Professional Documents
Culture Documents
Organic Restaurant Business Plan Sample
Organic Restaurant Business Plan Sample
Organic Restaurant Business Plan Sample
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Confidentiality Agreement
___________________
Name (typed or printed)
___________________
Date
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Signature
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Table of Contents
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1
Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
1.2
Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.0
Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.1
Company Ownership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2.2
Start-up Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
3.0
Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.0
5.0
6.0
Management Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
6.1
Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
7.0
Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.1
Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.2
Projected Profit and Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.3
Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.4
Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.5
Business Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1.0
9
9
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11
13
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Customers
Studio67 believes that the market can be segmented into four distinct groups that it aims to
target. The first group is the lonely rich which number 400,000 people. The second group
that will be targeted is young happy customers which are growing at an annual rate of 8%
with 150,000 potential customers. The third group is rich hippies who naturally desire organic
foods as well as ethnic cuisine. The last group which is particularly interested in the menu's
healthy offerings is dieting women which number 350,000 in the Portland area.
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Management
Studio67 has assembled a strong management team. Andrew Flounderson will be the general
manager. Andrew has extensive management experience of organizations ranging from six to
45 people. Jane Flap will be responsible for all of the finance and accounting functions. Jane
has seven years experience as an Arthur Andersen CPA. Jane's financial control skills will be
invaluable in keeping Studio67 on track and profitable. Lastly, Studio67 has chef Marion
Langostino who will be responsible for the back-end production of the venture. Chef Mario
has over 12 years of experience and is a published, visible fixture in the Portland community.
Most important to Studio67 is the financial success which will be achieved through strict
financial controls. Additionally, success will be ensured by offering a high-quality service and
extremely clean, non-greasy food with interesting twists. Studio67 does plan to raise menu
rates as the restaurant gets more and more crowded, and to make sure that they are
charging a premium for the feeling of being in the "in crowd."
The market and financial analyses indicate that with a start-up expenditure of $141,000,
Studio67 can generate $350,000 in sales by year one, $500,000 in sales by the end of year
two and produce net profits of 7.5% on sales by the end of year three. Profitability will be
reached by year two.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Highlights
$800,000
$700,000
$600,000
$500,000
Sales
$400,000
Gross Margin
$300,000
Net Profit
$200,000
$100,000
($100,000)
2001
2002
2003
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1.1 Objectives
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$0
1.
2.
3.
Sales of $350K the first year, more than half a million the second.
Personnel costs less than $300K the first year, less than $400K the second year.
Profitable in year two, better than 7.5% profits on sales by year three.
1.2 Mission
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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The founders of the company are Andrew Flounderson and his companion Jane Flap. Jane
focuses on the financial issues and Andrew on the personnel issues. Jane earned her business
major undergraduate degree from the University of Berkeley.
Table: Start-up
Start-up
Requirements
$1,000
$1,000
$1,000
$3,000
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Start-up Expenses
Legal
Stationery etc.
Other
Total Start-up Expenses
Pr
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We have found the location and secured the lease for $2,000 per month. We will be able to
set up shop in time to begin turning back a profit by the end of month eleven and be
profitable in the second year. The place is already equipped as a restaurant so we plan to
come up with a total of $40,000 in capital, plus a $100,000 SBA-guaranteed loan, to start up
the company.
$88,000
$50,000
$138,000
Long-term Assets
Total Assets
Total Requirements
$0
$138,000
$141,000
Funding
Investment
Investor 1
Investor 2
Total Investment
$25,000
$15,000
$40,000
Current Liabilities
Accounts Payable
Current Liabilities
$1,000
$1,000
Long-term Liabilities
Total Liabilities
$100,000
$101,000
Loss at Start-up
Total Capital
Total Capital and Liabilities
($3,000)
$37,000
$138,000
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Start-up
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$0
Expenses
Assets
Investment
Loans
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3.0 Services
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$20,000
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The Menu
The menu is going to be extremely simple but changing every day. We will keep a small
group of constants on the menu and then feature a chef's recommendation that we plan to
have 85% of meals ordering. This will help us to reduce waste and plan ingredients and
purchasing.
Organic Ingredients
The organic ingredient element will allow us to price to the extremely wealthy Internet
entrepreneurs who are looking to spend an exorbitant amount of money to have peace of
mind that their money is still coming back to themselves. We will be extremely ecologically
conscious as well, and spread this across our literature. Eating at Studio67 will feel like
having contributed to the Sierra Club and drinking fresh squeezed orange juice.
