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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
Beverage Sales 0% 125,500 128,800 136,802 138,800 140,000 140,000 137,802 135,600 132,200 132,200 130,200 130,200
Food Sales 0% 15,200 17,200 19,200 20,200 22,500 22,500 20,300 18,550 17,400 17,400 16,200 16,200
Cover Charges 0% 90,984 94,284 96,284 98,284 99,800 99,800 98,000 96,800 93,400 93,400 90,400 90,400
Total Unit Sales 231,684 240,284 252,286 257,284 262,300 262,300 256,102 250,950 243,000 243,000 236,800 236,800
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
Beverage Sales $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00
Food Sales $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00
Cover Charges $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00
Sales
Beverage Sales $753,000 $772,800 $820,812 $832,800 $840,000 $840,000 $826,812 $813,600 $793,200 $793,200 $781,200 $781,200
Food Sales $182,400 $206,400 $230,400 $242,400 $270,000 $270,000 $243,600 $222,600 $208,800 $208,800 $194,400 $194,400
Cover Charges $1,819,680 $1,885,680 $1,925,680 $1,965,680 $1,996,000 $1,996,000 $1,960,000 $1,936,000 $1,868,000 $1,868,000 $1,808,000 $1,808,000
Total Sales $2,755,080 $2,864,880 $2,976,892 $3,040,880 $3,106,000 $3,106,000 $3,030,412 $2,972,200 $2,870,000 $2,870,000 $2,783,600 $2,783,600
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
Beverage Sales 35.00% $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10
Food Sales 33.00% $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96 $3.96
Cover Charges 3.00% $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60
Direct Cost of Sales
Beverage Sales $263,550 $270,480 $287,284 $291,480 $294,000 $294,000 $289,384 $284,760 $277,620 $277,620 $273,420 $273,420
Food Sales $60,192 $68,112 $76,032 $79,992 $89,100 $89,100 $80,388 $73,458 $68,904 $68,904 $64,152 $64,152
Cover Charges $54,590 $56,570 $57,770 $58,970 $59,880 $59,880 $58,800 $58,080 $56,040 $56,040 $54,240 $54,240
Subtotal Direct Cost of Sales $378,332 $395,162 $421,087 $430,442 $442,980 $442,980 $428,572 $416,298 $402,564 $402,564 $391,812 $391,812
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
Security Guards 0% $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200 $43,200
Bar Personnel 0% $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300 $33,300
Waitress 0% $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000 $42,000
Kitchen Staff 0% $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350 $19,350
Back Office Staff 0% $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500 $10,500
Host & Hostess 0% $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400 $14,400
Cleaning Staff 0% $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800
DJ’s 0% $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000
General Manager 0% $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Marketing & Advertising Manager 0% $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
HR & Administrations Manager 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
Financial Operations Manager 0% $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
Security Manager 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
Computer Staff 0% $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 People 172 172 172 172 172 172 172 172 172 172 172 172
Total Payroll $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550

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 $2,755,080 $2,864,880 $2,976,892 $3,040,880 $3,106,000 $3,106,000 $3,030,412 $2,972,200 $2,870,000 $2,870,000 $2,783,600 $2,783,600
Direct Cost of Sales $378,332 $395,162 $421,087 $430,442 $442,980 $442,980 $428,572 $416,298 $402,564 $402,564 $391,812 $391,812
Other Costs of Sales $10,000 $12,000 $12,500 $12,560 $12,600 $12,600 $12,200 $11,800 $10,200 $10,200 $10,200 $10,200
Total Cost of Sales $388,332 $407,162 $433,587 $443,002 $455,580 $455,580 $440,772 $428,098 $412,764 $412,764 $402,012 $402,012
Gross Margin $2,366,748 $2,457,718 $2,543,305 $2,597,878 $2,650,420 $2,650,420 $2,589,640 $2,544,102 $2,457,236 $2,457,236 $2,381,588 $2,381,588
Gross Margin % 85.90% 85.79% 85.43% 85.43% 85.33% 85.33% 85.46% 85.60% 85.62% 85.62% 85.56% 85.56%
Expenses
Payroll $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550
Sales and Marketing $80,000 $90,000 $100,000 $100,000 $100,000 $95,000 $90,000 $90,000 $85,000 $70,000 $70,000 $70,000
Depreciation $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Advertising $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $700,000 $600,000 $500,000 $600,000
Professional-Fees $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550
Office Supplies $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000
Excise Taxes paid out $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608 $803,608
Utilities $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000
Telephone $70,000 $75,000 $80,000 $85,000 $85,000 $85,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Insurance $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000
Property Taxes $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Web Development $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
House Keeping Supplies 15% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,500
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $2,551,708 $2,566,708 $2,581,708 $2,586,708 $2,586,708 $2,581,708 $2,571,708 $2,571,708 $2,466,708 $2,351,708 $2,251,708 $2,352,208
Profit Before Interest and Taxes ($184,960) ($108,990) ($38,403) $11,170 $63,712 $68,712 $17,932 ($27,606) ($9,472) $105,528 $129,880 $29,380
EBITDA ($179,960) ($103,990) ($33,403) $16,170 $68,712 $73,712 $22,932 ($22,606) ($4,472) $110,528 $134,880 $34,380
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($55,488) ($32,697) ($11,521) $3,351 $19,114 $20,614 $5,380 ($8,282) ($2,842) $31,658 $38,964 $8,814
Net Profit ($129,472) ($76,293) ($26,882) $7,819 $44,598 $48,098 $12,552 ($19,324) ($6,630) $73,870 $90,916 $20,566
Net Profit/Sales -4.70% -2.66% -0.90% 0.26% 1.44% 1.55% 0.41% -0.65% -0.23% 2.57% 3.27% 0.74%

