It is not easy for a common person to predict and plan for the business future in term of numbers. When it come the matter of projected financial statements, it becomes impossible for a non-accounting person to make any financial statement projections. This is always the most technical part of any business plan. This report presents a comprehensive financial plan for Restaurant involved in the businesses of breakfast and lunch deals. This financial plan guides that how a new venture restaurant should predicts its revenues, costs, expenses, assets, liabilities and equities. The financial plan report is comprised of projected monthly and yearly income statements, cash flow statements, balance sheet, start-up expenses, monthly revenue projections and the financial assumptions.
| - | Year-1 | Year-2 | Year-3 | Year-4 | Year-5 |
| Break Fast customers | 4322 | 4917 | 5594 | 6364 | 7241 |
| Lunch customers | 4632 | 5270 | 5995 | 6821 | 7760 |
| Break Fast Unit Avg. Prices | $ 6 | $ 6 | $ 6 | $ 6 | $ 6 |
| Lunch Unit Avg. Prices | $ 7 | $ 7 | $ 7 | $ 7 | $ 7 |
| Revenues | $ 58,358 | $ 65,633 | $ 74,670 | $ 84,951 | $ 96,648 |
| Cost of Goods Sold | $ 23,343 | $ 26,253 | $ 29,868 | $ 33,980 | $ 38,659 |
| Gross Profit | $ 35,015 | $ 39,380 | $ 44,802 | $ 50,971 | $ 57,989 |
| General Operating Expenses | $ 8,754 | $ 9,845 | $ 11,200 | $ 12,743 | $ 14,497 |
| Depreciation | $ 11,700 | $ 11,700 | $ 11,700 | $ 11,700 | $ 11,700 |
| Interest | $ 15,755 | $ 14,012 | $ 12,067 | $ 9,897 | $ 7,476 |
| Total Operating Expenses | $ 36,209 | $ 35,557 | $ 34,968 | $ 34,340 | $ 33,673 |
| Operating Income | $ (1,194) | $ 3,823 | $ 9,834 | $ 16,631 | $ 24,316 |
| Tax @ 30% | $ - | $ 1,147 | $ 2,950 | $ 4,989 | $ 7,295 |
| Net Income | $ (1,194) | $ 2,676 | $ 6,884 | $ 11,642 |
$ 17,021 |
| - | Month-1 | Month-2 | Month-3 | Month-4 | Month-5 | Month-6 | Month-7 | Month-8 | Month-9 | Month-10 | Month-11 | Month-12 |
| Break Fast customers | 291 | 301 | 311 | 331 | 341 | 361 | 371 | 381 | 391 | 391 | 411 | 441 |
| Lunch customers | 291 | 311 | 351 | 361 | 371 | 381 | 391 | 391 | 411 | 441 | 461 | 471 |
| Break Fast Unit Avg. Prices | $ 5.00 | $ 5.50 | $ 5.00 | $ 5.50 | $ 6.00 | $ 6.60 | $ 6.50 | $ 6.00 | $ 6.80 | $ 7.00 | $ 5.50 | $ 7.00 |
| Lunch Unit Avg. Prices | $ 6.00 | $ 6.20 | $ 6.50 | $ 6.00 | $ 6.20 | $ 6.50 | $ 7.00 | $ 7.50 | $ 6.50 | $ 7.50 | $ 8.00 | $ 8.00 |
| Revenues | $ 3,201 | $ 3,584 | $ 3,837 | $ 3,987 | $ 4,346 | $ 4,859 | $ 5,149 | $ 5,219 | $ 5,330 | $ 6,045 | $ 5,949 | $ 6,855 |
| Cost of Goods Sold | $ 1,280 | $ 1,433 | $ 1,535 | $ 1,595 | $ 1,738 | $ 1,944 | $ 2,059 | $ 2,087 | $ 2,132 | $ 2,418 | $ 2,379 | $ 2,742 |
| Gross Profit | $ 1,921 | $ 2,150 | $ 2,302 | $ 2,392 | $ 2,608 | $ 2,915 | $ 3,089 | $ 3,131 | $ 3,198 | $ 3,627 | $ 3,569 | $ 4,113 |
| General Operating Expenses | $ 480 | $ 538 | $ 575 | $ 598 | $ 652 | $ 729 | $ 772 | $ 783 | $ 800 | $ 907 | $ 892 | $ 1,028 |
| Depreciation | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 |
| Interest | $ 1,375 | $ 1,364 | $ 1,353 | $ 1,342 | $ 1,331 | $ 1,319 | $ 1,308 | $ 1,296 | $ 1,285 | $ 1,273 | $ 1,261 | $ 1,249 |
| Total Operating Expenses | $ 2,830 | $ 2,877 | $ 2,903 | $ 2,915 | $ 2,958 | $ 3,023 | $ 3,055 | $ 3,054 | $ 3,059 | $ 3,155 | $ 3,128 | $ 3,252 |
