Sky Raspado

Table of contents
Page
Preface
Executive Summary
Chapter 1: Introduction
Background and Significance of the Project
Project Objective
Activities time fame
Chapter 2 Industry Profile

Nature of industry
Marketing analysis
10
Vision
11
Mission
12
Strategy of the company
12
Chapter 3: Market Feasibility Study

General environment analysis
15
Competition analysis (3C)
17
Marketing expenses
22
Conclusion
25
Chapter 4: Investment
Tool, equipment, and depreciation
26
Office supplies
27
Equipment and tool
29
Chapter 5: Operations
Wage and salaries
38
Income statement
39
Cash flow statement
44
Balance sheet
46
Chapter 6: Administration
Indirect cost
48
Direct cost
49
Chapter 7: Finance
Payback period
50
Chapter 8: Risk management

External risk
53
Internal risk
54
Uncertainly index cost
56
Chapter 9: Conclusion
APPENDIX
101
Page |1
Preface
This project was created concerning Feasibility Study project for studying
and evaluation of the project. The purpose of this report is to adapt how to
launch a new business project based on actual environment in a certain location.
We use the secondary information from our research and observations to
establishing the new business with the high level of probability as we required
doing for the project.
The content of the report consists of introduction, industry profile, market

feasibility study, technical feasibility study, financial analysis, risk management
and summery. We are hoping that our report will be useful to anybody who is
interested. If there are any mistake in this report we are deepest apologize
regarding to our mistake.
X-men Group
Page |2
Executive summary
The companys project is SKY-Raspado Restaurant. we are greatly to

present a new type of free roof buffet and bar restaurant to satisfy the customers
in Bangkok with unforgettable 360o views in Bangkok due to greatest service
that come along with the preciously quality of all selected meals.
In preconception, the Sky-Raspado has the concept to positioning its self as the
most romantic dining buffet place with the free roof atmosphere that decorated
base on Ancient Greek style mixed up with the luxury Spanish style. The
customers can sense the feeling of perfect dining restaurant with romantic
instruments music along with the high quality of meals with the acceptable
price. The purpose of choosing Bangkok as the destination to lunch the business
is that there have the potential customers due to several of biological factors
which people have more choices to find the most appropriated thing to their
demand. According to the company survey, we figured out that the number of
restaurant has been increasing every year so the demands are. Besides, Bangkok
is the center of Thailand which all businesses and demand are there which
means the average per capital per person in Bangkok is the highest among the
other parts of Thailand. Thus, the investors are guaranteed that they will earn
profits from this project. This project will be lunched during the early of year
2012. In addition, the promotion and advertisement will be dine via billboard
advertisement and leaflets cover to all area in Bangkok. The company expected
the return on asset in five years and the investors will received the dividends as
a payment for each month.
Page |3
Chapter 1
Background and Significance of the Project

The sky restaurant is a good choice that appropriate to who want far away
from repetitious old dining style or congestion of restaurant. Sky restaurant is a
new
choice
for
Bangkok
people
(http://bangkok.onlineinfonetwork.
com/th/index.php/travel-news-a-articles.html ).
Statistics of Thai people behavior to eat out 32% of Thai customer like to
eat out because convenience more than cooking at home and they look for
quality restaurant too. 27% like to eat Thai food 26% is Chinese food and last
17% to be Italian food (http://www.marketingoops.com/reports/behaviors/eatout-behavior/). This is a good opportunity for run restaurant business in
Thailand.
The behavior to eat out tends to higher from research Kasikorn Thai
(2540) see that Bangkok people eat out average 1,500 baht /month. The worth
of eat out in 2540 to be 12,000 baht that mean is the growth of market 25% per
year (http://www.thaismefranchise.com/?p=9079)
The behavior to eat out tends to higher, especially buffet food. The buffet
had influence to culture of consume to a big group in Thai society.
(http://www.manager.co.th/daily/viewnews.aspx?NewsID=9550000010027)
The popular food that Thai people like is Japanese food, market capitalize about
5,400 million, CAGR= 22% data from the behavior to consume Japanese and
Korea restaurant, Bangkok.
(http://fic.nfi.or.th/th/foodinsight/view.asp?ItemID=64)
Page |4
The Sky Raspado restaurant is located in Bangkok. The reason why we choose
this city cause market target. People have income in Bangkok and high power to
purchase and also value. In centre of Thailand has variety of target group that
suitable for run our business. The center of economic in Thailand, in Bangkok
has population 5,702,595 million (service.nso.go.th/nso/nsopublish/
service/survey/rep_older50.pdf) (2552). Per capita income is 8,154 baht /month
(http://203.155.220.118/info/NowBMA/frame.asp).
The Sky Raspado offer panoramic view and tasty delight our international
buffet at Bangkok. We support our business to meet the demand are:
Overall dining experience
Touch Dignity, honors
Romantic
The special day

Greeting for business
Celebration
Objective:
1. To know good planning before make project.
2. To know strategy of marketing.
3. For learn to need of consumer before make project.
Benefits of Project
-
Know about the business plant can be apply to real project before
decision doing the business.
Page |5
- Know and understand about competition and several customer

behavior of restaurant industry in Bangkok.
- Get to know about finance use to the business for reduce investment
risk.
- Know about how to connect with other business that related with
restaurant and bar industry.
- Get to know about management structure and system of operation
before doing the business.
- Know in world widely and accept in generally.
Activities/Time Frame
Activities
November
week1
Select of project
Analysis market need
Define
the
opportunities
Set up strategic plan
business
week2
week3
week4
Page |6
Chapter 2
Nature of Industry
The buffet table originates from the Brnnvinsbord - Swedish snaps (shot of
alcoholic beverage) table from the middle of 16th century, and had its prime
during the early 18th century, and was developed into the buffet we more know
today not until the beginning of 19th century. The Smorgasbord buffet did not
increase its popularity until the expansion of the railroads throughout Europe.
The smorgasbord table was a meal where guests gathered before dinner for a
pre-dinner drink, and was not part of the formal dinner to be followed. The
smorgasbord buffet was often held in separate room for men and women before
the dinner was served.
Smrgsbord became internationally known as Smorgasbord at the 1939 New
York World's exhibition as the Swedes had to invent a new way of showcasing
the best of Swedish food.
The term buffet originally referred to the French sideboard where the food was
served, but eventually became applied to the form. The buffet became popular
in the English-speaking world in the second half of the 19th century after the
Swedes had used the smorgasbord in New York. The word is still borrowed into
the English language.
When the possession of gold and silver has been a measure of solvency of a
regime, the display of it, in the form of plates and vessels, is more a political act
than a gesture of conspicuous consumption. The 16th-century French
term buffet applied both to the display itself and to the furniture on which it was
mounted, often draped with rich textiles, but more often as the century advanced
an elaborately carved cupboard surmounted by tiers of shelves. In England such
a buffet was called a court cupboard. Prodigal displays of plate were probably
Page |7
first revived at the fashionable court of Burgundy and adopted in France.

The Baroque displays of silver and gold that were affected by Louis XIV of
France were immortalized in paintings by Alexander-Franois Desportes and
others, before Louis' plate and his silver furniture had to be sent to the mint to
pay for the wars at the end of his reign.
During the 18th century more subtle demonstrations of solvency were preferred.
A buffet was revived in England and France at the end of the century, when new
ideals of privacy made a modicum of self-service at breakfast-time appealing,
even among those who could have had a footman behind each chair. In The
Cabinet Dictionary of 1803 Thomas Sheraton gave a neoclassical design and
observed that "a buffet may, with some propriety, be restored to modern use,
and prove ornamental to a modern breakfast-room, answering as the china
cabinet repository of a tea equipage"
In 1922 housekeeping book entitled How to prepare and Serve a Meal, Lillian
B. Lansdown wrote:
The concept of eating a buffet arose in mid-17th century France, when
gentleman callers would arrive at the homes of ladies they wanted to woo
unexpectedly. Their surprise arrival would throw the kitchen staff in to a panic
and the only food that could be served was a selection of what was found in the
cold room.
The informal luncheon or lunchoriginally the light meal eaten between
breakfast and dinner, but now often taking the place of dinner, the
fashionable hour being one (or half after if cards are to follow) is of
two kinds. The "buffet" luncheon, at which the guests eat standing; and
the luncheon served at small tables, at which the guests are seated....
The knife is tabooed at the buffet lunch; hence all the food must be
such as can be eaten with fork or spoon. As a rule, friends of the hostess
serve... The following dishes cover the essentials of a buffet luncheon.
Page |8
Beverages: punch, coffee, chocolate (poured from urn, or filled cups

brought from pantry on tray); hot entres of various sorts (served from
chafing dish or platter) preceded by hot bouillon; cold entres, salads,
lobster, potatoes, chicken, shrimp, with heavy dressings; hot rolls, wafercut sandwiches (lettuce, tomato, deviled ham, etc.); small cakes, frozen
creams and ices.
The informal luncheon at small tables calls for service by a number of
maids; hence the buffet plan is preferable.
The "all-you-can-eat" buffet has been ascribed to Herb Macdonald, a
hotel manager in Minneapolis, Minnesota who introduced the idea in
1946. In his 1965 novel The Muses of Ruin, William Pearson wrote,
of the buffet:
At midnight every self-respecting casino premires its buffetthe eighth
wonder of the world, the one true art form this androgynous harlot of
cities has delivered herself of.... We marvel at the Great Pyramids, but
they were built over decades; the midnight buffet is built daily. Crushedice castles and grottoes chill the shrimp and lobster. Sculptured aspic is
scrolled with Paisley arabesques. They are, laid out with reverent artistry:
hors d'oeuvres, relish, salads, and sauces; crab, herring oyster, sturgeon,
octopus, and salmon; turkey, ham, roast beef, casseroles, fondues, and
curries; cheeses, fruits and pastries. How many times you go through the
line is a private matter between you and your capacity, and then between
your capacity and the chef's evil eye.
(Source: http://en.wikipedia.org/wiki/Buffet)
Page |9
Conclusion
Sky Raspado offer a luxury buffet at a roof top of hotel in center of
Bangkok. This luxury buffet offer an international food include Thai food also,
by offer this buffet to mid-level up to high class people who love in buffet and
want to view Bangkok in midnight at a roof top of high building that can view
Bangkok at midnight 360o. The customers who come to Sky Raspado will have
a romance time with Bangkok midnight atmosphere accompany with jazz music
that can made impression to customer. On top of that Sky Raspado offer a
seasonal food and special food in each event to made customer can try a
different food from menu.
Situation of industry:
Nowadays, there are many restaurant industries in Thailand. Although,

there are high competition because they have many entrepreneurs both of small
size and large size. Demand of customer in Bangkok increase because people
who live in Bangkok love to convenience and luxury. They have enough money
for use response to their need. The competition of this industry cannot compete
foods but their will compete by use the different of style, pattern, atmosphere
and decoration, etc. So we need to adapt the new style of restaurant is buffet
restaurant for high growth rate in competition. We set price appreciate with
revenue of people in Bangkok. Buffet restaurant is one alternative for people
who love to eat because middle price but can eat many food. Its beautiful
atmosphere.
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Marketing Analysis
Market Image
Sky Raspado aims to have its image as a high quality dining buffet
place along with the gorgeously atmosphere which providing luxury and
romantically feelings right from stepping in. besides, the company has
carefully selected meals based from high society preferences in order to
create additional value and uniqueness in menus for customers.
Product and service

The product line available along with restaurant buffet service is that
the company is also providing wines, champagne, beers and whisky with
the variable prices in order to expand the gab of potential customers as
some are counted in elastic demand and some are inelastic demand.
Moreover, there are also additional meals available in menu list order for
customers to order at the certain period of time depending on the season
(highlighted meals)
Market Share to Sky Raspado shares, the total net income will be divided
and pay them at the end of each month. Besides, the company has the
policy to pay for the dividends which came from the salvage value of the
sold equipment due to the interest that the company earns from the banks
( companys asset in term of cash that deposited in the bank)
Distribution Network
The Sky Raspado can determine the optimal Supply Chain or
Distribution network to satisfy customer demand at specified service
levels and at the lowest cost. Specialist Supply Chain network modeling
software is used to allow cost and service optimization of the network to
P a g e | 11
be established. Networks can be modeled from factory to the consumer,

taking into account all the key cost and service
Customer Loyalty
Sky Raspado company is willing to focus on retaining the customers
by providing customer relation management (CRM) to all levels of
employees. Moreover, the company creates a certain strategy to retain the
customers as the company provides discount member cards to customers.
Marketing and Distribution Costs

For the marketing and distribution cost, the company will have to pay
the marketing cost
caused by the multiple types of advertisement
approximately 15 percents of operating expenses. For the distribution cost, the

company has to pay for the supply chain network around 20 percents of
operating expenses.
Vision of the company

Sky Raspado will be the leading buffet restaurant which has highest quality and
service among the same or similar type of businesses in Bangkok. As the firm
provides such a great dining place and the service arrangement has its unique
style for the customers. Besides, the company provides various types of meals
cooked by the great chief from all around the world. Finally, the firm is
continually improves products and services in order to compete with the
domestic firm due to expanding the franchise to overseas countries.
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Mission of the company

In order to reach the goal, the firm is continually improving the service and
product as a main factor. The firm plans on improve the entire organization
since the bottom up to the top. The company is focuses on recruiting qualified
workers to work under the most appropriate department. Also, the firm will
keep on doing the research and development to evaluate the current
performance according to the quality of food and service due to attempted on
improving the entire company based on our research.
Strategy of the company
Corporal level
- We use a growth strategy that focuses on the professional skills to
manage our business. Because we do not have good skills in the
industry and that of our competitors in this skilled than us. So in order
to enable us to survive in this industry, we should begin to focus on
the product only one we do and we should grow step by step and try to
improve our skills at the same time as the. Our growth and after we
have skill and in this business means we know more about our
competitors, we will move our strategy to concentrate more on the
growth of diversity because we're ready to compete with. others in the
industry with us, and we have the same ready to expand our business
to be larger than today, and after that we will play a leading role in
karaoke as we had planned.
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Business level
- This is the way that can help us to have more advantage competition
than the competitors and this is the best way to attract the customers
from our competitor to be our customer instead. So we will use
competitive strategies in order to make competitive advantage for our
company that includes
Functional level
- Functional level strategy is a short-term operational strategy which
operates to respond and support the business level strategy. We use
this strategy for help to control and monitor the management mostly
and is the plan in detail with the that what are the plans of each
department our plan for achieve business goals. We will be distributed
strategy to each functions of business such as marketing, finance,
accounting and human resources etc. in order to the strategic
operations of the business are efficient and tangible results.
Finance
Sky Raspado has the good of funds, financial controls and management
systems that ensure the perpetual financial of SkyRaspado. All spending are
cost-effective, balancing the importance of quality of results with the
disciplined and frugal use of resources that is essential to fulfilling the Sky
Raspado mission and objectives.
Human resources
Efficiently utilizing specialists lecturer within the functional room.
P a g e | 14
The company ensures that functional strategies mesh with business-level

strategies and the overall corporate-level strategy.
We support the development of the quality of the language of the hostess
and waitress.
We encourage our employees have to study the use of languages other
than English.
We have insurance for our employees because people who work on the
building.
The quality of the work of two times per month to encourage employees
to take work.
The system of brotherhood in the organization.
P a g e | 15
Chapter 3
Market feasibility study
General Environmental Analysis
Companies to effectively compete in the analysis of the industry its specific

to be taken. This is done so that the company has adscription of elements in a
society that has a direct impact on the industry and the direction managers need
to implement appropriate strategies for survival. This study is commonly
referred to as a general environmental analysis primarily consists. The main
factor is the political / legal, economic, social, cultural and technological. These
four parts are described. Environmental factors the company must understand to
effectively compete in specific markets.
STP Analysis
Segmentation
Sky Raspado restaurant has segmented a certain group of customers who
are less price sensitive and looking for perfect dining buffet place. The
segmentation could be cover all type of customers who have high income
especially in the middle age to old people who seek to have great time with
his/her family. Moreover, this segmentation is focuses on customers who have
behavior and life style as seeking for the perfect quality of life.
P a g e | 16
Target market
Sky Raspado restaurant has divided the segmentation into two major
categories which are Thai people whoever are in the middle to the
top class customers and the customers from the overseas whoever
being motivated or interested and seek in having such a romantic
dinning buffet in Bangkok, Thailand.
To classify more specifically, the restaurant is aimed to the type of
customers which have none price sensitive or whoever that have the
intentions of creating great atmosphere or quality of dinning
Positioning
The restaurant has positioning itself as romantic dining in Bangkok on the
rooftop finest restaurant with great views of Bangkok and Chao Phraya River.
Besides, the restaurant is embedding with ancient Greek decorating style
combining with classical Spain decoration desire. Moreover the restaurant is
providing the various type of high reputation meals that have been selected from
all over the world that cook by famous chiefs.
Marketing Mix
Place - as the restaurant located in silom, Bangkok which is the famous

and well known place. Moreover, customers will probably have many
alternative ways to reach the restaurant such as car, taxi, BTS and boat
which would create the convenient to the customers.
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Price- the restaurant has set it price as high as the quality is( fair price
)due to a great atmosphere in order to create the perception of high
society restaurant with high quality in both product and services to
customers and it aimed to customers who have less price sensitive but
rather to whom have the intention of creating a perfect dinning time
Production- the restaurant is emphasis on providing great quality of meals
by choosing high quality and qualified products in order to create value to
its meals with exclusive secret ingredients from the selected chiefs.
Promotion- the business has chosen the place to locate the restaurant
based by the atmosphere around the place as the firm emphasize on
creating value to customers. The firm has located the restaurant on the top
of a certain building in Silom, Bangkok which provides 360o views
including Chao Praya river.
Competition Analysis (3C Analysis)
Competitor Analysis
Sirocco and Sky Bar
Sirocco and Sky Bar is t he main competitor our restaurant. Situated on
the 64th floor of the Lebua Hotel and State Tower building, located in
Bangkoks Bang Rak district, Sirocco Skybar is largest open-air restaurant. The
Skybar is one of highest open air bars, overlooking a panoramic view of
Bangkok and the Chao Phraya River. With such an enthralling ambience
P a g e | 18
coupled with a seductive selection of the finest vintages, beverages, cocktails

and appetizers in Bangkok.
Product
- Product of Sirocco Skybar are foods is mediterranean-style dishes such
as Seafood bisque, Wagyu beef burger with seared foie gras, And Sky
Bar serves drinks and cocktails.
Price
- The price of foods in sirocco restaurant its varying because it sells many
foods the price depends on each type of product in a period of time
Place
- The restaurant has their own website to promote their products.
Moreover, there is Face books page to contact with customers as well.
Promotion
- There is a special discount during special day such as, New Year day,
valentine day.
The nest bar

The nest bar located on the Rootop, 8th floor of the Hotel Le Fenix hotel
sukhuvit 11 in Bangkok. There is a roof top baris a popular one because
the furniture and designed like a bird's nest guests can sit or sleep and have
music by the DJ play every style.
P a g e | 19
Product
- The product of the nest bar and restaurant is international foods such as
Prawn salad, Australian beef steak and beverage such as Mojito,
Cocktails.
Price
- Rank of foods begin about 200 500
- Rank of drink begin about 250 1000
Place
- They have promoted their products through the Internet such as company
website, Facebook and Twitter.
Promotion
- The net bar has promotion are every Monday get one by one for drink or
Margarita Mania for guests to mix and Rink they do have the ingredients.
- They have party every weekend.
Competitive Advantage
We use the Five-Force model by Michael Porter to analyze.
- Potential Competitors
New competitors business into the business can easily lower the barriers
to entry into the business, result form
P a g e | 20
Brand
loyalty:
Consumers
are less loyal
to
the brand because
the product is no different

Absolute cost advantages: Costs for businesses are variable costs make
entrepreneurs cannot operate cost to low than competitor every year.
- Rivalry among Established Firms

