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Table of Contents
1.0 Executive Summary...............................................................................................................................1

1.1 Mission...............................................................................................................................................2
1.2 Keys to Success..................................................................................................................................2
1.3 Objectives..........................................................................................................................................3
Chart: Highlights..................................................................................................................................4
2.0 Company Summary...............................................................................................................................4
2.1 Company Ownership.........................................................................................................................4
2.2 Start-up Summary..............................................................................................................................5
Chart: Start-up......................................................................................................................................5
Table: Start-up.....................................................................................................................................6
3.0 Services..................................................................................................................................................6
4.0 Market Analysis Summary....................................................................................................................6
4.1 Market Segmentation.........................................................................................................................8
Table: Market Analysis........................................................................................................................8
Chart: Market Analysis (Pie)...............................................................................................................9
4.2 Target Market Segment Strategy.......................................................................................................9
4.3 Service Business Analysis.................................................................................................................9
4.3.1 Competition and Buying Patterns.............................................................................................10
5.0 Strategy and Implementation Summary...............................................................................................10
5.1 Competitive Edge.............................................................................................................................10
5.2 Marketing Strategy...........................................................................................................................11
5.3 Sales Strategy...................................................................................................................................12
5.3.1 Sales Forecast............................................................................................................................12
Table: Sales Forecast.....................................................................................................................13
Chart: Sales Monthly.....................................................................................................................14
Chart: Sales by Year......................................................................................................................14
5.4 Milestones........................................................................................................................................15
Table: Milestones...............................................................................................................................15
Chart: Milestones...............................................................................................................................15
6.0 Web Plan Summary.............................................................................................................................16
6.1 Website Marketing Strategy............................................................................................................16
6.2 Development Requirements.............................................................................................................17
7.0 Management Summary........................................................................................................................17
7.1 Personnel Plan..................................................................................................................................17
Table: Personnel.................................................................................................................................18
8.0 Financial Plan.......................................................................................................................................18
8.1 Important Assumptions....................................................................................................................18
Table: General Assumptions..............................................................................................................19
8.2 Start-up Funding..............................................................................................................................19
Table: Start-up Funding.....................................................................................................................20
................................................................................................................................................................20
8.3 Business Ratios................................................................................................................................21
Table: Ratios......................................................................................................................................22
Page 1
Table of Contents
................................................................................................................................................................22
8.4 Break-even Analysis........................................................................................................................23
Table: Break-even Analysis...............................................................................................................23
Chart: Break-even Analysis...............................................................................................................23
8.5 Projected Profit and Loss.................................................................................................................24
Chart: Profit Monthly.........................................................................................................................25
Chart: Profit Yearly............................................................................................................................25
Chart: Gross Margin Monthly............................................................................................................26
Chart: Gross Margin Yearly...............................................................................................................26
Table: Profit and Loss........................................................................................................................27
................................................................................................................................................................27
8.6 Projected Cash Flow........................................................................................................................28
Table: Cash Flow...............................................................................................................................29
Chart: Cash.........................................................................................................................................30
8.7 Projected Balance Sheet...................................................................................................................31
Table: Balance Sheet..........................................................................................................................31
Table: Sales Forecast...................................................................................................................................1
......................................................................................................................................................................2
Table: Personnel...........................................................................................................................................3
......................................................................................................................................................................3
Table: General Assumptions........................................................................................................................4
......................................................................................................................................................................4
Table: Profit and Loss..................................................................................................................................5
......................................................................................................................................................................6
Table: Cash Flow.........................................................................................................................................7
......................................................................................................................................................................8
Table: Balance Sheet....................................................................................................................................9
Page 2
Belle Epoque Dinner Theatre
1.0 Executive Summary

Belle Epoque will be a restaurant and exciting Dinner Show located in Bigsmalltown,
Upstate, that celebrates the era of cultural refinement, social elegance, and general prosperity
in the last decades of the 19th and first decade of the 20th centuries. The exuberance of the
"Gay 90s" era will be rekindled as we model our restaurant on the establishments of the
Montmartre district of Paris such as the famous Moulin de la Galette.
The decor will be similar to that of the restaurant/dance hall/theatres of 1890s, and feature
artwork of the Impressionists such as Pierre-Auguste Renoir, Henri de Toulouse-Lautrec, Mary
Cassat, and Berthe Morisot. Hosting and serving staff will dress in period costume.
The combination of a Montmartre dance hall, bon vivants, famous artist and lively music is why
our restaurant is so dynamic. The exciting and exhilarating aspect of this restaurant is that it
transcends beyond decorations and moves into a real life, first person experience - face to
face. From the singing aloud of ditty's, to the hearty, back-slapping laughter
or breathtaking can-can dancing - every second is a treasured, emotional meeting with Alfred
Dreyfus or Madam La Goulue, "look-alikes."
Our menu is a varied, international, tasteful extravaganza. Each page is highly illustrated with
artists' drawings of the regional cuisine, a tiny map of the world showing the region and
indigenous ingredients. The majority of the menu is the cuisine of France, and America, though
we will offer specialties from Japan, Korea, Phillipines, Italy, Germany, France, Mexico, Spain,
Belgium and Middle East. A few pages are devoted to White House and Camp David stylings
where Chef Joachim served the First Family. We will offer a 10 item wine card "By the Glass
Daily Selection", wines by the bottle, and a special cellar collection.
Belle Epoque is the first in what hopefully will become a chain of similarly themed restaurants.
It offers a new and exciting concept that is already being done in other successful era's such as,
"Capitan Hook" www.capitanhook.com and "Medieval Times" www.medievaltimes.com. These
concepts are expanding with cash driven proofs of winning financial operation. Originally
laughed at and stereotyped as ridiculous for a dining concept, these outlets are reaching new
potential and breaking previously set sales figures. Medieval Times started as a single location
and opened its eighth restaurant and show in March, 2004. We aim to attract customers from
the same market niche, but with a Impressionist/Moulin Rouge theme.
Executive Chef Joachim Oignons will lead the management team. Chef Joachim is retiring from
a 30-year military career during which he won many awards, served as Executive Chef to the
President of the United States, and managed multiple U.S. government restaurant/food service
venues world wide.
Page 1
1.1 Mission
Belle Epoque offers an impressive, blockbuster revue of international food, fare and drink
centered around the high culture and exuberant night life of the Montmartre district of 19th
century Paris. Our combination is wonderful food and Impressionist history. This revue also
includes our shows, acts, skits, original music and entertainment for the customer - whom we
live to impress and make happy.
In each and every facet of all that we do - the focus remains on the customer. Likewise, our
employees never work "for us" - rather they work "with us" - and as such - they are our
customers also. We are all serving each other in some capacity.
Our focus includes community service, involvement and family. We will always be deeply
involved with the community and people of Bigsmalltown. Belle Epoque is also an excellent
place to work, a professional environment that is challenging, rewarding, creative, and
respectful of ideas and individuals. Belle Epoque ultimately provides excellent value to its
customers and fair reward to its owners and employees.
1.2 Keys to Success
1. Production of a high quality menu and superior ingredient sourcing.
2. Training of a crack workforce, with paper lists that detail daily actions, and managerial
follow-up that ensures winning goals are completed. Food production books, recipes,
management routine, records and returns will be detailed.
3. Practice by dinner show participants and actors will produce a fantastic show. Continued
excellence in performance will come in diversity of workforce training and a, "Qualification
Card," system - similar to the system successfully used by the U.S. Navy.
4. Distribution of some profits to the workforce will breed cyclical results that exceed first five
year goals.
5. Unusual interior design and outdoor landscaping.
6. The actors and staff learn habits, quips, funny answers and anecdotal comments for
customer enjoyment. Similar in concept to the highly profitable and world known, "Ed
Debevics" "50's" diner in Chicago.
7. Excellence in fulfilling the promise - reliable, trustworthy expertise in operation, leadership
and management of the show and restaurants.
8. Developing visibility to generate new business leads.
9. Leveraging from a single pool of expertise into multiple revenue generation
opportunities: bar, restaurant, catering, show, and events.
Among the National Restaurant Association highlights for this year in the restaurant industry
are:
The restaurant industry's anticipated sales of $440.1 billion equal 4% of the U.S. gross
domestic product.
This coming year will mark the 13th consecutive year of real growth for the restaurant
industry.
The number of restaurant locations in the United States will grow to 878,000.
The restaurant industry will employ 12 million people, making it the largest private-sector
employer in the nation.
Continued expansion will occur, driven by Americans' need for convenience and
socialization, and a healthy increase in disposable income.
Page 2
New menu items in response to diners' increasingly sophisticated tastes, and heightened
interest in health and nutrition.
Greater efforts by lawmakers to regulate restaurants.
According to Norwalk, CT based Adams Beverage Group and Restaurants and Institutions
magazine (June 1)
Wine sales in restaurants rose 8.1% lat year
1.3 Objectives
1. Build and create a restaurant that celebrates the belle epoque/gay 90s era in
European/American history. Celebrating the high society of that era will be done via skits,
acts, drinks, music, demonstrations, food, a small museum, fantastic show and dance. The
measurable objectives will be:
o
o
o
Opening night in full regalia and profitability within two months