| Operating Income | $ (910) | $ (726) | $ (602) | $ (523) | $ (350) | $ (108) | $ 34 | $ 77 | $ 139 | $ 472 | $ 441 | $ 861 |
| Tax @ 30% | ||||||||||||
| Net Income | $ (910) | $ (726) | $ (602) | $ (523) | $ (350) | $ (108) | $ 34 | $ 77 | $ 139 | $ 472 | $ 441 | $ 861 |
| - | Year-1 | Year-2 | Year-3 | Year-4 | Year-5 |
| Net Income | $ (1,194) | $ 2,676 | $ 6,884 | $ 11,642 | $ 17,021 |
| Add Depreciation | $ 11,700 | $ 11,700 | $ 11,700 | $ 11,700 | $ 11,700 |
| Inventory | $ (3,400) | $ (2,400) | $ (2,400) | $ (2,400) | $ (2,400) |
| Cash Flow From Operating Activities | $ 7,106 | $ 11,976 | $ 16,184 | $ 20,942 | $ 26,321 |
| Trailer | $ (49,000) | ||||
| Truck | $ (54,000) | ||||
| Refrig.Unit for truck | $ (14,000) | ||||
| Cash Flow From Investing Activities | $ (117,000) | ||||
| Loan received | $ 150,000 | ||||
| Loan Repayment | $ (15,065) | $ (16,808) | $ (18,753) | $ (20,923) | $ (23,345) |
| Cash Flow From Financing Activities | $ 134,935 | $ (16,808) | $ (18,753) | $ (20,923) | $ (23,345) |
| Cash at the beginning of the period | $ - | $ 25,041 | $ 20,208 | $ 17,639 | $ 17,657 |
| Ending Cash Balance | $ 25,041 | $ 20,208 | $ 17,639 | $ 17,657 | $ 20,634 |
| - | Month-1 | Month-2 | Month-3 | Month-4 | Month-5 | Month-6 | Month-7 | Month-8 | Month-9 | Month-10 | Month-11 | Month-12 |
| Net Income | $ (910) | $ (726) | $ (602) | $ (523) | $ (350) | $ (108) | $ 34 | $ 77 | $ 139 | $ 472 | $ 441 | $ 861 |
| Add Depreciation | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 | $ 975 |
| Inventory | $ (1,200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) | $ (200) |
| Cash Flow From Operating Activities | $ (1,135) | $ 49 | $ 173 | $ 252 | $ 425 | $ 667 | $ 809 | $ 852 | $ 914 | $ 1,247 | $ 1,216 | $ 1,636 |
| Trailer | $ (49,000) | |||||||||||
| Truck | $ (54,000) | |||||||||||
| Refrig.Unit for truck | $ (14,000) | |||||||||||
| Cash Flow From Investing Activities | $ (117,000) | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - |
| Loan received | $ 150,000 | |||||||||||
| Loan Repayment | $ (1,193) | $ (1,204) | $ (1,215) | $ (1,226) | $ (1,238) | $ (1,249) | $ (1,261) | $ (1,272) | $ (1,284) | $ (1,296) | $ (1,307) | $ (1,319) |
| Cash Flow From Financing Activities | $ 148,807 | $ (1,204) | $ (1,215) | $ (1,226) | $ (1,238) | $ (1,249) | $ (1,261) | $ (1,272) | $ (1,284) | $ (1,296) | $ (1,307) | $ (1,319) |
| Cash at the beginning of the period | $ - | $ 30,672 | $ 29,516 | $ 28,474 | $ 27,500 | $ 26,687 | $ 26,106 | $ 25,654 | $ 25,234 | $ 24,864 | $ 24,816 | $ 24,724 |
| Ending Cash Balance | $ 30,672 | $ 29,516 | $ 28,474 | $ 27,500 | $ 26,687 | $ 26,106 | $ 25,654 | $ 25,234 | $ 24,864 | $ 24,816 | $ 24,724 | $ 25,041 |
| - | 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 | $ 30,672 | $ 29,516 | $ 28,474 | $ 27,500 | $ 26,687 | $ 26,106 | $ 25,654 | $ 25,234 | $ 24,864 | $ 24,816 | $ 24,724 | $ 25,041 |
| Inventory | $ 1,200 | $ 1,400 | $ 1,600 | $ 1,800 | $ 2,000 | $ 2,200 | $ 2,400 | $ 2,600 | $ 2,800 | $ 3,000 | $ 3,200 | $ 3,400 |
| Current Assets | $ 31,872 | $ 30,916 | $ 30,074 | $ 29,300 | $ 28,687 | $ 28,306 | $ 28,054 | $ 27,834 | $ 27,664 | $ 27,816 | $ 27,924 | $ 28,441 |
| Trailer | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 |
| Truck | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 |
