DESSERT BAKERY BUSINESS PLAN Executive Summary Rutabaga Sweets is a dessert bar and bakery located in the Business

Improvement District (BID) o !ashington D"# !e can loosely be described as a $uick%service restaurant where customers sit around a bar and watch their desserts being made# &he show' as well as the dessert' is our main selling point# Rutabaga Sweets will hold true to its vision o being a new concept with an old ashioned eel in order to become a avorite spot or D" natives# (s the reported national leader in money spent in restaurants' !ashington D" is an optimal location or launching a new restaurant concept# Rutabaga Sweets also hopes to become a destination or the thousands o tourists' both (merican and oreign' who visit D" every year# !e plan to manipulate our location in the Business Improvement District to our utmost advantage# Both tax incentives and high tra ic due to the )"I "enter will give us an edge as a new business# (s the BID ills up with new businesses over the next ew years Rutabaga Sweets will receive an added boost o increased tra ic# &here ore' we are aggressively planning or a *+, increase in sales the second year o business# By creating a new niche in the restaurant industry' Rutabaga Sweets will increase sales by more than -./*'+++ over three years while maintaining a gross margin o 0+,# &hrough a philosophy o 1nothing but the best1 regarding both product and service' Rutabaga Sweets will establish itsel as an exceptional dessert bar in !ashington D"# !e also will gain a competitive advantage in take out and catered desserts# &his plan outlines our company concept' philosophy and orecasted inancials# Rutabaga Sweets hopes to ind seed money o -2++'+++ to launch our business in 3une o this year#

.# :# 2#

4eed actual charts5 !e recommend using 6ive7lan as the easiest way to create graphs or your own business plan# "reate your own business plan 8 1.1 Objectives (ttain sales o -.99'+++ in the irst year# Increase second year sales by *+, and third year by 2+,# Expand to two stores by the third year o business# 1.2 Mission Rutabaga Sweets is a hospitality company dedicated to providing high%$uality desserts in a com ortable atmosphere or clients who seek a un 1gourmet1 experience outside restaurants# !e intend to make enough pro it to generate a air return or our investors and to inance continued growth and development in $uality products# !e also maintain a riendly' air' and creative work environment' which respects diversity' new ideas' and hard work# 1.3 Keys to Success Dedication to the inest $uality ingredients and 1make it happen no matter what1 customer service# ;ngoing employee education and recognition programs# <ive back to the community#

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"ompany Summary Rutabaga Sweets is a dessert bar concept based in the Business Improvement District o !ashington D"# It emphasiAes handmade gourmet desserts in a casual atmosphere# !atching your dessert be prepared right in ront o you is the uni$ue selling point o our business# 2.1 Company Ownership Rutabaga Sweets is a sole proprietorship seeking seed money# Incorporation will be decided at a later date as investors are secured# 2.2 Start-up Summary ;ur start%up costs come to -2++'+++ which is mostly kitchen e$uipment' store urnishings and construction' and starting inventory expenses associated with opening our irst store# &he start%up costs are to be inanced by outside investment# &he assumptions are shown in &able . and Illustration :#

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Start-up Requirements
Start-up Expenses Legal Office Supplies Beginning Inventory Sommelier consulting Menus, etc Insurance Rent esign ! "onstruction Researc# an$ evelopment %urnis#ings &'pense$ &(uipment is#es, silver)are, glass)are, etc Total Start-up Expenses Start-up Assets "as# Re(uire$ Start+up Inventory Ot#er "urrent ,ssets Long+term ,ssets Total Assets Total Requirements $1,000 $2,000 $5,000 $500 $1,000 $500 $5,000 $125,000 $1,000 $10,000 $125,000 $5,000 $281,000 $1*,000 $0 $0 $0 $19,000 $300,000

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Start-up Fundin
Start+up &'penses to %un$ Start+up ,ssets to %un$ Total Fundin Required Assets .on+cas# ,ssets from Start+up "as# Re(uirements from Start+up ,$$itional "as# Raise$ "as# Balance on Starting ate Total Assets !ia"ilities and #apital Lia/ilities "urrent Borro)ing Long+term Lia/ilities ,ccounts 0aya/le 1Outstan$ing Bills2 Ot#er "urrent Lia/ilities 1interest+free2 Total !ia"ilities "apital 0lanne$ Investment Investor 1 Ot#er ,$$itional Investment Re(uirement Total $lanned %n&estment Loss at Start+up 1Start+up &'penses2 Total #apital Total #apital and !ia"ilities Total Fundin $0 $0 $0 $0 $0 $2-1,000 $1*,000 $300,000 $0 $1*,000 $0 $1*,000 $19,000