Gross sales receipts of $1,000,000 by third month
Food costs not to exceed 35% total operation
2. Deliver a stunning, unbelievable, international menu to the local and summer "swell"
community that produces 96% satisfaction surveys or higher and profits in excess of 200%
Return on Investment (ROI). Surveys to be done for sixteen weeks by an independent
third-party review agency.
3. The international menu will reflect the Belle Epoque era of the late 19th and early 20th
centuries. This objective will be reviewed by a number of friends who are Presidents and
Continental Directors of their respective countries in the World Association of Cooks
Societies (WACS)(www.wacs2000.org).
4. Continuous analysis and outsider inspections will be held to fine-tune objectives via goal
planning, Directives, Operations, Objectives ands Milestones (DOOM) and weekly Best
Objectives Review Evaluation (BORE) meetings.
5. Objectives will be handled in a planning and strategy sense espoused by business leaders.
Business will be conducted monitoring our Profit and Loss statement numbers, local
business owners of restaurants and their own marketing ploy, advertising and
profits. Consultants will be on minor, as needed retainers not to exceed $10,000 per
annum.
Page 3
Chart: Highlights
Highlights
$11,000,000
$10,000,000
$9,000,000
$8,000,000
$7,000,000
Sales
$6,000,000
Gross Margin
$5,000,000
Net Profit
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
Year 1
Year 2
Year 3
2.0 Company Summary

Belle Epoque is a restaurant with lunch and dinner menus and a theme show for dinner only. It
welcomes artists, historians, living history interpreters, and re-enactors to its grounds for, plein
aire painting sessions, historical shows and events. It features the culinary adventures
and exquisite tastes of late 19th century Paris as prepared under the exacting standards
of Executive Chef Joachim Oignons.
Chef Joachim retired as a Senior Chief Petty Officer and was the first ever American Culinary
Federation Executive Chef in Camp David's history. As a Navy Executive Chef to the President
of the United States he excelled in the history of America at the Catoctin Mountain Retreat and
at the White House. He later was asked by the Navy to live around the world, in Asia,
Arabia and in Europe - cooking for Admirals in Japan, at NATO and for Lords, Prime Ministers,
Kings and Queens, royalty, stars and public personalities. His food is fully representative of
direct experiences - worldwide, with international culinary favorites learned firsthand.
2.1 Company Ownership
Belle Epoque has been solely chartered as a Upstate LLC corporation based in Border County,
owned by its principal investor and principal operator, Executive Chef Joachim Oignons. It is
expected to drop the LLC status within three to five years and seek Sub-chapter S, followed by
C status, pending changing tax laws, the economy and review of profit and loss statements.
Additional investors may bring forward additional operations assistance and staff.
Page 4
2.2 Start-up Summary

Start-up expenses include legal costs, artwork, property lease or purchase, remodeling, logo
design, computer software, stationery, liquor license, and related expenses.
Start-up assets required include short-term assets (office furniture, tablewear and glasswear,
signage, and small kitchen equipment and utensils, kitchen and server uniforms and costumes
etc.) and initial cash to handle the first few months of operations - as sales and accounts
receivable play through the cash flow. Inventory for the first two weeks of operations will need
to be ordered and delivered in the week prior to opening.
Long-term assets include office computers, serving staff workstations, kitchen terminals, POS
terminals, security and fire alarm systems, shelving, food storage.
This plan assumes moving into a retrofit of a former restaurant where tables, chairs and kitchen
stoves and equipment are in place. If that is not available an additional $500,000 to $600,000
will be needed for a scratch start.
Chart: Start-up
Start-up
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
Expenses
Assets
Investment
Loans
Page 5
Table: Start-up
Start-up
Requirements
Start-up Expenses
Legal and Attorney's Fees
Stationery and Office Supplies
Brochures
Consultants
Insurance
Remodeling Expenses
Utilities
Liquor License
Rent or Mortgage 1st month/startup
Research and Development
Total Start-up Expenses
$12,288
$12,341
$3,382
$3,900
$9,809
$19,400
$2,000
$100,000
$14,000
$1,300
$178,420
Start-up Assets
Cash Required
Start-up Inventory
Other Current Assets
Long-term Assets
Total Assets
$50,000
$75,000
$17,000
$175,000
$317,000
Total Requirements
$495,420
3.0 Services
Belle Epoque offers a first-of-its-kind in the area entertainment and dining concept with
excellent, tasty food. The interaction with live human actors from 1890s Paris is fascinating.
The concept is not content to just deliver the service of good food and friendliness though. It
offers colorful, haute culture actors by day, and an entertaining, optional Moulin de la Galette
evening dinner show that will amaze and delight. Our table side service is extremely fun and
unique. The wine bottle selection and daily, "by the glass," wine card will be in addition to our
selection of beer on tap and fully stocked bar. The catering will also entertain and
thrill customers (i.e. bringing the show to their event).
4.0 Market Analysis Summary
Our main target market is quite simply the well known vacationing family or vacationing
friends, lovers and fun-seekers. A smaller sub-section of locals will visit us as well.
The local winter season resident population is 250,000 people (Source: U.S. Census).
The summer season visitor attendance is 4.5 million visitors of which:

75.5% are families with two or more children
17.6% are single
2.6% are senior citizens
78.3% are between the ages of 28 and 54
56.34% earn more than $50,000 per year
The average stay is 4.6 days
Spending per day varies between $78 to $300
Page 6
Tourism dollars generated in Bigsmalltown are $3.64 billion (Source: Rovelstad & Associates,
Longwoods International)
TOURIST SEASON IS BASICALLY FIVE MONTHS LONG - FROM MAY TO SEPTEMBER
Restaurants generate $1.006 billion

Retail generates $675 million
Lodging generates $1.183 billion
Automobile generates $449 million
Recreation generates $303 million
Transportation generates $30 million
Bigsmalltown at a Glance as of 2003 - The Official Border County Government Report

PEOPLE
102,326 year round residents with an estimated summer population of 614,261

5% of the people are under 5 years old
22% percent are under 18 years old
20% are over the age of 65 years old
Per capital income is $24,172
Median household income is $41,591 and is increasing
There are 91,000 housing units consisting of 46% year round residents and 54% used for
seasonal and recreational
GEOGRAPHY
Encompassing 256 square miles of land area located at the southern tip of Upstate
Made up of 16 municipalities
30 miles of white sandy beaches and islands with thousands of acres on the mainland
preserved for open space, farmlands and natural conservation
With over 70 square miles, Village Township is the largest geographically of all the
municipalities
Bocage Township is the most populated with almost 23,000 people
ECONOMY
Tourism represents the number one industry generating over $3 billion a year in revenues
Total labor force of 49,201 people
There are 3,693 private establishments
The Services sector of the economy employs 37% of the labor force followed by the Trades
that employ 36%
Government employs 10% of the labor force
Page 7
4.1 Market Segmentation

We use this topic to explain the Market Analysis table and chart, below. Our analysis is based
on a list of potential customer groups, each of which is a market segment.
The family segment looking for fun while on their week of vacation.
The local residents included in the summer population looking to see something new or to
take guests in town out to a great, proud place. Local residents are increasing with
condominium ownership and increased building.
Long distance drivers coming in especially to experience our dinner show. This last
geographic segment will normally travel one driving day or up to 300 miles for a short
weekend stay.
There are two specific sub-groups of clientele within each of the listed segments: the lunch
crowd, casual drinking (wine specifically, market encouraged), and our nightly "Admiral's Table"
crowd. Both of these segments (especially wine drinkers) are slightly more sophisticated;
average bar drinking age is about 25 to 34-plus years old while the dining room averages 35 to
54-plus. Household income is upper middle, in the $75,000 and up range. We hold these
specific two groups to be similar to McCormick & Schmick's - a close match to our offerings
(data as reported in Market Watch, October, 2003).
Some of the more recent trends include correlating behavioral patterns and so-called
psychographics, which produced the famous classification of, "yuppies," as young urban
professionals, and of course the, "baby boomers," with certain buying patterns. We believe
both of these segments will frequent Belle Epoque.
Teenagers sort themselves into marketing groups with names like, "preppies, dudes, gothic,
jocks, and skaters." Each of these labels actually stands for certain sets of behavior patterns,
and has some value in segmentation. These segments will attend our offerings in groups for
class trips and major events. They also will attend with their parents for general dining and we
plan on marketing directly to their segment. An example of successful teenager marketing is
the offering of bottled sodas instead of just fountain service. Teenagers are highly ranked for
their liking of bottled soda over all other categories - due to its extra pep and fizz.
Marketing one simple item to a specific segment generates sales across the board. Especially
when teens encourage parents to "go to Belle Epoque tonight." This is only one, direct
example of techniques to be employed for market domination via segmentation understanding.
We have other areas and methods scheduled. Many are based on award-winning experience,
financial success, and published books by noted experts.
Table: Market Analysis
Market Analysis
Potential Customers
Growth
Weekly summer population

