Jan Feb March April May

Cash 218,375 23,250 13,125 17,461

Initial investment 200,000
Loan 50,000
Sales
60% Food 26,000 22,750
12% House Brew 5,200 4,550
28% Beverages 12,133.33 10,617

Est Sales 43,333 37,917

2% Exp (Credit Cards) (867) (758)
Net Sales - - - 42,467 37,158

COGS
40% Food 10,400 9,100
15% House Brew 780 683
27% Beverages 3,276 2,867
Total COGS - - - (14,456) (12,649)
CM 28,011 24,509
GM % 66% 66%
Other cost
4,500 Lease (4,500) (4,500) (4,500) (4,500) (4,500)
Renovation (25,000) (50,000)
Kitchen Eq (25,000)
Brewing Eq (115,000)
Legal Fees (800)
Licensing fees (700)
Promotion (5,000) (1,000) (1,000)
Inventory
18% Labour (7,800) (6,825)
Kitchen Sup (2,083) (2,083)
BrewMaster (2,500) (2,500)
Compensation
1.25% Interest (625) (625) (625) (625) (625)
Other cost (5,167) (5,167)
Total (31,625) (195,125) (10,125) (23,675) (22,700)

Cash Flow 218,375 23,250 13,125 17,461 19,270

Food House Brew Beverages Total

Sales 273,000 54,600 127,400 455,000
VC
Credit card 2% 5,460.0 1,092.0 2,548.0 9,100
COGS 109,200 8,190 34,398 151,788
Labour 49,140 9,828 22,932 81,900
CM 109,200 35,490 67,522 212,212
CM % 40% 65% 53% 47%
 Jan Feb March April
550K 23,250 13,125 14,351
650K 23,250 13,125 17,461
750K 23,250 13,125 20,570

Chart Title
120,000

100,000

80,000

60,000

40,000

20,000

-
Feb Ma rch Apri l May June Jul y Aug

550K 650K 750K

June July Aug Sep Oct Nov Dec Total
19,270 26,132 35,520 44,909 55,297 65,685 76,074

29,250 32,500 32,500 32,500 32,500 32,500 32,500 273,000

5,850 6,500 6,500 6,500 6,500 6,500 6,500 54,600
13,650 15,167 15,167 15,167 15,167 15,167 15,167 127,400

48,750 54,167 54,167 54,167 54,167 54,167 54,167 455,000

(975) (1,083) (1,083) (1,083) (1,083) (1,083) (1,083) (9,100)
47,775 53,083 53,083 53,083 53,083 53,083 53,083 445,900

11,700 13,000 13,000 13,000 13,000 13,000 13,000 109,200

878 975 975 975 975 975 975 8,190
3,686 4,095 4,095 4,095 4,095 4,095 4,095 34,398
(16,263) (18,070) (18,070) (18,070) (18,070) (18,070) (18,070) (151,788)
31,512 35,013 35,013 35,013 35,013 35,013 35,013 294,112
66% 66% 66% 66% 66% 66% 66% 66%

(4,500) (4,500) (4,500) (4,500) (4,500) (4,500) (4,500) (54,000)

(75,000)
(25,000)
(115,000)
(800)
(700)
(1,000) (1,000) (1,000) (10,000)

(8,775) (9,750) (9,750) (9,750) (9,750) (9,750) (9,750) (81,900)

(2,083) (2,083) (2,083) (2,083) (2,083) (2,083) (2,083) (18,750)
(2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (22,500)
(50,000) (50,000)
(625) (625) (625) (625) (625) (625) (625) (7,500)
(5,167) (5,167) (5,167) (5,167) (5,167) (5,167) (5,167) (46,500)
(24,650) (25,625) (25,625) (24,625) (24,625) (24,625) (74,625) (507,650)

26,132 35,520 44,909 55,297 65,685 76,074 36,462 631,560

(50,000)
 (13,538)

May June July Aug Sep Oct Nov Dec

13,440 16,804 22,306 27,807 34,309 40,811 47,312 3,814
19,270 26,132 35,520 44,909 55,297 65,685 76,074 36,462
25,100 35,460 48,735 62,010 76,285 90,560 104,835 69,110

Chart Title

June Jul y Aug Sep Oct Nov Dec

550K 650K 750K

 200,000
Lease 54,000 4,500 per month

Jan Feb
Renovation 75,000 25,000 50,000
Kitchen Eq 25,000 2nd month
Brewing 115,000 2nd month
Legal Fees 800
Licensing cost 700 per year
Promotion 10,000 5,000 5,000 for next 5 months

