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Plan Outline
Pasta Italian Restaurant Business Plan
Sigmund's Gourmet Pasta
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 | |||||||||||||
| Individuals | 0% | £0 | £0 | £3,895 | £6,813 | £7,906 | £9,286 | £10,057 | £10,664 | £12,044 | £13,424 | £14,804 | £14,817 |
| Families | 0% | £0 | £0 | £5,645 | £9,874 | £11,458 | £13,458 | £14,575 | £15,455 | £17,455 | £19,455 | £21,455 | £21,474 |
| Take away | 0% | £0 | £0 | £954 | £1,669 | £1,936 | £2,274 | £2,463 | £2,612 | £2,950 | £3,288 | £3,626 | £3,629 |
| Total Sales | £0 | £0 | £10,494 | £18,356 | £21,300 | £25,018 | £27,095 | £28,731 | £32,449 | £36,167 | £39,885 | £39,920 | |
| 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 | |
| Individuals | £0 | £0 | £1,753 | £3,066 | £3,558 | £4,179 | £4,526 | £4,799 | £5,420 | £6,041 | £6,662 | £6,668 | |
| Families | £0 | £0 | £2,540 | £4,443 | £5,156 | £6,056 | £6,559 | £6,955 | £7,855 | £8,755 | £9,655 | £9,663 | |
| Take away | £0 | £0 | £429 | £751 | £871 | £1,023 | £1,108 | £1,175 | £1,327 | £1,480 | £1,632 | £1,633 | |
| Subtotal Direct Cost of Sales | £0 | £0 | £4,722 | £8,260 | £9,585 | £11,258 | £12,193 | £12,929 | £14,602 | £16,275 | £17,948 | £17,964 | |
| 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 | ||
| Kevin | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Erika | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Darryl | 0% | £3,500 | £3,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 |
| Full time employee | 0% | £0 | £280 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 |
| Full time employee | 0% | £0 | £280 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 |
| Full time employee | 0% | £0 | £280 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 |
| Full time employee | 0% | £0 | £280 | £112 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 |
| Full time employee | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Full time employee | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Full time employee | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Full time employee | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Full time employee | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 3 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | £8,500 | £9,620 | £13,972 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | |
| 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 | £0 | £0 | £10,494 | £18,356 | £21,300 | £25,018 | £27,095 | £28,731 | £32,449 | £36,167 | £39,885 | £39,920 | |
| Direct Cost of Sales | £0 | £0 | £4,722 | £8,260 | £9,585 | £11,258 | £12,193 | £12,929 | £14,602 | £16,275 | £17,948 | £17,964 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £0 | £0 | £4,722 | £8,260 | £9,585 | £11,258 | £12,193 | £12,929 | £14,602 | £16,275 | £17,948 | £17,964 | |
| Gross Margin | £0 | £0 | £5,772 | £10,096 | £11,715 | £13,760 | £14,902 | £15,802 | £17,847 | £19,892 | £21,937 | £21,956 | |
| Gross Margin % | 0.00% | 0.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | |
| Expenses | |||||||||||||
| Payroll | £8,500 | £9,620 | £13,972 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | |
| Sales and Marketing and Other Expenses | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Depreciation | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Insurance | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Rent | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £11,650 | £12,770 | £17,122 | £18,130 | £18,130 | £18,130 | £18,130 | £18,130 | £18,130 | £18,130 | £18,130 | £18,130 | |
| Profit Before Interest and Taxes | (£11,650) | (£12,770) | (£11,350) | (£8,034) | (£6,415) | (£4,370) | (£3,228) | (£2,328) | (£283) | £1,762 | £3,807 | £3,826 | |
| EBITDA | (£10,400) | (£11,520) | (£10,100) | (£6,784) | (£5,165) | (£3,120) | (£1,978) | (£1,078) | £967 | £3,012 | £5,057 | £5,076 | |