| Refrig.Unit for truck | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 |
| Accumulated Depreciation | $ 975 | $ 1,950 | $ 2,925 | $ 3,900 | $ 4,875 | $ 5,850 | $ 6,825 | $ 7,800 | $ 8,775 | $ 9,750 | $ 10,725 | $ 11,700 |
| Fixed Assets | $ 116,025 | $ 115,050 | $ 114,075 | $ 113,100 | $ 112,125 | $ 111,150 | $ 110,175 | $ 109,200 | $ 108,225 | $ 107,250 | $ 106,275 | $ 105,300 |
| Total Assets | $ 147,897 | $ 145,966 | $ 144,149 | $ 142,400 | $ 140,812 | $ 139,456 | $ 138,229 | $ 137,034 | $ 135,889 | $ 135,066 | $ 134,199 | $ 133,741 |
| Reserves | $ (910) | $ (1,636) | $ (2,238) | $ (2,760) | $ (3,110) | $ (3,218) | $ (3,184) | $ (3,107) | $ (2,968) | $ (2,496) | $ (2,055) | $ (1,194) |
| Equity | $ (910) | $ (1,636) | $ (2,238) | $ (2,760) | $ (3,110) | $ (3,218) | $ (3,184) | $ (3,107) | $ (2,968) | $ (2,496) | $ (2,055) | $ (1,194) |
| Current Liabilities | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - |
| Bank Loan | $ 150,000 | $ 148,807 | $ 147,602 | $ 146,387 | $ 145,161 | $ 143,923 | $ 142,674 | $ 141,413 | $ 140,141 | $ 138,857 | $ 137,562 | $ 136,254 |
| Loan Repayment | $ (1,193) | $ (1,204) | $ (1,215) | $ (1,226) | $ (1,238) | $ (1,249) | $ (1,261) | $ (1,272) | $ (1,284) | $ (1,296) | $ (1,307) | $ (1,319) |
| Long Term Liabilities | $ 148,807 | $ 147,602 | $ 146,387 | $ 145,161 | $ 143,923 | $ 142,674 | $ 141,413 | $ 140,141 | $ 138,857 | $ 137,562 | $ 136,254 | $ 134,935 |
| Total Liabilities | $ 148,807 | $ 147,602 | $ 146,387 | $ 145,161 | $ 143,923 | $ 142,674 | $ 141,413 | $ 140,141 | $ 138,857 | $ 137,562 | $ 136,254 | $ 134,935 |
| Total Liabilities & Equities | $ 147,897 | $ 145,966 | $ 144,149 | $ 142,400 | $ 140,812 | $ 139,456 | $ 138,229 | $ 137,034 | $ 135,889 | $ 135,066 | $ 134,199 | $ 133,741 |
| - | Year-1 | Year-2 | Year-3 | Year-4 | Year-5 |
| Cash | $ 25,041 | $ 20,208 | $ 17,639 | $ 17,657 | $ 20,634 |
| Inventory | $ 3,400 | $ 5,800 | $ 8,200 | $ 10,600 | $ 13,000 |
| Current Assets | $ 28,441 | $ 26,008 | $ 25,839 | $ 28,257 | $ 33,634 |
| Trailer | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 | $ 49,000 |
| Truck | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 | $ 54,000 |
| Refrig.Unit for truck | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 | $ 14,000 |
| Accumulated Depreciation | $ 11,700 | $ 23,400 | $ 35,100 | $ 46,800 | $ 58,500 |
| Fixed Assets | $ 105,300 | $ 93,600 | $ 81,900 | $ 70,200 | $ 58,500 |
| Total Assets | $ 133,741 | $ 119,608 | $ 107,739 | $ 98,457 | $ 92,134 |
| Reserves | $ (1,194) | $ 1,482 | $ 8,365 | $ 20,007 | $ 37,028 |
| Equity | $ (1,194) | $ 1,482 | $ 8,365 | $ 20,007 | $ 37,028 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Bank Loan | $ 150,000 | $ 134,935 | $ 118,127 | $ 99,374 | $ 78,450 |
| Loan Repayment | $ (15,065) | $ (16,808) | $ (18,753) | $ (20,923) | $ (23,345) |
| Long Term Liabilities | $ 134,935 | $ 118,127 | $ 99,374 | $ 78,450 | $ 55,106 |
| Total Liabilities | $ 134,935 | $ 118,127 | $ 99,374 | $ 78,450 | $ 55,106 |
| Total Liabilities & Equities | $ 133,741 | $ 119,608 | $ 107,739 | $ 98,457 | $ 92,134 |
| Trailer | $ 49,000 |
| Truck | $ 54,000 |
| Refrig.Unit for truck | $ 14,000 |
| Inventory | $ 1,200 |
| Start up supplies and unexpected cost | $ 31,800 |
| Total | $ 150,000 |
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