Competition in
entrepreneurs
the
both small
restaurant
business is more
violence
because
and large are making the Tournament
format
to changing. Change in consumer behavior from cooking at home to eating out,

demand for goods and services has increased and competition in the restaurant
business has changed from competing product to compete different aspect
and packaging including the promotion of a sale, because now product can
be copied easily and dissemination of knowledge and production methods.
- The Bargaining Power of Buyers
Power and negotiation of purchase are very high because consumers have
many choices in consumer goods.
- The Bargaining Power of Suppliers
Because many raw materials supplier, so the power to negotiate per vendor
so high specifically employers with good raw material management.
- Substitute Products
Substitute products for foods have more now because consumers can choose
to eat bread or snack food for respond to hunger, when the consumer can't be
selected them required. They will choose another brand consumer substitution.
P a g e | 21
Customer Analysis
Our customers are people who live in Bangkok and have salaries about
10000-50000 baht. There are 40.8% of people in Bangkok have salaries 1000050000. We assume that 20 % of those people have customer power to our
restaurant. Then Thai people whoever is in the middle to the top class customers
the customers from the overseas whoever being motivated or interested and
seek in having such a romantic dinning buffed.
Another customers group that we focus on is family group or copper
group for dinner
because our restaurant is buffer restaurant we see the
opportunity to crate the relationship with them by carte good service, good taste
and good atmosphere.
Source:
http://www.abacpoll.com/article/otto/Bkkecon1/Bkkecon1.htm
P a g e | 22
Marketing Expenses
Billboard
- Si-lom highway : 50,000 baht/month (First 3 years opened)
- Ram-in-thra expressway : 15,000 baht/month (First year
opened)
Leaflet
A5 four color size: 4.19 baht/ sheet
- First year: 20,950 baht/month (5000 leaflets), for every month
- Second year: 12,570 baht/month (3000 leaflets), for 2 month
per time
- Third years: 12,570 baht/month (3000 leaflets), for 3 month
per time
- Fourth years: 12,570 baht/month (3000 leaflets), for 3 month
per time
- Fifth years: 12,570 baht/month (3000 leaflets), for 3 month per
time
JAN
Billboard
Leaflet
50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
12,570
12,570
12,570
12,570
12,570
12,570
Advertising
JAN
Billboard
Leaflet
50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
12,570
12,570
12,570
12,570
600,000
50,280
650,280
TOTAL
Advertising
Billboard
Leaflet
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
12,570
12,570
12,570
12,570
JAN
12,570
MAR
FEB
APR
MAR
FEB
APR
MAR
-
APR
-
12,570
MAY
YEAR 2
JUN
Advertising
Advertising
Billboard
Leaflet
FEB
P a g e | 23
TOTAL
MAY
YEAR 3
JUN
YEAR 5
MAY
JUN
-
JUL
AUG
SEPT
OCT
NOV
DEC
600,000
75,420
675,420
TOTAL
JUL
AUG
SEPT
OCT
NOV
DEC
50,280
50,280
TOTAL
JUL
12,570
AUG
-
SEPT
-
OCT
12,570
NOV
DEC
-
50,280
50,280
P a g e | 24
Reference
Billboard Si-lom highway :
http://classified.thaizab.com/4832/%E0%B9%83%E0%B8%AB%E0%B9%89%E0%B9%80%E0%B8%8A%E0%B9%88%E0%B8%B2%E0%B8%9E%E0%B8%B7%E0
%B9%89%E0%B8%99%E0%B8%97%E0%B8%B5%E0%B9%88%E0%B9%82%E0%B8%86%E0%B8%A9%E0%B8%93%E0%B8%B2%E0%B8%A3%E0%B8%B4%E0%B8%A1%E0%B8%96%E0%B8%99%E0%B8%99%E0%B8%AA%E0%B8%B5%E0%B8%A5%E0%B8%A1.html
Billboard Ram-in-thra expressway : http://www.sign4ad.com/mod/sign/sign.php?id_sign=85

Leaflet : http://www.ithaiprint.com/16-quick
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Conclusion:
The Sky Raspado is a sky restaurant at Bangkok. We focus segment on
customer who have high income including middle age to old people that seek to
have the great time. We set target market is Thai people in middle class to top
class and the customer from overseas, who want spend a special time with
romantic dinning buffet in Bangkok, Thailand. The restaurant has positioning
itself as romantic dining in Bangkok on the rooftop finest restaurant with great
views of Bangkok and Chao Phraya River. In Addition to the restaurant look
like ancient Greek decorating style combining with classical Spain decoration
desire. For the marketing tools that are used to satisfy customers and company
objective is marketing mix (4Ps). However our restaurant had competitors are
Sirocco and sky bar. Situated on the 64th floor of the Lebua Hotel and State
Tower building, located in Bangkoks Bang Rak district, Sirocco Sky bar is
largest open-air restaurant. By the way we can got the customers from different
strategy, we are new competitors business into the business can easily lower the
barriers to entry into the business. We are a good choice in price; it is a good
thing to customer that tests the new thing with lower price and special place.
Even if Sky Raspado has a problem about we are new business at first and it has
the effect with the number of customer because they dont know our restaurant.
But after this the Sky Raspado is differentiate, high quality, and luxury dinner
buffet that give to all special customer. We plan and control about the cleaning
of our product and freshness of material involve with perfect place and
outstanding from the restaurant.
P a g e | 26
Chapter 4
Investment
4.1 Tool and Equipments and depreciation
Asset
Price
Useful life
Depreciation Expence
Kitchen
Cerchio Plates
Floraison Plates
Golf Plates
Golf Plates
FILA Food Storage
FONTA Food Storage
BELLA CLASSICO Pots & Pans
ATHENA Pots
ATHENA PLUS Pots
CELEBRATE Pans
BAAS Cutting
HELPER Cooking Gadget
PROGRIB 2 Cooking Gadget
PROGRIB 2 Cooking Gadget
PRESTIGE Cutting
Cooking Accessories
Cooking Accessories
CV921 G Oven
Spoons soup (Flatware)
Knives (Flatware)
Spoons, Forks (Flatware)
Spoons, Forks (Flatware)
Table Accessories
Table Accessories
Total
15,800
22,900
18,500
12,000
2,390
2,390
22,000
9,900
5,900
5,900
5,900
4,400
4,400
5,600
4,170
5,970
7,960
1,980
4580
7,950
43,500
29,500
36,500
49,500
18,960
4,410
352,960
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
114,100
145,300
143,300
119,520
70,200
592,420
5
5
5
5
5
41,940
79,200
1,980
1,980
990
990
990
1,580
1,400
2,700
638
950
12,900
4,950
1,188
1,975
7,200
3,600
3,100
170,251
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10,020
3,070
8,300
6,210
8,720
11,920
7,040
1,560
1,520
7,876
21,185
85,800
70,800
114,400
74,800
68,200
1,672
2,360
13,900
1,540
6,020
91,800
227,600
846,313
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10
10
3,160
4,580
3,700
2,400
478
478
4,400
1,980
1,180
1,180
1,180
880
880
1,120
834
1,194
1,592
396
916
1,590
8,700
5,900
7,300
9,900
3,792
882
70,592
5,882.67
22,820
29,060
28,660
23,904
14,040
118,484
9,873.67
8,388
15,840
396
396
198
198
198
316
280
540
128
190
2,580
990
238
395
1,440
720
620
34,050.2
2,837.52
2,004
614
1,660
1,242
1,744
2,384
1,408
312
304
1,575
4,237
17,160
14,160
22,880
14,960
13,640
334
472
2,780
308
1,204
9,180
22,760
137,323
11,443.55
360,448.80
30,037.40
Dinningroom
Dinning
Dinning
Dinning
Dinning
Dinning
Total
Set
Set
Set
Set
Set
(
(
(
(
(
2
4
4
6
6
sit
sit
sit
sit
sit
)
)
)
)
)
Category
Lighten Chandelier
Floor Lamp
Printed Pictures & Canvas
Ceramics Sculpture
Ceramics Sculpture
Ceramics Sculpture
Others Decoration Items
Others Decoration Items
Flowers Vases
Artificial Flowers
Artificial Flowers
Flowers Vases
Water Glasses
Wine Glasses
Wine Glasses
Total
Equipment
Gas Stove Imarflex
Mix Food Tray

Mix Food Tray
Mix Food Tray
The Food Chopper
The Food Chopper
ACRYLIC DISPLAYWARE; 12" (SET)

PLASTIC FOOD TRAY ; 5 LEVEL
CHAFING DISH ; S/S TWO SOUP POTS
Chafing Dish 1 Square container
CHAFING DISH ; RECTANGLE CONTAINER MIRROR FINISH
18/8 Stainless Steel Chafing Dish 2 Square containers
Stainless Steel Chafing Dish 1 Round Container
STAINLESS STEEL MIRROR FINISHED ICE TONG
STAINLESS STEEL ICE TONG
Stainless Steel Juice Dispenser
STAINLESS STEEL ICE TONG
SALAD TONG; 18/8 S/S MIRROR FINISHED
Fridge Freezer.
Stainless steel multifunction oven
Total
Total
1,961,944
Landscape cost
Indoor zone
Outdoor zone
Center
Kitchen
Total
Equipment and Landscape cost/month
Square metre
120
190
50
40
400
5,281,944
57,704.07
Price(sq.m.)
15,000
5,000
5,000
8,000
Total
1,800,000
950,000
250,000
320,000
3,320,000
332000
27666.667
P a g e | 27
4.2 Office Supplies

Note
Pen
Bill
File
Siccor
Hilight Pen
Paper Machine
Tissue
Cabage Bag
Cabage
Mop
Bloom
Bathroom
Cleaner
Floor Cleaner
Glass Cleaner
Unit
Price/Unit
12
65.00
6
10.00
12
45.00
5
58.00
1
65.00
2
26.00
1
120.00
8
55.00
4
70.00
3
59.00
3
138.00
5
20.00
1
2
1
65.00
84.00
35.00
Total
780.00
60.00
540.00
290.00
65.00
52.00
120.00
440.00
280.00
177.00
414.00
100.00
65.00
168.00
35.00
3,586.00
4.3 location
location : Jalernkrong road closes by satons bridge
37 floors including with car park
propety : 3 acre 31 square meters
useful area : 44-400 meters
rent rate: 350 baths/ meter, service 40 baths/ meter.
-separated toilets
http://www.ddproperty.com
P a g e | 28
Map directs to the location
Layout
P a g e | 29
4.4 Equipment and Tools

Kitchen
Tools
Product
Units
Price
(baht)
Total (
THB )
Cerchio Plates
20
790
15,800
Floraison Plates
10
2,290
22,900
Golf Plates
100
185
18,500
Golf Plates
100
120
12,000
FILA Food
Storage
10
239
2,390
FONTA Food
Storage
10
239
2,390
P a g e | 30
BELLA
CLASSICO Pots
& Pans
5,500
22,000
ATHENA Pots
10
990
9,900
ATHENA PLUS Pots
10
590
5,900
CELEBRATE Pans
10
590
5,900
BAAS Cutting
10
590
5,900
HELPER Cooking
Gadget
20
220
4,400
HELPER Cooking
Gadget
20
220
4,400
P a g e | 31
HELPER Cooking
Gadget
20
280
5,600
PROGRIB 2
Cooking Gadget
1,390
4,170
PROGRIB 2
Cooking Gadget
1,990
5,970
PRESTIGE Cutting
1,990
7,960
Cooking
Accessories
20
99
1,980
Cooking
Accessories
20
229
4580
CV921 G Oven
1,590
7,950
P a g e | 32
Spoons soup
(Flatware)
100
435
43,500
Knives (Flatware)
100
295
29,500
Spoons, Forks
(Flatware)
100
365
36,500
Spoons, Forks
(Flatware)
50
990
49,500
Table Accessories
24
790
18,960
Table Accessories
90
49
4,410
P a g e | 33
Dinning Rooms
Dinning Set ( 2 sit ) 7
16,300
114,100
29,060
145,300
28,660
143,300
39,840
119,520
35,100
70,200
P a g e | 34
Category
Lighten
Chandelier
6,990
41,940
Floor Lamp
9,900
79,200
Printed Pictures &

Canvas
990
1,980
Printed Pictures &

Canvas
990
1,980
Printed Pictures &

Canvas
990
990
P a g e | 35
Printed Pictures &

Canvas
990
990
Printed Pictures &

Canvas
990
990
Ceramics
Sculpture
395
1,580
Ceramics
Sculpture
350
1,400
Ceramics
Sculpture
1,350
2,700
P a g e | 36
Others Decoration
Items
22
29
638
Others Decoration
Items
190
950
Flowers Vases
10
1,290
12,900
Artificial Flowers
10
495
4,950
Artificial Flowers
12
99
1,188
Flowers Vases
395
1,975
P a g e | 37
Wine Glasses
Water Glasses
100
72
7,200
Wine Glasses
50
72
3,600
Wine Glasses
20
155
3,100
P a g e | 38
Chapter 5
Operation
5.1 wage and salaries
Position
people
Salary/month
Total
Accountant
12,000
12,000
General Manager
25,000
25,000
Chef
30,000
90,000
Chef Assistant
15,000
60,000
Bartender
15,000
30,000
Waiter
10,000
60,000
Receptionist
9,000
18,000
House Keepers
5,500
16,500
311,500
P a g e | 39
5.2 income statement
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
86,730.07
86,730.07
86,730.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
52,121.60
15,636.48
36,485.12
3,648.51
32,836.61
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
217,535.27
65,260.58
152,274.69
15,227.47
137,047.22
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
329,824.93
98,947.48
230,877.45
23,087.75
207,789.71
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
335,866.60
100,759.98
235,106.62
23,510.66
211,595.96
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
474,718.27
142,415.48
332,302.79
33,230.28
299,072.51
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
347,949.93
104,384.98
243,564.95
24,356.50
219,208.46
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
433,677.60
130,103.28
303,574.32
30,357.43
273,216.89
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
85,559.26
25,667.78
59,891.49
5,989.15
53,902.34
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
286,388.93
85,916.68
200,472.25
20,047.23
180,425.03
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
451,802.60
135,540.78
316,261.82
31,626.18
284,635.64
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
882,836.26
264,850.88
617,985.38
61,798.54
556,186.85
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
3,811,551.18
1,169,484.38
2,642,066.81
272,879.69
2,369,187.12
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 40
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
3,300.85
990.26
2,310.60
231.06
2,079.54
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
145,074.34
43,522.30
101,552.04
10,155.20
91,396.83
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
313,994.19
94,198.26
219,795.93
21,979.59
197,816.34
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
428,621.31
128,586.39
300,034.92
30,003.49
270,031.43
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
434,662.98
130,398.89
304,264.08
30,426.41
273,837.67
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
576,436.46
172,930.94
403,505.52
40,350.55
363,154.97
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
446,746.31
134,023.89
312,722.42
31,272.24
281,450.17
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
534,227.07
160,268.12
373,958.95
37,395.89
336,563.05
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
178,317.21
53,495.16
124,822.05
12,482.20
112,339.84
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
383,432.22
115,029.66
268,402.55
26,840.26
241,562.30
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
552,352.07
165,705.62
386,646.45
38,664.64
347,981.80
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
992,735.56
297,820.67
694,914.89
69,491.49
625,423.40
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
4,989,900.55
1,496,970.17
3,492,930.39
349,293.04
3,143,637.35
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 41
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
96,975.01
29,092.50
67,882.51
6,788.25
61,094.26
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
242,277.53
72,683.26
169,594.27
16,959.43
152,634.84
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
415,432.21
124,629.66
290,802.55
29,080.25
261,722.29
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
532,882.55
159,864.77
373,017.79
37,301.78
335,716.01
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
538,924.22
161,677.27
377,246.95
37,724.70
339,522.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
684,226.73
205,268.02
478,958.71
47,895.87
431,062.84
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
551,007.55
165,302.27
385,705.29
38,570.53
347,134.76
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
640,605.73
192,181.72
448,424.01
44,842.40
403,581.61
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
275,285.13
82,585.54
192,699.59
19,269.96
173,429.63
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
485,576.04
145,672.81
339,903.23
33,990.32
305,912.91
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
658,730.73
197,619.22
461,111.51
46,111.15
415,000.36
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
1,110,407.10
333,122.13
777,284.97
77,728.50
699,556.48
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
6,232,330.53
1,869,699.16
4,362,631.37
436,263.14
3,926,368.24
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 42
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
193,706.40
58,111.92
135,594.48
13,559.45
122,035.03
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
343,047.47
102,914.24
240,133.23
24,013.32
216,119.91
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
521,048.44
156,314.53
364,733.90
36,473.39
328,260.51
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
641,729.63
192,518.89
449,210.74
44,921.07
404,289.67
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
647,771.30
194,331.39
453,439.91
45,343.99
408,095.92
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
797,112.38
239,133.71
557,978.66
55,797.87
502,180.80
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
659,854.63
197,956.39
461,898.24
46,189.82
415,708.42
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
751,875.94
225,562.78
526,313.16
52,631.32
473,681.84
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
375,785.85
112,735.75
263,050.09
26,305.01
236,745.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
591,999.98
177,599.99
414,399.99
41,440.00
372,959.99
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
770,000.94
231,000.28
539,000.66
53,900.07
485,100.59
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
1,234,600.73
370,380.22
864,220.51
86,422.05
777,798.46
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
7,528,533.68
2,258,560.10
5,269,973.58
526,997.36
4,742,976.22
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 43
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
297,159.07
89,147.72
208,011.35
20,801.13
187,210.21
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
451,658.92
135,497.68
316,161.25
31,616.12
284,545.12
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
635,850.42
190,755.13
445,095.29
44,509.53
400,585.76
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
760,658.64
228,197.59
532,461.05
53,246.10
479,214.94
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
766,700.30
230,010.09
536,690.21
53,669.02
483,021.19
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
921,200.16
276,360.05
644,840.11
64,484.01
580,356.10
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
778,783.64
233,635.09
545,148.55
54,514.85
490,633.69
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
873,900.22
262,170.07
611,730.15
61,173.02
550,557.14
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
484,053.38
145,216.01
338,837.36
33,883.74
304,953.63
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
707,833.72
212,350.12
495,483.61
49,548.36
445,935.24
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
892,025.22
267,607.57
624,417.65
62,441.77
561,975.89
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
1,373,133.09
411,939.93
961,193.17
96,119.32
865,073.85
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
8,942,956.77
2,682,887.03
6,260,069.74
626,006.97
5,634,062.77
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 44
5.2 cash flow statement