Ethnic Ingredients and Recipes
Our chef will have great latitude in designing and producing menu offerings from many
different world cultures. We will endeavor to procure all the traditional, authentic ingredients
necessary to hold true to these varied and interesting cultural recipes.
Interior Accoutrements
People need to keep life interesting, and our artwork will reflect the world influences that are
core to the attitude of the Studio67 chef.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Growth
10%
8%
6%
7%
5%
7.87%
2001
400,000
150,000
250,000
350,000
50,000
1,200,000
2002
440,000
162,000
265,000
374,500
52,500
1,294,000
2003
484,000
174,960
280,900
400,715
55,125
1,395,700
2004
532,400
188,957
297,754
428,765
57,881
1,505,757
2005
585,640
204,074
315,619
458,779
60,775
1,624,887
CAGR
10.00%
8.00%
6.00%
7.00%
5.00%
7.87%
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Lonely Rich
Dieting Women
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Other
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Our competitive edge is the menu, the chef, the environment, and the tie-in to what's trendy.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Sales Monthly
$70,000
$60,000
$50,000
$40,000
Meals
$20,000
$10,000
$0
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Drinks
$30,000
Jul
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Other
2001
22,822
11,415
240
34,477
2002
35,000
17,500
500
53,000
2003
45,000
22,500
1,000
68,500
Unit Prices
Meals
Drinks
Other
2001
$15.00
$2.00
$10.00
2002
$15.00
$2.00
$10.00
2003
$15.00
$2.00
$10.00
Sales
Meals
Drinks
Other
Total Sales
$342,330
$22,830
$2,400
$367,560
$525,000
$35,000
$5,000
$565,000
$675,000
$45,000
$10,000
$730,000
2001
$2.00
$0.50
$1.00
2002
$2.00
$0.50
$1.00
2003
$2.00
$0.50
$1.00
2001
$45,644
$5,708
$240
$51,592
2002
$70,000
$8,750
$500
$79,250
2003
$90,000
$11,250
$1,000
$102,250
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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As the personnel plan shows, we expect to invest in a good team, fairly compensated. We
think the planned staff is in good proportion to the size of the restaurant and projected
revenues.
Personnel Plan
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Manager
Hostess
Chef
Cleaning
Waiters
Other
Total People
Total Payroll
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Table: Personnel
2001
$60,000
$42,000
$54,000
$30,000
$72,000
$24,000
8
$282,000
2002
$65,000
$45,000
$60,000
$35,000
$100,000
$52,000
10
$357,000
2003
$70,000
$50,000
$65,000
$40,000
$130,000
$55,000
12
$410,000
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Our break-even analysis is based on the average of the first-year numbers for total sales by
meal served, total cost of sales, and all operating expenses. These are presented as per-unit
revenue, per-unit cost, and fixed costs. We realize that this is not really the same as fixed
cost, but these conservative assumptions make for a better estimate of real risk.