Weekly winter population
Long distance customers
Total
5%
5%
2%
5.47%
Year 1
Year 2
Year 3
Year 4
Year 5
225,000
4,808
5,000
234,808
235,000
5,008
8,000
248,008
245,000
5,208
12,000
262,208
255,000
5,408
15,000
275,408
265,000
5,608
20,000
290,608
CAGR
4.18%
3.92%
41.42%
5.47%
Page 8
Chart: Market Analysis (Pie)
Market Analysis (Pie)
Weekly summer population

Weekly winter population
Long distance customers
4.2 Target Market Segment Strategy

We cannot survive just waiting for customers to come to us. Instead, we must focus on the
specific market segments whose needs match our offerings. Focusing on targeted segments is
the key to our future. We will attract customers with live performances and distribution of
brochures.
Therefore, we need to focus our marketing message and our product offerings. We need to
develop our message, communicate it, and make good on it. The Marketing Strategy topic
contains the details of our tactics and programs.
4.3 Service Business Analysis
The restaurant and entertainment show business is dynamic and fast paced. It offers exciting
food and dining experiences with high profit margins. Interested owners who have extensive
multi-decade experience will almost always do well. Those who have theater and acting
experience, combined with 20 to 30 years of business success, will do extremely well in profit,
employee and customer happiness. This service business provides rewards via customer
satisfaction surveys.
Page 9
4.3.1 Competition and Buying Patterns

In one part of the restaurant market competition depends on reputation, advertising, and
the dining experience of the customer. In another, competition centers around location and
parking. In most cases the restaurant industry strongly relies on word-of-mouth
recommendations over advertising. Word of mouth is the secret in retaining long-term satisfied
customers. This, combined with changing drama shows each year, and other side acts, will
ensure that diners return.
Customers will choose our business over others from the first time they see our actors dressed
up in the mall handing out brochures or in parking lots staging mini-shows. We have extensive
experience with free publicity. For instance, Chef Joachim recently appeared on the Today
show. He has also filmed many other shows all over the world and in a number of different
languages.
Appearances on the public boardwalks, streets and anywhere that is free - such as at huge
events, competitions, conventions and more, will attract the public. Customers will definitely
choose us due to our personal and face-to-face interaction in a dining experience. Host and
serving staff will dress in period costumes, and those with a yen toward acting and performance
will be encouraged to play the parts of denizens of Montmartre, during the Paris' cultural
heyday. Staff will regularly portray famous members of Parisian high society including
Impressionist painters, theatre doyens, writers, philosophers, etc.
All too often the problem with today's restaurants is that they look great, have waterfalls or
beautiful physical decoration, or great motifs and themes, but are missing the
human element...the host or server who is unpredictable and physically shakes your hand. The
dining experience should not be another video simulator or Nintendo game. Even serious
businessmen and businesswomen can get excited over a corporate event held in our Belle
Epoque restaurant where they can talk with actors who believe that they are back in that era
(called first person acting). What might someone say and what answer might come back?
Something snappy or robust?
The buying patterns of our customers will be repeat patterns. Our pricing for food, taste, and
product delivered will exceed local expectations. We rely on the world tastes and travels of
Chef Joachim and team - difficult to equal or duplicate.
5.0 Strategy and Implementation Summary
Belle Epoque will focus on attracting target customers who are usually, fun-seekers,
couples and families. We will offer a dynamic menu of global cuisine, an extensive wine list, a
staged show and entertainment.
5.1 Competitive Edge
Our competitive edge will be to cut wide open the competition with our amazing and exciting
actors. We will be different from all others because of our creativity, presentation, marketing,
advertising and delivery. We will stand out with sustainable value, something that we can
maintain and develop over time - the transition from real life into fantasy escape. The
competitive edge, that puts us ahead of most competitors is the opportunity to live and interact
in history or another world. Stepping into our world will reveal discussion with people of the
time and physically doing things with them - while enjoying a great meal and a show.
Page 10
The ultimate edge is that we allow people to be in our show and to walk a few hours or days in
history's shoes. This is the opportunity for customers to gain instant fame on stage with the
crowds cheering and clapping. That is a competitive edge, with benefit, that all humans dream
of. But, beyond that, we also will offer the opportunity to live and work in our historic world for
a reasonable price.
Patrons are not forced to attend the dinner show. They can still have dinner in our separate
dining room.
Chef Joachim Oignons' experience at the White House and at Camp David provide acclaim,
reputation, and credibility when combined with his 30 years of naval service.
We start with a critical competitive edge: there are few competitors we know of that can claim
anywhere near as much hype, attention to detail and people, excitement, dancing, singing or
showmanship with historic proportions. The closest thing to our platform in this geographic
area is The Capsized SailorSeafood on the Pier. Our positioning on this point is very hard to
match, as long as we maintain this focus in our strategy, marketing, business development,
and fulfillment. We are aware that the tendency to dilute this expertise with premature
expansion will dull the importance of our competitive edge. Also, excessive changing of our
plan and rollout could break the creative side of the operation.
5.2 Marketing Strategy
Marketing will be our life blood of crowd draws and excitement. Our Marketing Strategy has
been explained a bit already. Our Sales Strategy is the easiest of our plans.
Our Marketing Strategy first and foremost is born out of three governing functions:
1. An indignant refusal to adopt typical high cost advertising schemes in print, television or
internet campaigns. Throwing tens of thousands of dollars at billboards or magazines is a
crutch for those less creative. The impact we can have with other creative means will be
impressive.
2. "Beyond belief," word-of-mouth and first person character advertising. Guaranteed to

affect image, awareness and propensity to buy. A meeting with one of our six historical
Impressionist painters or with one of our Paris Opera or Ballet Prima Donna's will not be
forgotten.
3. Ingenious strategic placement and appearance into market at the right time and
stunning venue with our actors and, "Boulevardiers." One of the easiest ones is the strolling
the promenade and boulevard by our high society Madames et Monsieur, handing
out leaflets. Other events will include partnering with various wine and spirit distributors for
special promotions.
Page 11
5.3 Sales Strategy

