Restaurant Project Report

 

ABC ABC, CITY

Equipments Required Units 1 2 3 4 5 6 7 8 9 10 11 12

AC A C ( For Restaurant) AC ( For Party Hall) LED 42' Music DJ System W ith Speake Cold Drink Fridge Fans Exhaust Fan Vaccum Cleaner Computer & Printer Fire Extinshuer In Invertor with Battries Generator Total ( A)

Price per Unit 35000.00 35000.00 62500.00 45000.00 30000.00 1350.00 550.00 5000.00 30000.00 7500.00 30000.00 150000.00

Total 70000.00 70000.00 62500.00 45000.00 30000.00 13500.00 3300.00 5000.00 30000.00 15000.00 30000.00 150000.00 524300.00

1

Price per Unit 17000.00

Total 17000.00

1 1 1 1 1 2 1 1 1 1 1

12000.00 2500.00 8000.00 4000.00 12000.00 125000.00 40000.00 35000.00 10000.00 5000.00 5000.00

12000.00 2500.00 8000.00 4000.00 12000.00 250000.00 40000.00 35000.00 10000.00 5000.00 5000.00 32840.00 433340.00

2 2 1 1 1 10 6 1 1 2 1 1

Kitchen Equipments Units 1 4 Burner Gas Range 2 3 4 5 6 7 8 9 10 11 12 13

2 Burner Gas Range Toaster Microwave Mixer Grinder Chimney Deep Regregerator De W ater Cooler Fridge Coffe Machine Juicer RO System Crockery Total (B)

Furniture Furniture & Interiors ( It Includes Tables, Chairs for Restaurant and Table Chairs for Party Hall and Interior Decoration) Total (C ) Total Cost

(A+B+C)

400000.00

400000.00 1357640.00

 

ABC ABC, CITY Crockery Details Item Quantity 1 Spoon 10 2 Fork 10 3 Kniwe 10 4 Service Spoon 5 5 Service Fork 5 6 Soup Spoon 5 7 Large Plate 5 8 Small Plate 5 9 Serving Bowl 5 10 Dessert Plate 3 11 Dessert Spoon 3 12 Cup and Sauces 3 13 W ater Glass 5 14 Sup Bowl 5 15 W ater Jug 2 16 Service Tray 30 17 J Ju uice Glass ( 250 M 5 1 18 9 20 21 22 23

J Ju uoiu ce lapss ( 300 M S pG Cu Napkin Stand Straw Stand Toothpic Stank Bottle Opener

5 4 15 15 15 15 Total

Unit DOZ DOZ No DOZ DOZ DOZ DOZ DOZ DOZ DOZ DOZ DOZ DOZ DOZ DOZ No DO DOZ DO DO D OZ Z No No No No

Price Per Unit 150.00 150.00 100.00 200.00 200.00 120.00 350.00 250.00 400.00 300.00 90.00 90.00 120.00 360.00 2000.00 300.00 130.00

Total 1500.00 1500.00 1000.00 1000.00 1000.00 600.00 1750.00 1250.00 2000.00 900.00 270.00 270.00 600.00 1800.00 4000.00 9000.00 650.00

1 25 20 5..0 00 0 100.00 20.00 10.00 10.00

7 95 00 0..0 00 0 1500.00 300.00 150.00 150.00 32840.00

 

ABC ABC, CITY Cost of Project Land & Building

Owned

Equipments

524300.00

Kitchen Equipments

433340.00

Furniture

400000.00 Total

1357640.00

Means of Finance Bank Term Loan Promoters Capital Total

1018230.00 339410.00 1357640.00

 

ABC ABC, CITY 1 Workin Working g Days Days

350 350 Da Day ys

2 Gross Gross Receip Receipts ts Rent from Party Hall Rs 500 5000 0 per day Party Hall Rent Per Day No of Bookin Total 1st Year 5500 30 165000 Iind Year 5500 30 165000 IIIrd year 5500 36 198000 Ivth Year 5500 36 198000 Vth Year 5500 36 198000 During the Party Time the Gross Receipts from Sale of Food to Party will be Rs 10000.00 per Party Day Receipts from Restaurant Rest Re stau aura rant nt Re Rece ceip ipts ts per per DNo DNo.. o off Day Days s Tota Totall 1st Year