Pr
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Break-even Analysis
$20,000
$10,000
$0
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($10,000)
($20,000)
($30,000)
4000
8000
12000
16000
20000
Break-even Analysis:
Monthly Units Break-even
Monthly Revenue Break-even
Assumptions:
Average Per-Unit Revenue
Average Per-Unit Variable Cost
Estimated Monthly Fixed Cost
14,028
$146,453
$10.44
$8.34
$29,459
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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2001
$367,560
$51,592
$0
$0
-----------$51,592
$315,969
85.96%
Sales
Direct Cost of Sales
Production Payroll
Other
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2003
$730,000
$102,250
$0
$0
-----------$102,250
$627,750
85.99%
$282,000
$357,000
$410,000
$27,000
$35,830
$72,122
$1,000
$1,050
$1,103
$1,200
$1,260
$1,323
$42,300
$53,550
$61,500
$0
$0
$0
---------------------------------$353,500
$448,690
$546,047
($37,532)
$37,060
$81,703
$10,000
$9,500
$8,250
$0
$6,890
$18,363
($47,532)
$20,670
$55,090
-12.93%
3.66%
7.55%
FALSE
TRUE
TRUE
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2002
$565,000
$79,250
$0
$0
-----------$79,250
$485,750
85.97%
Profit Monthly
$25,000
$20,000
$15,000
$10,000
$5,000
$0
($5,000)
($10,000)
($15,000)
($20,000)
Jul
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2001
2002
2003
$367,560
$0
$367,560
$565,000
$0
$565,000
$730,000
$0
$730,000
$0
$0
$0
$0
$0
$0
$367,560
$0
$0
$0
$0
$0
$0
$565,000
$0
$0
$0
$0
$0
$0
$730,000
2001
2002
2003
$8,979
$395,818
$404,797
$13,273
$525,084
$538,357
$20,231
$645,600
$665,831
$0
$0
$0
$0
$0
$404,797
$0
$0
$0
$10,000
$0
$548,357
$0
$0
$0
$15,000
$0
$680,831
($37,237)
$50,763
$16,643
$67,405
$49,169
$116,574
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Expenditures
Expenditures from Operations:
Cash Spending
Payment of Accounts Payable
Subtotal Spent on Operations
Pr
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Cash Received
Cash from Operations:
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
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Cash
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
Cash Balance
$20,000
$10,000
$0
Pr
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($10,000)
($20,000)
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Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution. Pg 12
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2001
$50,763
$50,000
$100,763
2002
$67,405
$50,000
$117,405
2003
$116,574
$50,000
$166,574
$0
$1,000
($1,000)
$99,763
$0
$2,050
($2,050)
$115,355
$0
$3,153
($3,153)
$163,422
2001
$10,294
$0
$0
$10,294
2002
$15,217
$0
$0
$15,217
2003
$23,194
$0
$0
$23,194
Long-term Liabilities
Total Liabilities
$100,000
$110,294
$90,000
$105,217
$75,000
$98,194
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
Net Worth
$40,000
($3,000)
($47,532)
($10,532)
$99,763
($10,532)
$40,000
($50,532)
$20,670
$10,139
$115,355
$10,139
$40,000
($29,862)
$55,090
$65,228
$163,422
$65,228
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Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Pr
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Business ratios for the years of this plan are shown below. Industry Profile ratios based on
the Standard Industrial Classification (SIC) code 5813, Eating Places, are shown for
comparison.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution. Pg 13
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Table: Ratios
Ratio Analysis
2001
0.00%
2002
53.72%
2003
29.20%
Industry Profile
7.60%
0.00%
0.00%
50.12%
