 $167,283 $132,439 $140,489 $127,231 $127,711 $131,695 $126,592 $128,537 $129,386 $141,566 $126,923
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 $625 $625 $625 $625 $625 $625 $625 $625 $625 $625 $625 $625
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
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 $45,895 $167,908 $133,064 $141,114 $131,189 $131,669 $135,653 $130,550 $132,495 $133,344 $145,524 $130,881
Net Cash Flow $100,929 ($29,996) $15,469 ($3,017) $1,430 $5,592 ($2,973) $3,145 $2,155 $26,975 ($7,474) $9,727
Cash Balance $190,929 $160,932 $176,401 $173,384 $174,814 $180,406 $177,432 $180,578 $182,733 $209,708 $202,234 $211,961
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 $90,000 $190,929 $160,932 $176,401 $173,384 $174,814 $180,406 $177,432 $180,578 $182,733 $209,708 $202,234 $211,961
Inventory $10,000 $41,168 $38,676 $41,566 $37,937 $37,175 $38,435 $37,175 $37,371 $37,008 $40,092 $37,175 $39,382
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 $110,000 $242,096 $209,608 $227,966 $221,321 $221,989 $228,841 $224,607 $227,949 $229,741 $259,800 $249,409 $261,344
Long-term Assets
Long-term Assets $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600 $547,600
Accumulated Depreciation $0 $5,512 $11,024 $16,536 $22,048 $27,560 $33,072 $38,584 $44,096 $49,608 $55,120 $60,632 $66,144
Total Long-term Assets $547,600 $542,088 $536,576 $531,064 $525,552 $520,040 $514,528 $509,016 $503,504 $497,992 $492,480 $486,968 $481,456
Total Assets $657,600 $784,184 $746,184 $759,030 $746,873 $742,029 $743,369 $733,623 $731,453 $727,733 $752,280 $736,377 $742,800
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 $124,975 $87,989 $98,164 $85,904 $85,450 $90,380 $85,124 $87,344 $85,849 $100,288 $84,040 $91,595
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $75,000 $74,375 $73,750 $73,125 $72,500 $71,875 $71,250 $70,625 $70,000 $69,375 $68,750 $68,125 $67,500
Subtotal Current Liabilities $75,000 $199,350 $161,739 $171,289 $158,404 $157,325 $161,630 $155,749 $157,344 $155,224 $169,038 $152,165 $159,095
Long-term Liabilities $600,000 $600,000 $600,000 $600,000 $600,000 $596,667 $593,334 $590,001 $586,668 $583,335 $580,002 $576,669 $573,336
Total Liabilities $675,000 $799,350 $761,739 $771,289 $758,404 $753,992 $754,964 $745,750 $744,012 $738,559 $749,040 $728,834 $732,431
Paid-in Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400) ($17,400)
Earnings $0 $2,234 $1,845 $5,141 $5,868 $5,437 $5,805 $5,273 $4,841 $6,575 $20,640 $24,942 $27,769
Total Capital ($17,400) ($15,166) ($15,555) ($12,259) ($11,532) ($11,963) ($11,595) ($12,127) ($12,559) ($10,825) $3,240 $7,542 $10,369
Total Liabilities and Capital $657,600 $784,184 $746,184 $759,030 $746,873 $742,029 $743,369 $733,623 $731,453 $727,733 $752,280 $736,377 $742,800
Net Worth ($17,400) ($15,166) ($15,555) ($12,259) ($11,532) ($11,963) ($11,595) ($12,127) ($12,559) ($10,825) $3,240 $7,542 $10,369