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Plan Outline
Italian Restaurant Business Plan
The Pasta House Co.
This sample business plan can be edited directly in Business Plan Pro software.
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 |