$300,000 $0 $0 $300,000 1$2-1,0002 $19,000 $19,000

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7roducts and Services Rutabaga Sweets sells gourmet desserts coupled with exceptional customer service in a com orting atmosphere# "ustomers can dine%in and watch the che create their dessert# !e also o er carry%out to prepare our desserts at home or have a special cake or a celebration# (nd every month customers can Coin in the un and take a cooking class taught by a "ordon Bleu trained che # !e will also o er special promotions such as ( ter School "ookie "lub# )oms will be encouraged to bring in their children or milk and cookies they help prepareD ;r moms can come in with riends or some relaxing time away during our &ea &ime# (nd to promote Rutabaga Sweets as a choice or celebrating' we will o er a large table that can be reserved or parties#

Read more= http=>>www#bplans#com>dessert?bakery?business?plan>products?and?services? c#php@ixAA:u2x3t6$m )arket (nalysis Summary Rutabaga Sweets ocuses on local markets' with a special ocus on restaurant and ice cream shop customers# !ashington D" provides an excellent climate or our dessert bar as households there spend more money dining out than anywhere else in the country# 4.1 Market Segmentation ;ur market is divided into our di erent psychographics= "om ort "reatures' "elebrators' Soccer )oms' and <ourmet !anna%bes# &hey represent groups o people sharing similar behavior patterns and reasons or patroniAing Rutabaga Sweets#

"om ort "reatures are mainly white collar workers who are driven by success and prestige yet miss homemade com ort oods o their childhood# &hey may stop in on their own or bring clients in or a gourmet dessert experience# "elebrators are Cust that % people celebrating special occasions# Birthday' anniversary' graduation' valentineEs day' etc#' amilies and loved ones will gather at Rutabaga Sweets over sumptuous desserts and a estive atmosphere# Soccer )oms actually encompasses all amily members# Rutabaga Sweets is a gathering place where amilies are welcome and eel com ortable# 1)oms1 can come in or a ter school milk and cookies with their children and relax while we pamper the little ones# ;r they can meet up with riends or our &ea &ime % a little civiliAed time stolen in the midst o a busy day# <ourmet !anna%bes watch the Food 4etwork and easily spend -*+ or the latest cookbook# &heyEll be the adventuresome diners at Rutabaga Sweets' as well as the irst to sign up or our cooking classes#

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'ar(et Anal)sis
*ear 1 $otential #ustomers "omfort "reatures "ele/rators 9ourmet :anna+/es Soccer Mom;s Total -ro.t/ 104 154 154 104 120,91 5,000 5,000 5,000 5,000 20,000 5,500 5,650 5,650 5,500 22,,00 5,050 5,513 5,513 5,050 2,,322 5,555 6,505 6,505 5,555 28,,20 6,321 -,685 -,685 6,321 32,13+ *ear 2 *ear 3 *ear + *ear , #A-R 107004 157004 157004 107004 120,91

.# :# 2# /# *#

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8 4.2 Target Market Segment Strategy !e have speci ically targeted segments o people with an appreciation or delicious desserts and a need or com ort and relaxation# Rutabaga Sweets is a haven or the busy G success ul who want to treat themselves to something soothing and a little sin ulD It doesnEt take a lot o time' yet is so rewarding# &hese people will value the high $uality product presented without pretension# ;ur customers will also appreciate the un and ast service % whether celebrating a birthday or stopping in be ore a concert at the )"I "enter# 4.3 Service Business Analysis (lthough Rutabaga Sweets is creating a new niche in the ood service industry' we do share similarities' and there ore compete with several kinds o $uick%service dessert businesses= Restaurants= any restaurant o ering dessert# Ice "ream Shops= Baskin G Robbins' Ben G 3erryEs' etc# Donut and "o ee Shops= any place co ee and pastries are available or carry%out or dine%in consumption# Supermarket= in%store bakeries as well as roAen specialty desserts o er some competition# Bakeries= ree%standing traditional bakeries#

4.3.1 Competition and Buying Patterns (lthough Rutabaga Sweets is opening up a new niche in the restaurant industry' there is no doubt that we are competing with a variety o similar businesses# !e need to compete against the ideas that dessert is something that only ollows a special dinner and neednEt be any better than a roAen cake# !e want every day to be a reason to celebrate# (nd being able to watch your gourmet dessert be prepared by a che is a treat that appeals to everyone# !hile price may be a actor when competing against Ice "ream and "o ee Shops' these same consumers who are willing to pay ive dollars or a latte or a scoop o ice cream are already conscious o a better $uality product# !e believe they will be e$ually as willing to spend a little extra or an extraordinary dessert in a warm and riendly setting# &he com ort actor also plays an important role in consumer decisions about sweets# Both the atmosphere and sta o Rutabaga Sweets excel at warm G riendly# (nd the menu will re lect 1com ort ood1 desserts as opposed to intimidating desserts that resemble architectural collosi# !e will use the highest $uality productsH sometimes paring the ordinary with the exotic' but we will always present our desserts in a unintimidating manner#