Sales Range 550,000 750,000 54,167

Av 650,000
April May June After that
235,800 80% 70% 90% 100%

Food House Brew Beverages

Sales Mix 60% 12% 28%
Gross Margin 60% 85% 73%

COGS 40% 15% 27%

Expense 2%
Credit Terms 30 to suppliers

Labour 18%
Kitc Superviser 25,000 2,083.33 per month
Brewmaster 30,000 2,500 per month
Compensation (annually) 25,000 2 50,000
Other Cost (annually) 62,000 5,166.67 per month
Inventory 20,000
15%
Loan rate 15% 1.25%
 Jan Feb March April May June
Cash 218,375 23,250 13,125 14,351 13,440
Initial investment 200,000
Loan 50,000
Sales
60% Food 22,000 19,250 24,750
12% House Brew 4,400 3,850 4,950
28% Beverages 10,266.67 8,983 11,550

Est Sales 36,667 32,083 41,250

2% Exp (Credit Cards) (733) (642) (825)
Net Sales - - - 35,933 31,442 40,425

COGS
40% Food 8,800 7,700 9,900
15% House Brew 660 578 743
27% Beverages 2,772 2,426 3,119
Total COGS - - - (12,232) (10,703) (13,761)

Other cost
4,500 Lease (4,500) (4,500) (4,500) (4,500) (4,500) (4,500)
Renovation (25,000) (50,000)
Kitchen Eq (25,000)
Brewing Eq (115,000)
Legal Fees (800)
Licensing fees (700)
Promotion (5,000) (1,000) (1,000) (1,000)
Inventory
18% Labour (6,600) (5,775) (7,425)
Kitchen Sup (2,083) (2,083) (2,083)
BrewMaster (2,500) (2,500) (2,500)
Compensation
1.25% Interest (625) (625) (625) (625) (625) (625)
Other cost (5,167) (5,167) (5,167)
Total (31,625) (195,125) (10,125) (22,475) (21,650) (23,300)

Cash Flow 218,375 23,250 13,125 14,351 13,440 16,804

July Aug Sep Oct Nov Dec Total
16,804 22,306 27,807 34,309 40,811 47,312 Lease

Renovation
27,500 27,500 27,500 27,500 27,500 27,500 Kitchen Eq
5,500 5,500 5,500 5,500 5,500 5,500 Brewing
12,833 12,833 12,833 12,833 12,833 12,833 Legal Fees
Licensing cost
45,833 45,833 45,833 45,833 45,833 45,833 385,000 Promotion
(917) (917) (917) (917) (917) (917)
44,917 44,917 44,917 44,917 44,917 44,917 Sales Range

11,000 11,000 11,000 11,000 11,000 11,000

825 825 825 825 825 825
3,465 3,465 3,465 3,465 3,465 3,465
(15,290) (15,290) (15,290) (15,290) (15,290) (15,290) Sales Mix
Gross Margin
COGS
(4,500) (4,500) (4,500) (4,500) (4,500) (4,500) Expense
Credit Terms

Labour
Kitc Superviser
Brewmaster
(1,000) (1,000) Compensation (annually)
Other Cost (annually)
(8,250) (8,250) (8,250) (8,250) (8,250) (8,250) Inventory
(2,083) (2,083) (2,083) (2,083) (2,083) (2,083)
(2,500) (2,500) (2,500) (2,500) (2,500) (2,500) Loan rate
(50,000)
(625) (625) (625) (625) (625) (625)
(5,167) (5,167) (5,167) (5,167) (5,167) (5,167)
(24,125) (24,125) (23,125) (23,125) (23,125) (73,125)

22,306 27,807 34,309 40,811 47,312 3,814

(50,000)
(46,186)
 200,000
54,000 4,500 per month

Jan Feb
75,000 25,000 50,000
25,000 2nd month
115,000 2nd month
800
700 per year
10,000 5,000 5,000 for next 5 months

550,000 750,000 45,833.33

Av 650,000
April May June After that
80% 70% 90% 100%

Food House Brew Beverages

60% 12% 28%
60% 85% 73%
40% 15% 27%
2%
30 to suppliers

18%
25,000 2,083.33 per month
30,000 2,500 per month
25,000 2 50,000
62,000 5,167 per month
20,000
15%
15% 1.25%
 Jan Feb March April May June
Cash 218,375 23,250 13,125 20,570 25,100
Initial investment 200,000
Loan 50,000
Sales
60% Food 30,000 26,250 33,750
12% House Brew 6,000 5,250 6,750
28% Beverages 14,000 12,250 15,750