Sales in our business is customer service. It is repeat business. One doesn't just sell a glass or
bottle of wine and boost the check price, one develops a proposal that works for the client, that
convinces him or her to crave the wine. Direct-in house sales classes will be held to teach staff
how to "get in with the smile," "enjoy laughter with customers" and then go for the boost in the
check price by selling that dessert, beer or wine. We can also make money with our extensive
selections of tea, coffee, cheese and cigars.
With our innovative, drama sales platforms wallets will fly out of pants pockets and purses. Our
independent tests and studies show that what sells most is human interaction and excitement.
Paying attention to people, listening and talking with them, admiring their face and clothes this adoration - this sales truth of genuine, heartfelt, over-the-top achievement - this is
what makes dynamic drama sales happen. Our goal is extraordinary attention to reveal
extraordinary sales.
We must always be aware of the big-company feeder phenomenon of the split between selling
the restaurant and failure to fulfill the sale with entertainment and luscious food, which leads to
client dissatisfaction. The human sale should be developed and scoped, sold, and fulfilled by the
same people. If you see, run over to meet and greet Impressionist painter Edgar Degas and
his retinue of Paris Ballet dancers on the mall as you are shopping, then you expect to see him
that night at the restaurant. Our customers should never buy into a sale from one partner and
have it delivered by anybody other than that same partner. The promise shall be fulfilled.
5.3.1 Sales Forecast
Lunch Hour Sales are figured on starting in April of 2005 with 27 available days of weather
x 190 seatings (based @ 200 seats avail total over a three hour period with 1.0 turnovers 10:30 AM to 1:30 PM) at $14.00 average check take. In May this rises to 220 covers or a 1.1
ratio. For the months of June, July and August this escalates to full capacity of the 200 seats
and two turnovers, with a cap of 385 out of 400 in four hours and 27 days of good weather.
The Direct Cost of Sales in this category is 38% of Sales Forecast.
Dinner Sales are figured on starting in April of 2005 with 27 available days of weather x 110
seatings (based @ 200 seats avail total over a four hour period with 1.0 turnovers - 6:00 PM to
10:00 PM) at $24.00 average check take. In May this rises to 140 covers. For the months of
June, July and August this escalates to full capacity of the 200 seats and two turnovers, with a
cap of 385 out of 400 in four hours and 27 days of good weather. The Direct Cost of Sales in
this category is 36% of Sales Forecast.
Dinner Show Sales are figured on starting in April of 2005 with 27 available days of weather
x 101 seatings (based @ 340 seats avail total over a three hour period with 1.0 turnovers 7:00 PM to 10:00 PM) at $55.00 fixed ticket price. In May this rises to 201 covers. For the
months of June, July and August this escalates to full capacity of 320 of the 340 seats and 27
days of good weather. The Direct Cost of Sales in this category is 25% of Sales Forecast.
Bar Sales are figured on 50 people per night at $20.00 for 15 nights in April, May, September
and October. In June, July and August the bar will book out at 200 people per night and be
filled with excitement and games from 6:00 PM to 2:00 AM. Average take is expected to be
$35.00 per person. One of the primary pulls will be the two sunken pool tables. The Direct
Cost of Sales in this category is 36% of Sales Forecast.
Page 12
Be in the Show Sales are figured on 10 participants per night at $65.00 with 27 days of good
weather. The Direct Cost of Sales in this category is 25% of Sales Forecast.
Catering Sales are not desired to be our strong suit or a strong sales platform. But, we do
expect to do at least two events in the summer including the Boulevarier Festival. The Direct
Cost of Sales in this category is 55% of Sales Forecast.
High Tea with a Lady, Wives of the Impressionist Painters Sales will be brisk at 30
people per afternoon for 27 days of good weather each month. Prix Fixe will be $18.00 per
person from 2:00 PM to 4:00 PM each day. The Direct Cost of Sales in this category is 38% of
Sales Forecast.
Table: Sales Forecast
Sales Forecast
Year 1
Year 2
Year 3
Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Be In the Show Sales
Catering Sales
Total Unit Sales
78,975
9,720
66,335
68,074
28,350
3,240
4
254,698
86,873
10,692
72,969
74,881
31,185
3,564
4
280,168
95,560
11,761
80,265
82,370
34,304
3,920
5
308,185
Unit Prices
Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
Year 1
$14.00
$18.00
$24.00
$55.00
$28.57
$65.00
$7,250.00
Year 2
$14.98
$19.26
$25.68
$58.85
$30.57
$69.55
$7,757.50
Year 3
$16.03
$20.61
$27.48
$62.97
$32.71
$74.42
$8,300.53
Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
Total Sales
$1,105,650
$174,960
$1,592,040
$3,744,070
$810,000
$210,600
$29,000
$7,666,320
$1,301,350
$205,928
$1,873,831
$4,406,770
$953,370
$247,876
$34,133
$9,023,259
$1,531,689
$242,377
$2,205,499
$5,186,769
$1,122,116
$291,750
$40,175
$10,620,375
Direct Unit Costs

Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
Year 1
$5.32
$6.84
$8.64
$13.75
$10.29
$16.25
$3,987.50
Year 2
$5.53
$7.11
$8.99
$14.30
$10.70
$16.90
$4,147.00
Year 3
$5.81
$7.47
$9.43
$15.02
$11.23
$17.75
$4,354.35
$420,147
$66,485
$573,134
$936,018
$291,600
$52,650
$15,950
$2,355,984
$480,648
$76,059
$655,666
$1,070,804
$333,590
$60,232
$18,247
$2,695,245
$555,149
$87,848
$757,294
$1,236,779
$385,297
$69,567
$21,075
$3,113,008
Unit Sales
Sales
Direct Cost of Sales

Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
Subtotal Direct Cost of Sales
Page 13
Chart: Sales Monthly
Sales Monthly
$1,200,000
Lunch Sales
$1,000,000
High Tea Sales

$800,000
Dinner Sales
$600,000
Dinner Show Sales

Bar Sales
$400,000

$200,000
Catering Sales
Month 12
Month 11
Month 10
Month 9
Month 8
Month 7
Month 6
Month 5
Month 4
Month 3
Month 2
Month 1
$0
Chart: Sales by Year
Sales by Year
$11,000,000
$10,000,000
Lunch Sales
$9,000,000
High Tea Sales
$8,000,000
Dinner Sales
$7,000,000
$6,000,000
Dinner Show Sales
$5,000,000
Bar Sales
$4,000,000
$3,000,000
Catering Sales
$2,000,000
$1,000,000
$0
Year 1
Year 2
Year 3
Page 14
5.4 Milestones
The accompanying table lists important program milestones, with dates and managers in
charge, and budgets for each. The milestone schedule indicates our emphasis on planning for
implementation.
What the table doesn't show is the commitment behind it. Our business plan includes complete
provisions for plan-vs.-actual analysis, and we will hold monthly follow-up meetings to discuss
the variance and course corrections.
Table: Milestones
Milestones
Milestone
Business Plan
Property scouting
Interior Design
Print Design & Production
Script writing
Menu rollout
Stage design and build
Legal rollout
Design sketches
Logo design
Totals
Start Date
10/18/2004
12/18/2003
8/30/2004
9/22/2004
9/22/2004
2/4/2005
2/2/2005
1/1/2004
12/22/2004
1/22/2005
End Date
1/23/2005
6/1/2004
10/30/2004
11/12/2004
9/22/2004
4/12/2005
3/28/2005
6/1/2004
1/22/2005
2/12/2005
Budget
$709
$580
$11,548
$45,723
$4,000
$430
$19,050
$22,288
$300
$100
$104,728
Manager
J. Oignons
A. Spergras
T. Matto
O. Bergene
C. Wensleydale
J. Oignons
C. Wensleydale
S. Prouts
O. Bergene
J.Oignons
Department
BOD
Property
Gourmet
Media & PR
Theatrical
F&B
Theatrical
Legal
Media & PR
Media & PR
Chart: Milestones
Milestones
Business Plan
Property scouting
Interior Design
Print Design & Production
Script w riting
Menu rollout
Stage design and build
Legal rollout
Design sketches
Logo design
Q1 `04
Q2
Q3
Q4
Q1 `05
Page 15
6.0 Web Plan Summary

The "Belle Epoque" website will be the virtual business card and portfolio for the company, as
well as its online "home."
It will showcase the 1890s Paris high-society decor of the restaurant, and the exuberant, social
elegance of the Moulin de la Galette show and costumes of our staff.
The website needs to be a simple yet classy and well designed website that, at the same time,
is in keeping with the latest trends in user interface design. A site that is too flashy, or tries to
use too much of the latest Shockwave or Flash technology can be over done, and cause
potential customers to look elsewhere for online excitement as well as a meal or show. A
particular, small section will offer a stunning and robust Flash MX presentation of
the gay 90s Paris Impressionist arts scene.
To further show off its expertise the website may create a resources area, offering articles,
research, re-enacting tips and sales to interested parties. We will accept reservations online as
well as partner with Amazon, PayPal and book sellers to sell products while holding no
inventory. Of course, all of the items will be totally Impressionist/Moulin Rouge/Age of
Elegance in nature. We will accept all credit cards via our merchant accounts.
The key to the website strategy will be combining a very well designed front end, with a back
end capable of recording leads and proposal requests, as well as running our own online
marketing program.
We will sell targeted advertising to specific market groups, as well as partnering with online
retailers to sell relevant products to the users.
6.1 Website Marketing Strategy
Marketing for us will center primarily around distribution of our URL, initially via paper means.
That will plug and pull unique hits on our real time database reporting and stats. Our
restaurant concept will not rely on achieving first hit status for keywords to draw customers into
the premises. Rather, a visit to the website will most always be an after-the-fact event. For
instance, after visiting the restaurant or after reading our brochure or after hearing our
commercial on the radio.
We will garner some specific unique entry hits via usage of our time proven keyword and html
skills. These will result in number one placement across certain keywords and dozens of
engines, worldwide. Such is our proven success of using numerous URLs, keyword generation
and testing with the number one rated international "Web Position Gold 2" program. In
addition to that, whole, separate websites are built specifically for precise search engines. The
most intelligent designers are able to achieve #1 ranking via weekly updating across 1,200+
engines. Our primary goal model is the Google engine.
We will be linked to from hundreds of websites, including the Greater Bigmalltown Chamber of
Commerce and US Chamber of Commerce.
Page 16
6.2 Development Requirements