Read more= http=>>www#bplans#com>dessert?bakery?business?plan>market?analysis?summary? c#php@ixAA:u2x I0Jm "ompetitive Edge ;ur competitive edge is our uni$ue niche in an old market# (lthough restaurants' ca es' bakeries' ice cream shops' etc have an established position in the marketplace' none are $uite like Rutabaga Sweets# !e are o ering the customers a completely new experience and ar higher $uality product# 4o where else will they ind a pro essional che preparing gourmet desserts right in ront o them# &he amaAing popularity o the Food 4etwork is proo o the publicEs new% ound interest in being a spectator in the kitchen# 5.1 Marketing Strategy Rutabaga SweetsE marketing strategy will be education o the consumer and subse$uent word%o %mouth# !e will become known as a uni$ue dining experience as well as a superior pastry shop# "ustomers will be reached through liers' newspaper advertisements and special holiday promotions# 6ocation will also play a crucial role in marketing and promotion# &he business will be located in high%tra ic retail area in !ashington' D" known as the BID# !ashington D"Es Business Improvement District o ers many incentives to businesses operating there# (dditionally' there is the tra ic that will come rom being located near the )"I "enter# Rutabaga Sweets will target progressive and generally well%educated and a luent consumers who are interested in trying new products and experiences and are dissatis ied with the limited selection and lack o personal service ound in grocery store bakeries' neighborhood ca es and ice cream shops and area restaurants# 5.2 Sales Strategy !e need to sell the company as well as the product# 3ust as Starbucks became synonymous with great co ee drinks' Rutabaga Sweets will come to be known as a gathering place with spectacular desserts# !e have to sell not only an amaAing 1show1 as the desserts are created' but also an above and beyond service team who are knowledgeable and riendly# 7eople will always eel welcome and at home at Rutabaga Sweets# &he Jearly &otal Sales chart summariAes our ambitious sales orecast# 5.2.1 Sales Forecast ;ur Sales Forecast shows modest estimates or the irst year o operations beginning in )ay o :++2# ( ter establishing Rutabaga Sweets as EtheE place or sweets and celebrations' we proCect aggressive sales increases or the ollowing years# In the second year o operation we estimate sales increase o 2+, and o *+, in the third year or desserts' 7;7 and carry%out# !e are planning a .+, increase in !eekly 6esson ees each o the two ollowing years while keeping costs constant# ;ur cost o sales is based on an average ood cost o :+, or dine in desserts and .*, or point o purchase items' carry%out and weekly lessons# !e proCect a consistent ood cost percentage o these amounts or the ollowing two years# Ieeping ood costs low while sales increase is vital to the pro itability o Rutabaga Sweets#

.# :#

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Sales Fore3ast
*ear 1 Sales essert Sales 0O0 Sales "arry Out :ee<ly Lessons Total Sales 5ire3t #ost o6 Sales essert Sales 0O0 Sales "arry Out :ee<ly Lessons $188,000 $2,550 $5,100 $18,800 $122,1,0 *ear 1 $2-,-00 $3*$655 $2,150 *ear 2 $215,000 $3,885 $5,280 $15,-80 $2+1,,2, *ear 2 $83,200 $*35 $*35 $2,150 *ear 3 $2-0,-00 $5,156 $*,350 $16,828 $312,4,1 *ear 3 $55,150 $665 $1,808 $2,150

Su"total 5ire3t #ost o6 Sales

$32,123

$+4,232

$20,+99

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8 5.3 Milestones Rutabaga Sweets plans to be pro itable within the irst year o operation# ;ur goal is to reinvest in the company and expand to three stores by the third year# From that point we hope to establish partnerships with each storeEs che H similar to ;utbackEs proprietor program# &hey will each invest in their store and be directly rewarded or its pro itability#

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)anagement Summary Rutabaga Sweets will be slow to hire people in the irst ew years o operation' but very loyal to those who are hired# Initially all employees will be part%time as the maCority o the work will be done by the che %proprietor# (s the company grows' new employees will be trained and supervised by original employees who have been promoted to a leadership position# It is our belie that employees who are dedicated to the success o Rutabaga Sweets should be rewarded# &hey will be leaders in our uture store developments# 6.1 Personnel Plan ;ur 7ersonnel 7lan begins at ground Aero with the ounder being the only employee# !endi 3ames' the che and proprietor' will initially serve as the only dessert bar che ' as well as the store manager and the instructor or the weekly lessons# Being a graduate o 6e "ordon Bleu in 7aris' France with experience in three ive%star restaurants she is well prepared or the Cobs o che and instructor# In addition' her degree rom the Kniversity o Illinois' "%K in Restaurant )anagement e$ually prepares her or the managerial aspects o the business# Rutabaga Sweets intends to promote rom within and reward the best employees with leadership roles# ;ur opening employment goal is / with a goal to increase to L by the end o the irst year' .+ the second year and .: the third year# !e realiAe that this is very aggressive sta ing' but intend to hire culinary pro essionals who are used to the demands o the restaurant business# By this hiring philosophy' we will be able to operate with ewer' but more productive employees and reward them accordingly# From that point we intend to increase the responsibilities o each employee as opposed to hiring more people# &hereby rewarding those who have worked hard to establish Rutabaga Sweets as a superior dessert shop# &hese people will then be vital in our expansion as we open new stores#