YEAR 1
JAN
Cash flows from operating activities:
Net income
Supplies used
Inventories
Net cash provide(loss) from operating activities
Cash flows from investing activities
Cash paid for decoration
Purchase of equipment
Net cash provide(loss) from investing activities
Cash flows from financing activities
redemption of long-term debt
Cash dividend
Net cash provide(loss) from financing activities
Cash balance, prior period
Cash balance, current period
FEB
86,730.07
57,704.07
3,586.00 1,664,676.00 1,697,288.00 -
3,320,000.00
1,961,944.00
5,281,944.00
83,333.33
83,333.33 10,000,000.00
2,937,434.67
MAR
36,485.12
57,704.07
3,586.00 277,446.00 186,842.81 -
152,274.69
57,704.07
3,586.00 332,935.20 126,542.45
83,333.33
3,648.51
86,981.84 2,937,434.67
2,663,610.01
APR
230,877.45
57,704.07
3,586.00 221,956.80
63,038.72
83,333.33
15,227.47
98,560.80 2,663,610.01
2,438,506.77
MAY
235,106.62
57,704.07
3,586.00 289,224.69
83,333.33
23,087.75
106,421.08 2,438,506.77
2,395,124.41
JUN
332,302.79
57,704.07
3,586.00 277,446.00
108,974.85
83,333.33
23,510.66
106,843.99 2,395,124.41
2,577,505.11
JUL
243,564.95
57,704.07
3,586.00 277,446.00 575,129.02
83,333.33
33,230.28
116,563.61 2,577,505.11
2,569,916.35
AUG
303,574.32
57,704.07
3,586.00 166,467.60
191,224.79
83,333.33
24,356.50
107,689.83 2,569,916.35
3,037,355.54
SEPT
59,891.49
57,704.07
3,586.00 739,856.00 853,865.55 -
83,333.33
30,357.43
113,690.76 3,037,355.54
3,114,889.57
OCT
200,472.25
57,704.07
3,586.00 406,920.80 152,330.48
83,333.33
5,989.15
89,322.48 3,114,889.57
3,879,432.64
NOV
316,261.82
57,704.07
3,586.00 332,935.20 37,444.68
83,333.33
20,047.23
103,380.56 3,879,432.64
3,623,721.61
DEC
617,985.38
57,704.07
3,586.00
341,472.00
330,631.45
83,333.33
31,626.18
114,959.51 3,623,721.61
3,546,206.78
83,333.33
61,798.54
145,131.87
3,546,206.78
3,731,706.36
YEAR 2
JAN
Net income
Supplies used
Inventories
Cash dividend
FEB
2,310.60
57,704.07
3,586.00 2,042,770.87 1,986,342.21 -
101,552.04
57,704.07
3,586.00 283,549.81 127,879.71 -
83,333.33
231.06
83,564.39 3,731,706.36
1,661,799.76
MAR
219,795.93
57,704.07
3,586.00 340,259.77 66,345.78
83,333.33
10,155.20
93,488.53 1,661,799.76
1,440,431.52
APR
300,034.92
57,704.07
3,586.00 226,839.85
127,313.13
83,333.33
21,979.59
105,312.92 1,440,431.52
1,268,772.82
MAY
304,264.08
57,704.07
3,586.00 358,382.15
83,333.33
30,003.49
113,336.82 1,268,772.82
1,282,749.13
JUN
403,505.52
57,704.07
3,586.00 283,549.81
174,073.78
83,333.33
30,426.41
113,759.74 1,282,749.13
1,527,371.54
JUL
312,722.42
57,704.07
3,586.00 283,549.81 650,390.29
83,333.33
40,350.55
123,683.88 1,527,371.54
1,577,761.44
AUG
373,958.95
57,704.07
3,586.00 170,129.89
257,947.13
83,333.33
31,272.24
114,605.57 1,577,761.44
2,113,546.16
SEPT
124,822.05
57,704.07
3,586.00 756,132.83 935,072.95 -
83,333.33
37,395.89
120,729.22 2,113,546.16
2,250,764.06
OCT
268,402.55
57,704.07
3,586.00 415,873.06 93,352.44
83,333.33
12,482.20
95,815.53 2,250,764.06
3,090,021.48
NOV
386,646.45
57,704.07
3,586.00 340,259.77 100,504.74
83,333.33
26,840.26
110,173.59 3,090,021.48
2,886,495.45
DEC
694,914.89
57,704.07
3,586.00
348,984.38
400,048.57
83,333.33
38,664.64
121,997.97 2,886,495.45
2,865,002.22
83,333.33
69,491.49
152,824.82
2,865,002.22
3,112,225.97
YEAR 3
JAN
Net income
Supplies used
Inventories
Cash dividend
FEB
67,882.51
57,704.07
3,586.00 2,094,517.03 1,972,516.45 -
83,333.33
6,788.25
90,121.58 3,112,225.97
1,049,587.94
MAR
169,594.27
57,704.07
3,586.00 290,922.11 67,209.77 83,333.33
16,959.43
100,292.76 1,049,587.94
882,085.41
APR
290,802.55
57,704.07
3,586.00 349,106.53 4,185.92
83,333.33
29,080.25
112,413.58 882,085.41
765,485.91
MAY
373,017.79
57,704.07
3,586.00 232,737.69
194,398.17
83,333.33
37,301.78
120,635.11 765,485.91
839,248.97
JUN
377,246.95
57,704.07
3,586.00 431,365.02
83,333.33
37,724.70
121,058.03 839,248.97
1,149,555.96
JUL
478,958.71
57,704.07
3,586.00 290,922.11
242,154.67
83,333.33
47,895.87
131,229.20 1,149,555.96
1,260,481.43
AUG
385,705.29
57,704.07
3,586.00 290,922.11 730,745.46
83,333.33
38,570.53
121,903.86 1,260,481.43
1,869,323.03
SEPT
448,424.01
57,704.07
3,586.00 174,553.26
327,988.81
83,333.33
44,842.40
128,175.73 1,869,323.03
2,069,136.11
OCT
192,699.59
57,704.07
3,586.00 775,792.29 1,022,609.95 83,333.33
19,269.96
102,603.29 2,069,136.11
2,989,142.77
NOV
339,903.23
57,704.07
3,586.00 426,685.76 32,664.46
83,333.33
33,990.32
117,323.65 2,989,142.77
2,839,154.66
DEC
461,111.51
57,704.07
3,586.00 349,106.53 166,123.05
83,333.33
46,111.15
129,444.48 2,839,154.66
2,875,833.22
777,284.97
57,704.07
3,586.00
358,057.98
473,345.06
83,333.33
77,728.50
161,061.83
2,875,833.22
3,188,116.46
P a g e | 45
YEAR 4
JAN
Net income
Supplies used
Inventories
Cash dividend
FEB
135,594.48
57,704.07
3,586.00 2,154,211.07 1,964,498.52 -
240,133.23
57,704.07
3,586.00 299,358.85 5,107.55
83,333.33
13,559.45
96,892.78 3,188,116.46
1,126,725.16
MAR
364,733.90
57,704.07
3,586.00 359,230.62 59,621.35
83,333.33
24,013.32
107,346.65 1,126,725.16
1,014,270.95
APR
449,210.74
57,704.07
3,586.00 239,487.08
263,841.73
83,333.33
36,473.39
119,806.72 1,014,270.95
954,085.59
MAY
453,439.91
57,704.07
3,586.00 507,557.97
83,333.33
44,921.07
128,254.40 954,085.59
1,089,672.91
JUN
557,978.66
57,704.07
3,586.00 299,358.85
312,737.88
83,333.33
45,343.99
128,677.32 1,089,672.91
1,468,553.57
JUL
461,898.24
57,704.07
3,586.00 299,358.85 815,375.16
83,333.33
55,797.87
139,131.20 1,468,553.57
1,642,160.25
AUG
526,313.16
57,704.07
3,586.00 179,615.31
400,815.92
83,333.33
46,189.82
129,523.15 1,642,160.25
2,328,012.25
SEPT
263,050.09
57,704.07
3,586.00 798,290.26 1,115,458.42
83,333.33
52,631.32
135,964.65 2,328,012.25
2,592,863.53
OCT
414,399.99
57,704.07
3,586.00 439,059.64 29,458.41
83,333.33
26,305.01
109,638.34 2,592,863.53
3,598,683.61
NOV
539,000.66
57,704.07
3,586.00 359,230.62 233,888.11
83,333.33
41,440.00
124,773.33 3,598,683.61
3,503,368.69
DEC
864,220.51
57,704.07
3,586.00
368,441.66
549,896.92
83,333.33
53,900.07
137,233.40 3,503,368.69
3,600,023.40
83,333.33
86,422.05
169,755.38
3,600,023.40
3,980,164.94
YEAR 5
JAN
Net income
Supplies used
Inventories
Cash dividend
FEB
208,011.35
57,704.07
3,586.00 2,229,256.26 1,967,126.85
-
83,333.33
20,801.13
104,134.46 3,980,164.94
1,908,903.62
MAR
316,161.25
57,704.07
3,586.00 310,135.77 60,143.55
83,333.33
31,616.12
114,949.45 1,908,903.62
1,854,097.72
APR
445,095.29
57,704.07
3,586.00 372,162.92 127,050.44
83,333.33
44,509.53
127,842.86 1,854,097.72
1,853,305.30
MAY
532,461.05
57,704.07
3,586.00 248,108.61
338,470.50
83,333.33
53,246.10
136,579.43 1,853,305.30
2,055,196.36
JUN
536,690.21
57,704.07
3,586.00 590,808.28
83,333.33
53,669.02
137,002.35 2,055,196.36
2,509,002.29
JUL
644,840.11
57,704.07
3,586.00 310,135.77
388,822.41
83,333.33
64,484.01
147,817.34 2,509,002.29
2,750,007.36
AUG
545,148.55
57,704.07
3,586.00 310,135.77 909,402.38
83,333.33
54,514.85
137,848.18 2,750,007.36
3,521,561.56
SEPT
611,730.15
57,704.07
3,586.00 186,081.46
479,766.76
83,333.33
61,173.02
144,506.35 3,521,561.56
3,856,821.97
OCT
338,837.36
57,704.07
3,586.00 827,028.71 1,219,984.14
83,333.33
33,883.74
117,217.07 3,856,821.97
4,959,589.04
NOV
495,483.61
57,704.07
3,586.00 454,865.79 94,735.88
83,333.33
49,548.36
132,881.69 4,959,589.04
4,921,443.23
DEC
624,417.65
57,704.07
3,586.00 372,162.92 306,372.80
83,333.33
62,441.77
145,775.10 4,921,443.23
5,082,040.94
961,193.17
57,704.07
3,586.00
381,705.56
633,605.67
83,333.33
96,119.32
179,452.65
5,082,040.94
5,536,193.96
P a g e | 46
5.3 balance sheet

