Sample Business Plan Attachments

Attachment A – Cash Flow Statement
Attachment B – Assumptions
Attachment C – Revenue/Labor Worksheet
Attachment D – Break-even Worksheet

Attachment A:

Lake Las Vegas Cafe		Period 1	Period 2	Period 3	Period 4	Period 5	Period 6	Period 7	Period 8	Period 9	Period 10	Period 11	Period 12	TOTAL
	Pre-	June	July	August	Sept.	Oct.	Nov.	Dec.	Jan.	Feb.	March	April	May
	Open	2 weeks

CASH ON HAND - BEGINNING	10,000	$2,000	$10,034	$16,021	$22,007	$26,994	$25,420	$22,970	$22,140	$22,310	$22,480	$18,930	$19,100	$10,000
CASH RECEIVED:
Breakfast Sales		$6,300	$12,600	$12,600	$12,600	$6,300	$4,200	$6,300	$6,300	$6,300	$4,200	$6,300	$6,300	$90,300
Lunch Sales		6,300	12,600	12,600	12,600	$6,300	$4,200	$6,300	$6,300	$6,300	$4,200	$6,300	$6,300	$90,300
Loans	30,000	0												$0
TOTAL RECEIPTS		$12,600	$25,200	$25,200	$25,200	$12,600	$8,400	$12,600	$12,600	$12,600	$8,400	$12,600	$12,600	$180,600

TOTAL CASH AVAILABLE	40,000	$14,600	$35,234	$41,221	$47,207	$39,594	$33,820	$35,570	$34,740	$34,910	$30,880	$31,530	$31,700	$190,600

CASH PAID OUT:
Food Purchases	5,000	$0	$10,080	$10,080	$10,080	$5,040	$3,360	$5,040	$5,040	$5,040	$3,360	$5,040	$5,040	$67,200
Gross Wages		1,787	3,574	3,574	3,574	3,574	2,080	2,080	2,080	2,080	2,080	2,080	2,080	$30,643
Payroll Expenses		179	357	357	357	357	208	208	208	208	208	208	208	$3,065
Owner's Draw/Salary		1,500	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	$34,500
Supplies	500	0	200	200	200	200	200	100	100	100	100	100	100	$1,600
Repairs and Maintenance	5,000	0	50	50	50	50	50	50	50	50	50	50	50	$550
Advertising	1,000	0	200	200	200	200	200	200	200	200	200	200	200	$2,200
Car, Delivery and Travel														$0
Accounting and Legal											200			$200
Rent	600	600	600	600	600	600	600	600	600	600	600	600	600	$7,200
Telephone		100	100	100	100	100	100	100	100	100	100	100	100	$1,200
Utilities		400	400	400	400	400	400	400	400	400	400	400	400	$4,800
Insurance	2,400	0			1,000			1,000			1,000			$3,000
Furniture	1,000	0												$0
Dishes/Cookware	2,000	0												$0
Miscellaneous (unspecified)														$0
Loan Principal Payment & Interest			652	652	652	652	652	652	652	652	652	652	652	$7,172
Capital Purchases	20,500	0												$0
Reserve and/or Escrow
TOTAL CASH PAID OUT	38,000	$4,566	$19,213	$19,213	$20,213	$14,173	$10,850	$13,430	$12,430	$12,430	$11,950	$12,430	$12,430	$163,330

CASH POSITION	2,000	$10,034	$16,021	$22,007	$26,994	$25,420	$22,970	$22,140	$22,310	$22,480	$18,930	$19,100	$19,270	$27,270

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Attachment B:

	Assumptions for Lake Las Vegas Cafe
Revenue	See Attachment C
Labor	See Attachment C
Payroll Taxes	10% of wages for fica and state unemployment tax
Food	40% of sales
Rent	$600/month
Electricity	$400/month
Telephone	$100/month
Business Insurance	$4000/year, paid quarterly, first payment in opening month
Worker's Comp	$4.75 per $100 in wages, $1400/year paid in opening month
Loan	$30,000 @ 11% for 5 years; $652/month
Accountant	$200/year, paid at end of calendar year for tax return prep.
Maintenance	$50/month
Owner's Draw	$3000/month, $1500 in first month (1/2 month)
Advertising	$200/month, first month $1000 from loan
Supplies	$200/month in busy season, $100 month in slow season, initial $500 in first month, from loan proceeds
First Month-June	Busy season, but open only 2 weeks so sales & labor are 1/2 of busy month estimates

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Attachment C:

	Lake Las Vegas Cafe	Revenue & Labor Worksheet
REVENUE
Revenue per day
Capacity	20 seats
Turn-Over	2x per hour
Hours Open	8
Maximum Customers per day	320
Breakfast/Lunch Mix	62.5/37.5
Average Ticket at Breakfast	$3
Average Ticket at Lunch	$5
Maximum Revenue Per Day	$3 x 320 x 0.625=$600 $5 x 320 x 0.375= $600
Max Revenue Per Week	$8,400 (7 days)
Max Revenue Per Month	$33,600 (4 weeks)		Note: 4 week month used for purposes of this exercise

At busiest time, average sales are 75% of capacity, or $25,200
Slow time, average sales are 1/2 of the busy season, or $12,600
Nov, Mar, average sales are 1/3 of the busy season, or $8,400
Note: Breakfast and Lunch sales are each half of a month's projected sales

LABOR
Labor/week	Busy	Slow
1 cook	$10 x 8 x 7 = $560/week	$10 x 8 x 5 = $400/week
Waitress	2 x $3 x 8 x 7 = $336/week	$3 x 8 x 5 = $120/week
Note: First month in operation, June, is considered busy season, but restaurant will open June 15th.

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Attachment D:

	<> Break-Even Point for Lake Las Vegas Cafe
Yearly Fixed Costs	Budget
Payroll	$30,643
Payroll Expenses	3,065
Rent	7,200
Utilities	4,800
Telephone	1,200
Insurance	4,000
Worker's Comp	1,400
Supplies	2,000
Advertising	3,200
Maintenance	900
Accounting	200
Loan Payment	7,172
Total	65,480

w/owners draw	$101,480
Contribution Margin	0.60 (cost of food 40%)
Break-Even Formula	fixed costs divided by contribution margin
B/E = 65480 / 0.6	$109,133 avg. monthly sales = $9,094
B/E = 101480 / 0.6	$181,888 avg. monthly sales = $15,157

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