$ersonnel $lan
"#ef=0roprietor Ba<er >ost essert Bar ,ssistants is#)as#er=Busser Total $eople Total $a)roll *ear 1 $2-,-00 $3,*20 $8,386 $6,200 $5,6*5 4 $,0,023 *ear 2 $31,5-0 $8,312 $8,386 $6,*20 $5,650 10 $,+,019 *ear 3 $38,-8$5,620 $8,386 $-,612 $5,650 12 $20,384

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Financial 7lan It is key to our inancial success to grow Rutabaga Sweets not Cust as a dessert bar' but as a company# !e are looking or an investment o -2++'+++ seed money with the hopes o eventually selling an established chain o dessert bars or establishing our company as a gourmet ranchise# &his means we must always be reinvesting in the uture o Rutabaga Sweets# 7.1 Important Assumptions &he inancial plan depends on important assumptions' most o which are shown in the ollowing table# &he key underlying assumptions are= !e assume a slow%growth economy' without maCor recession#

!e assume o course that there are no un oreseen changes in technology to make products immediately obsolete# !e assume access to e$uity capital and inancing su icient to maintain our inancial plan as shown in the tables#

-eneral Assumptions
*ear 1 0lan Mont# "urrent Interest Rate Long+term Interest Rate ?a' Rate 7t/er 1 107004 107004 307004 0 *ear 2 2 107004 107004 307004 0 *ear 3 3 107004 107004 307004 0

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8 7.2 Break-even Analysis For our break%even analysis' we assume running costs including our ull payroll' rent' and utilities' and an estimation o other running costs# 7ayroll alone' at our present run rate' is only about -/'+++# )argins are harder to assume that ar in the uture#

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8rea(-e&en Anal)sis
Mont#ly Revenue Brea<+even Assumptions9 ,verage 0ercent @aria/le "ost Estimated 'ont/l) Fixed #ost $13,251 1*4 $10,289

7.3 Projected Profit and Loss (n important assumption when calculating our 7G6 is the increase in sales rom year to year# !e are basing our assumptions on the inancial success o Finale Dessertery in Boston' )assachusetts# &hey reported a *+, increase in sales the second year o business ollowed by a 2+, increase the next year# !e eel Rutabaga Sweets can match' i not beat those sales' considering the 4ational Restaurant (ssociationEs analysis o the Bureau o 6abor Statistics "onsumer Expenditure Survey states that !ashington D" households spend the most at restaurants per year# It is also vital that we hold our ood cost at :+, and .*, respectively or dine%in desserts and 7;7' carry%out and weekly lessons# &hat will assure our gross margin remains high#

4eed actual charts5 !e recommend using 6ive7lan as the easiest way to create graphs or your own business plan# "reate your own business plan 8

4eed actual charts5 !e recommend using 6ive7lan as the easiest way to create graphs or your own business plan# "reate your own business plan 8

4eed actual charts5 !e recommend using 6ive7lan as the easiest way to create graphs or your own business plan# "reate your own business plan 8

4eed actual charts5 !e recommend using 6ive7lan as the easiest way to create graphs or your own business plan# "reate your own business plan 8

$ro Forma $ro6it and !oss

*ear 1 Sales irect "ost of Sales Ot#er 0ro$uction &'penses Total #ost o6 Sales 9ross Margin 9ross Margin 4 Expenses 0ayroll Sales an$ Mar<eting an$ Ot#er &'penses epreciation Lease$ &(uipment $122,1,0 $32,123 $0 $32,123 $138,02-07564 $50,053 $2,300 $0 $0 *ear 2 $2+1,,2, $86,232 $0 $+4,232 $1*8,2*3 -07884 $58,01* $2,500 $0 $0 *ear 3 $312,4,1 $50,8** $0 $20,+99 $252,252 -07554 $50,3-6 $2,500 $0 $0

Atilities Insurance Rent 0ayroll ?a'es Ot#er Total 7peratin Expenses 0rofit Before Interest an$ ?a'es &BI? , Interest &'pense ?a'es Incurre$ :et $ro6it :et $ro6it;Sales

$5,000 $2,800 $50,000 $6,50* $0 $128,242 $5,655 $5,655 $0 $1,626 $+,029 20+21

$5,000 $2,800 $50,000 $-,103 $0 $133,022 $51,261 $51,261 $0 $1-,3-1 $+2,890 140421

$5,000 $2,800 $50,000 $*,05$0 $1+0,3+, $111,*06 $111,*06 $0 $33,562 $48,33, 2,00,1

7.4 Projected Cash Flow Being a $uick%service oriented business' our cash low depends on sales assumptions# It is critical to keep our ood cost low# !e also need to be care ul to balance slow (non%holiday) months with busy months with big holidays such as "hristmas' MalentineEs Day and )otherEs Day#

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$ro Forma #as/ Flo.