Year1
Cash
Inventory
Property, Plant , and Equipment
Accumulated Depreciation
Total Assets
long-term liabilities
Common stock
Retained Earnings
Total liabilities & equity
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2,941,020.67
2,670,782.02
2,449,264.78
2,409,468.43
2,595,435.12
2,591,432.37
3,062,457.57
3,143,577.60
3,911,706.67
3,659,581.64
3,585,652.81
3,774,738.40
1,664,676.00
1,942,122.00
2,275,057.20
2,497,014.00
2,497,014.00
2,774,460.00
2,497,014.00
2,663,481.60
1,923,625.60
2,330,546.40
2,663,481.60
3,004,953.60
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
57,704.07 115,408.14 173,112.21 230,816.28 288,520.35 346,224.42 403,928.49 461,632.56 519,336.63 577,040.70 634,744.77 692,448.84
9,829,936.60
9,779,439.88
9,833,153.77
9,957,610.15 10,085,872.77 10,301,611.95 10,437,487.08 10,627,370.64 10,597,939.64 10,695,031.34 10,896,333.64 11,369,187.16
4,916,666.67
4,833,333.34
4,750,000.01
4,666,666.68
4,583,333.35
4,500,000.02
4,416,666.69
4,333,333.36
4,250,000.03
4,166,666.70
4,083,333.37
4,000,000.04
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
86,730.07 53,893.46
83,153.76
290,943.47
502,539.42
801,611.93
1,020,820.39
1,294,037.28
1,347,939.61
1,528,364.64
1,813,000.27
2,369,187.12
9,829,936.60
9,779,439.88
9,833,153.77
9,957,610.15 10,085,872.77 10,301,611.95 10,437,487.08 10,627,370.64 10,597,939.64 10,695,031.34 10,896,333.64 11,369,187.16
Year2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
5,054,843.41
4,837,061.17
4,668,988.47
4,686,550.78
4,934,759.20
4,988,735.10
5,528,105.83
5,668,909.73
6,511,753.15
6,311,813.13
6,293,905.89
6,544,715.65
Inventory
1,701,298.87
1,984,848.68
2,325,108.46
2,551,948.31
2,551,948.31
2,835,498.12
2,551,948.31
2,722,078.20
1,965,945.36
2,381,818.42
2,722,078.20
3,071,062.58
Property, Plant , and Equipment 5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
750,152.91 807,856.98 865,561.05 923,265.12 980,969.19 - 1,038,673.26 - 1,096,377.33 - 1,154,081.40 - 1,211,785.47 - 1,269,489.54 - 1,327,193.61 - 1,384,897.68
Total Assets
11,287,933.37 11,295,996.87 11,410,479.88 11,597,177.97 11,787,682.32 12,067,503.96 12,265,620.80 12,518,850.53 12,547,857.04 12,706,086.01 12,970,734.48 13,512,824.55
3,916,666.71
3,833,333.38
3,750,000.05
3,666,666.72
3,583,333.39
3,500,000.06
3,416,666.73
3,333,333.40
3,250,000.07
3,166,666.74
3,083,333.41
3,000,000.08
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
2,371,266.66
2,462,663.49
2,660,479.83
2,930,511.25
3,204,348.93
3,567,503.90
3,848,954.07
4,185,517.13
4,297,856.97
4,539,419.27
4,887,401.07
5,512,824.47
Total liabilities & equity11,287,933.37 11,295,996.87 11,410,479.88 11,597,177.97 11,787,682.32 12,067,503.96 12,265,620.80 12,518,850.53 12,547,857.04 12,706,086.01 12,970,734.48 13,512,824.55
Year3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
7,905,710.58
7,741,794.06
7,628,780.56
7,706,129.62
8,020,022.62
8,134,534.10
8,746,961.70
8,950,360.78
9,873,953.44
9,727,551.33
9,767,815.90 10,083,685.14
Inventory
1,745,532.64
2,036,454.75
2,385,561.28
2,618,298.96
2,618,298.96
2,909,221.07
2,618,298.96
2,792,852.23
2,017,059.94
2,443,745.70
2,792,852.23
3,150,910.21
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
- 1,442,601.75 - 1,500,305.82 - 1,558,009.89 - 1,615,713.96 - 1,673,418.03 - 1,731,122.10 - 1,788,826.17 - 1,846,530.24 - 1,904,234.31 - 1,961,938.38 - 2,019,642.45 - 2,077,346.52
Total Assets
13,490,585.48 13,559,886.99 13,738,275.95 13,990,658.63 14,246,847.56 14,594,577.07 14,858,378.49 15,178,626.77 15,268,723.08 15,491,302.65 15,822,969.68 16,439,192.83
2,916,666.75
2,833,333.42
2,750,000.09
2,666,666.76
2,583,333.43
2,500,000.10
2,416,666.77
2,333,333.44
2,250,000.11
2,166,666.78
2,083,333.45
2,000,000.12
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
5,573,918.73
5,726,553.57
5,988,275.86
6,323,991.87
6,663,514.13
7,094,576.97
7,441,711.72
7,845,293.33
8,018,722.97
8,324,635.87
8,739,636.23
9,439,192.71
P a g e | 47
Year4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
11,534,848.03 11,425,979.83 11,369,380.46 11,508,553.79 11,891,020.45 12,068,213.14 12,757,651.14 13,026,088.42 14,035,494.50 13,943,765.59 14,044,006.30 14,427,733.84
Inventory
1,796,153.09
2,095,511.94
2,454,742.56
2,694,229.63
2,694,229.63
2,993,588.48
2,694,229.63
2,873,844.94
2,075,554.68
2,514,614.33
2,873,844.94
3,242,286.60
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
- 2,135,050.59 - 2,192,754.66 - 2,250,458.73 - 2,308,162.80 - 2,365,866.87 - 2,423,570.94 - 2,481,275.01 - 2,538,979.08 - 2,596,683.15 - 2,654,387.22 - 2,712,091.29 - 2,769,795.36
Total Assets
16,477,894.53 16,610,681.11 16,855,608.29 17,176,564.63 17,501,327.21 17,920,174.68 18,252,549.77 18,642,898.28 18,796,310.03 19,085,936.69 19,487,703.96 20,182,169.09
1,916,666.79
1,833,333.46
1,750,000.13
1,666,666.80
1,583,333.47
1,500,000.14
1,416,666.81
1,333,333.48
1,250,000.15
1,166,666.82
1,083,333.49
1,000,000.16
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
9,561,227.74
9,777,347.65 10,105,608.16 10,509,897.83 10,917,993.74 11,420,174.54 11,835,882.96 12,309,564.80 12,546,309.88 12,919,269.87 13,404,370.47 14,182,168.93
Year5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
15,970,786.80 15,919,566.89 15,922,360.48 16,127,837.54 16,585,229.48 16,829,820.55 17,604,960.75 17,943,807.16 19,050,160.24 19,015,600.44 19,179,784.14 19,637,522.97
Inventory
1,860,814.60
2,170,950.37
2,543,113.29
2,791,221.90
2,791,221.90
3,101,357.67
2,791,221.90
2,977,303.36
2,150,274.65
2,605,140.44
2,977,303.36
3,359,008.92
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
- 2,827,499.43 - 2,885,203.50 - 2,942,907.57 - 3,000,611.64 - 3,058,315.71 - 3,116,019.78 - 3,173,723.85 - 3,231,427.92 - 3,289,131.99 - 3,346,836.06 - 3,404,540.13 - 3,462,244.20
Total Assets
20,286,045.97 20,487,257.76 20,804,510.19 21,200,391.80 21,600,079.67 22,097,102.44 22,504,402.80 22,971,626.61 23,193,246.90 23,555,848.82 24,034,491.37 24,816,231.69
916,666.83
833,333.50
750,000.17
666,666.84
583,333.51
500,000.18
416,666.85
333,333.52
250,000.19
166,666.86
83,333.53 0.00
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
14,369,379.14 14,653,924.26 15,054,510.02 15,533,724.96 16,016,746.16 16,597,102.26 17,087,735.95 17,638,293.09 17,943,246.71 18,389,181.96 18,951,157.84 19,816,231.69
P a g e | 48
Chapter 6
Administration
6.1 indirect costs
Unit
Price/Unit
Total
Note
Pen
12
6
65.00
10.00
780.00
60.00
Bill
12
45.00
540.00
File
Siccor
Hilight Pen
5
1
2
58.00
65.00
26.00
290.00
65.00
52.00
Paper Machine
120.00
120.00
Tissue
55.00
440.00
Cabage Bag
70.00
280.00
Cabage
59.00
177.00
Mop
138.00
414.00
Bloom
Bathroom
Cleaner
20.00
100.00
65.00
Floor Cleaner
Glass Cleaner
2
1
84.00
35.00
65.00
168.00
35.00
3,586.00
P a g e | 49
6.2 direct cost
Meat
Shrimp
Oyster
banana squid
Squid ( octopus )
ruby fish
Crab stick
Chicken (full wings)
Chicken (meat)
chicken drum stick
third floor pork
drilled pork
CP nugget
Nz Frozen sheep
sheep's leg
cheese
bacon
toasts
bavalian legs pig
salmon
Price/Kg.
380
155
169
149
78
28
89
82
59
106
114
209
620
375
120
300
97
200
800
Vage
long chinese letture
chinese cabbage
cheery tomato
red cabbage
white morning glory
radish
small snow pea
fresh peper
mint leaf
large red chili
bloccoli
asparagas
needle mushroom
lemon
black tomato
golden pumkin
spanish
Total
4130
Total Direct cost
6840 Price/Person
Price/Kg.
49
45
56
99
105
42
90
89
299
125
60
49
60
49
120
97
45
1479
360.3684
Fruit
honey murcott orange
dragon fruit
kiwi
fuji apple
papaya
water melon
banana
Price/Kg.
59
52
65
89
32
50
39
Drink
Price/bottom
black
1199
red
699
champange
4000
wine ( aus. )
2180
wine ( france'72)
5280
wine ( france'55)
9980
386
23338
P a g e | 50
Chapter 7
Finance
7.1 payback period
5,000,000.00
1 362,500.00
83,333.33
4,916,666.67
2 356,458.33
83,333.33
4,833,333.34
3 350,416.67
83,333.33
4,750,000.01
4 344,375.00
83,333.33
4,666,666.68
5 338,333.33
83,333.33
4,583,333.35
6 332,291.67
83,333.33
4,500,000.02
7 326,250.00
83,333.33
4,416,666.69
8 320,208.34
83,333.33
4,333,333.36
9 314,166.67
83,333.33
4,250,000.03
10 308,125.00
83,333.33
4,166,666.70
11 302,083.34
83,333.33
4,083,333.37
12 296,041.67
83,333.33
4,000,000.04
13 290,000.00
83,333.33
3,916,666.71
14 283,958.34
83,333.33
3,833,333.38
15 277,916.67
83,333.33
3,750,000.05
16 271,875.00
83,333.33
3,666,666.72
17 265,833.34
83,333.33
3,583,333.39
18 259,791.67
83,333.33
3,500,000.06
19 253,750.00
83,333.33
3,416,666.73
20 247,708.34
83,333.33
3,333,333.40
21 241,666.67
22
83,333.33
3,250,000.07
3,166,666.74
P a g e | 51
235,625.01
83,333.33
23 229,583.34
83,333.33
3,083,333.41
24 223,541.67
83,333.33
3,000,000.08
25 217,500.01
83,333.33
2,916,666.75
26 211,458.34
83,333.33
2,833,333.42
27 205,416.67
83,333.33
2,750,000.09
28 199,375.01
83,333.33
2,666,666.76
29 193,333.34
83,333.33
2,583,333.43
30 187,291.67
83,333.33
2,500,000.10
31 181,250.01
83,333.33
2,416,666.77
32 175,208.34
83,333.33
2,333,333.44
33 169,166.67
83,333.33
2,250,000.11
34 163,125.01
83,333.33
2,166,666.78
35 157,083.34
83,333.33
2,083,333.45
36 151,041.68
83,333.33
2,000,000.12
37 145,000.01
83,333.33
1,916,666.79
38 138,958.34
83,333.33
1,833,333.46
39 132,916.68
83,333.33
1,750,000.13
40 126,875.01
83,333.33
1,666,666.80
41 120,833.34
83,333.33
1,583,333.47
42 114,791.68
83,333.33
1,500,000.14
43 108,750.01
83,333.33
1,416,666.81
44 102,708.34
83,333.33
1,333,333.48
45
96,666.68
83,333.33
1,250,000.15
46
90,625.01
83,333.33
1,166,666.82
47
84,583.34
83,333.33
1,083,333.49
P a g e | 52
48
78,541.68
83,333.33
1,000,000.16
49
72,500.01
83,333.33
916,666.83
50
66,458.35
83,333.33
833,333.50
51
60,416.68
83,333.33
750,000.17
52
54,375.01
83,333.33
666,666.84
53
48,333.35
83,333.33
583,333.51
54
42,291.68
83,333.33
500,000.18
55
36,250.01
83,333.33
416,666.85
56
30,208.35
83,333.33
333,333.52
57
24,166.68
83,333.33
250,000.19
58
18,125.01
83,333.33
166,666.86
59
12,083.35
83,333.33
60
6,041.68
83,333.53
83,333.53
-
P a g e | 53
Chapter 8
Risk Management
External Risk
- Politic
The political factors that mainly affected to our firm is that the labor issue
regarding to wage and salary settlement. Most of firms were forced to raise
labor salary according to economy growth index (Thai policy.). To resolve the
problems, company must set the cost and revenue through the finance details to
make the most appropriate rate of revenue and expenses.
- Economic
The economic stability today affects to restaurant management.
Consumers may be unwilling to spend much on food in a poor economy.
Earnings in the industry are affected by low sales and the high price of food
commodities. Moreover, the restaurant industry is a high unemployment rate
and increased operational costs. If occur economic problem or income reduce,
people will increase more carefully to spend money many businesses will lose
of sale, that may risk to small and new business. We will solve problems by set
promotion to motivate customer to our restaurant such as, get one by one.
- Socio-cultural
For the socio risk about some of people doesnt consume some foods
Example Thai Muslim dont consume pork meat. We will solve problem by set
zone for customers who dont consume pork meat and some foods when they
requite.
P a g e | 54
Internal Risk
- Strategic Risk
Employees have not enough knowledge about information of restaurant
and they have not efficiency and effective so, we will develop to employees by
train to employees twice per month for increase efficiency of our restaurant and
response to satisfy of customer.
- Marketing Risk
Restaurant industry is that easy to launch and if some entrepreneurs can
make their service better than the other it will make them can get more benefit.
So, we have to develop our restaurant by improve our food, atmosphere in
restaurant, and service to better than competitor for satisfy of customer.
- Operational Risk
Our restaurant has weakness in attract to customer because our restaurant
is new restaurant so, we will set to promotion better than competitor for
response to satisfy of customer such as discount for ten persons per days
Compliance Risk
Compliance risk is the current and prospective risk to earnings or capital
arising from violations of, or nonconformance with, laws, rules, regulations,
prescribed practices, internal policies, and procedures, or ethical standards. Our
restaurant must be the method of production our foods and drink must clean and
sanitarian. In Service our employees must has ethics on customer service.
Advertising should correct with the law is the way to should not saying about
the name of other company, must not say about our product better than the
competitors.
P a g e | 55
- Health
Our restaurant has social insurance for our employees because of
according to the law that our restaurant has more than one staff, so we have to
apply social insurance. Insurance has benefits to staff in case of injury or illness,
disability, die, maternity, children welfare, old age, and unemployed. By the
way, if employee has less of injure or illness or accident during work, in our
restaurant have medical box
- Safety
Our restaurant has a good safety for customer in the restaurant and
everyone in company. We have security for take care and observe unusual thing
in the restaurant and bar. We will inspect damaged of tables and chairs regularly
or unstable items removed from service until repairs have been completed. We
keep more money in the bank and we keep the importance information in
security box, for reduce risk someone want to steal the information.
P a g e | 56
Sales decrease 5 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
854,145.00
83,106.00
146,718.00
410,400.00
111,834.00
162,518.40
204,789.60
1,973,511.00
996,502.50
96,957.00
171,171.00
478,800.00
130,473.00
189,604.80
238,921.20
2,302,429.50
1,167,331.50
113,578.20
200,514.60
560,880.00
152,839.80
222,108.48
279,879.12
2,697,131.70
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,423,575.00
138,510.00
244,530.00
684,000.00
186,390.00
270,864.00
341,316.00
3,289,185.00
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,366,632.00
132,969.60
234,748.80
656,640.00
178,934.40
260,029.44
327,663.36
3,157,617.60
987,012.00
96,033.60
169,540.80
474,240.00
129,230.40
187,799.04
236,645.76
2,280,501.60
1,195,803.00
116,348.40
205,405.20
574,560.00
156,567.60
227,525.76
286,705.44
2,762,915.40
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 190,599.07
- 190,599.07
- 190,599.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
69,058.90
20,717.67
48,341.23
4,834.12
43,507.11
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
75,580.97
22,674.29
52,906.68
5,290.67
47,616.01
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
174,021.43
52,206.43
121,815.00
12,181.50
109,633.50
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
180,063.10
54,018.93
126,044.17
12,604.42
113,439.75
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
301,603.27
90,480.98
211,122.29
21,112.23
190,010.06
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
192,146.43
57,643.93
134,502.50
13,450.25
121,052.25
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
267,487.20
80,246.16
187,241.04
18,724.10
168,516.93
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
34,467.14
10,340.14
24,126.99
2,412.70
21,714.30
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
140,972.33
42,291.70
98,680.63
9,868.06
88,812.57
NOV
DEC
Total
1,366,632.00
132,969.60
234,748.80
656,640.00
178,934.40
260,029.44
327,663.36
3,157,617.60
1,822,176.00
177,292.80
312,998.40
875,520.00
238,579.20
346,705.92
436,884.48
4,210,156.80
15,023,461.50
1,461,742.20
2,580,606.60
7,218,480.00
1,967,035.80
2,858,518.08
3,602,021.52
34,711,865.70
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
285,612.20
85,683.66
199,928.54
19,992.85
179,935.68
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
661,249.06
198,374.72
462,874.34
46,287.43
416,586.91
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
1,984,610.88
652,562.99
1,332,047.90
152,264.70
1,179,783.20
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 57
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
872,936.19
84,934.33
149,945.80
419,428.80
114,294.35
166,093.80
209,294.97
2,016,928.24
1,018,425.56
99,090.05
174,936.76
489,333.60
133,343.41
193,776.11
244,177.47
2,353,082.95
1,193,012.79
116,076.92
204,925.92
573,219.36
156,202.28
226,994.87
286,036.46
2,756,468.60
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,454,893.65
141,557.22
249,909.66
699,048.00
190,490.58
276,823.01
348,824.95
3,361,547.07
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,396,697.90
135,894.93
239,913.27
671,086.08
182,870.96
265,750.09
334,871.95
3,227,085.19
1,008,726.26
98,146.34
173,270.70
484,673.28
132,073.47
191,930.62
241,851.97
2,330,672.64
1,222,110.67
118,908.06
209,924.11
587,200.32
160,012.09
232,531.33
293,012.96
2,823,699.54
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
102,853.27
30,855.98
71,997.29
7,199.73
64,797.56
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
21,227.87
6,368.36
14,859.51
1,485.95
13,373.56
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
168,916.89
50,675.07
118,241.82
11,824.18
106,417.64
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
269,390.13
80,817.04
188,573.09
18,857.31
169,715.78
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
275,431.80
82,629.54
192,802.26
19,280.23
173,522.03
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
399,512.93
119,853.88
279,659.05
27,965.91
251,693.15
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
287,515.13
86,254.54
201,260.59
20,126.06
181,134.53
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
364,380.48
109,314.14
255,066.34
25,506.63
229,559.70
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
55,650.23
16,695.07
38,955.16
3,895.52
35,059.65
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
234,816.45
70,444.94
164,371.52
16,437.15
147,934.36
NOV
DEC
Total
1,396,697.90
135,894.93
239,913.27
671,086.08
182,870.96
265,750.09
334,871.95
3,227,085.19
1,862,263.87
181,193.24
319,884.36
894,781.44
243,827.94
354,333.45
446,495.94
4,302,780.25
15,353,977.65
1,493,900.53
2,637,379.95
7,377,286.56
2,010,310.59
2,921,405.48
3,681,265.99
35,475,526.75
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
382,505.48
114,751.64
267,753.83
26,775.38
240,978.45
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
766,273.44
229,882.03
536,391.41
53,639.14
482,752.27
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
3,122,767.57
936,830.27
2,185,937.30
218,593.73
1,967,343.57
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 58
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
895,632.53
87,142.62
153,844.39
430,333.95
117,266.00
170,412.24
214,736.64
2,069,368.38
1,044,904.62
101,666.40
179,485.12
502,056.27
136,810.33
198,814.28
250,526.08
2,414,263.11
1,224,031.13
119,094.92
210,254.00
588,123.06
160,263.53
232,896.73
293,473.41
2,828,136.78
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,492,720.88
145,237.71
256,407.31
717,223.25
195,443.34
284,020.41
357,894.40
3,448,947.29
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,433,012.05
139,428.20
246,151.02
688,534.32
187,625.60
272,659.59
343,578.62
3,310,989.40
1,034,953.15
100,698.14
177,775.74
497,274.79
135,507.38
196,920.81
248,140.12
2,391,270.12
1,253,885.54
121,999.67
215,382.14
602,467.53
164,172.40
238,577.14
300,631.30
2,897,115.73
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
11,939.11
3,581.73
8,357.38
835.74
7,521.64
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
115,211.05
34,563.31
80,647.73
8,064.77
72,582.96
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
266,582.90
79,974.87
186,608.03
18,660.80
167,947.23
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
369,511.37
110,853.41
258,657.96
25,865.80
232,792.16
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
375,553.03
112,665.91
262,887.12
26,288.71
236,598.41
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
502,703.19
150,810.96
351,892.23
35,189.22
316,703.01
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
387,636.36
116,290.91
271,345.46
27,134.55
244,210.91
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
466,343.13
139,902.94
326,440.19
32,644.02
293,796.17
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
149,428.81
44,828.64
104,600.17
10,460.02
94,140.15
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
333,096.27
99,928.88
233,167.39
23,316.74
209,850.65
NOV
DEC
Total
1,433,012.05
139,428.20
246,151.02
688,534.32
187,625.60
272,659.59
343,578.62
3,310,989.40
1,910,682.73
185,904.27
328,201.36
918,045.76
250,167.47
363,546.12
458,104.83
4,414,652.54
15,753,181.07
1,532,741.94
2,705,951.82
7,569,096.01
2,062,578.66
2,997,362.02
3,776,978.91
36,397,890.44
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
484,468.13
145,340.44
339,127.69
33,912.77
305,214.92
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
878,056.97
263,417.09
614,639.88
61,463.99
553,175.89
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
4,316,652.09
1,294,995.63
3,021,656.46
302,165.65
2,719,490.82
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 59
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
921,605.87
89,669.76
158,305.87
442,813.63
120,666.72
175,354.20
220,964.00
2,129,380.06
1,075,206.85
104,614.72
184,690.19
516,615.91
140,777.83
204,579.90
257,791.34
2,484,276.74
1,259,528.03
122,548.67
216,351.36
605,178.63
164,911.18
239,650.74
301,984.14
2,910,152.75
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,536,009.79
149,449.60
263,843.12
738,022.72
201,111.19
292,257.00
368,273.34
3,548,966.77
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,474,569.40
143,471.62
253,289.40
708,501.81
193,066.74
280,566.72
353,542.40
3,407,008.09
1,064,966.79
103,618.39
182,931.23
511,695.75
139,437.09
202,631.52
255,336.18
2,460,616.96
1,290,248.22
125,537.67
221,628.22
619,939.09
168,933.40
245,495.88
309,349.60
2,981,132.08
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
81,633.76
24,490.13
57,143.63
5,714.36
51,429.27
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
212,296.07
63,688.82
148,607.25
14,860.72
133,746.52
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
367,882.50
110,364.75
257,517.75
25,751.78
231,765.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
473,620.68
142,086.20
331,534.48
33,153.45
298,381.03
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
479,662.35
143,898.70
335,763.64
33,576.36
302,187.28
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
610,324.65
183,097.40
427,227.26
42,722.73
384,504.53
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
491,745.68
147,523.70
344,221.97
34,422.20
309,799.78
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
572,559.73
171,767.92
400,791.81
40,079.18
360,712.63
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
246,279.69
73,883.91
172,395.78
17,239.58
155,156.20
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
435,098.29
130,529.49
304,568.81
30,456.88
274,111.93
NOV
DEC
Total
1,474,569.40
143,471.62
253,289.40
708,501.81
193,066.74
280,566.72
353,542.40
3,407,008.09
1,966,092.53
191,295.49
337,719.20
944,669.08
257,422.33
374,088.96
471,389.87
4,542,677.46
16,210,023.32
1,577,191.46
2,784,424.43
7,788,599.79
2,122,393.44
3,084,285.52
3,886,511.30
37,453,429.26
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
590,684.73
177,205.42
413,479.31
41,347.93
372,131.38
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
995,512.44
298,653.73
696,858.71
69,685.87
627,172.84
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
5,557,300.56
1,667,190.17
3,890,110.39
389,011.04
3,501,099.35
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 60
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
954,783.69
92,897.87
164,004.89
458,754.92
125,010.72
181,666.95
228,918.71
2,206,037.74
1,113,914.30
108,380.85
191,339.03
535,214.08
145,845.84
211,944.77
267,071.82
2,573,710.70
1,304,871.04
126,960.43
224,140.01
626,965.06
170,847.98
248,278.16
312,855.57
3,014,918.25
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,591,306.14
154,829.79
273,341.48
764,591.54
208,351.19
302,778.25
381,531.18
3,676,729.57
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,527,653.90
148,636.60
262,407.82
734,007.88
200,017.15
290,667.12
366,269.93
3,529,660.39
1,103,305.59
107,348.65
189,516.76
530,116.80
144,456.83
209,926.25
264,528.28
2,549,199.17
1,336,697.16
130,057.02
229,606.84
642,256.89
175,015.00
254,333.73
320,486.19
3,088,452.84
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
181,051.82
54,315.54
126,736.27
12,673.63
114,062.64
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
316,200.47
94,860.14
221,340.33
22,134.03
199,206.29
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
477,170.51
143,151.15
334,019.36
33,401.94
300,617.42
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
586,497.76
175,949.33
410,548.43
41,054.84
369,493.59
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
592,539.43
177,761.83
414,777.60
41,477.76
373,299.84
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
727,688.08
218,306.42
509,381.65
50,938.17
458,443.49
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
604,622.76
181,386.83
423,235.93
42,323.59
380,912.34
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
688,128.62
206,438.59
481,690.03
48,169.00
433,521.03
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
349,885.00
104,965.50
244,919.50
24,491.95
220,427.55
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
545,283.57
163,585.07
381,698.50
38,169.85
343,528.65
NOV
DEC
Total
1,527,653.90
148,636.60
262,407.82
734,007.88
200,017.15
290,667.12
366,269.93
3,529,660.39
2,036,871.86
198,182.13
349,877.09
978,677.17
266,689.53
387,556.16
488,359.91
4,706,213.85
16,793,584.16
1,633,970.35
2,884,663.71
8,068,989.39
2,198,799.61
3,195,319.80
4,026,425.70
38,801,752.72
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
706,253.62
211,876.09
494,377.53
49,437.75
444,939.78
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
1,125,437.63
337,631.29
787,806.34
78,780.63
709,025.71
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
6,900,759.26
2,070,227.78
4,830,531.48
483,053.15
4,347,478.33
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 61
Sales decrease 10 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
809,190.00
78,732.00
138,996.00
388,800.00
105,948.00
153,964.80
194,011.20
1,869,642.00
944,055.00
91,854.00
162,162.00
453,600.00
123,606.00
179,625.60
226,346.40
2,181,249.00
1,105,893.00
107,600.40
189,961.20
531,360.00
144,795.60
210,418.56
265,148.64
2,555,177.40
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,294,704.00
125,971.20
222,393.60
622,080.00
169,516.80
246,343.68
310,417.92
2,991,427.20
935,064.00
90,979.20
160,617.60
449,280.00
122,428.80
177,914.88
224,190.72
2,160,475.20
1,132,866.00
110,224.80
194,594.40
544,320.00
148,327.20
215,550.72
271,615.68
2,617,498.80
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 294,468.07
- 294,468.07
- 294,468.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
190,239.40
57,071.82
133,167.58
13,316.76
119,850.82
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
- 66,373.33
- 19,912.00
- 46,461.33
4,646.13
- 41,815.20
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
18,217.93
5,465.38
12,752.55
1,275.26
11,477.30
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
24,259.60
7,277.88
16,981.72
1,698.17
15,283.55
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
128,488.27
38,546.48
89,941.79
8,994.18
80,947.61
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
36,342.93
10,902.88
25,440.05
2,544.01
22,896.05
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
101,296.80
30,389.04
70,907.76
7,090.78
63,816.98
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
- 154,493.54
- 46,348.06
- 108,145.47
- 10,814.55
- 97,330.93
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
4,444.27
1,333.28
3,110.99
311.10
2,799.89
NOV
DEC
Total
1,294,704.00
125,971.20
222,393.60
622,080.00
169,516.80
246,343.68
310,417.92
2,991,427.20
1,726,272.00
167,961.60
296,524.80
829,440.00
226,022.40
328,458.24
413,890.56
3,988,569.60
14,232,753.00
1,384,808.40
2,444,785.20
6,838,560.00
1,863,507.60
2,708,069.76
3,412,441.44
32,884,925.40
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
119,421.80
35,826.54
83,595.26
8,359.53
75,235.73
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
439,661.86
131,898.56
307,763.30
30,776.33
276,986.97 -
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
157,670.58
135,641.60
22,028.99
31,649.71
9,620.72
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 62
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
826,992.18
80,464.10
142,053.91
397,353.60
108,278.86
157,352.03
198,279.45
1,910,774.12
964,824.21
93,874.79
165,729.56
463,579.20
126,325.33
183,577.36
231,326.02
2,229,236.48
1,130,222.65
109,967.61
194,140.35
543,049.92
147,981.10
215,047.77
270,981.91
2,611,391.30
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,323,187.49
128,742.57
227,286.26
635,765.76
173,246.17
251,763.24
317,247.11
3,057,238.60
955,635.41
92,980.74
164,151.19
459,164.16
125,122.23
181,829.01
229,122.92
2,208,005.65
1,157,789.05
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,843,672.08
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
209,007.39
62,702.22
146,305.17
14,630.52
131,674.65
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
102,618.61
30,785.58
71,833.02
7,183.30
64,649.72
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
23,839.60
7,151.88
16,687.72
1,668.77
15,018.95
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
110,158.96
33,047.69
77,111.27
7,711.13
69,400.14
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
116,200.62
34,860.19
81,340.44
8,134.04
73,206.39
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
222,589.40
66,776.82
155,812.58
15,581.26
140,231.32
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
128,283.95
38,485.19
89,798.77
8,979.88
80,818.89
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
194,533.89
58,360.17
136,173.72
13,617.37
122,556.35
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
- 67,016.75
- 20,105.02
- 46,911.72
4,691.17
- 42,220.55
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
254,788.99
76,436.70
178,352.29
17,835.23
160,517.06
NOV
DEC
Total
1,323,187.49
128,742.57
227,286.26
635,765.76
173,246.17
251,763.24
317,247.11
3,057,238.60
1,764,249.98
171,656.76
303,048.35
847,687.68
230,994.89
335,684.32
422,996.15
4,076,318.13
14,545,873.57
1,427,790.82
2,520,667.75
7,050,818.88
1,921,348.14
2,792,124.28
3,518,358.62
33,776,982.06
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
212,658.89
63,797.67
148,861.22
14,886.12
133,975.10
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
539,811.32
161,943.40
377,867.92
37,786.79
340,081.13
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
1,424,222.88
427,266.86
996,956.02
99,695.60
897,260.42
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 63
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
848,493.98
82,556.17
145,747.31
407,684.79
111,094.11
161,443.18
203,434.71
1,960,454.25
989,909.64
96,315.53
170,038.53
475,632.26
129,609.79
188,350.37
237,340.50
2,287,196.63
1,159,608.43
112,826.77
199,188.00
557,169.22
151,828.61
220,639.01
278,027.44
2,679,287.48
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,357,590.36
132,089.87
233,195.70
652,295.67
177,750.57
258,309.09
325,495.54
3,136,726.80
980,481.93
95,398.24
168,419.12
471,102.43
128,375.41
186,556.56
235,080.11
2,265,413.80
1,187,891.57
115,578.64
204,046.24
570,758.71
155,531.75
226,020.45
284,808.60
2,744,635.95
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
120,853.24
36,255.97
84,597.27
8,459.73
76,137.54
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
11,855.43
3,556.63
8,298.80
829.88
7,468.92
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
117,733.60
35,320.08
82,413.52
8,241.35
74,172.17
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
206,140.18
61,842.05
144,298.12
14,429.81
129,868.31
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
212,181.84
63,654.55
148,527.29
14,852.73
133,674.56
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
321,179.65
96,353.89
224,825.75
22,482.58
202,343.18
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
224,265.18
67,279.55
156,985.62
15,698.56
141,287.06
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
292,080.53
87,624.16
204,456.37
20,445.64
184,010.73
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
23,572.49
7,071.75
16,500.74
1,650.07
14,850.67
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
180,616.49
54,184.95
126,431.54
12,643.15
113,788.39
NOV
DEC
Total
1,357,590.36
132,089.87
233,195.70
652,295.67
177,750.57
258,309.09
325,495.54
3,136,726.80
1,810,120.48
176,119.83
310,927.60
869,727.56
237,000.76
344,412.11
433,994.05
4,182,302.40
14,924,066.28
1,452,071.31
2,563,533.31
7,170,722.54
1,954,021.89
2,839,606.12
3,578,190.55
34,482,212.00
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
310,205.53
93,061.66
217,143.87
21,714.39
195,429.48
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
645,706.84
193,712.05
451,994.79
45,199.48
406,795.31
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
2,400,973.65
720,292.09
1,680,681.55
168,068.16
1,512,613.40
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 64
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
873,100.30
84,950.30
149,973.99
419,507.65
114,315.84
166,125.03
209,334.32
2,017,307.42
1,018,617.02
99,108.68
174,969.65
489,425.59
133,368.47
193,812.54
244,223.37
2,353,525.33
1,193,237.08
116,098.74
204,964.45
573,327.13
156,231.64
227,037.54
286,090.24
2,756,986.81
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,396,960.48
135,920.48
239,958.38
671,212.24
182,905.34
265,800.05
334,934.91
3,227,691.88
1,008,915.90
98,164.79
173,303.27
484,764.40
132,098.30
191,966.70
241,897.43
2,331,110.80
1,222,340.42
118,930.42
209,963.58
587,310.71
160,042.17
232,575.04
293,068.05
2,824,230.39
1,396,960.48
135,920.48
239,958.38
671,212.24
182,905.34
265,800.05
334,934.91
3,227,691.88
1,862,613.98
181,227.31
319,944.50
894,949.66
243,873.78
354,400.06
446,579.88
4,303,589.17
15,356,864.20
1,494,181.38
2,637,875.77
7,378,673.49
2,010,688.53
2,921,954.70
3,681,958.07
35,482,196.14
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
30,438.87
9,131.66
21,307.21
2,130.72
19,176.49
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
81,544.66
24,463.40
57,081.26
5,708.13
51,373.14
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
214,716.57
64,414.97
150,301.60
15,030.16
135,271.44
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
305,511.73
91,653.52
213,858.21
21,385.82
192,472.39
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
311,553.39
93,466.02
218,087.38
21,808.74
196,278.64
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
423,536.93
127,061.08
296,475.85
29,647.58
266,828.26
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
323,636.73
97,091.02
226,545.71
22,654.57
203,891.14
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
393,243.51
117,973.05
275,270.46
27,527.05
247,743.41
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
116,773.53
35,032.06
81,741.47
8,174.15
73,567.33
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
278,196.61
83,458.98
194,737.62
19,473.76
175,263.86
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
411,368.51
123,410.55
287,957.96
28,795.80
259,162.16
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
756,424.15
226,927.25
529,496.91
52,949.69
476,547.22
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
3,586,067.44
1,075,820.23
2,510,247.21
251,024.72
2,259,222.49
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 65
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
904,531.91
88,008.51
155,373.05
434,609.93
118,431.21
172,105.53
216,870.35
2,089,930.49
1,055,287.23
102,676.60
181,268.56
507,044.92
138,169.74
200,789.79
253,015.41
2,438,252.24
1,236,193.61
120,278.30
212,343.17
593,966.90
161,855.98
235,210.89
296,389.48
2,856,238.34
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,447,251.06
140,813.62
248,596.88
695,375.88
189,489.93
275,368.85
346,992.57
3,343,888.79
1,045,236.88
101,698.72
179,542.19
502,215.92
136,853.84
198,877.50
250,605.74
2,415,030.79
1,266,344.68
123,211.91
217,522.27
608,453.90
165,803.69
240,947.74
303,618.50
2,925,902.69
1,447,251.06
140,813.62
248,596.88
695,375.88
189,489.93
275,368.85
346,992.57
3,343,888.79
1,929,668.08
187,751.49
331,462.51
927,167.85
252,653.24
367,158.47
462,656.76
4,458,518.38
15,909,711.31
1,547,971.91
2,732,839.30
7,644,305.74
2,083,073.31
3,027,145.07
3,814,508.56
36,759,555.21
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
64,944.57
19,483.37
45,461.20
4,546.12
40,915.08
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
180,742.01
54,222.60
126,519.41
12,651.94
113,867.46
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
318,490.60
95,547.18
222,943.42
22,294.34
200,649.08
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
412,336.89
123,701.07
288,635.82
28,863.58
259,772.24
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
418,378.56
125,513.57
292,864.99
29,286.50
263,578.49
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
534,176.00
160,252.80
373,923.20
37,392.32
336,530.88
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
430,461.89
129,138.57
301,323.32
30,132.33
271,190.99
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
502,357.02
150,707.11
351,649.91
35,164.99
316,484.92
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
215,716.62
64,714.99
151,001.63
15,100.16
135,901.47
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
382,733.42
114,820.03
267,913.40
26,791.34
241,122.06
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
520,482.02
156,144.61
364,337.41
36,433.74
327,903.67
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
877,742.16
263,322.65
614,419.51
61,441.95
552,977.56
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
4,858,561.75
1,457,568.52
3,400,993.22
340,099.32
3,060,893.90
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 66
Sales decrease 15 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
764,235.00
74,358.00
131,274.00
367,200.00
100,062.00
145,411.20
183,232.80
1,765,773.00
891,607.50
86,751.00
153,153.00
428,400.00
116,739.00
169,646.40
213,771.60
2,060,068.50
1,044,454.50
101,622.60
179,407.80
501,840.00
136,751.40
198,728.64
250,418.16
2,413,223.10
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,273,725.00
123,930.00
218,790.00
612,000.00
166,770.00
242,352.00
305,388.00
2,942,955.00
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,222,776.00
118,972.80
210,038.40
587,520.00
160,099.20
232,657.92
293,172.48
2,825,236.80
883,116.00
85,924.80
151,694.40
424,320.00
115,627.20
168,030.72
211,735.68
2,040,448.80
1,069,929.00
104,101.20
183,783.60
514,080.00
140,086.80
203,575.68
256,525.92
2,472,082.20
1,222,776.00
118,972.80
210,038.40
587,520.00
160,099.20
232,657.92
293,172.48
2,825,236.80
1,630,368.00
158,630.40
280,051.20
783,360.00
213,465.60
310,210.56
390,896.64
3,766,982.40
13,442,044.50
1,307,874.60
2,308,963.80
6,458,640.00
1,759,979.40
2,557,621.44
3,222,861.36
31,057,985.10
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 398,337.07
- 398,337.07
- 398,337.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
311,419.90
93,425.97
217,993.93
21,799.39
196,194.54
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
- 208,327.63
- 62,498.29
- 145,829.34
- 14,582.93
- 131,246.41
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
137,585.57
41,275.67
96,309.90
9,630.99
86,678.91
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
- 131,543.90
- 39,463.17
- 92,080.73
9,208.07
- 82,872.66
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
- 44,626.73
- 13,388.02
- 31,238.71
3,123.87
- 28,114.84
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
- 119,460.57
- 35,838.17
- 83,622.40
8,362.24
- 75,260.16
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
- 64,893.60
- 19,468.08
- 45,425.52
4,542.55
- 40,882.97
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
- 274,519.94
- 82,355.98
- 192,163.95
- 19,216.40
- 172,947.56
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
- 149,860.87
- 44,958.26
- 104,902.61
- 10,490.26
- 94,412.35
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
46,768.60
14,030.58
32,738.02
3,273.80
29,464.22
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
218,074.66
65,422.40
152,652.26
15,265.23
137,387.04
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
1,669,269.72
381,279.79
1,287,989.92
88,965.29
1,199,024.64
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 67
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
781,048.17
75,993.88
134,162.03
375,278.40
102,263.36
148,610.25
187,263.92
1,804,620.01
911,222.87
88,659.52
156,522.37
437,824.80
119,307.26
173,378.62
218,474.58
2,105,390.01
1,067,432.50
103,858.30
183,354.77
512,880.48
139,759.93
203,100.67
255,927.36
2,466,314.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,301,746.95
126,656.46
223,603.38
625,464.00
170,438.94
247,683.74
312,106.54
3,007,700.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,249,677.07
121,590.20
214,659.24
600,445.44
163,621.38
237,776.39
299,622.27
2,887,392.01
902,544.55
87,815.15
155,031.68
433,655.04
118,171.00
171,727.40
216,393.86
2,085,338.67
1,093,467.44
106,391.43
187,826.84
525,389.76
143,168.71
208,054.34
262,169.49
2,526,468.01
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
315,161.50
94,548.45
220,613.05
22,061.31
198,551.75
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
226,465.08
67,939.52
158,525.55
15,852.56
142,673.00
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
- 121,237.70
- 36,371.31
- 84,866.39
8,486.64
- 76,379.75
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
49,072.22
14,721.67
34,350.55
3,435.06
30,915.50
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
- 43,030.55
- 12,909.17
- 30,121.39
3,012.14
- 27,109.25
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
45,665.87
13,699.76
31,966.11
3,196.61
28,769.50
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
- 30,947.22
9,284.17
- 21,663.06
2,166.31
- 19,496.75
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
24,687.30
7,406.19
17,281.11
1,728.11
15,553.00
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
- 189,683.73
- 56,905.12
- 132,778.61
- 13,277.86
- 119,500.75
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
- 62,415.08
- 18,724.52
- 43,690.56
4,369.06
- 39,321.50
NOV
DEC
Total
1,249,677.07
121,590.20
214,659.24
600,445.44
163,621.38
237,776.39
299,622.27
2,887,392.01
1,666,236.10
162,120.27
286,212.33
800,593.92
218,161.84
317,035.19
399,496.37
3,849,856.01
13,737,769.48
1,336,647.84
2,359,761.00
6,600,730.08
1,798,698.95
2,613,889.11
3,293,764.31
31,741,260.77
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
42,812.30
12,843.69
29,968.61
2,996.86
26,971.75
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
313,349.20
94,004.76
219,344.44
21,934.44
197,410.00
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
611,498.41
183,449.52
428,048.88
42,804.89
385,244.00
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 68
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
801,355.42
77,969.72
137,650.24
385,035.64
104,922.21
152,474.11
192,132.78
1,851,540.13
934,914.66
90,964.67
160,591.95
449,208.24
122,409.25
177,886.46
224,154.91
2,160,130.15
1,095,185.74
106,558.61
188,122.00
526,215.37
143,393.69
208,381.29
262,581.47
2,530,438.17
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,335,592.37
129,949.53
229,417.07
641,726.06
174,870.35
254,123.52
320,221.31
3,085,900.21
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,282,168.68
124,751.55
220,240.39
616,057.02
167,875.54
243,958.58
307,412.45
2,962,464.20
926,010.71
90,098.34
159,062.50
444,930.07
121,243.44
176,192.31
222,020.11
2,139,557.48
1,121,897.59
109,157.60
192,710.34
539,049.89
146,891.10
213,463.76
268,985.90
2,592,156.18
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
229,767.36
68,930.21
160,837.15
16,083.72
144,753.44
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
138,921.91
41,676.57
97,245.34
9,724.53
87,520.80
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
- 31,115.70
9,334.71
- 21,780.99
2,178.10
- 19,602.89
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
42,768.99
12,830.70
29,938.29
2,993.83
26,944.46
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
48,810.66
14,643.20
34,167.46
3,416.75
30,750.71
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
139,656.11
41,896.83
97,759.28
9,775.93
87,983.35
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
60,893.99
18,268.20
42,625.79
4,262.58
38,363.21
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
117,817.93
35,345.38
82,472.55
8,247.25
74,225.29
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
- 102,283.83
- 30,685.15
- 71,598.68
7,159.87
- 64,438.81
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
28,136.72
8,441.02
19,695.70
1,969.57
17,726.13
NOV
DEC
Total
1,282,168.68
124,751.55
220,240.39
616,057.02
167,875.54
243,958.58
307,412.45
2,962,464.20
1,709,558.23
166,335.40
293,653.85
821,409.36
223,834.05
325,278.11
409,883.27
3,949,952.27
14,094,951.49
1,371,400.69
2,421,114.79
6,772,349.06
1,845,465.12
2,681,850.23
3,379,402.18
32,566,533.55
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
135,942.93
40,782.88
95,160.05
9,516.00
85,644.04
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
413,356.70
124,007.01
289,349.69
28,934.97
260,414.72
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
485,295.20
145,588.56
339,706.64
33,970.66
305,735.98
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 69
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
824,594.73
80,230.84
141,642.10
396,201.67
107,964.96
156,895.86
197,704.63
1,905,234.79
962,027.18
93,602.64
165,249.11
462,235.28
125,959.11
183,045.17
230,655.41
2,222,773.92
1,126,946.13
109,648.81
193,577.53
541,475.62
147,552.11
214,424.34
270,196.33
2,603,820.88
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,374,324.55
133,718.06
236,070.16
660,336.12
179,941.59
261,493.10
329,507.72
3,175,391.32
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,319,351.57
128,369.34
226,627.36
633,922.68
172,743.93
251,033.38
316,327.41
3,048,375.66
952,865.02
92,711.19
163,675.31
457,833.04
124,759.50
181,301.89
228,458.69
2,201,604.65
1,154,432.62
112,323.17
198,298.94
554,682.34
151,150.94
219,654.21
276,786.49
2,667,328.71
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
142,511.51
42,753.45
99,758.06
9,975.81
89,782.25
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
49,206.75
14,762.02
34,444.72
3,444.47
31,000.25
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
61,550.63
18,465.19
43,085.44
4,308.54
38,776.90
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
137,402.77
41,220.83
96,181.94
9,618.19
86,563.75
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
143,444.44
43,033.33
100,411.11
10,041.11
90,370.00
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
236,749.20
71,024.76
165,724.44
16,572.44
149,152.00
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
155,527.77
46,658.33
108,869.44
10,886.94
97,982.50
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
213,927.30
64,178.19
149,749.11
14,974.91
134,774.20
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
- 12,732.62
3,819.79
8,912.84
891.28
8,021.55
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
121,294.92
36,388.47
84,906.44
8,490.64
76,415.80
NOV
DEC
Total
1,319,351.57
128,369.34
226,627.36
633,922.68
172,743.93
251,033.38
316,327.41
3,048,375.66
1,759,135.42
171,159.12
302,169.81
845,230.23
230,325.24
334,711.17
421,769.89
4,064,500.88
14,503,705.08
1,411,171.30
2,491,327.12
6,968,747.18
1,898,983.61
2,759,623.89
3,477,404.85
33,510,963.03
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
232,052.30
69,615.69
162,436.61
16,243.66
146,192.95
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
517,335.87
155,200.76
362,135.11
36,213.51
325,921.60
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
1,614,834.32
484,450.30
1,130,384.03
113,038.40
1,017,345.62
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 70
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
854,280.14
83,119.15
146,741.21
410,464.93
111,851.69
162,544.11
204,822.00
1,973,823.24
996,660.16
96,972.34
171,198.08
478,875.75
130,493.64
189,634.80
238,959.00
2,302,793.78
1,167,516.19
113,596.17
200,546.32
560,968.74
152,863.98
222,143.62
279,923.40
2,697,558.43
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,423,800.23
138,531.91
244,568.69
684,108.22
186,419.49
270,906.86
341,370.00
3,289,705.40
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,366,848.22
132,990.64
234,785.94
656,743.89
178,962.71
260,070.58
327,715.20
3,158,117.19
987,168.16
96,048.79
169,567.62
474,315.03
129,250.85
187,828.75
236,683.20
2,280,862.41
1,195,992.20
116,366.81
205,437.70
574,650.90
156,592.37
227,561.76
286,750.80
2,763,352.54
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
51,162.68
15,348.80
35,813.88
3,581.39
32,232.49
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
45,283.55
13,585.06
31,698.48
3,169.85
28,528.64
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
159,810.70
47,943.21
111,867.49
11,186.75
100,680.74
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
238,176.01
71,452.80
166,723.21
16,672.32
150,050.89
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
244,217.68
73,265.30
170,952.38
17,095.24
153,857.14
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
340,663.91
102,199.17
238,464.74
23,846.47
214,618.27
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
256,301.01
76,890.30
179,410.71
17,941.07
161,469.64
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
316,585.42
94,975.63
221,609.79
22,160.98
199,448.81
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
81,548.24
24,464.47
57,083.77
5,708.38
51,375.39
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
220,183.27
66,054.98
154,128.29
15,412.83
138,715.46
NOV
DEC
Total
1,366,848.22
132,990.64
234,785.94
656,743.89
178,962.71
260,070.58
327,715.20
3,158,117.19
1,822,464.30
177,320.85
313,047.92
875,658.52
238,616.95
346,760.77
436,953.60
4,210,822.92
15,025,838.46
1,461,973.47
2,581,014.89
7,219,622.08
1,967,347.02
2,858,970.35
3,602,591.42
34,717,357.69
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
334,710.42
100,413.13
234,297.29
23,429.73
210,867.56
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
630,046.70
189,014.01
441,032.69
44,103.27
396,929.42
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
2,816,364.24
844,909.27
1,971,454.97
197,145.50
1,774,309.47
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 71
Expense increase 5%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
341,145.00
59,449.95
124,636.05
378,000.00
103,005.00
149,688.00
188,622.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
362,500.00
2,254,190.57
- 176,810.57
- 176,810.57
- 176,810.57
398,002.50
69,358.28
145,408.73
441,000.00
120,172.50
174,636.00
220,059.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
356,458.33
2,472,239.90
48,629.90
14,588.97
34,040.93
3,404.09
30,636.84
466,231.50
81,248.27
170,335.94
516,600.00
140,773.50
204,573.60
257,783.40
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
350,416.67
2,735,107.44
103,978.56
31,193.57
72,784.99
7,278.50
65,506.49
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
344,375.00
2,908,338.57
207,731.43
62,319.43
145,412.00
14,541.20
130,870.80
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
338,333.33
2,902,296.90
213,773.10
64,131.93
149,641.17
14,964.12
134,677.05
568,575.00
99,083.25
207,726.75
630,000.00
171,675.00
249,480.00
314,370.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
332,291.67
3,120,346.24
341,953.76
102,586.13
239,367.63
23,936.76
215,430.87
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
326,250.00
2,890,213.57
225,856.43
67,756.93
158,099.50
15,809.95
142,289.55
545,832.00
95,119.92
199,417.68
604,800.00
164,808.00
239,500.80
301,795.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
320,208.34
3,018,626.51
305,181.49
91,554.45
213,627.05
21,362.70
192,264.34
394,212.00
68,697.72
144,023.88
436,800.00
119,028.00
172,972.80
217,963.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
314,166.67
2,415,008.84
- 14,480.84
4,344.25
- 10,136.59
1,013.66
9,122.93
477,603.00
83,229.93
174,490.47
529,200.00
144,207.00
209,563.20
264,070.80
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
308,125.00
2,737,633.97
170,698.03
51,209.41
119,488.62
11,948.86
107,539.76
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
545,832.00
95,119.92
199,417.68
604,800.00
164,808.00
239,500.80
301,795.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
302,083.34
3,000,501.51
323,306.49
96,991.95
226,314.55
22,631.45
203,683.09
727,776.00
126,826.56
265,890.24
806,400.00
219,744.00
319,334.40
402,393.60
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
296,041.67
3,711,551.04
720,192.96
216,057.89
504,135.07
50,413.51
453,721.57
6,000,361.50
1,045,658.57
2,192,209.64
6,648,600.00
1,811,743.50
2,632,845.60
3,317,651.40
1,764,000.00
63,000.00
12,600.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
3,951,250.02
34,166,055.06
2,372,750.94
764,868.45
1,607,882.49
178,469.31
1,429,413.18
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 72
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
348,650.19
60,757.85
127,378.04
386,316.00
105,271.11
152,981.14
192,771.68
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
290,000.00
2,211,270.58
88,188.22
26,456.47
61,731.76
6,173.18
55,558.58
406,758.56
70,884.16
148,607.72
450,702.00
122,816.30
178,477.99
224,900.30
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
283,958.34
2,434,249.92
42,679.50
12,803.85
29,875.65
2,987.56
26,888.08
476,488.59
83,035.73
174,083.33
527,965.20
143,870.52
209,074.22
263,454.63
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
277,916.67
2,703,033.46
198,512.44
59,553.73
138,958.70
13,895.87
125,062.83
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
271,875.00
2,880,208.59
304,414.95
91,324.48
213,090.46
21,309.05
191,781.42
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
265,833.34
2,874,166.93
310,456.61
93,136.98
217,319.63
21,731.96
195,587.67
581,083.65
101,263.08
212,296.74
643,860.00
175,451.85
254,968.56
321,286.14
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
259,791.67
3,097,146.26
441,324.34
132,397.30
308,927.04
30,892.70
278,034.33
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
253,750.00
2,862,083.59
322,539.95
96,761.98
225,777.96
22,577.80
203,200.17
557,840.30
97,212.56
203,804.87
618,105.60
168,433.78
244,769.82
308,434.69
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
247,708.34
2,993,454.53
403,477.25
121,043.17
282,434.07
28,243.41
254,190.67
402,884.66
70,209.07
147,192.41
446,409.60
121,646.62
176,778.20
222,758.39
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
241,666.67
2,376,690.19
76,649.43
22,994.83
53,654.60
5,365.46
48,289.14
488,110.27
85,060.99
178,329.26
540,842.40
147,379.55
214,173.59
269,880.36
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
235,625.01
2,706,545.99
265,769.31
79,730.79
186,038.52
18,603.85
167,434.67
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
557,840.30
97,212.56
203,804.87
618,105.60
168,433.78
244,769.82
308,434.69
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
229,583.34
2,975,329.53
421,602.25
126,480.67
295,121.57
29,512.16
265,609.42
743,787.07
129,616.74
271,739.83
824,140.80
224,578.37
326,359.76
411,246.26
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
223,541.67
3,702,155.07
827,087.30
248,126.19
578,961.11
57,896.11
521,065.00
6,132,369.45
1,068,663.05
2,240,438.25
6,794,869.20
1,851,601.86
2,690,768.20
3,390,639.73
1,764,000.00
63,000.00
12,600.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
3,081,250.05
33,816,334.64
3,526,325.10
1,057,897.53
2,468,427.57
246,842.76
2,221,584.81
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 73
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
357,715.09
62,337.55
130,689.87
396,360.22
108,008.16
156,958.65
197,783.75
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
217,500.01
2,174,497.86
3,784.64
1,135.39
2,649.25
264.92
2,384.32
417,334.28
72,727.15
152,471.52
462,420.25
126,009.52
183,118.42
230,747.71
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
211,458.34
2,403,131.75
138,197.84
41,459.35
96,738.49
9,673.85
87,064.64
488,877.30
85,194.66
178,609.49
541,692.30
147,611.15
214,510.15
270,304.46
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
205,416.67
2,679,060.74
297,925.35
89,377.60
208,547.74
20,854.77
187,692.97
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
199,375.01
2,860,999.51
406,424.24
121,927.27
284,496.97
28,449.70
256,047.27
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
193,333.34
2,854,957.84
412,465.91
123,739.77
288,726.14
28,872.61
259,853.52
596,191.82
103,895.92
217,816.45
660,600.36
180,013.60
261,597.74
329,639.58
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
187,291.67
3,083,891.72
546,579.11
163,973.73
382,605.38
38,260.54
344,344.84
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
181,250.01
2,842,874.51
424,549.24
127,364.77
297,184.47
29,718.45
267,466.02
572,344.15
99,740.08
209,103.80
634,176.35
172,813.05
251,133.83
316,454.00
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
175,208.34
2,977,818.17
507,433.83
152,230.15
355,203.68
35,520.37
319,683.31
413,359.67
72,034.51
151,019.41
458,016.25
124,809.43
181,374.43
228,550.11
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
169,166.67
2,345,175.04
171,951.40
51,585.42
120,365.98
12,036.60
108,329.38
500,801.13
87,272.57
182,965.82
554,904.30
151,211.42
219,742.10
276,897.25
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
163,125.01
2,683,764.18
365,831.32
109,749.40
256,081.92
25,608.19
230,473.73
572,344.15
99,740.08
209,103.80
634,176.35
172,813.05
251,133.83
316,454.00
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
157,083.34
2,959,693.17
525,558.83
157,667.65
367,891.18
36,789.12
331,102.06
763,125.54
132,986.78
278,805.06
845,568.46
230,417.41
334,845.11
421,938.66
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
