379815289.

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Estimated FOCO Model for proposed 'The Beer Café' at Manohar Bhawan, Jodhpur

Projected Profit & Loss Account

Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
No. of covers Per Day 90 95 99 104 107 111 113 113 113
Average Revenue per cover ( APC ) 800 840 882 926 972 1,021 1,072 1,126 1,182

Particulars Monthly Avg Monthly Avg Monthly Avg Monthly Avg Monthly Avg Monthly Avg Monthly Avg Monthly Avg Monthly Avg
CAGR

Gross Revenue ( collection ) 2,160,000 2,381,400 2,625,494 2,894,607 3,130,517 3,385,654 3,626,036 3,807,337 3,997,704 8%
Taxes ( Vat/ GST ) 352,469 388,597 428,428 472,342 510,838 552,471 591,696 621,281 652,345

Net Revenue ( net of taxes ) 1,807,531 1,992,803 2,197,066 2,422,265 2,619,680 2,833,183 3,034,339 3,186,056 3,345,359
COGS 668,787 737,337 812,914 896,238 943,085 1,019,946 1,092,362 1,146,980 1,204,329
Royalty fee @7.5% of Net Sales 135,565 149,460 164,780 181,670 196,476 212,489 227,575 238,954 250,902
Gross Margin 1,003,180 1,106,006 1,219,371 1,344,357 1,480,119 1,600,749 1,714,402 1,800,122 1,890,128
56% 56% 56% 56% 57% 57% 57% 57% 57%

Staff Cost 250,000 262,500 275,625 289,406 303,877 319,070 335,024 351,775 369,364
14% 13% 13% 12% 12% 11% 11% 11% 11%
Rent 150,000 150,000 150,000 172,500 172,500 172,500 198,375 198,375 198,375
8% 8% 7% 7% 7% 6% 7% 6% 6%
Utilities ( water/electricity/gas ) 100,000 110,000 121,000 133,100 146,410 161,051 177,156 194,872 214,359
6% 6% 6% 5% 6% 6% 6% 6% 6%
Service charge distribution 50% 80,517 88,770 97,869 107,901 116,695 126,205 135,166 141,924 149,021
4% 4% 4% 4% 4% 4% 4% 4% 4%
Other Expenses ( details below ) 250,974 280,860 325,244 345,521 377,473 412,423 449,227 486,348 526,791
14% 14% 15% 14% 14% 15% 15% 15% 16%
Liquor License Fees 60,000 66,000 72,600 79,860 87,846 96,631 106,294 116,923 128,615
DJ/Live music 75,000 82,500 90,750 99,825 109,808 120,788 132,867 146,154 160,769
Replacement of Crockery & Cutlery 9,038 9,964 10,985 12,111 13,098 14,166 15,172 15,930 16,727
Insurance Charges 750 788 827 868 912 957 1,005 1,055 1,108
Housekeeping Expenses 25,000 27,500 30,250 33,275 36,603 40,263 44,289 48,718 53,590
Pest Control 3,000 3,300 3,630 3,993 4,392 4,832 5,315 5,846 6,431
Printing & Stationery 1,000 1,100 1,210 1,331 1,464 1,611 1,772 1,949 2,144
Repair & Maintenance 9,038 14,946 32,956 24,223 26,197 28,332 30,343 31,861 33,454
Telephone/Internet Expenses 4,500 4,725 4,961 5,209 5,470 5,743 6,030 6,332 6,649
Conveyance Expenses 1,500 1,650 1,815 1,997 2,196 2,416 2,657 2,923 3,215
Marketing Expenses ( collaterals ) 36,151 39,856 43,941 48,445 52,394 56,664 60,687 63,721 66,907
Cash Pickup Expenses 2,500 2,625 2,756 2,894 3,039 3,191 3,350 3,518 3,694
Credit Card Commission 23,498 25,906 28,562 31,489 34,056 36,831 39,446 41,419 43,490
Monthly Avg Store Profit 171,688 213,875 249,633 295,929 363,164 409,498 419,453 426,827 432,218
9% 11% 11% 12% 14% 14% 14% 13% 13%
One time Investment 10,000,000 2,000,000

Annual Franchisee Profit 2,060,261 2,566,502 2,995,596 3,551,145 4,357,967 4,913,977 5,033,437 5,121,924 5,186,615
Franchisee ROI 21% 26% 30% 36% 44% 41% 42% 43% 43%

Confidential 02/23/2018