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Working

Lunch Dinner
Sales Units 7800 20280
Sales Price 12 25
93600 507000
Total Sales 600600

Variable Costs
Lunch Dinner total
Food 28860 150072 178932
Drink 3900 25350 29250
Labour 180180
CCF 9009
Total 397371

Ending Inventory
Food 8589 Calculation of Days 260
Drink 655
9244
105 53 313
Projected Income Statement for the year ending 31st Dec 2006
$ $
Sales
Lunch (7800*12) 93,600
Dinner (20280*25) 507,000
600,600
Less: Cost of Sales
Food 178,932
Labor 180,180
Drinks 29,250
Credit Card Fee 9,009 (397,371)
Gross Profit 203,229
Operating Expenses (87,789)
Net Profit 115,440

Cost of Capital 25.00%


Jan-06 Dec-06
Inflows Operating - 600,600
Financing 100,000
Investing -
Total
PV of Inflows 560,480

Outflows Operating 472,744


Financing 100,000
Investing 89,605
Total
PV of Outflows 529,879
Project NPV 30,601

Sensitive Point
Thaifoon Resturaunt
g 31st Dec 2006 Projected Balance Sheet for the Year ending 31st D
$
NON CURRENT Assets
Furnishings
less: Depreciation
Computer Equipment
less: Depreciation
Liqor Licence
less: Depreciation
Master Business Licence
less: Depreciation

Current Assets
Cash 38,251
Inventory Food 8,589
Drink 655 9,244

Current Liabilities
Accrued Expenses
Capital Employed

Financed By:
Capital Self
Grant

Add: Net Profit


Less: Drawings

PV factor
0.8

700,600
662,349
sturaunt
for the Year ending 31st Dec 2006 Projected Cashflow Statement for the Y
$ $
Cash From Operating Activities
85,000 Net Profit
(17,000) 68,000 Add: non cash expense
3,200 Amortization/ Depreciation
(2,133) 1,067 Adjustment for working capital
1,055 Add Accrued Expenses
(211) 844 Less Inventory Payment
350 Net Cash from Operating Activities
(70) 280
70,191 Cash From Investing Activities
Purchase of Furnishings
Purchase of Computing Equipment
Purchase of Licences
47,495 Net Cash from Investing Activities

Cash From Financing Activities


(2,246) 45,249 Capital Invested
115,440 Drawings
Net Cash at the End of the Year

10,000
90,000
100,000
115,440
(100,000)
115,440
Statement for the Year ending 31st Dec 2006
$ $ $
Activities
115,440

19,414

2,246
(9,244)
ing Activities 127,856

Activities
(85,000)
Equipment (3,200)
(1,405)
ng Activities (89,605)

Activities
100,000
(100,000)
f the Year 38,251
Additional Information
Resturaunt Industry Canada
Average Industry Profit 3.60%
Major expenses
Food 37.50%
Drink 31.10%
Average Annual Sales $614,290
Pre-tax Profit $22,114
Expected Sales Growth > $50 b
Contribution to GDP 3.80%
Competition 50 total
5 serve Thai
3 owned by aunt
Financial Projection $
Investment Sales
Self 10000 Lunch
Grant 90000 Dinner
100000
Non Current Assets Variable Cost
Furninshings 85000 Food
Computing Equipment 3200 Drink
Liqor Licence 1055 Labor
Master Business Licence 350 CCF

Current Assets Operating Expenses


Inventory rent
Food 15 days food Expenses to be paid w
Drink 7 days drinks Advertising
Hydro
phone
Insurance
Internet
Mobile
food drink
$12 10 2
25 20 5

ariable Cost
37% of food sale
25% of drink sale
30% of total sale
2% of CCS which is 75% of total sale

perating Expenses
monthly first month and last month rent paid as deposit
xpenses to be paid wih in 15 days of receiving invoice
dvertising