151,041.68
3,705,573.26
941,429.41
282,428.82
659,000.59
65,900.06
593,100.53
6,291,811.06
1,096,448.29
2,298,689.64
6,971,535.80
1,899,743.51
2,760,728.18
3,478,796.36
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
2,211,250.09
33,571,437.76
4,742,131.12
1,422,639.34
3,319,491.79
331,949.18
2,987,542.61
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 74
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
368,088.83
64,145.34
134,479.88
407,854.66
111,140.40
161,510.45
203,519.48
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
145,000.01
2,142,883.61
98,569.08
29,570.72
68,998.36
6,899.84
62,098.52
429,436.97
74,836.23
156,893.19
475,830.44
129,663.79
188,428.85
237,439.39
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
138,958.34
2,378,331.78
236,696.36
71,008.91
165,687.45
16,568.75
149,118.71
503,054.74
87,665.30
183,789.17
557,401.37
151,891.87
220,730.94
278,143.28
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
132,916.68
2,662,437.93
400,880.76
120,264.23
280,616.53
28,061.65
252,554.88
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
126,875.01
2,849,828.13
512,350.91
153,705.27
358,645.64
35,864.56
322,781.07
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
120,833.34
2,843,786.46
518,392.58
155,517.77
362,874.80
36,287.48
326,587.32
613,481.39
106,908.90
224,133.13
679,757.77
185,233.99
269,184.08
339,199.13
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
114,791.68
3,079,534.64
656,219.85
196,865.96
459,353.90
45,935.39
413,418.51
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
108,750.01
2,831,703.13
530,475.91
159,142.77
371,333.14
37,133.31
334,199.82
588,942.13
102,632.55
215,167.81
652,567.46
177,824.63
258,416.71
325,631.16
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
102,708.34
2,970,735.37
615,588.94
184,676.68
430,912.26
43,091.23
387,821.03
425,347.10
74,123.51
155,398.97
471,298.72
128,428.90
186,634.29
235,178.06
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
96,666.68
2,319,920.80
270,202.32
81,060.69
189,141.62
18,914.16
170,227.46
515,324.37
89,803.48
188,271.83
570,996.53
155,596.55
226,114.62
284,927.27
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
90,625.01
2,668,504.23
469,529.54
140,858.86
328,670.68
32,867.07
295,803.61
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
588,942.13
102,632.55
215,167.81
652,567.46
177,824.63
258,416.71
325,631.16
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
84,583.34
2,952,610.37
633,713.94
190,114.18
443,599.76
44,359.98
399,239.78
785,256.18
136,843.40
286,890.41
870,089.95
237,099.51
344,555.62
434,174.88
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
78,541.68
3,720,296.19
1,061,469.56
318,440.87
743,028.69
74,302.87
668,725.82
6,474,273.58
1,128,245.29
2,365,351.64
7,173,710.34
1,954,836.07
2,840,789.29
3,579,681.46
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
1,341,250.12
33,420,572.63
6,004,089.75
1,801,226.93
4,202,862.83
420,286.28
3,782,576.54
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 75
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
72,500.01
2,051,040.43
271,104.56
81,331.37
189,773.19
18,977.32
170,795.87
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
66,458.35
2,283,264.74
425,904.42
127,771.33
298,133.09
29,813.31
268,319.78
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
60,416.68
2,563,502.24
610,095.92
183,028.77
427,067.14
42,706.71
384,360.43
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
54,375.01
2,748,313.35
734,904.13
220,471.24
514,432.89
51,443.29
462,989.60
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
48,333.35
2,742,271.69
740,945.80
222,283.74
518,662.06
51,866.21
466,795.85
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
42,291.68
2,974,795.99
895,445.66
268,633.70
626,811.96
62,681.20
564,130.76
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
36,250.01
2,730,188.35
753,029.13
225,908.74
527,120.39
52,712.04
474,408.35
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
30,208.35
2,867,286.27
848,145.71
254,443.71
593,702.00
59,370.20
534,331.80
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
24,166.68
2,225,068.67
458,298.87
137,489.66
320,809.21
32,080.92
288,728.29
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
18,125.01
2,568,923.77
682,079.22
204,623.77
477,455.45
47,745.55
429,709.91
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
12,083.35
2,849,161.27
866,270.71
259,881.21
606,389.50
60,638.95
545,750.55
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
6,041.68
3,606,530.72
1,347,378.59
404,213.58
943,165.01
94,316.50
848,848.51
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
471,250.16
32,210,347.50
8,633,602.73
2,590,080.82
6,043,521.91
604,352.19
5,439,169.72
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 76
Expense Increase 10%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
357,390.00
62,280.90
130,571.10
396,000.00
107,910.00
156,816.00
197,604.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
362,500.00
2,344,271.07
- 266,891.07
- 266,891.07
- 266,891.07
416,955.00
72,661.05
152,332.95
462,000.00
125,895.00
182,952.00
230,538.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
356,458.33
2,572,991.41
149,381.41
44,814.42
104,566.98
10,456.70
94,110.29
488,433.00
85,117.23
178,447.17
541,200.00
147,477.00
214,315.20
270,058.80
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
350,416.67
2,848,664.14
9,578.14
2,873.44
6,704.70
670.47
6,034.23
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
344,375.00
3,030,432.07
85,637.93
25,691.38
59,946.55
5,994.65
53,951.89
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
338,333.33
3,024,390.41
91,679.59
27,503.88
64,175.71
6,417.57
57,758.14
595,650.00
103,801.50
217,618.50
660,000.00
179,850.00
261,360.00
329,340.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
332,291.67
3,253,110.74
209,189.26
62,756.78
146,432.48
14,643.25
131,789.23
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
326,250.00
3,012,307.07
103,762.93
31,128.88
72,634.05
7,263.40
65,370.64
571,824.00
99,649.44
208,913.76
633,600.00
172,656.00
250,905.60
316,166.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
320,208.34
3,147,122.61
176,685.39
53,005.62
123,679.77
12,367.98
111,311.80
412,984.00
71,969.04
150,882.16
457,600.00
124,696.00
181,209.60
228,342.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
314,166.67
2,515,048.94
- 114,520.94
34,356.28
80,164.66
8,016.47
72,148.19
500,346.00
87,193.26
182,799.54
554,400.00
151,074.00
219,542.40
276,645.60
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
308,125.00
2,853,324.88
55,007.12
16,502.14
38,504.99
3,850.50
34,654.49
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
571,824.00
99,649.44
208,913.76
633,600.00
172,656.00
250,905.60
316,166.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
302,083.34
3,128,997.61
194,810.39
58,443.12
136,367.27
13,636.73
122,730.55
762,432.00
132,865.92
278,551.68
844,800.00
230,208.00
334,540.80
421,555.20
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
296,041.67
3,874,194.34
557,549.66
167,264.90
390,284.76
39,028.48
351,256.28
6,286,093.00
1,095,451.83
2,296,600.57
6,965,200.00
1,898,017.00
2,758,219.20
3,475,634.80
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
3,951,250.02
35,604,855.30
933,950.70
360,252.53
573,698.17
84,058.92
489,639.25
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 77
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
365,252.58
63,651.08
133,443.66
404,712.00
110,284.02
160,265.95
201,951.29
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
290,000.00
2,302,759.66
179,677.30
53,903.19
125,774.11
12,577.41
113,196.70
426,128.01
74,259.59
155,684.27
472,164.00
128,664.69
186,976.94
235,609.84
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
283,958.34
2,536,644.76
59,715.34
17,914.60
41,800.74
4,180.07
37,620.66
499,178.53
86,989.81
182,373.01
553,106.40
150,721.49
219,030.13
276,000.09
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
277,916.67
2,818,515.21
83,030.68
24,909.21
58,121.48
5,812.15
52,309.33
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
271,875.00
3,004,414.95
180,208.59
54,062.58
126,146.01
12,614.60
113,531.41
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
265,833.34
2,998,373.29
186,250.25
55,875.08
130,375.18
13,037.52
117,337.66
608,754.30
106,085.13
222,406.11
674,520.00
183,806.70
267,109.92
336,585.48
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
259,791.67
3,232,258.38
306,212.22
91,863.66
214,348.55
21,434.86
192,913.70
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
253,750.00
2,986,289.95
198,333.59
59,500.08
138,833.51
13,883.35
124,950.16
584,404.13
101,841.73
213,509.86
647,539.20
176,454.43
256,425.52
323,122.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
247,708.34
3,124,204.35
272,727.43
81,818.23
190,909.20
19,090.92
171,818.28
422,069.65
73,552.36
154,201.57
467,667.20
127,439.31
185,196.21
233,365.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
241,666.67
2,478,357.98
- 25,018.36
7,505.51
- 17,512.85
1,751.29
- 15,761.57
511,353.61
89,111.51
186,821.13
566,596.80
154,397.63
224,372.33
282,731.80
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
235,625.01
2,824,208.90
148,106.41
44,431.92
103,674.49
10,367.45
93,307.04
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
584,404.13
101,841.73
213,509.86
647,539.20
176,454.43
256,425.52
323,122.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
229,583.34
3,106,079.35
290,852.43
87,255.73
203,596.70
20,359.67
183,237.03
779,205.50
135,788.97
284,679.82
863,385.60
235,272.58
341,900.70
430,829.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
223,541.67
3,867,803.32
661,439.04
198,431.71
463,007.33
46,300.73
416,706.60
6,424,387.05
1,119,551.77
2,347,125.78
7,118,434.40
1,939,773.37
2,818,900.02
3,552,098.77
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
3,081,250.05
35,279,910.09
2,062,749.64
618,824.89
1,443,924.75
144,392.47
1,299,532.27
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 78
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
374,749.15
65,306.01
136,913.20
415,234.51
113,151.40
164,432.87
207,202.02
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
217,500.01
2,267,688.24
89,405.74
26,821.72
62,584.02
6,258.40
56,325.61
437,207.34
76,190.34
159,732.07
484,440.26
132,009.97
191,838.34
241,735.69
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
211,458.34
2,507,811.43
33,518.15
10,055.45
23,462.71
2,346.27
21,116.44
512,157.17
89,251.54
187,114.71
567,487.17
154,640.25
224,724.92
283,176.10
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
205,416.67
2,797,167.60
179,818.49
53,945.55
125,872.94
12,587.29
113,285.65
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
199,375.01
2,988,057.82
279,365.93
83,809.78
195,556.15
19,555.62
176,000.54
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
193,333.34
2,982,016.15
285,407.60
85,622.28
199,785.32
19,978.53
179,806.79
624,581.91
108,843.35
228,188.67
692,057.52
188,585.67
274,054.78
345,336.70
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
187,291.67
3,222,139.35
408,331.49
122,499.45
285,832.04
28,583.20
257,248.84
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
181,250.01
2,969,932.82
297,490.93
89,247.28
208,243.65
20,824.37
187,419.29
599,598.64
104,489.61
219,061.12
664,375.22
181,042.25
263,092.59
331,523.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
175,208.34
3,111,590.07
373,661.93
112,098.58
261,563.35
26,156.34
235,407.02
433,043.46
75,464.72
158,210.81
479,826.55
130,752.73
190,011.31
239,433.45
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
169,166.67
2,449,108.78
68,017.67
20,405.30
47,612.37
4,761.24
42,851.13
524,648.81
91,428.41
191,678.48
581,328.32
158,411.97
230,206.01
290,082.83
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
163,125.01
2,804,108.90
245,486.60
73,645.98
171,840.62
17,184.06
154,656.56
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
599,598.64
104,489.61
219,061.12
664,375.22
181,042.25
263,092.59
331,523.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
157,083.34
3,093,465.07
391,786.93
117,536.08
274,250.85
27,425.09
246,825.77
799,464.85
139,319.48
292,081.49
885,833.63
241,389.66
350,790.12
442,030.98
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
151,041.68
3,875,150.95
771,851.71
231,555.51
540,296.20
54,029.62
486,266.58
6,591,421.11
1,148,660.12
2,408,151.05
7,303,513.69
1,990,207.48
2,892,191.42
3,644,453.33
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
2,211,250.09
35,068,237.18
3,245,331.71
973,599.51
2,271,732.20
227,173.22
2,044,558.98
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 79
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
385,616.87
67,199.88
140,883.68
427,276.31
116,432.80
169,201.42
213,210.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
145,000.01
2,238,020.93
3,431.77
1,029.53
2,402.24
240.22
2,162.01
449,886.35
78,399.86
164,364.30
498,489.03
135,838.26
197,401.66
248,746.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
138,958.34
2,485,282.90
129,745.24
38,923.57
90,821.67
9,082.17
81,739.50
527,009.73
91,839.84
192,541.03
583,944.29
159,124.82
231,241.94
291,388.20
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
132,916.68
2,783,205.60
280,113.08
84,033.92
196,079.15
19,607.92
176,471.24
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
126,875.01
2,979,806.85
382,372.19
114,711.66
267,660.53
26,766.05
240,894.48
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
120,833.34
2,973,765.18
388,413.86
116,524.16
271,889.70
27,188.97
244,700.73
642,694.79
111,999.80
234,806.14
712,127.19
194,054.66
282,002.37
355,351.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
114,791.68
3,221,027.16
514,727.33
154,418.20
360,309.13
36,030.91
324,278.22
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
108,750.01
2,961,681.85
400,497.19
120,149.16
280,348.03
28,034.80
252,313.23
616,987.00
107,519.81
225,413.89
683,642.10
186,292.47
270,722.27
341,137.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
102,708.34
3,107,622.37
478,701.94
143,610.58
335,091.36
33,509.14
301,582.22
445,601.72
77,653.20
162,798.92
493,741.52
134,544.56
195,521.64
246,377.02
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
96,666.68
2,426,104.33
164,018.79
49,205.64
114,813.15
11,481.32
103,331.84
539,863.62
94,079.83
197,237.16
598,186.84
163,005.91
236,881.99
298,495.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
90,625.01
2,791,574.67
346,459.10
103,937.73
242,521.37
24,252.14
218,269.24
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
616,987.00
107,519.81
225,413.89
683,642.10
186,292.47
270,722.27
341,137.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
84,583.34
3,089,497.37
496,826.94
149,048.08
347,778.86
34,777.89
313,000.97
822,649.33
143,359.75
300,551.86
911,522.80
248,389.96
360,963.03
454,849.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
78,541.68
3,894,027.35
887,738.39
266,321.52
621,416.88
62,141.69
559,275.19
6,782,572.32
1,181,971.26
2,477,987.43
7,515,315.59
2,047,923.50
2,976,064.97
3,750,142.48
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
1,341,250.12
34,951,616.56
4,473,045.82
1,341,913.75
3,131,132.08
313,113.21
2,818,018.87
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 80
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
399,499.08
69,619.08
145,955.49
442,658.26
120,624.38
175,292.67
220,886.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
72,500.01
2,220,234.52
101,910.47
30,573.14
71,337.33
7,133.73
64,203.60
466,082.26
81,222.26
170,281.41
516,434.64
140,728.44
204,508.12
257,700.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
66,458.35
2,476,615.42
232,553.73
69,766.12
162,787.61
16,278.76
146,508.85
545,982.08
95,146.07
199,472.51
604,966.29
164,853.31
239,566.65
301,878.18
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
60,416.68
2,785,480.84
388,117.31
116,435.19
271,682.12
27,168.21
244,513.91
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
54,375.01
2,989,377.23
493,840.25
148,152.08
345,688.18
34,568.82
311,119.36
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
48,333.35
2,983,335.57
499,881.92
149,964.58
349,917.34
34,991.73
314,925.61
665,831.80
116,031.80
243,259.16
737,763.77
201,040.63
292,154.45
368,144.12
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
42,291.68
3,239,716.47
630,525.18
189,157.55
441,367.63
44,136.76
397,230.86
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
36,250.01
2,971,252.23
511,965.25
153,589.58
358,375.68
35,837.57
322,538.11
639,198.53
111,390.52
233,528.79
708,253.22
192,999.00
280,468.27
353,418.35
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
30,208.35
3,122,664.11
592,767.88
177,830.36
414,937.51
41,493.75
373,443.76
461,643.38
80,448.71
168,659.68
511,516.21
139,388.17
202,560.42
255,246.59
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
24,166.68
2,416,828.92
266,538.63
79,961.59
186,577.04
18,657.70
167,919.33
559,298.71
97,466.71
204,337.69
619,721.56
168,874.13
245,409.74
309,241.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
18,125.01
2,795,673.69
455,329.30
136,598.79
318,730.51
31,873.05
286,857.46
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
639,198.53
111,390.52
233,528.79
708,253.22
192,999.00
280,468.27
353,418.35
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
12,083.35
3,104,539.11
610,892.87
183,267.86
427,625.01
42,762.50
384,862.51
852,264.70
148,520.70
311,371.72
944,337.62
257,332.00
373,957.70
471,224.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
6,041.68
3,938,249.67
1,015,659.64
304,697.89
710,961.75
71,096.17
639,865.57
7,026,744.92
1,224,522.23
2,567,194.98
7,785,866.95
2,121,648.74
3,083,203.31
3,885,147.61
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
471,250.16
35,043,967.79
5,799,982.44
1,739,994.73
4,059,987.71
405,998.77
3,653,988.94
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 81
Expense Increase 15%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Total Revenues
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
373,635.00
65,111.85
136,506.15
414,000.00
112,815.00
163,944.00
206,586.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
362,500.00
2,434,351.58
356,971.58
356,971.58
356,971.58
435,907.50
75,963.83
159,257.18
483,000.00
131,617.50
191,268.00
241,017.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
356,458.33
2,673,742.91
250,132.91
75,039.87
175,093.04
17,509.30
157,583.73
510,634.50
88,986.20
186,558.41
565,800.00
154,180.50
224,056.80
282,334.20
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
350,416.67
2,962,220.84
123,134.84
36,940.45
86,194.39
8,619.44
77,574.95
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
344,375.00
3,152,525.58
36,455.58
10,936.67
25,518.90
2,551.89
22,967.01
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
338,333.33
3,146,483.91
30,413.91
9,124.17
21,289.74
2,128.97
19,160.76
622,725.00
108,519.75
227,510.25
690,000.00
188,025.00
273,240.00
344,310.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
332,291.67
3,385,875.24
76,424.76
22,927.43
53,497.33
5,349.73
48,147.60
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
326,250.00
3,134,400.58
18,330.58
5,499.17
12,831.40
1,283.14
11,548.26
597,816.00
104,178.96
218,409.84
662,400.00
180,504.00
262,310.40
330,537.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
320,208.34
3,275,618.71
48,189.29
14,456.79
33,732.50
3,373.25
30,359.25
431,756.00
75,240.36
157,740.44
478,400.00
130,364.00
189,446.40
238,721.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
314,166.67
2,615,089.05
214,561.05
64,368.31
150,192.73
15,019.27
135,173.46
523,089.00
91,156.59
191,108.61
579,600.00
157,941.00
229,521.60
289,220.40
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
308,125.00
2,969,015.78
60,683.78
18,205.13
42,478.65
4,247.86
38,230.78
597,816.00
104,178.96
218,409.84
662,400.00
180,504.00
262,310.40
330,537.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
302,083.34
3,257,493.71
66,314.29
19,894.29
46,420.00
4,642.00
41,778.00
797,088.00
138,905.28
291,213.12
883,200.00
240,672.00
349,747.20
440,716.80
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
296,041.67
4,036,837.65
394,906.35
118,471.91
276,434.45
27,643.44
248,791.00
6,571,824.50
1,145,245.10
2,400,991.51
7,281,800.00
1,984,290.50
2,883,592.80
3,633,618.20
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
3,951,250.02
37,043,655.54
504,849.54
44,363.39
460,486.15
10,351.46
450,134.69
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 82
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Total Revenues
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
381,854.97
66,544.31
139,509.29
423,108.00
115,296.93
167,550.77
211,130.89
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
290,000.00
2,394,248.74
271,166.38
81,349.91
189,816.46
18,981.65
170,834.82
445,497.47
77,635.03
162,760.83
493,626.00
134,513.09
195,475.90
246,319.37
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
283,958.34
2,639,039.60
162,110.18
48,633.05
113,477.12
11,347.71
102,129.41
521,868.46
90,943.89
190,662.69
578,247.60
157,572.47
228,986.05
288,545.55
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
277,916.67
2,933,996.96
32,451.07
9,735.32
22,715.75
2,271.57
20,444.17
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
271,875.00
3,128,621.31
56,002.23
16,800.67
39,201.56
3,920.16
35,281.40
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
265,833.34
3,122,579.65
62,043.89
18,613.17
43,430.72
4,343.07
39,087.65
636,424.95
110,907.18
232,515.48
705,180.00
192,161.55
279,251.28
351,884.82
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
259,791.67
3,367,370.51
171,100.09
51,330.03
119,770.06
11,977.01
107,793.06
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
253,750.00
3,110,496.32
74,127.22
22,238.17
51,889.06
5,188.91
46,700.15
610,967.95
106,470.90
223,214.86
676,972.80
184,475.09
268,081.23
337,809.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
247,708.34
3,254,954.16
141,977.61
42,593.28
99,384.33
9,938.43
89,445.90
441,254.63
76,895.65
161,210.73
488,924.80
133,232.01
193,614.22
243,973.48
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
241,666.67
2,580,025.76
126,686.15
38,005.84
88,680.30
8,868.03
79,812.27
534,596.96
93,162.03
195,313.00
592,351.20
161,415.70
234,571.08
295,583.25
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
235,625.01
2,941,871.80
30,443.50
9,133.05
21,310.45
2,131.05
19,179.41
610,967.95
106,470.90
223,214.86
676,972.80
184,475.09
268,081.23
337,809.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
229,583.34
3,236,829.16
160,102.61
48,030.78
112,071.83
11,207.18
100,864.64
814,623.94
141,961.20
297,619.81
902,630.40
245,966.78
357,441.64
450,412.57
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
223,541.67
4,033,451.58
495,790.79
148,737.24
347,053.55
34,705.36
312,348.20
6,716,404.64
1,170,440.49
2,453,813.32
7,441,999.60
2,027,944.89
2,947,031.84
3,713,557.80
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
3,081,250.05
36,743,485.55
599,174.18
179,752.26
419,421.93
41,942.19
377,479.74
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 83
YEAR 3
JAN
FEB
MAR
APR
MAY
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
391,783.20
68,274.46
143,136.53
434,108.81
118,294.65
171,907.09
216,620.30
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
217,500.01
2,360,878.61
182,596.11
54,778.83
127,817.28
12,781.73
115,035.55
457,080.40
79,653.54
166,992.61
506,460.28
138,010.43
200,558.27
252,723.68
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
211,458.34
2,612,191.12
70,861.53
21,258.46
49,603.07
4,960.31
44,642.77
535,437.04
93,308.43
195,619.92
593,282.04
161,669.36
234,939.69
296,047.74
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
205,416.67
2,914,974.46
62,011.63
18,603.49
43,408.14
4,340.81
39,067.33
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
199,375.01
3,114,816.13
152,607.62
45,782.29
106,825.34
10,682.53
96,142.80
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
193,333.34
3,108,774.46
158,649.29
47,594.79
111,054.50
11,105.45
99,949.05
JUN
JUL
AUG
SEPT
OCT
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
652,972.00
113,790.77
238,560.88
723,514.68
197,157.75
286,511.81
361,033.83
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
187,291.67
3,360,086.97
270,383.87
81,115.16
189,268.71
18,926.87
170,341.84
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
181,250.01
3,096,691.13
170,732.62
51,219.79
119,512.84
11,951.28
107,561.55
626,853.12
109,239.14
229,018.44
694,574.09
189,271.44
275,051.34
346,592.47
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
175,208.34
3,245,061.97
240,190.04
72,057.01
168,133.03
16,813.30
151,319.72
452,727.25
78,894.93
165,402.21
501,636.84
136,696.04
198,648.19
250,316.79
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
169,166.67
2,552,742.51
35,616.06
10,684.82
24,931.24
2,493.12
22,438.12
548,496.48
95,584.25
200,391.14
607,752.33
165,612.51
240,669.92
303,268.41
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
163,125.01
2,924,153.63
125,441.88
37,632.56
87,809.31
8,780.93
79,028.38
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
626,853.12
109,239.14
229,018.44
694,574.09
189,271.44
275,051.34
346,592.47
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
157,083.34
3,226,936.97
258,315.04
77,494.51
180,820.53
18,082.05
162,738.47
835,804.16
145,652.19
305,357.92
926,098.79
252,361.92
366,735.12
462,123.30
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
151,041.68
4,044,428.65
602,574.02
180,772.21
421,801.81
42,180.18
379,621.63
6,891,031.16
1,200,871.94
2,517,612.46
7,635,491.59
2,080,671.46
3,023,654.67
3,810,110.30
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
2,211,250.09
36,561,736.59
1,751,832.30
525,549.69
1,226,282.61
122,628.26
1,103,654.35
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 84
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Total Revenues
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
403,144.91
70,254.42
147,287.49
446,697.96
121,725.20
176,892.39
222,902.28
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
145,000.01
2,333,158.24
91,705.55
27,511.66
64,193.88
6,419.39
57,774.49
470,335.73
81,963.49
171,835.40
521,147.62
142,012.73
206,374.46
260,052.66
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
138,958.34
2,591,934.02
23,094.13
6,928.24
16,165.89
1,616.59
14,549.30
550,964.71
96,014.38
201,292.90
610,487.22
166,357.77
241,752.94
304,633.12
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
132,916.68
2,903,673.28
159,645.40
47,893.62
111,751.78
11,175.18
100,576.60
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
126,875.01
3,109,485.57
252,693.47
75,808.04
176,885.43
17,688.54
159,196.89
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
120,833.34
3,103,443.90
258,735.14
77,620.54
181,114.60
18,111.46
163,003.14
671,908.19
117,090.70
245,479.14
744,496.61
202,875.33
294,820.66
371,503.81
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
114,791.68
3,362,219.68
373,534.81
112,060.44
261,474.37
26,147.44
235,326.93
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
108,750.01
3,091,360.57
270,818.47
81,245.54
189,572.93
18,957.29
170,615.64
645,031.86
112,407.08
235,659.98
714,716.74
194,760.31
283,027.83
356,643.65
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
102,708.34
3,244,209.37
342,114.94
102,634.48
239,480.46
23,948.05
215,532.41
465,856.34
81,182.89
170,198.87
516,184.31
140,660.23
204,408.99
257,575.97
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
96,666.68
2,531,987.86
58,135.26
17,440.58
40,694.68
4,069.47
36,625.21
564,402.88
98,356.19
206,202.48
625,377.15
170,415.27
247,649.35
312,063.20
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
90,625.01
2,914,345.11
223,688.67
67,106.60
156,582.07
15,658.21
140,923.86
645,031.86
112,407.08
235,659.98
714,716.74
194,760.31
283,027.83
356,643.65
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
84,583.34
3,226,084.37
360,239.94
108,071.98
252,167.96
25,216.80
226,951.16
860,042.48
149,876.10
314,213.30
952,955.66
259,680.42
377,370.44
475,524.87
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
78,541.68
4,067,458.52
714,307.23
214,292.17
500,015.06
50,001.51
450,013.55
7,090,871.06
1,235,697.23
2,590,623.23
7,856,920.85
2,141,010.93
3,111,340.65
3,920,603.50
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
1,341,250.12
36,479,360.49
2,945,301.89
883,590.57
2,061,711.33
206,171.13
1,855,540.19
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 85
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Total Revenues
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
417,658.13
72,783.58
152,589.84
462,779.09
126,107.30
183,260.52
230,926.77
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,248,350.91
73,794.08
22,138.22
51,655.86
5,165.59
46,490.27
487,267.82
84,914.18
178,021.47
539,908.94
147,125.19
213,803.94
269,414.56
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,516,660.12
192,509.04
57,752.71
134,756.33
13,475.63
121,280.70
570,799.44
99,470.89
208,539.44
632,464.76
172,346.65
250,456.04
315,599.91
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,839,839.49
333,758.66
100,127.60
233,631.06
23,363.11
210,267.96
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
54,375.01
3,053,278.52
429,938.96
128,981.69
300,957.27
30,095.73
270,861.55
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
48,333.35
3,047,236.86
435,980.63
130,794.19
305,186.44
30,518.64
274,667.80
696,096.88
121,305.97
254,316.39
771,298.48
210,178.84
305,434.20
384,877.94
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
42,291.68
3,315,546.06
554,695.59
166,408.68
388,286.91
38,828.69
349,458.22
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
36,250.01
3,035,153.53
448,063.96
134,419.19
313,644.77
31,364.48
282,280.30
668,253.01
116,453.73
244,143.74
740,446.54
201,771.68
293,216.83
369,482.83
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
30,208.35
3,193,722.38
521,709.60
156,512.88
365,196.72
36,519.67
328,677.05
482,627.17
84,105.47
176,326.03
534,766.95
145,723.99
211,767.71
266,848.71
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,456,078.39
227,289.15
68,186.75
159,102.41
15,910.24
143,192.17
584,721.38
101,897.01
213,625.77
647,890.73
176,550.22
256,564.73
323,297.47
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,852,418.00
398,584.98
119,575.50
279,009.49
27,900.95
251,108.54
668,253.01
116,453.73
244,143.74
740,446.54
201,771.68
293,216.83
369,482.83
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
12,083.35
3,175,597.38
539,834.60
161,950.38
377,884.22
37,788.42
340,095.80
891,004.01
155,271.64
325,524.98
987,262.06
269,028.91
390,955.78
492,643.77
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
6,041.68
4,047,478.50
906,430.81
271,929.24
634,501.57
63,450.16
571,051.41
7,346,142.42
1,280,182.33
2,683,885.66
8,139,770.00
2,218,087.32
3,223,348.92
4,061,745.23
1,680,000.00
60,000.00
12,000.00
796,316.12
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
35,781,360.15
5,062,590.08
1,518,777.02
3,543,813.05
354,381.31
3,189,431.75
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 86
Interest Increase 5%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
380,625.00
2,182,235.07
- 104,855.07
- 104,855.07
- 104,855.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
374,281.25
2,389,311.32
34,298.68
10,289.60
24,009.08
2,400.91
21,608.17
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
367,937.50
2,639,071.57
200,014.43
60,004.33
140,010.10
14,001.01
126,009.09
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
361,593.75
2,803,463.82
312,606.18
93,781.85
218,824.33
21,882.43
196,941.90
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
355,250.00
2,797,120.07
318,949.93
95,684.98
223,264.95
22,326.50
200,938.46
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
348,906.25
3,004,196.32
458,103.68
137,431.10
320,672.58
32,067.26
288,605.32
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
342,562.50
2,784,432.57
331,637.43
99,491.23
232,146.20
23,214.62
208,931.58
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
336,218.75
2,906,140.82
417,667.18
125,300.15
292,367.03
29,236.70
263,130.32
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
329,875.00
2,330,677.07
69,850.93
20,955.28
48,895.65
4,889.57
44,006.09
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
323,531.25
2,637,349.32
270,982.68
81,294.80
189,687.88
18,968.79
170,719.09
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
317,187.50
2,887,109.57
436,698.43
131,009.53
305,688.90
30,568.89
275,120.01
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
310,843.75
3,563,709.82
868,034.18
260,410.25
607,623.93
60,762.39
546,861.53
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,148,812.52
32,924,817.32
3,613,988.68
1,115,653.12
2,498,335.56
260,319.06
2,238,016.50
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 87
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
304,500.00
2,134,281.51
11,199.15
3,359.74
7,839.40
783.94
7,055.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
298,156.25
2,346,053.00
130,876.42
39,262.93
91,613.49
9,161.35
82,452.14
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
291,812.50
2,601,447.54
300,098.35
90,029.51
210,068.85
21,006.88
189,061.96
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
285,468.75
2,769,595.98
415,027.56
124,508.27
290,519.29
29,051.93
261,467.36
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
279,125.00
2,763,252.23
421,371.31
126,411.39
294,959.92
29,495.99
265,463.92
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
272,781.25
2,975,023.72
563,446.88
169,034.06
394,412.82
39,441.28
354,971.53
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
266,437.50
2,750,564.73
434,058.81
130,217.64
303,841.17
30,384.12
273,457.05
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
260,093.75
2,875,090.13
521,841.65
156,552.50
365,289.16
36,528.92
328,760.24
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.01
2,287,105.74
166,233.88
49,870.16
116,363.72
11,636.37
104,727.34
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,406.26
2,600,664.34
371,650.97
111,495.29
260,155.68
26,015.57
234,140.11
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,062.51
2,856,058.88
540,872.90
162,261.87
378,611.03
37,861.10
340,749.93
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
234,718.76
3,547,683.89
981,558.47
294,467.54
687,090.93
68,709.09
618,381.84
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,235,312.55
32,506,821.68
4,835,838.05
1,450,751.42
3,385,086.64
338,508.66
3,046,577.97
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 88
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
228,375.01
2,092,182.49
86,100.01
25,830.00
60,270.01
6,027.00
54,243.01
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
222,031.26
2,309,624.98
231,704.61
69,511.38
162,193.23
16,219.32
145,973.90
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
215,687.51
2,571,824.71
405,161.37
121,548.41
283,612.96
28,361.30
255,251.67
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
209,343.76
2,744,509.95
522,913.80
156,874.14
366,039.66
36,603.97
329,435.70
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
203,000.01
2,738,166.20
529,257.55
158,777.27
370,480.29
37,048.03
333,432.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
196,656.26
2,955,608.69
674,862.15
202,458.64
472,403.50
47,240.35
425,163.15
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
190,312.51
2,725,478.70
541,945.05
162,583.52
379,361.54
37,936.15
341,425.38
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
183,968.76
2,853,406.69
631,845.31
189,553.59
442,291.72
44,229.17
398,062.55
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
177,625.01
2,250,299.65
266,826.80
80,048.04
186,778.76
18,677.88
168,100.88
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
171,281.26
2,572,175.71
477,419.79
143,225.94
334,193.85
33,419.39
300,774.47
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
164,937.51
2,834,375.44
650,876.56
195,262.97
455,613.59
45,561.36
410,052.23
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
158,593.76
3,544,147.65
1,102,855.02
330,856.51
771,998.51
77,199.85
694,798.66
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,321,812.59
32,191,800.85
6,121,768.03
1,836,530.41
4,285,237.62
428,523.76
3,856,713.86
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 89
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,250.01
2,054,996.30
186,456.40
55,936.92
130,519.48
13,051.95
117,467.53
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,906.26
2,278,928.59
336,099.56
100,829.87
235,269.69
23,526.97
211,742.72
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
139,562.51
2,548,916.08
514,402.60
154,320.78
360,081.82
36,008.18
324,073.64
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
133,218.76
2,726,793.16
635,385.88
190,615.76
444,770.12
44,477.01
400,293.10
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
641,729.63
192,518.89
449,210.74
44,921.07
404,289.67
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,531.26
2,944,381.70
791,372.79
237,411.84
553,960.95
55,396.10
498,564.86
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,187.51
2,707,761.91
654,417.13
196,325.14
458,091.99
45,809.20
412,282.79
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
107,843.76
2,839,583.78
746,740.53
224,022.16
522,718.37
52,271.84
470,446.53
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
101,500.01
2,219,170.60
370,952.51
111,285.75
259,666.76
25,966.68
233,700.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
95,156.26
2,550,565.04
587,468.73
176,240.62
411,228.11
41,122.81
370,105.30
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
88,812.51
2,820,552.53
765,771.78
229,731.53
536,040.24
53,604.02
482,436.22
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
82,468.76
3,551,092.10
1,230,673.64
369,202.09
861,471.55
86,147.16
775,324.40
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,408,312.63
31,963,191.21
7,461,471.18
2,238,441.35
5,223,029.82
522,302.98
4,700,726.84
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 90
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
76,125.01
2,028,610.93
293,534.07
88,060.22
205,473.85
20,547.38
184,926.46
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
69,781.26
2,260,833.15
448,336.01
134,500.80
313,835.20
31,383.52
282,451.68
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
63,437.51
2,540,768.57
632,829.58
189,848.88
442,980.71
44,298.07
398,682.64
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
57,093.76
2,725,277.60
757,939.89
227,381.97
530,557.92
53,055.79
477,502.13
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
50,750.01
2,718,933.85
764,283.64
229,285.09
534,998.55
53,499.85
481,498.69
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
44,406.26
2,951,156.07
919,085.58
275,725.67
643,359.90
64,335.99
579,023.91
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
38,062.51
2,706,246.35
776,971.14
233,091.34
543,879.80
54,387.98
489,491.82
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
31,718.76
2,843,042.19
872,389.80
261,716.94
610,672.86
61,067.29
549,605.57
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
25,375.01
2,200,522.50
482,845.04
144,853.51
337,991.53
33,799.15
304,192.38
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
19,031.26
2,544,075.52
706,927.47
212,078.24
494,849.23
49,484.92
445,364.31
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,687.51
2,824,010.94
891,421.05
267,426.31
623,994.73
62,399.47
561,595.26
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,343.76
3,581,078.30
1,372,831.01
411,849.30
960,981.71
96,098.17
864,883.54
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
494,812.66
31,924,555.96
8,919,394.26
2,675,818.28
6,243,575.99
624,357.60
5,619,218.39
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 91
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
398,750.00
2,200,360.07
- 122,980.07
- 122,980.07
- 122,980.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
392,104.17
2,407,134.23
16,475.77
4,942.73
11,533.04
1,153.30
10,379.73
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
385,458.33
2,656,592.40
182,493.60
54,748.08
127,745.52
12,774.55
114,970.97
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
378,812.50
2,820,682.57
295,387.43
88,616.23
206,771.20
20,677.12
186,094.08
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
372,166.67
2,814,036.73
302,033.27
90,609.98
211,423.29
21,142.33
190,280.96
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
365,520.83
3,020,810.90
441,489.10
132,446.73
309,042.37
30,904.24
278,138.13
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
358,875.00
2,800,745.07
315,324.93
94,597.48
220,727.45
22,072.75
198,654.71
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
352,229.17
2,922,151.24
401,656.76
120,497.03
281,159.74
28,115.97
253,043.76
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
345,583.34
2,346,385.40
54,142.60
16,242.78
37,899.82
3,789.98
34,109.84
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,937.50
2,652,755.57
255,576.43
76,672.93
178,903.50
17,890.35
161,013.15
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,902,213.74
421,594.26
126,478.28
295,115.98
29,511.60
265,604.39
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
325,645.84
3,578,511.90
853,232.10
255,969.63
597,262.47
59,726.25
537,536.22
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,346,375.02
33,122,379.82
3,416,426.18
1,061,821.87
2,354,604.31
247,758.44
2,106,845.87
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 92
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
319,000.00
2,148,781.51
25,699.15
7,709.74
17,989.40
1,798.94
16,190.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
312,354.17
2,360,250.92
116,678.50
35,003.55
81,674.95
8,167.50
73,507.46
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
305,708.34
2,615,343.37
286,202.52
85,860.76
200,341.76
20,034.18
180,307.59
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
299,062.50
2,783,189.73
401,433.81
120,430.14
281,003.67
28,100.37
252,903.30
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
292,416.67
2,776,543.90
408,079.64
122,423.89
285,655.75
28,565.57
257,090.17
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
285,770.84
2,988,013.30
550,457.30
165,137.19
385,320.11
38,532.01
346,788.10
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
279,125.00
2,763,252.23
421,371.31
126,411.39
294,959.92
29,495.99
265,463.92
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
272,479.17
2,887,475.54
509,456.23
152,836.87
356,619.36
35,661.94
320,957.43
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,299,189.07
154,150.55
46,245.16
107,905.38
10,790.54
97,114.84
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,187.51
2,612,445.59
359,869.72
107,960.91
251,908.80
25,190.88
226,717.92
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
252,541.67
2,867,538.04
529,393.73
158,818.12
370,575.61
37,057.56
333,518.05
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
245,895.84
3,558,860.98
970,381.39
291,114.42
679,266.97
67,926.70
611,340.28
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,389,375.06
32,660,884.18
4,681,775.55
1,404,532.66
3,277,242.88
327,724.29
2,949,518.60
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 93
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
239,250.01
2,103,057.49
75,225.01
22,567.50
52,657.51
5,265.75
47,391.76
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
232,604.17
2,320,197.89
221,131.69
66,339.51
154,792.18
15,479.22
139,312.97
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
225,958.34
2,582,095.54
394,890.54
118,467.16
276,423.38
27,642.34
248,781.04
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
219,312.51
2,754,478.70
512,945.05
153,883.52
359,061.54
35,906.15
323,155.38
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
212,666.67
2,747,832.87
519,590.89
155,877.27
363,713.62
36,371.36
327,342.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
206,020.84
2,964,973.27
665,497.57
199,649.27
465,848.30
46,584.83
419,263.47
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
532,882.55
159,864.77
373,017.79
37,301.78
335,716.01
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
192,729.17
2,862,167.11
623,084.89
186,925.47
436,159.42
43,615.94
392,543.48
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
186,083.34
2,258,757.98
258,368.47
77,510.54
180,857.93
18,085.79
162,772.13
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
179,437.51
2,580,331.96
469,263.54
140,779.06
328,484.48
32,848.45
295,636.03
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
172,791.68
2,842,229.61
643,022.39
192,906.72
450,115.67
45,011.57
405,104.11
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
166,145.84
3,551,699.73
1,095,302.94
328,590.88
766,712.06
76,671.21
690,040.85
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,432,375.09
32,302,363.36
6,011,205.53
1,803,361.66
4,207,843.87
420,784.39
3,787,059.48
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 94
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
159,500.01
2,062,246.30
179,206.40
53,761.92
125,444.48
12,544.45
112,900.03
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,854.18
2,285,876.50
329,151.64
98,745.49
230,406.15
23,040.61
207,365.53
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
146,208.34
2,555,561.91
507,756.77
152,327.03
355,429.74
35,542.97
319,886.76
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
139,562.51
2,733,136.91
629,042.13
188,712.64
440,329.49
44,032.95
396,296.54
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,726,491.08
635,687.96
190,706.39
444,981.57
44,498.16
400,483.42
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,270.84
2,950,121.28
785,633.21
235,689.96
549,943.25
54,994.32
494,948.92
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
119,625.01
2,713,199.41
648,979.63
194,693.89
454,285.74
45,428.57
408,857.17
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
112,979.18
2,844,719.20
741,605.11
222,481.53
519,123.58
51,912.36
467,211.22
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
106,333.35
2,224,003.94
366,119.18
109,835.75
256,283.42
25,628.34
230,655.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
99,687.51
2,555,096.29
582,937.48
174,881.24
408,056.24
40,805.62
367,250.61
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
93,041.68
2,824,781.70
761,542.61
228,462.78
533,079.83
53,307.98
479,771.84
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
86,395.85
3,555,019.19
1,226,746.56
368,023.97
858,722.59
85,872.26
772,850.33
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,475,375.13
32,030,253.71
7,394,408.67
2,218,322.60
5,176,086.07
517,608.61
4,658,477.46
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 95
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
79,750.01
2,032,235.93
289,909.06
86,972.72
202,936.35
20,293.63
182,642.71
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
73,104.18
2,264,156.07
445,013.09
133,503.93
311,509.16
31,150.92
280,358.25
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,543,789.40
629,808.75
188,942.63
440,866.13
44,086.61
396,779.51
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
59,812.51
2,727,996.35
755,221.14
226,566.34
528,654.80
52,865.48
475,789.32
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
53,166.68
2,721,350.52
761,866.97
228,560.09
533,306.88
53,330.69
479,976.19
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
46,520.85
2,953,270.66
916,970.99
275,091.30
641,879.70
64,187.97
577,691.73
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
39,875.01
2,708,058.85
775,158.64
232,547.59
542,611.04
54,261.10
488,349.94
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
33,229.18
2,844,552.60
870,879.38
261,263.81
609,615.57
60,961.56
548,654.01
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
26,583.35
2,201,730.84
481,636.71
144,491.01
337,145.70
33,714.57
303,431.13
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
19,937.52
2,544,981.77
706,021.22
211,806.37
494,214.85
49,421.49
444,793.37
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
13,291.68
2,824,615.10
890,816.88
267,245.06
623,571.82
62,357.18
561,214.64
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,645.85
3,581,380.39
1,372,528.93
411,758.68
960,770.25
96,077.02
864,693.22
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
518,375.17
31,948,118.47
8,895,831.76
2,668,749.53
6,227,082.23
622,708.22
5,604,374.01
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 96
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
416,875.00
2,218,485.07
- 141,105.07
- 141,105.07
- 141,105.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
409,927.08
2,424,957.15
1,347.15
404.15
943.01
94.30
848.70
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
402,979.17
2,674,113.23
164,972.77
49,491.83
115,480.94
11,548.09
103,932.84
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
396,031.25
2,837,901.32
278,168.68
83,450.60
194,718.08
19,471.81
175,246.27
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
389,083.33
2,830,953.40
285,116.60
85,534.98
199,581.62
19,958.16
179,623.46
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
382,135.42
3,037,425.48
424,874.52
127,462.35
297,412.16
29,741.22
267,670.94
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
375,187.50
2,817,057.57
299,012.43
89,703.73
209,308.70
20,930.87
188,377.83
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
368,239.59
2,938,161.65
385,646.35
115,693.90
269,952.44
26,995.24
242,957.20
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
361,291.67
2,362,093.74
38,434.26
11,530.28
26,903.99
2,690.40
24,213.59
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
354,343.75
2,668,161.82
240,170.18
72,051.05
168,119.13
16,811.91
151,307.21
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
347,395.84
2,917,317.90
406,490.10
121,947.03
284,543.07
28,454.31
256,088.76
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
340,447.92
3,593,313.99
838,430.01
251,529.00
586,901.01
58,690.10
528,210.91
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,543,937.52
33,319,942.32
3,218,863.68
1,007,990.62
2,210,873.06
235,197.81
1,975,675.24
Revenues
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 97
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
333,500.00
2,163,281.51
40,199.15
12,059.75
28,139.41
2,813.94
25,325.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,552.09
2,374,448.83
102,480.59
30,744.18
71,736.41
7,173.64
64,562.77
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
319,604.17
2,629,239.21
272,306.69
81,692.01
190,614.68
19,061.47
171,553.21
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
312,656.25
2,796,783.48
387,840.06
116,352.02
271,488.04
27,148.80
244,339.24
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
305,708.34
2,789,835.56
394,787.98
118,436.39
276,351.58
27,635.16
248,716.42
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
298,760.42
3,001,002.89
537,467.71
161,240.31
376,227.40
37,622.74
338,604.66
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
291,812.51
2,775,939.73
408,683.81
122,605.14
286,078.67
28,607.87
257,470.80
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
284,864.59
2,899,860.96
497,070.82
149,121.25
347,949.57
34,794.96
313,154.61
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,311,272.40
142,067.21
42,620.16
99,447.05
9,944.70
89,502.34
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
270,968.76
2,624,226.84
348,088.47
104,426.54
243,661.93
24,366.19
219,295.73
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
264,020.84
2,879,017.21
517,914.57
155,374.37
362,540.20
36,254.02
326,286.18
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
257,072.92
3,570,038.06
959,204.31
287,761.29
671,443.01
67,144.30
604,298.71
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,543,437.56
32,814,946.69
4,527,713.05
1,358,313.91
3,169,399.13
316,939.91
2,852,459.22
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 98
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
250,125.01
2,113,932.49
64,350.01
19,305.00
45,045.01
4,504.50
40,540.51
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
243,177.09
2,330,770.81
210,558.77
63,167.63
147,391.14
14,739.11
132,652.03
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
236,229.17
2,592,366.38
384,619.71
115,385.91
269,233.80
26,923.38
242,310.42
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,281.26
2,764,447.45
502,976.30
150,892.89
352,083.41
35,208.34
316,875.07
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
222,333.34
2,757,499.53
509,924.22
152,977.27
356,946.95
35,694.70
321,252.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
215,385.42
2,974,337.85
656,132.98
196,839.89
459,293.09
45,929.31
413,363.78
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
208,437.51
2,743,603.70
523,820.05
157,146.02
366,674.04
36,667.40
330,006.63
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
201,489.59
2,870,927.53
614,324.48
184,297.34
430,027.13
43,002.71
387,024.42
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
194,541.68
2,267,216.31
249,910.13
74,973.04
174,937.09
17,493.71
157,443.38
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,593.76
2,588,488.21
461,107.29
138,332.19
322,775.10
32,277.51
290,497.59
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
180,645.84
2,850,083.78
635,168.22
190,550.47
444,617.76
44,461.78
400,155.98
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
173,697.93
3,559,251.82
1,087,750.85
326,325.26
761,425.60
76,142.56
685,283.04
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,542,937.60
32,412,925.86
5,900,643.02
1,770,192.91
4,130,450.12
413,045.01
3,717,405.10
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 99
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
166,750.01
2,069,496.30
171,956.39
51,586.92
120,369.48
12,036.95
108,332.53
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
159,802.09
2,292,824.42
322,203.72
96,661.12
225,542.61
22,554.26
202,988.35
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,854.18
2,562,207.75
501,110.93
150,333.28
350,777.65
35,077.77
315,699.89
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,906.26
2,739,480.66
622,698.38
186,809.51
435,888.87
43,588.89
392,299.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,732,532.74
629,646.30
188,893.89
440,752.41
44,075.24
396,677.17
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,010.43
2,955,860.87
779,893.62
233,968.09
545,925.54
54,592.55
491,332.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
125,062.51
2,718,636.91
643,542.13
193,062.64
450,479.49
45,047.95
405,431.54
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
118,114.60
2,849,854.62
736,469.69
220,940.91
515,528.78
51,552.88
463,975.91
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
111,166.68
2,228,837.27
361,285.84
108,385.75
252,900.09
25,290.01
227,610.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
104,218.76
2,559,627.54
578,406.23
173,521.87
404,884.36
40,488.44
364,395.93
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
97,270.85
2,829,010.87
757,313.44
227,194.03
530,119.41
53,011.94
477,107.47
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,322.93
3,558,946.27
1,222,819.48
366,845.84
855,973.63
85,597.36
770,376.27
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,542,437.64
32,097,316.22
7,327,346.16
2,198,203.85
5,129,142.31
512,914.23
4,616,228.08
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 100
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
83,375.01
2,035,860.93
286,284.06
85,885.22
200,398.85
20,039.88
180,358.96
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
76,427.10
2,267,478.98
441,690.17
132,507.05
309,183.12
30,918.31
278,264.81
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
69,479.18
2,546,810.24
626,787.92
188,036.38
438,751.54
43,875.15
394,876.39
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
62,531.26
2,730,715.10
752,502.39
225,750.72
526,751.67
52,675.17
474,076.50
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
55,583.35
2,723,767.18
759,450.30
227,835.09
531,615.21
53,161.52
478,453.69
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,635.43
2,955,385.24
914,856.41
274,456.92
640,399.49
64,039.95
576,359.54
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
41,687.52
2,709,871.35
773,346.13
232,003.84
541,342.29
54,134.23
487,208.06
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
34,739.60
2,846,063.02
869,368.97
260,810.69
608,558.28
60,855.83
547,702.45
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
27,791.68
2,202,939.17
480,428.37
144,128.51
336,299.86
33,629.99
302,669.88
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
20,843.77
2,545,888.02
705,114.97
211,534.49
493,580.48
49,358.05
444,222.43
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
13,895.85
2,825,219.27
890,212.71
267,063.81
623,148.90
62,314.89
560,834.01
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,947.93
3,581,682.47
1,372,226.84
411,668.05
960,558.79
96,055.88
864,502.91
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
541,937.68
31,971,680.98
8,872,269.25
2,661,680.77
6,210,588.47
621,058.85
5,589,529.63
Revenues
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Electricity
Water supply
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 101
Chapter 9
Conclusion
This project is possible because the Sky-raspado earns revenue more than
expenses and the net income is able to pay debt and the remaining becomes
dividend for the investors as he/she required.
Besides, the firm managed to cover all the debt within five years as planned. In
addition, the firm has its strength to compete with both direct and indirect
competitors and able to use pull strategy to motivate the demand. In concluding,
this project is feasible and can be use in actual time.
P a g e | 102
Members
1
2
3
4
5
6
7
8
5131205094
5131203035
5131203047
5131203153
5131203191
5131205069
5131205118
5131205204
Miss.Junthawawnkorn Noi-inta
Mr.Panupong Jomharn
Mr.VItad Jitsakorn
Mr.Suwatchai Bualert
Mr.Anucha Putippayawongya
Miss.Pitchanee Sanpachanyasatit
Miss.Natthaporn Khamyod
Miss.Apatcharin Pimraksa
Project feasibility and evaluation