Est Sales 50,000 43,750 56,250

2% Exp (Credit Cards) (1,000) (875) (1,125)
Net Sales - - - 49,000 42,875 55,125

COGS
40% Food 12,000 10,500 13,500
15% House Brew 900 788 1,013
27% Beverages 3,780 3,308 4,253
Total COGS - - - (16,680) (14,595) (18,765)

Other cost
4,500 Lease (4,500) (4,500) (4,500) (4,500) (4,500) (4,500)
Renovation (25,000) (50,000)
Kitchen Eq (25,000)
Brewing Eq (115,000)
Legal Fees (800)
Licensing fees (700)
Promotion (5,000) (1,000) (1,000) (1,000)
Inventory
18% Labour (9,000) (7,875) (10,125)
Kitchen Sup (2,083) (2,083) (2,083)
BrewMaster (2,500) (2,500) (2,500)
Compensation
1.25% Interest (625) (625) (625) (625) (625) (625)
Other cost (5,167) (5,167) (5,167)
Total (31,625) (195,125) (10,125) (24,875) (23,750) (26,000)

Cash Flow 218,375 23,250 13,125 20,570 25,100 35,460

July Aug Sep Oct Nov Dec Total
35,460 48,735 62,010 76,285 90,560 104,835 Lease

Renovation
37,500 37,500 37,500 37,500 37,500 37,500 Kitchen Eq
7,500 7,500 7,500 7,500 7,500 7,500 Brewing
17,500 17,500 17,500 17,500 17,500 17,500 Legal Fees
Licensing cost
62,500 62,500 62,500 62,500 62,500 62,500 525,000 Promotion
(1,250) (1,250) (1,250) (1,250) (1,250) (1,250)
61,250 61,250 61,250 61,250 61,250 61,250 Sales Range

15,000 15,000 15,000 15,000 15,000 15,000

1,125 1,125 1,125 1,125 1,125 1,125
4,725 4,725 4,725 4,725 4,725 4,725
(20,850) (20,850) (20,850) (20,850) (20,850) (20,850) Sales Mix
Gross Margin
COGS
(4,500) (4,500) (4,500) (4,500) (4,500) (4,500) Expense
Credit Terms

Labour
Kitc Superviser
Brewmaster
(1,000) (1,000) Compensation (annually)
Other Cost (annually)
(11,250) (11,250) (11,250) (11,250) (11,250) (11,250) Inventory
(2,083) (2,083) (2,083) (2,083) (2,083) (2,083)
(2,500) (2,500) (2,500) (2,500) (2,500) (2,500) Loan rate
(50,000)
(625) (625) (625) (625) (625) (625)
(5,167) (5,167) (5,167) (5,167) (5,167) (5,167)
(27,125) (27,125) (26,125) (26,125) (26,125) (76,125)

48,735 62,010 76,285 90,560 104,835 69,110

(50,000)
19,110
 200,000
54,000 4,500 per month

Jan Feb
75,000 25,000 50,000
25,000 2nd month
115,000 2nd month
800
700 per year
10,000 5,000 5,000 for next 5 months

550,000 750,000 62,500

Av 650,000
April May June After that
80% 70% 90% 100%

Food House Brew Beverages

60% 12% 28%
60% 85% 73%
40% 15% 27%
2%
30 to suppliers

18%
25,000 2,083.33 per month
30,000 2,500 per month
25,000 2 50,000
62,000 5,167 per month
20,000
15%
15% 1.25%
 Jan Feb March April May
Cash 169,000 (25,500) (35,000) (30,039)
Initial investment 200,000
Loan
Sales
60% Food 26,000 22,750
12% House Brew 5,200 4,550
28% Beverages 12,133.33 10,617

Est Sales 43,333 37,917

2% Exp (Credit Cards) (867) (758)
Net Sales - - - 42,467 37,158

COGS
40% Food 10,400 9,100
15% House Brew 780 683
27% Beverages 3,276 2,867
Total COGS - - - (14,456) (12,649)
CM 28,011 24,509
GM % 66% 66%
Other cost
4,500 Lease (4,500) (4,500) (4,500) (4,500) (4,500)
Renovation (25,000) (50,000)
Kitchen Eq (25,000)
Brewing Eq (115,000)
Legal Fees (800)
Licensing fees (700)
Promotion (5,000) (1,000) (1,000)
Inventory
18% Labour (7,800) (6,825)
Kitchen Sup (2,083) (2,083)
BrewMaster (2,500) (2,500)
Compensation
1.25% Interest - - - - -
Other cost (5,167) (5,167)
Total (31,000) (194,500) (9,500) (23,050) (22,075)

