F. Financial plan. 1. Sources and uses of capital. Table 1: Sources and uses of capital.

Sources of capital ( Billion dong) 1. Bank debt 2. Equity ( from founders) - Ninh Thi Le (general manager) - Le Thi Huyen (manager - shift 1) - Nguyen Thi Hong (manager shift 2) - Nguyen Thi Hong (stakeholder) Total sources Allocation of capital - Owner entity: 390 million VND includes the capital by the shareholders. There are 4 people; each person contributes 60 million VND. - Liability: 150 billion VND. - Operating capital: 360 million VND - Reserve capital: 30 million VND Uses (billion dong) The rent ( for 6 months) Equipment and supplies - Furniture ( tables and chairs) - Audio system and light - Cupboard, trays, cups. - Design and decoration - Books Total 2. Monthly operation expenses Monthly operation expenses (billion dong) 10*6 = 60 35*2 = 70 60 20 30 50 290 150 60 60 60 60 390

The rent Electricity and water Phone and internet Advertising Material, fruit, other drink Salary expenses - Accountant (casher) - Bartender - Odd job man - Server ( work in shifts, 2 shifts per day, 3 people/a shift) - Librarian (work in shifts, 2 people/a shift) - Security guard Depreciation Total

10 4 2 2 15 1*3.5 = 3.5 1*5.5= 5.5 1*3 = 3 2*3*2.5 = 15

2*2*3 = 12 1*4 = 4 3 79

3. The following are our summary financials for a five-year forecast period and income statements ( billion dong). Year 1 430 123 37 86 307 178 13 36 129 129 22.5 106.5 27 79.5 Year 2 655 168 37 131 487 245.5 13 36 196.5 241.5 18 223.5 56 167.5 Year 3 843 186 37 149 657 272 13 36 223 385 16 369 92 277 Year 4 992 215 37 178 777 317 13 36 268 460 14 446 112 334 Year 5 1,339 260 37 223 1,079 391 13 36 342 688 11 677 172 505

1 2

3 4

5 6 7 8 9

Revenue Cost of goods sold -Fixed cost of goods sold -Variable cost of goods sold Gross profit Operating expenses -Fixed operating expenses -Depreciation expenses -Variable operating expenses Operating income Interest expense (15%) Earnings before taxes Taxes (25%) Net income

Growth Revenue growth rate

52%

29%

18%

35%

+ Evaluate the effectiveness of the project (after the first year): In the first year, the forecast revenue equals 403 billion dong. We estimate approximately 36 billion dong per month, equivalent to 50 customers per day. That is feasible to new shop.