Sectiom 1
Group VIP 3 ()
P a g e | 103
References
http://bangkok.onlineinfonetwork.com/th/index.php/travel-news-a-articles.html
http://www.marketingoops.com/reports/behaviors/eat-out-behavior/
http://fic.nfi.or.th/th/foodinsight/view.asp?ItemID=64
http://www.smebank.co.th/detail_pr.php?news_id=294
http://www.manager.co.th/daily/viewnews.aspx?NewsID=9550000010027
http://www.thaismefranchise.com/?p=9079
http://service.nso.go.th/nso/nsopublish/service/survey/rep_older50.pdf
http://203.155.220.118/info/NowBMA/frame.asp
http://www.thairestaurantbusinessplan.com/ (GRR)
http://www.ddproperty.com
http://www.nso.go.th
http://www.abacpoll.au.edu/flash/2552/hotpoll080452_g.swf
http://www.kaew9.com/catalog.php
http://www.indexlivingmall.com/index.php
P a g e | 104
Appendix
P a g e | 105
The Industry
Restaurant industry sales are expected to reach a record $604 billion and post
positive growth in 2011 after a three-year period of negative real sales growth,
according to National Restaurant Association. The Associations 2011
Restaurant Industry Forecast projects an industry sales increase of 3.6 percent
over 2010 sales, which equals 1.1 percent in real (inflation-adjusted) terms. The
Industry is tied directly to the health of the U.S. Economy and consumer
disposable income. The CBO anticipates that the current recession, which
started in December 2007, ended in the second quarter of 2009, making it the
longest recession since World War II. . U.S. economic growth during 2010
came in at a 2.9% rate after inflation, the strongest performance of the past five
years. Such growth compares to a 2.6% real rate of decline during 2009, the
depths of the recession. The swing in performance from 2009 to 2010 was the
widest since 1983, a period of 27 years. The increase in real GDP in 2010
primarily reflected positive contributions from private inventory investment,
exports, personal consumption expenditures (PCE), nonresidential fixed
P a g e | 106
investment, and federal government spending. Severe economic downturns