5000

350

1750000

Iind Year IIIrd year Ivth Year Vth Year

5500 6050 6655 7500

350 350 350 350

1925000 2117500 2329250 2625000

3 Cost Cost o off Foo Food d  Assuming that Cost of Raw Material of Food comes to 25% of Sale Price

4 Salari Salaries es & Wag Wages es Employee Salar ary y per per Mo No of of E Em mplo Total Manager Self Self Shef 10000 2 20000.00 W aiter 7000 4 28000.00 Helper 4500 2 9000.00 Total 57000.00 Annual Salary

684000.00

5 Electricity Electricity Expen Expenses ses Electricity Expenses will be Rs 15000.00 per month.  Annual Expenses will be Rs 180000.00 . 6 Diseal Diseal Exp Expens enses es Diseal Expenses will be Rs 4000.00 per mont  Annual Expenses will be Rs 48000 6 Gas Fu Fuel el Expens Expenses es Gas Expenses will be Rs 8000.00 per mont  Annual Expenses will be Rs 96000

 

 

7 Adminstrat Adminstrative ive Expen Expenses ses  Administrative Expenses will be Rs 3000.00 per month.  Annual Expenses will be Rs 36000.00 8 Repiar & Maintainc Maintaince e Expenses Expenses Monthly Expenses will Rs 2500.00. Annual Expenses will be Rs 30000.00 9 Advertisem Advertisement ent Expen Expenses ses  Annual Expenses will be Rs 60000.00 10 Depreci Depreciation ation Schedule Schedule Equipments  Year Opening Balance Depreciation @15% Closing Balance

Kitchen Equipments  Year Opening Balance Depreciation @15% Closing Balance

Furniture  Year Opening Balance Depreciation @10% Closing Balance

Ist Year

IInd Year

IIIrd Year

IV th Year

524300.00 445655.00 378806.75 321985.74 78645.00

66848.25

IInd Year

IIIrd Year

IV th Year

433340.00 368339.00 313088.15 266124.93 65001.00

55250.85

IInd Year

IIIrd Year

IV th Year

400000.00 360000.00 306000.00 260100.00 40000.00

54000.00

232634.70

Vth Year  226206.19

46963.22 39918.739 33930.9283

368339.00 313088.15 266124.93 226206.19

Ist Year

273687.88

56821.01 48297.861 41053.1815

445655.00 378806.75 321985.74 273687.88

Ist Year

Vth Year 

45900.00

192275.26

Vth Year  221085.00

39015.00

33162.75

360000.00 306000.00 260100.00 221085.00

187922.25

11 Bank Loa Loan n Repaym Repayment ent and Interest Interest Ch Chart art  Year Ist Year Opening Ba Balance 0.00  Add: Adition 1018230.00 Installments 203646.00 Closing Balance 814584.00 Interest @ 13% p. p.a. (on Lo Loan 119132.91

IInd Year 814584.00 0.00 203646.00 610938.00 92658.93

IIIrd Year 610938.00 0.00 203646.00 407292.00 66184.95

IV th Year Vth Year  407292.00 203646.00 0.00 0.00 203646.00 203646.00 203646.00 0.00 39710.97 13236.99

 

ABC ABC, CITY PROFITABILITY PROFITABIL ITY STATEMENT Ist Year Gross Receipts Rent From Party Hall

Iind Year

IIIrd Year

Ivth Year

Vth Year  

165000.00

165000.00

198000.00

198000.00

198000.00

300000.00

396000.00

432000.00

432000.00

432000.00

Gross Food dReceipts uring Paron ty Sale of Gross Reciepts from Restaurant

1750000.00 1925000.00 2117500.00 2329250.00 2625000.00

Total (A)

2215000.00 2486000.00 2747500.00 2959250.00 3255000.00

Cost of Service Cost of Food Produced Salary and W ages Electricity Expenses Generator Expenses Gas , Fuel Expenses Total (B)

512500.00 684000.00 180000.00 48000.00 96000.00

580250.00 718200.00 198000.00 52800.00 105600.00

637375.00 790020.00 217800.00 58080.00 116160.00

690312.50 869022.00 239580.00 63888.00 127776.00

764250.00 955924.20 263538.00 70276.80 140553.60

1520500.00 1654850.00 1819435.00 1990578.50 2194542.60

Gross Profit (C=A-B)

694500.00

831150.00

928065.00

968671.50 1060457.40

 Administrative Expenses Repair & Maintance  Advertisement Expenses Depreciation Total (D )