| Interest Expense | £667 | £667 | £667 | £667 | £667 | £667 | £667 | £667 | £667 | £667 | £667 | £667 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£12,317) | (£13,437) | (£12,017) | (£8,701) | (£7,081) | (£5,037) | (£3,894) | (£2,995) | (£950) | £1,095 | £3,140 | £3,159 | |
| Net Profit/Sales | 0.00% | 0.00% | -114.51% | -47.40% | -33.25% | -20.13% | -14.37% | -10.42% | -2.93% | 3.03% | 7.87% | 7.91% | |
| 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 | £0 | £0 | £10,494 | £18,356 | £21,300 | £25,018 | £27,095 | £28,731 | £32,449 | £36,167 | £39,885 | £39,920 | |
| Subtotal Cash from Operations | £0 | £0 | £10,494 | £18,356 | £21,300 | £25,018 | £27,095 | £28,731 | £32,449 | £36,167 | £39,885 | £39,920 | |
| 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 | £0 | £0 | £10,494 | £18,356 | £21,300 | £25,018 | £27,095 | £28,731 | £32,449 | £36,167 | £39,885 | £39,920 | |
| 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 | £8,500 | £9,620 | £13,972 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | £14,980 | |
| Bill Payments | £86 | £2,567 | £2,724 | £7,407 | £10,871 | £12,208 | £13,856 | £14,784 | £15,551 | £17,224 | £18,898 | £20,515 | |
| Subtotal Spent on Operations | £8,586 | £12,187 | £16,696 | £22,387 | £25,851 | £27,188 | £28,836 | £29,764 | £30,531 | £32,204 | £33,878 | £35,495 | |
| 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 | £8,586 | £12,187 | £16,696 | £22,387 | £25,851 | £27,188 | £28,836 | £29,764 | £30,531 | £32,204 | £33,878 | £35,495 | |
| Net Cash Flow | (£8,586) | (£12,187) | (£6,202) | (£4,031) | (£4,551) | (£2,169) | (£1,741) | (£1,033) | £1,918 | £3,962 | £6,007 | £4,425 | |
| Cash Balance | £79,314 | £67,128 | £60,926 | £56,895 | £52,344 | £50,175 | £48,434 | £47,401 | £49,318 | £53,281 | £59,288 | £63,713 | |
| 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 | £87,900 | £79,314 | £67,128 | £60,926 | £56,895 | £52,344 | £50,175 | £48,434 | £47,401 | £49,318 | £53,281 | £59,288 | £63,713 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £87,900 | £79,314 | £67,128 | £60,926 | £56,895 | £52,344 | £50,175 | £48,434 | £47,401 | £49,318 | £53,281 | £59,288 | £63,713 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 |
| Accumulated Depreciation | £0 | £1,250 | £2,500 | £3,750 | £5,000 | £6,250 | £7,500 | £8,750 | £10,000 | £11,250 | £12,500 | £13,750 | £15,000 |
| Total Long-term Assets | £75,000 | £73,750 | £72,500 | £71,250 | £70,000 | £68,750 | £67,500 | £66,250 | £65,000 | £63,750 | £62,500 | £61,250 | £60,000 |
| Total Assets | £162,900 | £153,064 | £139,628 | £132,176 | £126,895 | £121,094 | £117,675 | £114,684 | £112,401 | £113,068 | £115,781 | £120,538 | £123,713 |
| 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 | £2,481 | £2,481 | £7,046 | £10,466 | £11,747 | £13,364 | £14,267 | £14,979 | £16,596 | £18,214 | £19,831 | £19,846 |
| 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 | £2,481 | £2,481 | £7,046 | £10,466 | £11,747 | £13,364 | £14,267 | £14,979 | £16,596 | £18,214 | £19,831 | £19,846 |
| Long-term Liabilities | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 |
| Total Liabilities | £80,000 | £82,481 | £82,481 | £87,046 | £90,466 | £91,747 | £93,364 | £94,267 | £94,979 | £96,596 | £98,214 | £99,831 | £99,846 |
| Paid-in Capital | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 | £85,000 |
| Retained Earnings | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) | (£2,100) |
| Earnings | £0 | (£12,317) | (£25,753) | (£37,770) | (£46,471) | (£53,553) | (£58,589) | (£62,484) | (£65,478) | (£66,428) | (£65,333) | (£62,193) | (£59,034) |
| Total Capital | £82,900 | £70,583 | £57,147 | £45,130 | £36,429 | £29,347 | £24,311 | £20,416 | £17,422 | £16,472 | £17,567 | £20,707 | £23,866 |
| Total Liabilities and Capital | £162,900 | £153,064 | £139,628 | £132,176 | £126,895 | £121,094 | £117,675 | £114,684 | £112,401 | £113,068 | £115,781 | £120,538 | £123,713 |
| Net Worth | £82,900 | £70,583 | £57,147 | £45,130 | £36,429 | £29,347 | £24,311 | £20,416 | £17,422 | £16,472 | £17,567 | £20,707 | £23,866 |