often sow the seeds of robust recoveries. During a slump in economic activity,
consumers defer purchases, especially for housing and durable goods, and
businesses postpone capital spending and try to cut inventories. Once demand in
the economy picks up, the disparity between the desired and actual stocks of
capital assets and consumer durable goods widens quickly, and spending by
consumers and businesses can accelerate rapidly. Although the CBO expects
that the current recovery will be spurred by that dynamic, in all likelihood, the
recovery will also be dampened by a number of factors. Those factors include
slow wage and employment growth, high unemployment as well as a continued
sluggish housing market.Current expectations by the CBO are for GDP growth
of 3.1% in 2011 falling off to 2.8 percent in 2012. This current forecast reflects
the CBOs expectation of continued strong growth in business investment,
improvements in residential investment, net exports, and modest increases in
consumer spending
Source: Congressional Budget Office Economic Projections and revisions.
P a g e | 107
Source: Congressional Budget Office Economic Projections and revisions.

The continued rebound in GDP will also affect real disposable income growth.
Real DPI increased 1.4 percent in 2010, compared with an increase of 0.6
percent in 2009. Even though economic activity began to increase again during
the second half of 2009, the unemployment rate continued to rise, finishing the
year at 10.0 percent. Hiring usually lags behind output during the initial stages
of a recovery because firms tend to increase output first by boosting
productivity and by raising the number of hours that existing employees work;
adding employees tends to occur later. As the recovery continues, the economy
will add roughly 2.5 million jobs per year over the 20112016 period, CBO
estimates. However, even with significant increases in the number of jobs, a
substantial reduction in the unemployment rate will take some time. CBO
projects that the unemployment rate will gradually fall in the near term, to 9.2
percent in the fourth quarter of 2011, 8.2 percent in the fourth quarter of 2012,
and 7.4 percent at the end of 2013. Only by 2016, in CBOs forecast, does it
reach 5.3 percent, close to the agencys estimate of the natural rate of
unemployment. Current inflation expectations barring any major Geo Political
factors are for inflation to remain low throughout 2011. One primary measure of
P a g e | 108
inflation, and a favorite of the Federal Reserve, is the personal consumption