The website will be initially developed with few technical resources. A simple hosting
provider, Ludditeorgweb.com services, will host the site and provide the technical back end out
of Sunscorch City, USA.
We will work with a contracted user interface designer to develop the simple, classy, yet
Internet focused site. The user interface designer will work with a graphic artist to come up
with the website logo, and the website graphics. A number of articles, photos and features will
be provided based on our recreation of the 1890s Paris Boulevardier lifestyle.
The maintenance of the site will be done by the owner. As the website rolls out future
development such as newsletters and downloadable games, a technical resource may need to
be contracted to build the high-end items.
7.0 Management Summary
The initial management team depends on the founder, Joachim Oignons and his recruitment of
managers. As we grow, we may take on additional consulting help, plus graphic/editorial,
sales, and marketing. By opening, Belle Epoque's management team will be composed of:
Executive Chef Joachim will manage the kitchen staff and oversee the financials
Serving Staff manager - T.O. Matto
Sommelier/Bar manager - A. Bisynthe
Performance manager - C. Wensleydale
* Management team resumes, confidential and proprietary information have been removed
from this sample plan.
7.1 Personnel Plan
The following table summarizes our personnel expenditures for the first three years, with
compensation increasing from less than $634K the first year to about $700K in the third.
Employees include hosts, kitchen staff, serving staff, performance staff, bartending staff, and
dishwashing/cleanup staff, sufficient to cover the hours of operation, prep-time and cleanup.
Restaurant serving hours begin at 10:30 AM, and the bar closes at 2:00 AM. A
Bookkeeper/Office Assistant will also be hired.
We believe this plan is a fair compromise between fairness and expedience, and meets the
commitment of our mission statement. The detailed monthly personnel plan for the first year is
included in the appendices.
Page 17
Table: Personnel
Personnel Plan
Year 1
Year 2
Year 3
Executive Chef Joachim Oignons-owner

Serving Staff Manager
Sommelier/Bar Manager
Performance Manager
Host/Serving Staff
Kitchen Staff
Performance Staff
Bar Staff
Bookkeeper/Office Assistant
Total People
$59,000
$36,000
$36,000
$36,000
$129,024
$169,344
$124,416
$32,256
$12,000
0
$61,950
$37,800
$37,800
$37,800
$135,475
$177,811
$130,637
$33,869
$12,600
0
$65,048
$39,690
$39,690
$39,690
$142,249
$186,702
$137,169
$35,562
$13,230
0
Total Payroll
$634,040
$665,742
$699,029
8.0 Financial Plan

We are assuming a low start-up funding figure of approximated $500,000. The business will
grow exponentially by a net worth of about two million dollars per year and this growth is based
off of sheer cash profits and managerial excellence. Growth will be self financed. No additional
funding will be needed.
8.1 Important Assumptions
The financial plan depends on important assumptions, most of which are shown in the following
table as annual assumptions. The monthly assumptions are included in the appendices. From
the beginning, we recognize that our direct marketing will be critical to advertising, a factor we
can influence easily. Weather and catastrophe cannot be so easily planned on and would delay
project by a year (hurricane, tornado, etc...) At least we are planning on the potential problem,
and dealing with it.
Interest rates, tax rates, and personnel burden are based on conservative assumptions.
Two of the more important underlying assumptions are:
1. We assume a strong economy, without major recession.
2. We assume funding will be maintained and strongly backed.
One item of particular note is that we have set our cost of goods for food sales at high
percentage factors of 30% to 36%. The majority of seasoned managers would raise an
eyebrow at those percentages. We intend to beat these percentages and therefore bring in a
windfall on our P & L. One important assumption is our capability to decrease food waste and
costs.
Page 18
Table: General Assumptions
General Assumptions
Plan Month
Current Interest Rate
Long-term Interest Rate
Tax Rate
Other
Year 1
Year 2
Year 3
1
10.00%
8.20%
25.00%
0
2
10.00%
8.20%
25.00%
0
3
10.00%
8.20%
25.00%
0
8.2 Start-up Funding

Start-up funding requirements come to just shy of $500,000. This presumes we can move into
an established, equiped restaurant space. Expenses and asset purchases will increase
dramatically if we must fully outfit and equip a space for its first use as a restaurant.
Funding will be through a combination of owner investment, outside investment, and long-term
loans. A small amount of current borrowing (credit card purchases) complete the start-up
funding.
Page 19
Table: Start-up Funding
Start-up Funding
Start-up Expenses to Fund
Start-up Assets to Fund
Total Funding Required
$178,420
$317,000
$495,420
Assets
Non-cash Assets from Start-up
Cash Requirements from Start-up
Additional Cash Raised
Cash Balance on Starting Date
Total Assets
$267,000
$50,000
$420
$50,420
$317,420
Liabilities and Capital

Liabilities
Current Borrowing
Long-term Liabilities
Accounts Payable (Outstanding Bills)
Other Current Liabilities (interest-free)
Total Liabilities
$5,420
$40,000
$0
$0
$45,420
Capital
Planned Investment
Owner
Investor
Additional Investment Requirement
Total Planned Investment
Loss at Start-up (Start-up Expenses)
Total Capital
$50,420
$400,000
$0
$450,420
($178,420)
$272,000
Total Capital and Liabilities
$317,420
Total Funding
$495,840
Page 20
8.3 Business Ratios

The following table shows the projected businesses ratios. We expect to maintain healthy
ratios for profitability, risk, and return. The Standard Industrial Classification (SIC) Code for
the industry we chose is French Restaurant (5812.0104), though there is no SIC that accurately
describes our offering platform of dinner theatre. We used the Industry Ratios report for Eating
Places (5812) to generate the industry profile shown in the following table.
Page 21
Table: Ratios
Ratio Analysis
Year 1
Year 2
Year 3
Industry Profile
n.a.
17.70%
17.70%
7.60%
Inventory
Total Current Assets
Long-term Assets
Total Assets
1.79%
0.46%
95.58%
4.42%
100.00%
1.69%
0.22%
98.01%
1.99%
100.00%
1.25%
0.14%
98.84%
1.16%
100.00%
3.60%
35.60%
43.70%
56.30%
100.00%
Current Liabilities
Total Liabilities
Net Worth
5.68%
0.90%
6.58%
93.42%
4.76%
0.33%
5.09%
94.91%
3.47%
0.13%
3.60%
96.40%
32.70%
28.50%
61.20%
38.80%
100.00%
69.27%
32.12%
1.12%
56.94%
100.00%
70.13%
34.20%
1.10%
59.34%
100.00%
70.69%
34.10%
1.08%
61.10%
100.00%
60.50%
39.80%
3.20%
0.70%
16.82
16.50
6.58%
126.67%
118.34%
20.61
20.25
5.09%
74.25%
70.48%
28.50
28.14
3.60%
56.06%
54.04%
0.98
0.65
61.20%
1.70%
4.30%
Sales Growth
Percent of Total Assets
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative Expenses
Advertising Expenses
Profit Before Interest and Taxes
Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
Pre-tax Return on Assets
Additional Ratios
Year 1
Year 2
Year 3
Net Profit Margin

Return on Equity
42.67%
95.01%
44.48%
55.69%
45.81%
42.04%
n.a
n.a
24.00
17.85
27
2.08
27.71
12.17
24
1.19
22.37
12.17
28
0.88
n.a
n.a
n.a
n.a
0.07
0.86
0.05
0.94
0.04
0.96
n.a
n.a
$3,313,676
1,354.42
$7,081,367
2,241.85
$11,450,067
3,837.09
n.a
n.a
0.48
6%
16.50
2.23
0.03
0.84
5%
20.25
1.25
0.06
1.13
3%
28.14
0.92
0.10
n.a
n.a
n.a
n.a
n.a
Activity Ratios
Inventory Turnover
Accounts Payable Turnover
Payment Days
Total Asset Turnover
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
Page 22
8.4 Break-even Analysis

The following chart and table summarize our break-even analysis. We expect to reach breakeven a few months into the business operation. With favorable response from PR exposure and
teaser advertising, in the first month we open, April of 2005, we may achieve goal and break
even.
The break-even assumes variable costs of 38% percent of revenue. This assumption is
probably too high, and therefore conservative. With initial monthly expenses of over
$86,600 we will need averaged monthly revenues of about $140,000 to break-even.
Table: Break-even Analysis
Break-even Analysis
Monthly Units Break-even
Monthly Revenue Break-even
127,018
$127,018
Assumptions:
Average Per-Unit Revenue
Average Per-Unit Variable Cost
Estimated Monthly Fixed Cost
$1.00
$0.38
$78,751
Chart: Break-even Analysis
Break-even Analysis
$60,000
$40,000
$20,000
$0
($20,000)
($40,000)
($60,000)
40000
20000
80000
60000
120000
100000
160000
140000
200000
180000
220000
Page 23
8.5 Projected Profit and Loss