*ear 1 #as/ Re3ei&ed "as# from Operations "as# Sales Su"total #as/ 6rom 7perations ,$$itional "as# Receive$ Sales ?a', @,?, >S?=9S? Receive$ .e) "urrent Borro)ing .e) Ot#er Lia/ilities 1interest+free2 .e) Long+term Lia/ilities Sales of Ot#er "urrent ,ssets Sales of Long+term ,ssets .e) Investment Receive$ Su"total #as/ Re3ei&ed Expenditures &'pen$itures from Operations $155,150 $122,1,0 $0 $0 $0 $0 $0 $0 $0 $122,1,0 *ear 1 $281,525 $2+1,,2, $0 $0 $0 $0 $0 $0 $0 $2+1,,2, *ear 2 $312,651 $312,4,1 $0 $0 $0 $0 $0 $0 $0 $312,4,1 *ear 3 *ear 2 *ear 3

"as# Spen$ing Bill 0ayments Su"total Spent on 7perations ,$$itional "as# Spent Sales ?a', @,?, >S?=9S? 0ai$ Out 0rincipal Repayment of "urrent Borro)ing Ot#er Lia/ilities 0rincipal Repayment Long+term Lia/ilities 0rincipal Repayment 0urc#ase Ot#er "urrent ,ssets 0urc#ase Long+term ,ssets ivi$en$s Su"total #as/ Spent :et #as/ Flo. #as/ 8alan3e

$50,053 $108,11$1,+,181 $0 $0 $0 $0 $0 $0 $0 $1,+,181 $11,929 $30,929

$58,01* $185,15* $200,148 $0 $0 $0 $0 $0 $0 $0 $200,148 $+1,3+4 $42,312

$50,3-6 $163,213 $233,200 $0 $0 $0 $0 $0 $0 $0 $233,200 $49,1,1 $1,1,+24

7.5 Projected Balance Sheet &he balance sheet is $uite solid# !e do not proCect any real trouble meeting our debt obligations % as long as we can achieve our speci ic obCectives# !e realiAe weEve proCected aggressively' but are con ident the location weEve chosen or Rutabaga Sweets' as well as the dessert bar concept itsel ' will be very success ul# (t this point we havenEt included any assets or depreciation in our calculations# !hether we purchase new or used kitchen e$uipment will determine those numbers at a later date#

$ro Forma 8alan3e S/eet

*ear 1 Assets "urrent ,ssets "as# Inventory Ot#er "urrent ,ssets Total #urrent Assets Long+term ,ssets Long+term ,ssets ,ccumulate$ epreciation Total !on -term Assets Total Assets !ia"ilities and #apital "urrent Lia/ilities ,ccounts 0aya/le "urrent Borro)ing Ot#er "urrent Lia/ilities Su"total #urrent !ia"ilities Long+term Lia/ilities Total !ia"ilities 0ai$+in "apital Retaine$ &arnings &arnings Total #apital Total !ia"ilities and #apital :et <ort/ $30,*5* $3,-38 $0 $3+,802 $0 $0 $0 $3+,802 *ear 1 $11,668 $0 $0 $11,44+ $0 $11,44+ $300,000 1$2-1,0002 $8,02* $23,029 $3+,802 $23,029 $62,315 $5,536 $0 $44,9,3 $0 $0 $0 $44,9,3 *ear 2 $12,038 $0 $0 $12,03+ $0 $12,03+ $300,000 1$265,*612 $82,-*0 $2,,918 $44,9,3 $2,,918 $151,856 $6,220 $0 $1,8,284 $0 $0 $0 $1,8,284 *ear 3 $18,838 $0 $0 $1+,+3+ $0 $1+,+3+ $300,000 1$238,0-22 $6-,335 $1++,2,3 $1,8,284 $1++,2,3 *ear 2 *ear 3

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8 7.6 Business Ratios

Ratio Anal)sis
Sales 9ro)t# *ear 1 07004 *ear 2 857364 *ear 3 2*78*4 %ndustr) $ro6ile 87554

$er3ent o6 Total Assets Inventory Ot#er "urrent ,ssets ?otal "urrent ,ssets Long+term ,ssets Total Assets "urrent Lia/ilities Long+term Lia/ilities ?otal Lia/ilities :et <ort/ $er3ent o6 Sales Sales 9ross Margin Selling, 9eneral ! ,$ministrative &'penses ,$vertising &'penses 0rofit Before Interest an$ ?a'es 'ain Ratios "urrent Buic< ?otal e/t to ?otal ,ssets 0re+ta' Return on .et :ort# 0re+ta' Return on ,ssets Additional Ratios .et 0rofit Margin Return on &(uity A3ti&it) Ratios Inventory ?urnover ,ccounts 0aya/le ?urnover 0ayment ays ?otal ,sset ?urnover 5e"t Ratios e/t to .et :ort# "urrent Lia/7 to Lia/7 !iquidit) Ratios .et :or<ing "apital Interest "overage Additional Ratios ,ssets to Sales "urrent e/t=?otal ,ssets ,ci$ ?est Sales=.et :ort# 5i&idend $a)out