Cash Flow 169,000 (25,500) (35,000) (30,039) (27,605)

Food House Brew Beverages Total

Sales 273,000 54,600 127,400 455,000
VC
Credit card 2% 5,460.0 1,092.0 2,548.0 9,100
COGS 109,200 8,190 34,398 151,788
Labour 49,140 9,828 22,932 81,900
CM 109,200 35,490 67,522 212,212
CM % 40% 65% 53% 47%
 Jan Feb March April
550K 23,250 13,125 14,351
650K (25,500) (35,000) (30,039)
750K 23,250 13,125 20,570

Chart Title
120,000

100,000

80,000

60,000

40,000

20,000

-
Feb Ma rch Apri l May June Jul y Aug

(20,000)

(40,000)

(60,000)

550K 650K 750K

June July Aug Sep Oct Nov Dec Total
(27,605) (20,118) (10,105) (91) 10,922 21,935 32,949

29,250 32,500 32,500 32,500 32,500 32,500 32,500 273,000

5,850 6,500 6,500 6,500 6,500 6,500 6,500 54,600
13,650 15,167 15,167 15,167 15,167 15,167 15,167 127,400

48,750 54,167 54,167 54,167 54,167 54,167 54,167 455,000

(975) (1,083) (1,083) (1,083) (1,083) (1,083) (1,083) (9,100)
47,775 53,083 53,083 53,083 53,083 53,083 53,083 445,900

11,700 13,000 13,000 13,000 13,000 13,000 13,000 109,200

878 975 975 975 975 975 975 8,190
3,686 4,095 4,095 4,095 4,095 4,095 4,095 34,398
(16,263) (18,070) (18,070) (18,070) (18,070) (18,070) (18,070) (151,788)
31,512 35,013 35,013 35,013 35,013 35,013 35,013 294,112
66% 66% 66% 66% 66% 66% 66% 66%

(4,500) (4,500) (4,500) (4,500) (4,500) (4,500) (4,500) (54,000)

(75,000)
(25,000)
(115,000)
(800)
(700)
(1,000) (1,000) (1,000) (10,000)

(8,775) (9,750) (9,750) (9,750) (9,750) (9,750) (9,750) (81,900)

(2,083) (2,083) (2,083) (2,083) (2,083) (2,083) (2,083) (18,750)
(2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (22,500)
(50,000) (50,000)
- - - - - - - -
(5,167) (5,167) (5,167) (5,167) (5,167) (5,167) (5,167) (46,500)
(24,025) (25,000) (25,000) (24,000) (24,000) (24,000) (74,000) (500,150)

(20,118) (10,105) (91) 10,922 21,935 32,949 (6,038) 80,310

-
 (6,038)

May June July Aug Sep Oct Nov Dec

13,440 16,804 22,306 27,807 34,309 40,811 47,312 3,814
(27,605) (20,118) (10,105) (91) 10,922 21,935 32,949 (6,038)
25,100 35,460 48,735 62,010 76,285 90,560 104,835 69,110

Chart Title

June Jul y Aug Sep Oct Nov Dec

550K 650K 750K

 200,000
Lease 54,000 4,500 per month

Jan Feb
Renovation 75,000 25,000 50,000
Kitchen Eq 25,000 2nd month
Brewing 115,000 2nd month
Legal Fees 800
Licensing cost 700 per year
Promotion 10,000 5,000 5,000 for next 5 months

Sales Range 550,000 750,000 54,167

Av 650,000
April May June After that
235,800 80% 70% 90% 100%

Food House Brew Beverages

Sales Mix 60% 12% 28%
Gross Margin 60% 85% 73%

COGS 40% 15% 27%

Expense 2%
Credit Terms 30 to suppliers

Labour 18%
Kitc Superviser 25,000 2,083.33 per month
Brewmaster 30,000 2,500 per month
Compensation (annually) 25,000 2 50,000
Other Cost (annually) 62,000 5,166.67 per month
Inventory 20,000
15%
Loan rate 15% 1.25%