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Plan Outline
Movie Theater Restaurant Business Plan
Second Run Pizza
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 | ||
| Unit Sales | |||||||||||||
| Movie Admissions | 0% | 0 | 0 | 0 | 6,000 | 6,000 | 7,200 | 8,200 | 9,000 | 9,400 | 9,600 | 11,000 | 12,000 |
| Meals | 0% | 1,000 | 1,290 | 1,545 | 1,600 | 1,690 | 1,900 | 2,200 | 2,500 | 2,700 | 2,800 | 3,000 | 3,500 |
| Other | 0% | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 |
| Total Unit Sales | 2,000 | 2,290 | 2,545 | 8,600 | 8,690 | 10,100 | 11,400 | 12,500 | 13,100 | 13,400 | 15,000 | 16,500 | |
| 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 | |
| Movie Admissions | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | |
| Meals | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | £20.00 | |
| Other | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | £5.00 | |
| Sales | |||||||||||||
| Movie Admissions | £0 | £0 | £0 | £9,000 | £9,000 | £10,800 | £12,300 | £13,500 | £14,100 | £14,400 | £16,500 | £18,000 | |
| Meals | £20,000 | £25,800 | £30,900 | £32,000 | £33,800 | £38,000 | £44,000 | £50,000 | £54,000 | £56,000 | £60,000 | £70,000 | |
| Other | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Total Sales | £25,000 | £30,800 | £35,900 | £46,000 | £47,800 | £53,800 | £61,300 | £68,500 | £73,100 | £75,400 | £81,500 | £93,000 | |
| 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 | |
| Movie Admissions | 0.00% | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 | £1.20 |
| Meals | 0.00% | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 |
| Other | 0.00% | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 |
| Direct Cost of Sales | |||||||||||||
| Movie Admissions | £0 | £0 | £0 | £7,200 | £7,200 | £8,640 | £9,840 | £10,800 | £11,280 | £11,520 | £13,200 | £14,400 | |
| Meals | £3,000 | £3,870 | £4,635 | £4,800 | £5,070 | £5,700 | £6,600 | £7,500 | £8,100 | £8,400 | £9,000 | £10,500 | |
| Other | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Subtotal Direct Cost of Sales | £3,500 | £4,370 | £5,135 | £12,500 | £12,770 | £14,840 | £16,940 | £18,800 | £19,880 | £20,420 | £22,700 | £25,400 | |
| 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 | ||
| Manager | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Hostess | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Kitchen Staff | 0% | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Cleaning | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Servers | 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 |
| Projectionist | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Total People | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | |
| Total Payroll | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | |
| 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 | 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% | 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 | |
| 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 | £25,000 | £30,800 | £35,900 | £46,000 | £47,800 | £53,800 | £61,300 | £68,500 | £73,100 | £75,400 | £81,500 | £93,000 | |
| Direct Cost of Sales | £3,500 | £4,370 | £5,135 | £12,500 | £12,770 | £14,840 | £16,940 | £18,800 | £19,880 | £20,420 | £22,700 | £25,400 | |
| Movie Screening Expenses | £2,813 | £3,465 | £4,039 | £5,175 | £5,378 | £6,053 | £6,896 | £7,706 | £8,224 | £8,483 | £9,169 | £10,463 | |
| Total Cost of Sales | £6,313 | £7,835 | £9,174 | £17,675 | £18,148 | £20,893 | £23,836 | £26,506 | £28,104 | £28,903 | £31,869 | £35,863 | |
| Gross Margin | £18,688 | £22,965 | £26,726 | £28,325 | £29,653 | £32,908 | £37,464 | £41,994 | £44,996 | £46,498 | £49,631 | £57,138 | |
| Gross Margin % | 74.75% | 74.56% | 74.45% | 61.58% | 62.03% | 61.17% | 61.12% | 61.30% | 61.55% | 61.67% | 60.90% | 61.44% | |
| Expenses | |||||||||||||
| Payroll | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | |
| Sales and Marketing and Other Expenses | £5,000 | £5,000 | £5,000 | £1,000 | £1,000 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | |
| Insurance | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | |
| Rent | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Payroll Taxes | 15% | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £37,600 | £37,600 | £37,600 | £33,600 | £33,600 | £33,400 | £33,400 | £33,400 | £33,400 | £33,400 | £33,400 | £33,400 | |
| Profit Before Interest and Taxes | (£18,913) | (£14,635) | (£10,874) | (£5,275) | (£3,948) | (£493) | £4,064 | £8,594 | £11,596 | £13,098 | £16,231 | £23,738 | |
| EBITDA | (£18,913) | (£14,635) | (£10,874) | (£5,275) | (£3,948) | (£493) | £4,064 | £8,594 | £11,596 | £13,098 | £16,231 | £23,738 | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | (£5,674) | (£4,391) | (£3,262) | (£1,583) | (£1,184) | (£148) | £1,219 | £2,578 | £3,479 | £3,929 | £4,869 | £7,121 | |
| Net Profit | (£13,239) | (£10,245) | (£7,612) | (£3,693) | (£2,763) | (£345) | £2,845 | £6,016 | £8,117 | £9,168 | £11,362 | £16,616 | |
| Net Profit/Sales | -52.96% | -33.26% | -21.20% | -8.03% | -5.78% | -0.64% | 4.64% | 8.78% | 11.10% | 12.16% | 13.94% | 17.87% | |
| 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 | £25,000 | £30,800 | £35,900 | £46,000 | £47,800 | £53,800 | £61,300 | £68,500 | £73,100 | £75,400 | £81,500 | £93,000 | |
| Subtotal Cash from Operations | £25,000 | £30,800 | £35,900 | £46,000 | £47,800 | £53,800 | £61,300 | £68,500 | £73,100 | £75,400 | £81,500 | £93,000 | |
| 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 | £25,000 | £30,800 | £35,900 | £46,000 | £47,800 | £53,800 | £61,300 | £68,500 | £73,100 | £75,400 | £81,500 | £93,000 | |
| 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 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | |
| Bill Payments | £475 | £14,332 | £17,127 | £19,718 | £25,722 | £26,683 | £30,288 | £34,590 | £38,568 | £41,024 | £42,362 | £46,346 | |
| Subtotal Spent on Operations | £24,475 | £38,332 | £41,127 | £43,718 | £49,722 | £50,683 | £54,288 | £58,590 | £62,568 | £65,024 | £66,362 | £70,346 | |
| 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 | £24,475 | £38,332 | £41,127 | £43,718 | £49,722 | £50,683 | £54,288 | £58,590 | £62,568 | £65,024 | £66,362 | £70,346 | |
| Net Cash Flow | £525 | (£7,532) | (£5,227) | £2,282 | (£1,922) | £3,117 | £7,012 | £9,910 | £10,532 | £10,376 | £15,138 | £22,654 | |
| Cash Balance | £149,725 | £142,193 | £136,966 | £139,249 | £137,327 | £140,445 | £147,456 | £157,366 | £167,899 | £178,275 | £193,413 | £216,066 | |
| 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 | £149,200 | £149,725 | £142,193 | £136,966 | £139,249 | £137,327 | £140,445 | £147,456 | £157,366 | £167,899 | £178,275 | £193,413 | £216,066 |
| 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 | £159,200 | £159,725 | £152,193 | £146,966 | £149,249 | £147,327 | £150,445 | £157,456 | £167,366 | £177,899 | £188,275 | £203,413 | £226,066 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Assets | £159,200 | £159,725 | £152,193 | £146,966 | £149,249 | £147,327 | £150,445 | £157,456 | £167,366 | £177,899 | £188,275 | £203,413 | £226,066 |
| 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 | £13,764 | £16,476 | £18,861 | £24,836 | £25,678 | £29,140 | £33,307 | £37,202 | £39,617 | £40,824 | £44,600 | £50,638 |
| 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 | £13,764 | £16,476 | £18,861 | £24,836 | £25,678 | £29,140 | £33,307 | £37,202 | £39,617 | £40,824 | £44,600 | £50,638 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £0 | £13,764 | £16,476 | £18,861 | £24,836 | £25,678 | £29,140 | £33,307 | £37,202 | £39,617 | £40,824 | £44,600 | £50,638 |
| Paid-in Capital | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 |
| Retained Earnings | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) | (£140,800) |
| Earnings | £0 | (£13,239) | (£23,483) | (£31,095) | (£34,787) | (£37,551) | (£37,895) | (£35,051) | (£29,035) | (£20,918) | (£11,750) | (£388) | £16,229 |
| Total Capital | £159,200 | £145,961 | £135,717 | £128,105 | £124,413 | £121,649 | £121,305 | £124,149 | £130,165 | £138,282 | £147,451 | £158,812 | £175,429 |
| Total Liabilities and Capital | £159,200 | £159,725 | £152,193 | £146,966 | £149,249 | £147,327 | £150,445 | £157,456 | £167,366 | £177,899 | £188,275 | £203,413 | £226,066 |
| Net Worth | £159,200 | £145,961 | £135,717 | £128,105 | £124,413 | £121,649 | £121,305 | £124,149 | £130,165 | £138,282 | £147,451 | £158,812 | £175,429 |