Our advertising budget pulls data from several tables; the fact that we are spending less than
the industry average will be due to getting such great reviews in the consumer and press
related magazines and newspapers. Also, of specific note is our unique marketing stunts and
plan that does not rely on traditional advertising schemes.
We are profitable in the first year at just over $3 million. As with the break-even, we are
projecting very conservatively regarding cost of sales and gross margin. Our cost of goods
should be much lower, and gross margin higher, than in this projection. We prefer to project
conservatively so that we make sure we have enough cash.
Based on 30+ years of restaurant experience we have budgeted for continued computer and
equipage purchases. If we do open in a previously equipped restaurant space we know we will
need replacements. If we must open with brand new, guaranteed equipment, we will not have
replacement expenses as soon. Normal wear and tear and breakage of plates, glasses,
tableware, etc. are budgeted monthly.
Labor costs may be lower than the pro forma projects - but we are planning on worst-case
scenario of our attention being diverted as we grow into exactly what we need and
when. Later years may be lower as we learn more about how much labor is truly critical.
Conversely, if our dinner and show concept is well received, we may have to increase staff (and
therefore labor costs) to serve the customer demand.
The Gross Margin Percentage holds steady from year to year due to holding menu and show
prices with minimal increases to cover increased food costs and operating expenses. This may
be unrealistic - the quandary is - do we want to raise our prices each year or hold them fast.
Customer response surveys combined with economic condition analysis will yield the answer to
this after the first twelve months. Either way, at worst, we forecast profits between $3-$4
million per annum.
Page 24
Chart: Profit Monthly
Profit Monthly
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
Month 1
Month 3
Month 5
Month 7
Month 9
Month 11
Month 2
Month 4
Month 6
Month 8
Month 10
Month 12
Chart: Profit Yearly
Profit Yearly
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
Year 1
Year 2
Year 3
Page 25
Chart: Gross Margin Monthly
Gross Margin Monthly

$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
Month 1
Month 3
Month 5
Month 7
Month 9
Month 11
Month 2
Month 4
Month 6
Month 8
Month 10
Month 12
Chart: Gross Margin Yearly
Gross Margin Yearly
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
Year 1
Year 2
Year 3
Page 26
Table: Profit and Loss
Pro Forma Profit and Loss

Year 1
Year 2
Year 3
Sales
Other Production Expenses
Total Cost of Sales
$7,666,320
$2,355,984
$0
$2,355,984
$9,023,259
$2,695,245
$0
$2,695,245
$10,620,375
$3,113,008
$0
$3,113,008
Gross Margin
Gross Margin %
$5,310,336
69.27%
$6,328,013
70.13%
$7,507,367
70.69%
Payroll
Sales and Marketing and Other Expenses
Depreciation
MICROS syterm, phones, security, fire, computer
upgrades
Exterminating
Ceramic/Glass/Silver Upkeep
Maintenance/Repairs
Linen and Dry Cleaning
Dish and Cleaning Supplies
Office Products Upkeep
Paper Products Upkeep
Utilities
Insurance
Rent
Employee Healthcare
Comps/Donations/Handouts
Payroll Taxes
$634,040
$92,807
$12,000
$10,000
$665,742
$81,632
$12,000
$10,000
$699,029
$81,632
$12,000
$10,000
$300
$2,400
$22,000
$2,100
$4,800
$2,400
$9,600
$28,160
$8,604
$49,800
$36,000
$30,000
$0
$300
$2,400
$20,000
$2,400
$5,000
$2,500
$10,000
$30,160
$9,104
$54,800
$38,000
$30,000
$0
$300
$3,000
$22,000
$2,700
$5,250
$2,600
$11,000
$32,160
$9,604
$56,800
$40,000
$30,000
$0
Total Operating Expenses
$945,011
$974,038
$1,018,075
Profit Before Interest and Taxes

EBITDA
Interest Expense
Taxes Incurred
$4,365,325
$4,377,325
$3,223
$1,090,525
$5,353,975
$5,365,975
$2,388
$1,337,897
$6,489,292
$6,501,292
$1,691
$1,621,900
Net Profit
Net Profit/Sales
$3,271,576
42.67%
$4,013,690
44.48%
$4,865,701
45.81%
Expenses
Page 27
8.6 Projected Cash Flow

The plan projects a $11,340,000 net worth by 2007 (three years of operation in a high activity
vacation environment). The plan anticipates full staffing, a small management team, and
maximum acceptance by the dining public. The highest sales will be in the prime summer
vacation months, but we believe our unique offering will draw customers to Belle Epoque all
year long.
If our sales and profits forecasts prove accurate Chef Joachim will expand his management
team and accelerate the long-term plan of opening a second and third Belle Epoque restaurants
in other demographic markets. The opening of the second venue will be financed by the profits
from this restaurant, and the third site will be financed by the profits from the first two
ventures. Obviously this will result in substantial changes in the cash flow and profit figures in
year two and year three of this plan.
Cash flow projections are critical to our success. The monthly cash flow is shown in the
illustration, with one bar representing the cash flow per month, and the other the monthly cash
balance. The annual cash flow figures are included here and the more important detailed
monthly numbers are included in the appendices.
Page 28
Table: Cash Flow
Pro Forma Cash Flow

Year 1
Year 2
Year 3
$7,666,320
$7,666,320
$9,023,259
$9,023,259
$10,620,375
$10,620,375
$536,642
$0
$0
$0
$0
$0
$0
$8,202,962
$631,628
$0
$0
$0
$0
$0
$0
$9,654,887
$743,426
$0
$0
$0
$0
$0
$0
$11,363,802
Year 1
Year 2
Year 3
$634,040
$3,530,306
$4,164,346
$665,742
$4,242,530
$4,908,272
$699,029
$5,009,854
$5,708,883
Sales Tax, VAT, HST/GST Paid Out

Principal Repayment of Current Borrowing
Other Liabilities Principal Repayment
Long-term Liabilities Principal Repayment
Purchase Other Current Assets
Purchase Long-term Assets
Dividends
Subtotal Cash Spent
$536,642
$5,400
$0
$6,900
$0
$0
$100,000
$4,813,288
$631,628
$0
$0
$8,000
$0
$0
$250,000
$5,797,900
$743,426
$0
$0
$9,000
$0
$0
$500,000
$6,961,309
Net Cash Flow

Cash Balance
$3,389,674
$3,440,094
$3,856,987
$7,297,081
$4,402,493
$11,699,574
Cash Received
Cash from Operations
Cash Sales
Subtotal Cash from Operations
Additional Cash Received
Sales Tax, VAT, HST/GST Received
New Current Borrowing
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Sales of Long-term Assets
New Investment Received
Subtotal Cash Received
Expenditures
Expenditures from Operations
Cash Spending
Bill Payments
Subtotal Spent on Operations
Additional Cash Spent
Page 29
Chart: Cash
Cash
$3,200,000
$2,800,000
$2,400,000
$2,000,000
Net Cash Flow
$1,600,000
Cash Balance
$1,200,000
$800,000
$400,000
Month 12
Month 11
Month 10
Month 9
Month 8
Month 7
Month 6
Month 5
Month 4
Month 3
Month 2
Month 1
$0
Page 30
8.7 Projected Balance Sheet

The balance sheet in the following table shows managed but sufficient growth of net worth, and
a sufficiently healthy financial position. The monthly estimates are included in the appendices.
Table: Balance Sheet
Pro Forma Balance Sheet