117024 07004 1007004 07004 1000001 337-34 07004 337-34 220141 1007004 -07564 6-7284 173-4 37854 27*5 2753 337-34 287**4 157584 *ear 1 27824 1678*4 10768 *7-8 26 8766 0751 1700 $23,02* 0700 0721 384 2753 6721 0000

67234 07004 1007004 07004 1000001 157884 07004 157884 8+0,21 1007004 -07884 5275*4 17084 257364 5785701 157884 *27*54 6-7504 *ear 2 167654 557064 *7*6 12716 30 3710 0711700 $55,*10700 0732 154 5701 3755 0000

87554 07004 1007004 07004 1000001 *7104 07004 *7104 900901 1007004 -07554 557514 07-04 3576-4 107** 1078* *7104 6675-4 607524 *ear 3 257054 587304 *781 12716 217*6 0710 1700 $188,253 0700 0751 *4 1078* 2716 0000

1370-4 337354 587264 857634 1000001 287634 267234 517*54 +800+1 1007004 287254 127124 07*-4 17*24 1736 0768 5*7254 87*34 127104 n7a n7a n7a n7a n7a n7a n7a n7a n7a n7a n7a n7a n7a n7a n0a

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(ppendix Sales Fore3ast

'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 Sales essert Sales 0O0 Sales "arry Out 04 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $15,000 $-,000 $12,000 $-,000 $12,000 04 04 $200 $300 $200 $300 $200 $300 $100 $300 $100 $300 $100 $500 $300 $1,000 $50 $200 $500 $600 $100 $200 $300 $500 $15,000 $500 $500 'ont/ 'ont/ 'ont/ 8'ont/ 9 10 11 'ont/ 12

:ee<ly Lessons Total Sales 5ire3t #ost o6 Sales essert Sales 0O0 Sales "arry Out :ee<ly Lessons Su"total 5ire3t #ost o6 Sales

04

$1,-00

$1,-00

$1,-00

$*00

$*00

$*00

$1,-00

$*00

$*00

$*00

$*00

$*00 $14,900 'ont/ 12 $3,200 $65 $65 $135 $3,+8,

$1+,300 $1+,300 $1+,300 $13,300 $13,300 $13,,00 $19,100 $9,1,0 $1+,100 $9,200 $13,400 'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 $2,800 $30 $85 $260 $2,4+, $2,800 $30 $85 $260 $2,4+, $2,800 $30 $85 $260 $2,4+, $2,800 $15 $85 $135 $2,,9, $2,800 $15 $85 $135 $2,,9, $2,800 $15 $65 $135 $2,22, $85 $150 $260 'ont/ 'ont/ 'ont/ 8'ont/ 9 10 11 $2,800 $1,500 $65 $105 $135 $15 $30 $135 $2,800 $85 $65 $135 $2,2,, $$30 $135

$3,200 $1,500

$3,22, $1,443

$2,41, $1,480

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8 $ersonnel $lan
'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 'ont/ 1 2 3 + , 2 4 8 9 10 11 "#ef=0roprietor Ba<er >ost essert Bar ,ssistants is#)as#er=Busser Total $eople Total $a)roll 04 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 04 04 04 04 $0 $8-3 $500 $8-3 + $0 $0 $500 $8-3 + $0 $0 $500 $8-3 + $0 $0 $500 $8-3 + $0 $8-3 $500 $8-3 + $550 $8-3 $500 $8-3 , $550 $8-3 $500 $8-3 , $550 $8-3 $500 $8-3 , $550 $8-3 $500 $8-3 , $550 $8-3 $500 $8-3 4 $550 $8-3 $500 $8-3 4 'ont/ 12 $2,800 $550 $8-3 $500 $8-3 4 $+,,22

$3,922 $3,+83 $3,+83 $3,+83 $3,922 $+,,22 $+,,22 $+,,22 $+,,22 $+,,22 $+,,22

-eneral Assumptions
'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 'ont/ 8 'ont/ 9 0lan Mont# "urrent Interest Rate Long+term Interest Rate ?a' Rate 7t/er 1 2 3 8 5 5 6 * 'ont/ 10 10 'ont/ 11 11 'ont/ 12 12 107004 107004 307004 0

107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 107004 307004 307004 307004 307004 307004 307004 307004 307004 307004 307004 307004 0 0 0 0 0 0 0 0 0 0 0

