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Italian Restaurant Business Plan

The Pasta House Co.

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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
previous
next
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