Year 1
Year 2
Year 3
$3,440,094
$66,090
$17,000
$3,523,184
$7,297,081
$128,473
$17,000
$7,442,555
$11,699,574
$149,814
$17,000
$11,866,387
$175,000
$12,000
$163,000
$3,686,184
$175,000
$24,000
$151,000
$7,593,555
$175,000
$36,000
$139,000
$12,005,387
Year 1
Year 2
Year 3
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
$209,488
$20
$0
$209,508
$361,168
$20
$0
$361,188
$416,300
$20
$0
$416,320
Total Liabilities
$33,100
$242,608
$25,100
$386,288
$16,100
$432,420
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
$450,420
($278,420)
$3,271,576
$3,443,576
$3,686,184
$450,420
$2,743,156
$4,013,690
$7,207,267
$7,593,555
$450,420
$6,256,847
$4,865,701
$11,572,967
$12,005,387
Net Worth
$3,443,576
$7,207,267
$11,572,967
Assets
Current Assets
Cash
Inventory
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Current Liabilities
Page 31
Appendix
Table: Sales Forecast
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
5,130
810
2,970
2,727
1,350
270
0
13,257
5,940
810
3,780
5,427
1,350
270
0
17,577
10,395
810
10,395
8,640
5,400
270
0
35,910
10,395
810
10,395
8,640
5,400
270
1
35,911
10,395
810
10,395
8,640
5,400
270
1
35,911
5,940
810
5,000
7,000
1,350
270
0
20,370
5,130
810
5,000
6,000
1,350
270
0
18,560
5,130
810
4,000
5,000
1,350
270
0
16,560
5,130
810
3,700
5,000
1,350
270
2
16,262
Unit Prices
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Lunch Sales
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
$14.00
High Tea Sales
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
$18.00
Dinner Sales
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
$24.00
Dinner Show Sales
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
$55.00
Bar Sales
$20.00
$20.00
$35.00
$35.00
$35.00
$20.00
$20.00
$20.00
$20.00
$20.00
$20.00
$20.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$65.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Lunch Sales
$71,820
$83,160
High Tea Sales
$14,580
$14,580
Dinner Sales
$71,280
Unit Sales
Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
Total Unit Sales
0%
0%
0%
0%
0%
0%
0%
Catering Sales
$5,000.00
5,130
810
3,500
4,000
1,350
270
0
15,060
Month 10
5,130
810
3,700
3,000
1,350
270
0
14,260
Month 11
5,130
810
3,500
4,000
1,350
270
0
15,060
Month 12
$9,000.00
$10,000.0
0
$145,530
$145,530
$145,530
$83,160
$71,820
$71,820
$71,820
$71,820
$71,820
$71,820
$14,580
$14,580
$14,580
$14,580
$14,580
$14,580
$14,580
$14,580
$14,580
$14,580
$90,720
$249,480
$249,480
$249,480
$120,000
$120,000
$96,000
$88,800
$84,000
$88,800
$84,000
$298,485
$475,200
$475,200
$475,200
$385,000
$330,000
$275,000
$275,000
$220,000
$165,000
$220,000
Sales
Dinner Show Sales
$149,985
Bar Sales
$27,000
$27,000
$189,000
$189,000
$189,000
$27,000
$27,000
$27,000
$27,000
$27,000
$27,000
$27,000
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$17,550
$0
$0
$0
$9,000
$10,000
$0
$0
$0
$10,000
$0
$0
$0
$647,290
$580,950
$501,950
$504,750
$434,950
$384,750
$434,950
Catering Sales
Total Sales
$352,215
Direct Unit Costs

Lunch Sales
High Tea Sales
Dinner Sales
Dinner Show Sales
Bar Sales
Catering Sales
38.00%
38.00%
36.00%
25.00%
36.00%
25.00%
55.00%
$531,495
$1,091,34
0
$1,100,34
0
$1,101,34
0
Month 4
Month 5
$5.32
$6.84
$8.64
$13.75
$12.60
$16.25
$4,950.00
$5.32
$6.84
$8.64
$13.75
$12.60
$16.25
$5,500.00
Month 1
Month 2
Month 3
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
$5.32
$6.84
$8.64
$13.75
$12.60
$16.25
$0.00
Month 6
Month 7
Month 8
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
Month 9
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$2,750.00
Month 10
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
Month 11
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
Month 12
$5.32
$6.84
$8.64
$13.75
$7.20
$16.25
$0.00
Page 1
Appendix
Lunch Sales
$27,292
$31,601
$55,301
$55,301
$55,301
$31,601
$27,292
$27,292
$27,292
$27,292
$27,292
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
$5,540
Dinner Sales
$25,661
$32,659
$89,813
$89,813
$89,813
$43,200
$43,200
$34,560
$31,968
$30,240
$31,968
$30,240
Dinner Show Sales
High Tea Sales
$27,292
$37,496
$74,621
$118,800
$118,800
$118,800
$96,250
$82,500
$68,750
$68,750
$55,000
$41,250
$55,000
Bar Sales
$9,720
$9,720
$68,040
$68,040
$68,040
$9,720
$9,720
$9,720
$9,720
$9,720
$9,720
$9,720
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$4,388
$0
$0
$0
$4,950
$5,500
$0
$0
$0
$5,500
$0
$0
$0
$158,529
$341,882
$346,832
$347,382
$190,699
$172,640
$150,250
$153,158
$132,180
$120,158
$132,180
Catering Sales
Subtotal Direct Cost of Sales
$110,097
Page 2
Appendix
Table: Personnel
Personnel Plan
Executive Chef Joachim Oignonsowner

Serving Staff Manager
Sommelier/Bar Manager
Performance Manager
Host/Serving Staff
Kitchen Staff
Performance Staff
Bar Staff
Bookkeeper/Office Assistant
Total People
Total Payroll
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month
10
$5,000
Month
11
$5,000
Month
12
$5,000
0%
$4,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
0%
0%
0%
0%
0%
0%
0%
0%
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$3,000
$3,000
$3,000
$10,752
$14,112
$10,368
$2,688
$1,000
0
$51,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
Page 3
Appendix
Table: General Assumptions
General Assumptions
Plan Month
Current Interest Rate
Long-term Interest
Rate
Tax Rate
Other
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
10
11
Month 12
12
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
8.20%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
Page 4
Appendix
Table: Profit and Loss
Pro Forma Profit and Loss

Month 1
Month 2
Sales
$352,215
$531,495
$110,097
$158,529
Month 3
Month 4
Month 5
$1,091,34
0
$341,882
$1,100,34
0
$346,832
$1,101,34
0
$347,382
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
$647,290
$580,950
$501,950
$504,750
$434,950
$384,750
$434,950
$190,699
$172,640
$150,250
$153,158
$132,180
$120,158
$132,180
Other Production
Expenses
Total Cost of Sales
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$110,097
$158,529
$341,882
$346,832
$347,382
$190,699
$172,640
$150,250
$153,158
$132,180
$120,158
$132,180
Gross Margin
$242,118
$372,966
$749,458
$753,508
$753,958
$456,591
$408,311
$351,701
$351,593
$302,771
$264,593
$302,771
68.74%
70.17%
68.67%
68.48%
68.46%
70.54%
70.28%
70.07%
69.66%
69.61%
68.77%
69.61%
Gross Margin %
Expenses
Payroll
$51,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
Sales and Marketing and

Other Expenses
Depreciation
$2,846
$3,671
$3,671
$3,671
$3,671
$3,671
$12,671
$13,671
$13,671
$14,251
$13,671
$3,671
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
$1,000
MICROS syterm, phones,

security, fire, computer
upgrades
Exterminating
$0
$0
$0
$0
$0
$0
$0
$0
$0
$10,000
$0
$0
$25
$25
$25
$25
$25
$25
$25
$25
$25
$25
$25
$25
Ceramic/Glass/Silver
Upkeep
Maintenance/Repairs
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$0
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
Linen and Dry Cleaning
$175
$175
$175
$175
$175
$175
$175
$175
$175
$175
$175
$175
Dish and Cleaning

Supplies
Office Products Upkeep
$400
$400
$400
$400
$400
$400
$400
$400
$400
$400
$400
$400
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
Paper Products Upkeep
$800
$800
$800
$800
$800
$800
$800
$800
$800
$800
$800
$800
$1,430
$1,430
$1,430
$1,430
$1,430
$1,430
$2,430
$3,430
$3,430
$3,430
$3,430
$3,430
Utilities
Insurance
$717
$717
$717
$717
$717
$717
$717
$717
$717
$717
$717
$717
$1,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$4,400
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$2,500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Total Operating Expenses
$66,613
$73,438
$73,438
$73,438
$73,438
$73,438
$83,438
$85,438
$85,438
$96,018
$85,438
$75,438
Profit Before Interest and

Taxes
$175,505
$299,528
$676,020
$680,070
$680,520
$383,153
$324,872
$266,262
$266,154
$206,752
$179,154
$227,333
Rent
Employee Healthcare
Comps/Donations/Handout
s
Payroll Taxes
15%
15%
Page 5
Appendix
EBITDA
Interest Expense
Taxes Incurred
Net Profit
Net Profit/Sales
$176,505
$300,528
$677,020
$681,070
$681,520
$384,153
$325,872
$267,262
$267,154
$207,752
$180,154
$311
$303
$295
$288
$280
$272
$265
$257
$249
$242
$234
$228,333
$226
$43,799
$74,806
$168,931
$169,946
$170,060
$95,720
$81,152
$66,501
$66,476
$51,628
$44,730
$56,777
$131,396
$224,419
$506,793
$509,837
$510,180
$287,161
$243,456
$199,504
$199,429
$154,883
$134,190
$170,330
37.31%
42.22%
46.44%
46.33%
46.32%
44.36%
41.91%
39.75%
39.51%
35.61%
34.88%
39.16%
Page 6
Appendix
Table: Cash Flow
Pro Forma Cash Flow

Month 1
Month 2
Month 3
Month 4
Month 5
Cash Sales
$352,215
$531,495
Subtotal Cash from Operations
$352,215
$531,495
$1,091,34
0
$1,091,34
0
$1,100,34
0
$1,100,34
0
$1,101,34
0
$1,101,34
0
$24,655
$37,205
$76,394
$77,024
$0
$0
$0
New Other Liabilities (interestfree)