expenditures (PCE) index. This measure of consumer inflation rose at a 1.8%
annual rate during the fourth quarter of 2010, reflecting the recent rise in food
and gasoline prices. The core PCE, which excludes food and energy costs, rose
at only a 0.4% annual rate, the smallest rise on record. Such a modest increase
gives the Federal Reserve more cover to maintain its key interest rate at
essentially zero for most, if not all, of 2011. With less uncertainty by businesses
and investors as to tax policy this year and next and with rising expectations that
split government in Washington will slow the explosion in government
spending the economy looks poised for sustained growth as businesses and
investors get back to the business of growing and expanding the bottom line.
For operators just getting started this may be the best time within the business
cycle to plan and open your new facility understanding that with interest rates
still at all time low levels and marginal operators going out of business you will
have accounted for the marginal efficiencies necessary to not only survive
against the competition but to thrive as we cycle once again into economic
expansion.
Starting a small business is always risky, and the chance of success is slim.
According to the U.S. Small Business Administration, over 50% of small
businesses fail in the first year and 95% fail within the first five years. Whether
you are starting a new restaurant are looking to raise additional capital to
expand your currently profitable Restaurant, or looking to evaluate and value
your Restaurant to sell, current statistics prove that you will do much better with
a business plan than without. According to Dunn and Bradstreet the primary
reasons for failure vary, but all of the reasons come under the category of poor
planning. You are a part of the second largest Industry in the United States
representing 4% of the U.S. Gross National Product in the most competitive
Industry in the world. Your management decisions will decide whether your
P a g e | 109
Restaurant survives or thrives in the face of increased competition. The most

important benefit of a business plan is that it sets the stage for the future of your
Restaurant as you want it to be positioned in the marketplace. A business plan
will make it easy for your banker to take action as he/she gains insight into the
details of your restaurant and the goals that you have outlined. Potential
investors can review your plan and decide whether or not to make an investment
based upon the risk. You will benefit most as you study and gain detailed
insight into your own operations. Updating and constantly reviewing your plan
will give you more insight as both a manager and decision maker.
TIME IS MONEY...We have estimated that it takes an average of 100 hours to
research, and write a comprehensive business plan within any Industry. Creating
and compiling the five year financial plan and forecasts including 5 years of
budgets, income statements, balance sheets, cash flow analysis, and key
financial ratio analysis can take more than 20 hours of work by you or your
accountant. Now consider sitting down in front of your computer to edit and fill
in the details of an already written and organized sample restaurant business
plan and outline. Whether you are starting a fine dining, full service or fast food
restaurant, are looking for expansion capital to open your second restaurant, or
want to sell your multi restaurant chain, you will be able to edit this plan into
your own.
ALREADY RESEARCHED and WRITTEN...The Foodservice Industry

Analysis included, was written based upon current sources including the
National Restaurant Associations' Food Industry Analysis and covering the fast
casual bar and grille segment specifically with an Outlook through 2010 with
segment focus on Thai Casual and Fine Dining. Now use your computer's word
processor to turn this sample plan into your own. Enter your food and beverage
revenue assumptions, your operating expense assumptions, and your cash flow
P a g e | 110
assumptions into the QuickPlan five year forecasting template using your
computer's spreadsheet program. You will immediately have five years
projected month to month operating budgets, income statements, balance sheets,
cash flow analysis and key financial ratios. Once you have finished editing,
print your plan and simply insert it into the three ring binder included, indexing
it according to the pre-labeled inserts.
QuickPlan Thai Business Plan software includes a complete 10 page
Employee Manual covering descriptions, wage policy, performance appraisals,
etc., a 25 page Operations Manual including job descriptions, and now includes
a 20 page Bar Tender/ Bar-back operations manual and par daily liquor
inventory control if you are going to serve liquor. It includes hard copy and
software for you to edit into your own. Then simply insert your copy into the
three ring binder and organize it with the pre-labeled index included. The
Complete plan consists of a hard copy and software files of the following;
P a g e | 111
Consuming meals in restaurant : Example case regarding to Bangkok

consuming demand and other provinces
P a g e | 112
P a g e | 113
P a g e | 114
P a g e | 115

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Table of contents

Activities time fame

Chapter 2 Industry Profile

Strategy of the company

Chapter 3: Market Feasibility Study

Competition analysis (3C)

Equipment and tool

Cash flow statement

Chapter 8: Risk management

Uncertainly index cost

The content of the report consists of introduction, industry profile, market

The companys project is SKY-Raspado Restaurant. we are greatly to

Background and Significance of the Project

The special day

- Know and understand about competition and several customer

Analysis market need

Set up strategic plan

first revived at the fashionable court of Burgundy and adopted in France.

Beverages: punch, coffee, chocolate (poured from urn, or filled cups

Nowadays, there are many restaurant industries in Thailand. Although,

Product and service

be established. Networks can be modeled from factory to the consumer,

Marketing and Distribution Costs

the marketing cost

caused by the multiple types of advertisement

approximately 15 percents of operating expenses. For the distribution cost, the

Vision of the company

Mission of the company

Strategy of the company

The company ensures that functional strategies mesh with business-level

Companies to effectively compete in the analysis of the industry its specific

Place - as the restaurant located in silom, Bangkok which is the famous

Competition Analysis (3C Analysis)

coupled with a seductive selection of the finest vintages, beverages, cocktails

The nest bar

are less loyal

the brand because

the product is no different

- Rivalry among Established Firms

and large are making the Tournament

to changing. Change in consumer behavior from cooking at home to eating out,

because our restaurant is buffer restaurant we see the

Billboard Ram-in-thra expressway : http://www.sign4ad.com/mod/sign/sign.php?id_sign=85

Mix Food Tray

ACRYLIC DISPLAYWARE; 12" (SET)

4.2 Office Supplies

Map directs to the location

4.4 Equipment and Tools

ATHENA PLUS Pots

Dinning Set ( 4 sit ) 5

Dinning Set ( 4 sit ) 5

Dinning Set ( 6 sit ) 3

Dinning Set ( 6 sit ) 2

Printed Pictures &

Printed Pictures &

Printed Pictures &

Printed Pictures &

Printed Pictures &

5.2 income statement

5.2 cash flow statement

5.3 balance sheet

6.1 indirect costs

6.2 direct cost