101.00%
-1.00%
100.00%
0.00%
0.00%
43.34%
101.78%
-1.78%
100.00%
0.00%
0.00%
30.60%
101.93%
-1.93%
100.00%
4.50%
3.60%
35.60%
43.70%
56.30%
100.00%
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
0.00%
100.24%
100.24%
-0.24%
0.00%
78.02%
78.02%
21.98%
0.00%
45.89%
45.89%
54.11%
32.70%
28.50%
61.20%
38.80%
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative Expenses
Advertising Expenses
Profit Before Interest and Taxes
100.00%
85.96%
98.90%
0.65%
-10.21%
100.00%
85.97%
82.32%
1.77%
6.56%
100.00%
85.99%
78.45%
6.16%
11.19%
100.00%
60.50%
39.80%
3.20%
0.70%
9.79
9.79
110.56%
451.33%
-47.64%
7.72
7.72
91.21%
271.84%
23.89%
7.18
7.18
60.09%
112.61%
44.95%
0.98
0.65
61.20%
1.70%
4.30%
2001
$45,945
2002
$56,500
2003
$60,833
Industry
$0
0.00%
Additional Ratios
Net Profit Margin
Return on Equity
2001
-12.93%
0.00%
2002
3.66%
203.88%
2003
7.55%
84.46%
0.00
0
0.00
39.35
5
3.68
0.00
0
0.00
34.83
105
4.90
0.00
0
0.00
28.18
129
4.47
n.a
n.a
n.a
n.a
0.00
0.09
10.38
0.14
1.51
0.24
n.a
n.a
$90,469
-3.75
$102,189
3.90
$143,381
9.90
n.a
n.a
0.27
10%
9.79
0.00
0.00
0.20
13%
7.72
55.73
0.00
0.22
14%
7.18
11.19
0.00
n.a
n.a
n.a
n.a
n.a
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Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
Pre-tax Return on Assets
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Sales Growth
Activity Ratios
Accounts Receivable Turnover
Collection Days
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
n.a
n.a
n.a
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution. Pg 14
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Mar
1,505
753
20
2,278
Apr
1,553
777
20
2,350
May
1,652
826
20
2,498
Unit Prices
Meals
Drinks
Other
Jan
$15.00
$2.00
$10.00
Feb
$15.00
$2.00
$10.00
Mar
$15.00
$2.00
$10.00
Apr
$15.00
$2.00
$10.00
May
$15.00
$2.00
$10.00
Sales
Meals
Drinks
Other
Total Sales
$11,685
$780
$200
$12,665
$15,795
$1,054
$200
$17,049
$22,575
$1,506
$200
$24,281
$23,295
$1,554
$200
$25,049
Jan
$2.00
$0.50
$1.00
Feb
$2.00
$0.50
$1.00
Mar
$2.00
$0.50
$1.00
Apr
$2.00
$0.50
$1.00
Jan
$1,558
$195
$20
$1,773
Feb
$2,106
$264
$20
$2,390
Mar
$3,010
$377
$20
$3,407
Apr
$3,106
$389
$20
$3,515
Aug
1,520
760
20
2,300
Sep
2,066
1,033
20
3,119
Oct
2,602
1,301
20
3,923
Nov
3,451
1,726
20
5,197
Dec
3,835
1,918
20
5,773
Jun
$15.00
$2.00
$10.00
Jul
$15.00
$2.00
$10.00
Aug
$15.00
$2.00
$10.00
Sep
$15.00
$2.00
$10.00
Oct
$15.00
$2.00
$10.00
Nov
$15.00
$2.00
$10.00
Dec
$15.00
$2.00
$10.00
$24,780
$1,652
$200
$26,632
$24,495
$1,634
$200
$26,329
$17,595
$1,174
$200
$18,969
$22,800
$1,520
$200
$24,520
$30,990
$2,066
$200
$33,256
$39,030
$2,602
$200
$41,832
$51,765
$3,452
$200
$55,417
$57,525
$3,836
$200
$61,561
May
$2.00
$0.50
$1.00
Jun
$2.00
$0.50
$1.00
Jul
$2.00
$0.50
$1.00
Aug
$2.00
$0.50
$1.00
Sep
$2.00
$0.50
$1.00
Oct
$2.00
$0.50
$1.00
Nov
$2.00
$0.50
$1.00
Dec
$2.00
$0.50
$1.00
May
$3,304
$413
$20
$3,737
Jun
$3,266
$409
$20
$3,695
Jul
$2,346
$294
$20
$2,660
Aug
$3,040
$380
$20
$3,440
Sep
$4,132
$517
$20
$4,669
Oct
$5,204
$651
$20
$5,875
Nov
$6,902
$863
$20
$7,785
Dec
$7,670
$959
$20
$8,649
us
Pr
in
es
sP
la
Jul
1,173
587
20
1,780
Jun
1,633
817
20
2,470
Jan
779
390
20
1,189
Sa
Sales Forecast
Unit Sales
Meals
Drinks
Other
Total Unit Sales
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 1
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pl
Mar
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Apr
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
May
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Jun
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Jul