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 $2,755,080 $2,864,880 $2,976,892 $3,040,880 $3,106,000 $3,106,000 $3,030,412 $2,972,200 $2,870,000 $2,870,000 $2,783,600 $2,783,600
Subtotal Cash from Operations $2,755,080 $2,864,880 $2,976,892 $3,040,880 $3,106,000 $3,106,000 $3,030,412 $2,972,200 $2,870,000 $2,870,000 $2,783,600 $2,783,600
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 $2,755,080 $2,864,880 $2,976,892 $3,040,880 $3,106,000 $3,106,000 $3,030,412 $2,972,200 $2,870,000 $2,870,000 $2,783,600 $2,783,600
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 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550 $267,550
Bill Payments $99,344 $2,970,505 $2,687,843 $2,757,572 $2,770,918 $2,800,855 $2,783,537 $2,730,095 $2,702,822 $2,588,121 $2,519,774 $2,412,085
Subtotal Spent on Operations $366,894 $3,238,055 $2,955,393 $3,025,122 $3,038,468 $3,068,405 $3,051,087 $2,997,645 $2,970,372 $2,855,671 $2,787,324 $2,679,635
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 $366,894 $3,238,055 $2,955,393 $3,025,122 $3,038,468 $3,068,405 $3,051,087 $2,997,645 $2,970,372 $2,855,671 $2,787,324 $2,679,635
Net Cash Flow $2,388,186 ($373,175) $21,499 $15,758 $67,532 $37,595 ($20,675) ($25,445) ($100,372) $14,329 ($3,724) $103,965
Cash Balance $2,888,186 $2,515,010 $2,536,509 $2,552,267 $2,619,799 $2,657,395 $2,636,720 $2,611,275 $2,510,903 $2,525,232 $2,521,509 $2,625,473

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 $500,000 $2,888,186 $2,515,010 $2,536,509 $2,552,267 $2,619,799 $2,657,395 $2,636,720 $2,611,275 $2,510,903 $2,525,232 $2,521,509 $2,625,473
Inventory $10,000 $378,332 $395,162 $421,087 $430,442 $442,980 $442,980 $428,572 $416,298 $402,564 $402,564 $391,812 $391,812
Other Current Assets $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
Total Current Assets $710,000 $3,466,518 $3,110,173 $3,157,596 $3,182,710 $3,262,779 $3,300,375 $3,265,292 $3,227,573 $3,113,467 $3,127,796 $3,113,321 $3,217,285
Long-term Assets
Long-term Assets $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000
Accumulated Depreciation $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 $55,000 $60,000
Total Long-term Assets $2,000,000 $1,995,000 $1,990,000 $1,985,000 $1,980,000 $1,975,000 $1,970,000 $1,965,000 $1,960,000 $1,955,000 $1,950,000 $1,945,000 $1,940,000
Total Assets $2,710,000 $5,461,518 $5,100,173 $5,142,596 $5,162,710 $5,237,779 $5,270,375 $5,230,292 $5,187,573 $5,068,467 $5,077,796 $5,058,321 $5,157,285
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 $2,880,990 $2,595,938 $2,665,243 $2,677,538 $2,708,010 $2,692,507 $2,639,872 $2,616,477 $2,504,002 $2,439,461 $2,329,069 $2,407,468
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 $2,880,990 $2,595,938 $2,665,243 $2,677,538 $2,708,010 $2,692,507 $2,639,872 $2,616,477 $2,504,002 $2,439,461 $2,329,069 $2,407,468
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $2,880,990 $2,595,938 $2,665,243 $2,677,538 $2,708,010 $2,692,507 $2,639,872 $2,616,477 $2,504,002 $2,439,461 $2,329,069 $2,407,468
Paid-in Capital $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000 $7,960,000
Retained Earnings ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000) ($5,250,000)
Earnings $0 ($129,472) ($205,766) ($232,647) ($224,829) ($180,230) ($132,132) ($119,580) ($138,904) ($145,534) ($71,665) $19,251 $39,817
Total Capital $2,710,000 $2,580,528 $2,504,234 $2,477,353 $2,485,171 $2,529,770 $2,577,868 $2,590,420 $2,571,096 $2,564,466 $2,638,335 $2,729,251 $2,749,817
Total Liabilities and Capital $2,710,000 $5,461,518 $5,100,173 $5,142,596 $5,162,710 $5,237,779 $5,270,375 $5,230,292 $5,187,573 $5,068,467 $5,077,796 $5,058,321 $5,157,285
Net Worth $2,710,000 $2,580,528 $2,504,234 $2,477,353 $2,485,171 $2,529,770 $2,577,868 $2,590,420 $2,571,096 $2,564,466 $2,638,335 $2,729,251 $2,749,817
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 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
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