New Long-term Liabilities
$0
$0
$0
Sales of Other Current Assets
$0
Sales of Long-term Assets

New Investment Received
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Cash Received
Cash from Operations
$647,290
$580,950
$501,950
$504,750
$434,950
$384,750
$434,950
$647,290
$580,950
$501,950
$504,750
$434,950
$384,750
$434,950
$77,094
$45,310
$40,667
$35,137
$35,333
$30,447
$26,933
$30,447
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$692,600
$621,617
$537,087
$540,083
$465,397
$411,683
$465,397
Additional Cash Received

Sales Tax, VAT, HST/GST
Received
New Current Borrowing
Subtotal Cash Received
Expenditures
7.00%
$376,870
$568,700
$1,167,73
4
$1,177,36
4
$1,178,43
4
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
Bill Payments
Subtotal Spent on Operations
$51,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$52,920
$4,932
$152,261
$52,920
$288,870
$619,528
$539,007
$527,194
$229,424
$273,304
$237,848
$251,615
$214,824
$191,498
$56,852
$205,181
$341,790
$672,448
$591,927
$580,114
$282,344
$326,224
$290,768
$304,535
$267,744
$244,418
$24,655
$37,205
$76,394
$77,024
$77,094
$45,310
$40,667
$35,137
$35,333
$30,447
$26,933
$30,447
$450
$450
$450
$450
$450
$450
$450
$450
$450
$450
$450
$450
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$575
$575
$575
$575
$575
$575
$575
$575
$575
$575
$575
$575
$0
Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Current
Borrowing
Other Liabilities Principal
Repayment
Long-term Liabilities Principal
Repayment
Purchase Other Current Assets
$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
$100,000
$419,209
$750,497
$670,046
$626,449
$324,035
$362,386
$327,126
$336,007
$295,701
$375,890
Subtotal Cash Spent
$82,532
$243,411
Page 7
Appendix
Net Cash Flow
$294,338
$325,289
$748,525
$426,867
$508,388
$66,151
$297,581
$174,701
$212,957
$129,390
$115,981
$89,507
Cash Balance
$344,758
$670,047
$1,418,57
1
$1,845,43
8
$2,353,82
6
$2,419,97
8
$2,717,55
9
$2,892,26
0
$3,105,21
6
$3,234,60
6
$3,350,58
7
$3,440,09
4
Page 8
Appendix
Table: Balance Sheet
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
$50,420
$344,758
$670,047
$75,000
$17,000
$142,420
$55,048
$17,000
$416,807
$79,265
$17,000
$766,312
$1,418,5
71
$170,941
$17,000
$1,606,5
13
$1,845,4
38
$173,416
$17,000
$2,035,8
54
$2,353,8
26
$173,691
$17,000
$2,544,5
17
$2,419,9
78
$95,349
$17,000
$2,532,3
27
$2,717,5
59
$86,320
$17,000
$2,820,8
79
$2,892,2
60
$75,125
$17,000
$2,984,3
85
$3,105,2
16
$76,579
$17,000
$3,198,7
95
$3,234,6
06
$66,090
$17,000
$3,317,6
96
$3,350,5
87
$60,079
$17,000
$3,427,6
66
$3,440,0
94
$66,090
$17,000
$3,523,1
84
$175,000
$0
$175,000
$317,420
$175,000
$1,000
$174,000
$590,807
$175,000
$2,000
$173,000
$939,312
$175,000
$3,000
$172,000
$1,778,5
13
$175,000
$4,000
$171,000
$2,206,8
54
$175,000
$5,000
$170,000
$2,714,5
17
$175,000
$6,000
$169,000
$2,701,3
27
$175,000
$7,000
$168,000
$2,988,8
79
$175,000
$8,000
$167,000
$3,151,3
85
$175,000
$9,000
$166,000
$3,364,7
95
$175,000
$10,000
$165,000
$3,482,6
96
$175,000
$11,000
$164,000
$3,591,6
66
$175,000
$12,000
$163,000
$3,686,1
84
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
$0
$5,420
$0
$5,420
$143,016
$4,970
$0
$147,986
$268,127
$4,520
$0
$272,647
$601,560
$4,070
$0
$605,630
$521,090
$3,620
$0
$524,710
$519,598
$3,170
$0
$522,768
$220,272
$2,720
$0
$222,992
$265,393
$2,270
$0
$267,663
$229,420
$1,820
$0
$231,240
$244,427
$1,370
$0
$245,797
$208,469
$920
$0
$209,389
$184,274
$470
$0
$184,744
$209,488
$20
$0
$209,508
$40,000
$45,420
$39,425
$187,411
$38,850
$311,497
$38,275
$643,905
$37,700
$562,410
$37,125
$559,893
$36,550
$259,542
$35,975
$303,638
$35,400
$266,640
$34,825
$280,622
$34,250
$243,639
$33,675
$218,419
$33,100
$242,608
$0
$450,420
($178,42
0)
$131,396
$450,420
($178,42
0)
$355,815
$450,420
($178,42
0)
$862,608
Total Capital
$272,000
$403,396
$627,815
Total Liabilities and Capital
$317,420
$590,807
$939,312
$1,134,6
08
$1,778,5
13
$450,420
($178,42
0)
$1,372,4
44
$1,644,4
44
$2,206,8
54
$450,420
($178,42
0)
$1,882,6
24
$2,154,6
24
$2,714,5
17
$450,420
($178,42
0)
$2,169,7
85
$2,441,7
85
$2,701,3
27
$450,420
($178,42
0)
$2,413,2
41
$2,685,2
41
$2,988,8
79
$450,420
($178,42
0)
$2,612,7
45
$2,884,7
45
$3,151,3
85
$450,420
($178,42
0)
$2,812,1
73
$3,084,1
73
$3,364,7
95
$450,420
($178,42
0)
$2,967,0
57
$3,239,0
57
$3,482,6
96
$450,420
($178,42
0)
$3,101,2
47
$3,373,2
47
$3,591,6
66
$450,420
($278,42
0)
$3,271,5
76
$3,443,5
76
$3,686,1
84
Net Worth
$272,000
$403,396
$627,815
$1,134,6
08
$1,644,4
44
$2,154,6
24
$2,441,7
85
$2,685,2
41
$2,884,7
45
$3,084,1
73
$3,239,0
57
$3,373,2
47
$3,443,5
76
Assets
Starting
Balances
Current Assets
Cash
Inventory
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets

Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Total Liabilities
Paid-in Capital
Retained Earnings
Earnings
$450,420
($178,420)
Page 9

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1.0 Executive Summary...............................................................................................................................1

Belle Epoque Dinner Theatre

1.0 Executive Summary

Belle Epoque Dinner Theatre

Belle Epoque Dinner Theatre

Wine sales in restaurants rose 8.1% lat year

Opening night in full regalia and profitability within two months

Belle Epoque Dinner Theatre

2.0 Company Summary

Belle Epoque Dinner Theatre

2.2 Start-up Summary

Belle Epoque Dinner Theatre

The summer season visitor attendance is 4.5 million visitors of which:

Belle Epoque Dinner Theatre

Restaurants generate $1.006 billion

Bigsmalltown at a Glance as of 2003 - The Official Border County Government Report

102,326 year round residents with an estimated summer population of 614,261

Belle Epoque Dinner Theatre

4.1 Market Segmentation

Weekly summer population

Belle Epoque Dinner Theatre

Chart: Market Analysis (Pie)

Market Analysis (Pie)

Weekly summer population

4.2 Target Market Segment Strategy

Belle Epoque Dinner Theatre

4.3.1 Competition and Buying Patterns

Belle Epoque Dinner Theatre

2. "Beyond belief," word-of-mouth and first person character advertising. Guaranteed to

Belle Epoque Dinner Theatre

5.3 Sales Strategy

Belle Epoque Dinner Theatre

Direct Unit Costs

Direct Cost of Sales

Belle Epoque Dinner Theatre

Chart: Sales Monthly

High Tea Sales

Dinner Show Sales

Be In the Show Sales

Chart: Sales by Year

High Tea Sales

Dinner Show Sales

Be In the Show Sales

Belle Epoque Dinner Theatre

Belle Epoque Dinner Theatre

6.0 Web Plan Summary

Belle Epoque Dinner Theatre

6.2 Development Requirements

Belle Epoque Dinner Theatre

Executive Chef Joachim Oignons-owner

8.0 Financial Plan

Belle Epoque Dinner Theatre

Table: General Assumptions

8.2 Start-up Funding

Belle Epoque Dinner Theatre

Table: Start-up Funding

Liabilities and Capital

Total Capital and Liabilities

Belle Epoque Dinner Theatre