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 260 105 53 313
Drink 655
9244
 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 PV factor
Inflows Operating - 600,600 0.8
Financing 100,000
Investing -
Total 700,600
PV of Inflows 560,480

Outflows Operating 472,744

 Financing 100,000
Investing 89,605
Total 662,349
PV of Outflows 529,879
Project NPV 30,601

Sensitive Point
 Thaifoon Resturaunt
Projected Balance Sheet for the Year ending 31st Dec 2006 Projected Cashflow Stat
$ $ $
NON CURRENT Assets Cash From Operating Acti
Furnishings 85,000 Net Profit
less: Depreciation (17,000) 68,000 Add: non cash expense
Computer Equipment 3,200 Amortization/ Depreciatio
less: Depreciation (2,133) 1,067 Adjustment for working ca
Liqor Licence 1,055 Add Accrued Expenses
less: Depreciation (211) 844 Less Inventory Payment
Master Business Licence 350 Net Cash from Operating
less: Depreciation (70) 280
70,191 Cash From Investing Activ
Current Assets Purchase of Furnishings
Cash 38,251 Purchase of Computing Eq
Inventory Food 8,589 Purchase of Licences
Drink 655 9,244 47,495 Net Cash from Investing A

Current Liabilities Cash From Financing Activ

Accrued Expenses (2,246) 45,249 Capital Invested
Capital Employed 115,440 Drawings
Net Cash at the End of the
Financed By:
Capital Self 10,000
Grant 90,000
100,000
Add: Net Profit 115,440
Less: Drawings (100,000)
115,440
Projected Cashflow Statement for the Year ending 31st Dec 2006
$ $ $
Cash From Operating Activities
Net Profit 115,440
Add: non cash expense
Amortization/ Depreciation 19,414
Adjustment for working capital
Add Accrued Expenses 2,246
Less Inventory Payment (9,244)
Net Cash from Operating Activities 127,856

Cash From Investing Activities

Purchase of Furnishings (85,000)
Purchase of Computing Equipment (3,200)
Purchase of Licences (1,405)
Net Cash from Investing Activities (89,605)

Cash From Financing Activities

Capital Invested 100,000
(100,000)
Net Cash at the End of the Year 38,251
Additional Information Financial Projection
Resturaunt Industry Canada Investment
Average Industry Profit 3.60%
Major expenses
Food 37.50%
Drink 31.10% Non Current Assets
Average Annual Sales $614,290 Furninshings
Pre-tax Profit $22,114 Computing Equipment
Expected Sales Growth > $50 b Liqor Licence
Contribution to GDP 3.80% Master Business Licence
Competition 50 total
5 serve Thai Current Assets
3 owned by aunt Inventory
Food
Drink
Financial Projection $
Investment Sales food drink
Self 10000 Lunch $12 10 2
Grant 90000 Dinner 25 20 5
100000
Non Current Assets Variable Cost
Furninshings 85000 Food 37% of food sale
Computing Equipment 3200 Drink 25% of drink sale
Liqor Licence 1055 Labor 30% of total sale
Master Business Licence 350 CCF 2% of CCS which is 75% of total sale

Current Assets Operating Expenses

rent monthly first month and last month rent paid as deposit
15 days food Expenses to be paid wih in 15 days of receiving invoice
7 days drinks Advertising
Hydro
phone
Insurance
Internet
Mobile
 % of total sale

month rent paid as deposit