$ro Forma $ro6it and !oss

'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 'ont/ 8 'ont/ 9 'ont/ 10 'ont/ 11 Sales irect "ost of Sales Ot#er 0ro$uction &'penses Total #ost o6 Sales 9ross Margin 9ross Margin 4 Expenses 0ayroll Sales an$ Mar<eting an$ Ot#er &'penses epreciation Lease$ &(uipment Atilities Insurance Rent 0ayroll ?a'es Ot#er Total 7peratin Expenses 0rofit Before Interest an$ ?a'es &BI? , Interest &'pense ?a'es Incurre$ :et $ro6it :et $ro6it;Sales 154 $3,*55 $1,000 $0 $0 $500 $200 $5,000 $5*5 $0 $11,221 $2*8 $2*8 $0 $-$202 10++1 $3,8-3 $0 $0 $0 $500 $200 $5,000 $522 $0 $9,40, $1,-50 $1,-50 $0 $555 $1,29, 900,1 $3,8-3 $0 $0 $0 $500 $200 $5,000 $522 $0 $9,40, $1,-50 $1,-50 $0 $555 $1,29, 900,1 $3,8-3 $0 $0 $0 $500 $200 $5,000 $522 $0 $3,*55 $0 $0 $0 $500 $200 $5,000 $5*5 $0 $8,525 $300 $0 $0 $500 $200 $5,000 $56* $0 $8,525 $500 $0 $0 $500 $200 $5,000 $56* $0 $11,+0, $8,525 $0 $0 $0 $500 $200 $5,000 $56* $0 $10,90, $8,525 $0 $0 $0 $500 $200 $5,000 $56* $0 $10,90, $8,525 $0 $0 $0 $500 $200 $5,000 $56* $0 $10,90, $8,525 $0 $0 $0 $500 $200 $5,000 $56* $0 $10,90, $180 $180 $0 $82 $98 00421 $8,525 $500 $0 $0 $500 $200 $5,000 $56* $0 $11,+0, $3,010 $3,010 $0 $*03 $2,104 110441 $1+,300 $1+,300 $1+,300 $13,300 $13,300 $13,,00 $2,685 $0 $2,4+, -07-04 $2,685 $0 $2,4+, -07-04 $2,685 $0 $2,4+, -07-04 $2,5*5 $0 $2,,9, -078*4 $2,5*5 $0 $2,,9, -078*4 $2,525 $0 $2,22, -07554 $19,100 $3,555 $0 $3,22, $15,835 -07-14 $9,1,0 $1,663 $0 $1,443 $6,36-07534 $1+,100 $2,615 $0 $2,41, $11,3-5 -07684 $9,200 $1,6-0 $0 $1,480 $6,820 -07554 $13,400 $2,555 $0 $2,2,, $11,085 -07524 'ont/ 12 $14,900 $3,8-5 $0 $3,+8, $18,815 -07534

$11,555 $11,555 $11,555 $10,605 $10,605 $10,-65

$9,40, $10,221 $11,20, $1,000 $1,000 $0 $300 $400 ,0221 $888 $888 $0 $133 $311 203+1 1$3302 1$3302 $0 1$**2 =$231> -10411

$8,030 1$3,5262 $8,030 1$3,5262 $0 $0 $1,20* 1$1,05-2 $2,821 =$2,+29> 1+0441 -220991

$8-0 1$3,8-52 $8-0 1$3,8-52 $0 $0 $188 1$1,0852 $332 =$2,+39> 20381 -220,21

$ro Forma #as/ Flo.

'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 'ont/ 8 'ont/ 9 #as/ Re3ei&ed "as# from Operations "as# Sales Su"total #as/ 6rom 7perations $18,300 $18,300 $18,300 $13,300 $13,300 $13,500 $1*,100 $1+,300 $1+,300 $1+,300 $13,300 $13,300 $13,,00 $19,100 $*,150 $18,100 $9,1,0 $1+,100 $*,200 $13,600 $9,200 $13,400 $16,*00 $14,900 'ont/ 'ont/ 10 11 'ont/ 12

,$$itional "as# Receive$ Sales ?a', @,?, >S?=9S? Receive$ .e) "urrent Borro)ing .e) Ot#er Lia/ilities 1interest+free2 .e) Long+term Lia/ilities Sales of Ot#er "urrent ,ssets Sales of Long+term ,ssets .e) Investment Receive$ Su"total #as/ Re3ei&ed Expenditures &'pen$itures from Operations "as# Spen$ing Bill 0ayments Su"total Spent on 7perations ,$$itional "as# Spent Sales ?a', @,?, >S?=9S? 0ai$ Out 0rincipal Repayment of "urrent Borro)ing Ot#er Lia/ilities 0rincipal Repayment Long+term Lia/ilities 0rincipal Repayment 0urc#ase Ot#er "urrent ,ssets 0urc#ase Long+term ,ssets ivi$en$s Su"total #as/ Spent :et #as/ Flo. #as/ 8alan3e $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,29, $0 $0 $0 $0 $0 $0 $0 $31+ $0 $0 $0 $0 $0 $0 $0 $349 $0 $0 $0 $0 $0 $0 $0 =$,2> $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 $2,42, $0 $0 $0 $0 $0 $0 $0 $1+,392 $3,,0+ $30,929 $3,*55 $3,8-3 $3,8-3 $*,522 $3,8-3 $*,503 $3,*55 $-,*55 $8,525 $*,030 $8,525 $8,525 $8,525 $5,865 $8,525 $*,-88 $8,525 $5,88* $8,525 $*,-60 $1+,392 $83- $13,026 $*,350 $12,588 07004 $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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,900 'ont/ 12