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Sa
Jan
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Aug
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Sep
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Oct
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Nov
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
Dec
$5,000
$3,500
$4,500
$2,500
$6,000
$2,000
8
$23,500
us
in
es
sP
la
Pr
Manager
Hostess
Chef
Cleaning
Waiters
Other
Total People
Total Payroll
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 2
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pl
Mar
3
10.00%
10.00%
25.00%
0.00%
Apr
4
10.00%
10.00%
25.00%
0.00%
May
5
10.00%
10.00%
25.00%
0.00%
Jun
6
10.00%
10.00%
25.00%
0.00%
Jul
7
10.00%
10.00%
25.00%
0.00%
Aug
8
10.00%
10.00%
25.00%
0.00%
Sep
9
10.00%
10.00%
25.00%
0.00%
Oct
10
10.00%
10.00%
25.00%
0.00%
Nov
11
10.00%
10.00%
25.00%
0.00%
Dec
12
10.00%
10.00%
25.00%
0.00%
$23,500
$31,486
$23,500
$32,041
$23,500
$32,956
$23,500
$33,053
$23,500
$33,253
$23,500
$33,215
$23,500
$32,284
$23,500
$32,986
$23,500
$34,092
$23,500
$35,177
$23,500
$36,897
$23,500
$37,674
Sa
Jan
1
10.00%
10.00%
25.00%
0.00%
us
in
es
sP
la
Pr
Plan Month
Current Interest Rate
Long-term Interest Rate
Tax Rate
Other
Calculated Totals
Payroll Expense
New Accounts Payable
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 3
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pl
5%
5%
15%
Apr
$25,049
$3,515
$0
$0
-----------$3,515
$21,535
85.97%
May
$26,632
$3,737
$0
$0
-----------$3,737
$22,895
85.97%
Jun
$26,329
$3,695
$0
$0
-----------$3,695
$22,635
85.97%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($18,483)
$833
$0
($19,316)
-152.52%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($14,716)
$833
$0
($15,549)
-91.20%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($8,501)
$833
$0
($9,334)
-38.44%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($7,841)
$833
$0
($8,674)
-34.63%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($6,480)
$833
$0
($7,313)
-27.46%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($6,741)
$833
$0
($7,574)
-28.77%
Jul
$18,969
$2,660
$0
$0
-----------$2,660
$16,310
85.98%
Aug
$24,520
$3,440
$0
$0
-----------$3,440
$21,080
85.97%
Sep
$33,256
$4,669
$0
$0
-----------$4,669
$28,588
85.96%
Oct
$41,832
$5,875
$0
$0
-----------$5,875
$35,958
85.96%
Nov
$55,417
$7,785
$0
$0
-----------$7,785
$47,632
85.95%
Dec
$61,561
$8,649
$0
$0
-----------$8,649
$52,912
85.95%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($13,066)
$833
$0
($13,899)
-73.27%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($8,295)
$833
$0
($9,128)
-37.23%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
($788)
$833
$0
($1,621)
-4.87%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
$6,583
$833
$0
$5,749
13.74%
$23,500
$2,250
$0
$100
$3,525
$0
-----------$29,375
$18,257
$833
$0
$17,424
31.44%
$23,500
$2,250
$1,000
$100
$3,525
$0
-----------$30,375
$22,537
$833
$0
$21,704
35.26%
Sa
Mar
$24,281
$3,407
$0
$0
-----------$3,407
$20,875
85.97%
us
in
es
sP
la
Feb
$17,049
$2,390
$0
$0
-----------$2,390
$14,660
85.98%
Jan
$12,665
$1,773
$0
$0
-----------$1,773
$10,892
86.00%
Pr
Sales
Direct Cost of Sales
Production Payroll
Other
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 4
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pl
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash Received
Cash from Operations:
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
$12,665
$0
$12,665
$17,049
$0
$17,049
$24,281
$0
$24,281
$25,049
$0
$25,049
$26,632
$0
$26,632
$26,329