36000.00 30000.00 60000.00 183646.00 309646.00

39600.00 33000.00 66000.00 176099.10 314699.10

43560.00 36300.00 72600.00 149684.24 302144.24

47916.00 39930.00 79860.00 127231.60 294937.60

52707.60 43923.00 87846.00 108146.86 292623.46

Net Profit Before Interest ( C-D) Interest Paid to Bank

384854.00 119132.91

516450.90 92658.93

625920.77 66184.95

673733.90 39710.97

767833.94 13236.99

Net Profit After Interest Drawings Net Profit Carried Forward

265721.09 96000.00 169721.09

423791.97 240000.00 183791.97

559735.82 350000.00 209735.82

634022.93 400000.00 234022.93

754596.95 450000.00 304596.95

 

ABC ABC, CITY CASH FLOW STATEMENT Ist Year

Iind Year

IIIrd Year

Ivth Year

Vth Year  

Cash Inflow Capital Employed

339410.00

0.00

0.00

0.00

0.00

Loan From Bank

1018230.00

0.00

0.00

0.00

0.00

568500.00

692550.00

775605.00

800965.50

875980.80

1926140.00

692550.00

775605.00

800965.50

875980.80

1357640.00

0.00

0.00

0.00

0.00

90083.33

15983.33

11681.67

6524.83

12412.73

Instalment Paid of Bank

203646.00

203646.00

203646.00

203646.00

203646.00

Interest Paid to Bank

119132.91

92658.93

66184.95

39710.97

13236.99

Drawings

96000.00

240000.00

350000.00

400000.00

450000.00

Total (B)

1866502.24

552288.26

631512.62

649881.80

679295.72

0.00 59637.76 59637.76

59637.76 140261.74 199899.49

199899.49 144092.38 343991.88

343991.88 151083.70 495075.57

495075.57 196685.08 691760.65

Net Profit Before Interest and Total ( A) Cash Outflow Fixed Assets Purchased Increase in Working Capital

Opening Cash Cash Accural Closing Cash

 

ABC ABC, CITY BALANCE SHEET Ist Year

Iind Year

IIIrd Year

Ivth Year

Vth Year  

Liabilities Capital Em Employed

339410.00

339410.00

339410.00

339410.00

339410.00

Bank Loan

814584.00

610938.00

407292.00

203646.00

0.00

Net Profit

169721.09

353513.06

563248.88

797271.81

1101868.76

Creditors

94500.00

101100.00

111210.00

122331.00

134564.10

1418215.09

1404961.06

1421160.88

1462658.81

1575842.86

1173994.00

997894.90

848210.67

720979.07

612832.21

184583.33

207166.67

228958.33

246604.17

271250.00

59637.76

199899.49

343991.88

495075.57

691760.65

1418215.09

1404961.06

1421160.88

1462658.81

1575842.86

0.00

0.00

0.00

0.00

0.00

Total Assets Fixed A As ssets Sundry Debtors Cash and Bank Balance

Total

 

ABC ABC, CITY CALCULATION OF DEBT SERVICE COVERAGE RATIO Particulars Ist Year Iind Year Net Profit After tax During yr. 265721.09 423791.97  Add: Depreciation 183646.00 176099.10  Add: Interest On Term Loan 119132.91 92658.93 Total Amount available For serving in intt & IIn nstallment 568500.00 692550.00

IIIrd Year 559735.82 149684.24 66184.95

Ivth Year 634022.93 127231.60 39710.97

Vth Year   754596.95 108146.86 13236.99

775605.00

800965.50

875980.80

Installment and interest to be Served

322778.91

296304.93

269830.95

243356.97

216882.99

Debt Service Coverage Ratio

1.76

2.34

2.87

3.29

4.04

Average DSCR

2.86

Calculation of Current Ratio Current Assets Sundry Debtors Cash & Bank Ba Balance Total Current Liabilities Sundry C Crreditors Total Current Ratio Average Current Ratio

184583.33 59637.76 244221.09

207166.67 199899.49 407066.16

228958.33 343991.88 572950.21

246604.17 495075.57 741679.74

271250.00 691760.65 963010.65

94500.00 94500.00

101100.00 101100.00

111210.00 111210.00

122331.00 122331.00

134564.10 134564.10

2.58

4.03

5.15 5.00

6.06

7.16