$1+,300 $1+,300 $1+,300 $13,300 $13,300 $13,,00 $19,100

$9,1,0 $1+,100

$9,200 $13,400 'ont/ 'ont/ 10 11

'ont/ 1 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 'ont/ 8 'ont/ 9

$+,+0+ $12,,10 $13,00, $12,982 $12,921 $13,,,2 $13,882 $14,140 $10,002 $1+,340 $10,94,

$+,+0+ $12,,10 $13,00, $12,982 $12,921 $13,,,2 $13,882 $14,140 $10,002 $1+,340 $10,94, $9,892 =$2,210> $,,21+ =$8,020> $+,098 =$,,140> $28,892 $22,282 $24,981 $28,29+ $28,24+ $28,214 $33,831 $2,,811 $29,910 $2+,439 $24,+2,

4eed real inancials5 !e recommend using 6ive7lan as the easiest way to create automatic inancials or your own business plan# "reate your own business plan 8
$ro Forma 8alan3e S/eet
'ont/ 1 Assets "urrent ,ssets "as# Inventory Ot#er "urrent ,ssets Total #urrent Assets Long+term ,ssets Long+term ,ssets ,ccumulate$ epreciation Total !on -term Assets Total Assets !ia"ilities and #apital "urrent Lia/ilities ,ccounts 0aya/le "urrent Borro)ing Ot#er "urrent Lia/ilities Su"total #urrent !ia"ilities Long+term Lia/ilities Total !ia"ilities 0ai$+in "apital Retaine$ &arnings &arnings Total #apital Total !ia"ilities and #apital :et <ort/ $0 $0 $0 $0 $0 $0 $300,000 $12,60* $0 $0 $12,409 $0 $12,409 $300,000 $*,205 $0 $0 $9,20, $0 $9,20, $300,000 $*,205 $0 $0 $9,20, $0 $9,20, $300,000 $-,558 $0 $0 $8,2,+ $0 $8,2,+ $300,000 $-,622 $0 $0 $8,422 $0 $8,422 $300,000 $-,*30 $0 $0 $8,930 $0 $8,930 $300,000 $12,856 $0 $0 $12,+24 $0 $12,+24 $300,000 $5,183 $0 $0 $,,1+3 $0 $,,1+3 $300,000 $*,533 $0 $0 $9,233 $0 $9,233 $300,000 $5,122 $0 $0 $2,122 $0 $2,122 $300,000 $*,858 $0 $0 $9,+2+ $0 $9,+2+ $300,000 $11,668 $0 $0 $11,44+ $0 $11,44+ $300,000 1$2-1,0002 $8,02* $23,029 $3+,802 $23,029 $0 $0 $0 $19,000 $0 $0 $0 $31,91, 'ont/ 1 $0 $0 $0 $29,40, 'ont/ 2 $0 $0 $0 $31,000 'ont/ 3 $0 $0 $0 $31,1+9 'ont/ + $0 $0 $0 $31,,28 'ont/ , $0 $0 $0 $31,,0, 'ont/ 2 $0 $0 $0 $34,823 'ont/ 4 $0 $0 $0 $28,040 'ont/ 8 $0 $0 $0 $32,892 'ont/ 9 $0 $0 $0 $22,9+2 'ont/ 10 $0 $0 $0 $30,38, 'ont/ 11 $0 $0 $0 $3+,802 'ont/ 12 $1*,000 $0 $0 $19,000 $2-,-*5 $3,020 $0 $31,91, $25,5-5 $3,020 $0 $29,40, $26,*-1 $3,020 $0 $31,000 $2-,2*8 $2,-55 $0 $31,1+9 $2-,568 $2,-55 $0 $31,,28 $2-,516 $2,--$0 $31,,0, $33,-31 $8,032 $0 $34,823 $25,-11 $2,25* $0 $28,040 $2*,*10 $2,*-6 $0 $32,892 $28,63* $2,206 $0 $22,9+2 $26,855 $2,*21 $0 $30,38, $30,*5* $3,-38 $0 $3+,802 Startin 8alan3es 'ont/ 2 'ont/ 3 'ont/ + 'ont/ , 'ont/ 2 'ont/ 4 'ont/ 8 'ont/ 9 'ont/ 10 'ont/ 11 'ont/ 12

1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 1$2-1,0002 $0 $19,000 $19,000 $19,000 $205 $19,202 $31,91, $19,202 $1,501 $20,,01 $29,40, $20,,01 $2,6*5 $21,49, $31,000 $21,49, $3,8*5 $22,+9, $31,1+9 $22,+9, $3,-05 $22,802 $31,,28 $22,802 $3,565 $22,,4, $31,,0, $22,,4, $5,3*5 $2,,392 $34,823 $2,,392 $3,*26 $22,924 $28,040 $22,924 $8,253 $23,223 $32,892 $23,223 $1,-23 $20,823 $22,9+2 $20,823 $1,*21 $20,921 $30,38, $20,921

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