$0
$26,329
$18,969
$0
$18,969
$24,520
$0
$24,520
$33,256
$0
$33,256
$41,832
$0
$41,832
$55,417
$0
$55,417
$61,561
$0
$61,561
$0
$0
$0
$0
$0
$0
$12,665
$0
$0
$0
$0
$0
$0
$17,049
$0
$0
$0
$0
$0
$0
$24,281
$0
$0
$0
$0
$0
$0
$25,049
$0
$0
$0
$0
$0
$0
$26,632
$0
$0
$0
$0
$0
$0
$26,329
$0
$0
$0
$0
$0
$0
$18,969
$0
$0
$0
$0
$0
$0
$24,520
$0
$0
$0
$0
$0
$0
$33,256
$0
$0
$0
$0
$0
$0
$41,832
$0
$0
$0
$0
$0
$0
$55,417
$0
$0
$0
$0
$0
$0
$61,561
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Feb
Mar
$496
$28,174
$28,669
$557
$31,504
$32,061
$659
$32,071
$32,730
$0
$0
$0
$0
$0
$28,669
$0
$0
$0
$0
$0
$32,061
$0
$0
$0
$0
$0
$32,730
($16,004)
$71,996
($15,012)
$56,983
$670
$32,959
$33,629
$692
$33,060
$33,752
$688
$33,252
$33,940
$584
$33,184
$33,768
$662
$32,307
$32,969
$785
$33,023
$33,808
$906
$34,128
$35,034
$1,097
$35,234
$36,331
$1,183
$36,922
$38,106
$0
$0
$0
$0
$0
$33,629
$0
$0
$0
$0
$0
$33,752
$0
$0
$0
$0
$0
$33,940
$0
$0
$0
$0
$0
$33,768
$0
$0
$0
$0
$0
$32,969
$0
$0
$0
$0
$0
$33,808
$0
$0
$0
$0
$0
$35,034
$0
$0
$0
$0
$0
$36,331
$0
$0
$0
$0
$0
$38,106
($7,120)
$32,835
($7,611)
$25,224
($14,799)
$10,424
($8,449)
$1,975
($552)
$1,423
$6,798
$8,221
$19,086
$27,307
$23,455
$50,763
la
($8,449)
$48,534
($8,580)
$39,954
us
in
es
sP
Jan
Expenditures
Expenditures from Operations:
Cash Spending
Payment of Accounts Payable
Subtotal Spent on Operations
Sa
Jan
Pr
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 5
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pl
Feb
$56,983
$50,000
$106,983
Mar
$48,534
$50,000
$98,534
Apr
$39,954
$50,000
$89,954
May
$32,835
$50,000
$82,835
$0
$0
$0
$138,000
$0
$0
$0
$121,996
$0
$0
$0
$106,983
$0
$0
$0
$98,534
$0
$0
$0
$89,954
$0
$0
$0
$82,835
$1,000
$0
$0
$1,000
Jan
$4,312
$0
$0
$4,312
Feb
$4,848
$0
$0
$4,848
Mar
$5,733
$0
$0
$5,733
Apr
$5,827
$0
$0
$5,827
Long-term Liabilities
Total Liabilities
$100,000
$101,000
$100,000
$104,312
$100,000
$104,848
$100,000
$105,733
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
Net Worth
$40,000
($3,000)
$0
$37,000
$138,000
$37,000
$40,000
($3,000)
($19,316)
$17,684
$121,996
$17,684
$40,000
($3,000)
($34,865)
$2,135
$106,983
$2,135
$40,000
($3,000)
($44,199)
($7,199)
$98,534
($7,199)
Jul
$10,424
$50,000
$60,424
Aug
$1,975
$50,000
$51,975
Sep
$1,423
$50,000
$51,423
Oct
$8,221
$50,000
$58,221
Nov
$27,307
$50,000
$77,307
Dec
$50,763
$50,000
$100,763
$0
$0
$0
$75,224
$0
$0
$0
$60,424
$0
$0
$0
$51,975
$0
$0
$0
$51,423
$0
$0
$0
$58,221
$0
$0
$0
$77,307
$0
$1,000
($1,000)
$99,763
Jun
$5,984
$0
$0
$5,984
Jul
$5,083
$0
$0
$5,083
Aug
$5,762
$0
$0
$5,762
Sep
$6,831
$0
$0
$6,831
Oct
$7,880
$0
$0
$7,880
Nov
$9,542
$0
$0
$9,542
Dec
$10,294
$0
$0
$10,294
$100,000
$105,827
$100,000
$106,021
$100,000
$105,984
$100,000
$105,083
$100,000
$105,762
$100,000
$106,831
$100,000
$107,880
$100,000
$109,542
$100,000
$110,294
$40,000
($3,000)
($52,873)
($15,873)
$89,954
($15,873)
$40,000
($3,000)
($60,186)
($23,186)
$82,835
($23,186)
$40,000
($3,000)
($67,760)
($30,760)
$75,224
($30,760)
$40,000
($3,000)
($81,659)
($44,659)
$60,424
($44,659)
$40,000
($3,000)
($90,787)
($53,787)
$51,975
($53,787)
$40,000
($3,000)
($92,408)
($55,408)
$51,423
($55,408)
$40,000
($3,000)
($86,659)
($49,659)
$58,221
($49,659)
$40,000
($3,000)
($69,235)
($32,235)
$77,307
($32,235)
$40,000
($3,000)
($47,532)
($10,532)
$99,763
($10,532)
Pr
May
$6,021
$0
$0
$6,021
us
in
es
sP
la
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Jun
$25,224
$50,000
$75,224
Starting Balances
$88,000
$50,000
$138,000
Sa
Assets
Current Assets
Cash
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 6