Period of Construction of restaurant – 3 Months.

Start of Construction
Construction period
Date of Operations
Revenue

Particulars Weekdays Weekend Particulars

Lunch Dinner
APC 1900 2100 APC
Alcoholic Beverages 400 500 Alcoholic Beverages
Non Alcoholic Beverages 300 400 Non Alcoholic Beverages
Food 1200 1200 Food
Y-O-Y Growth price rate 5% 5% Y-O-Y Price Growth rate

Occupancy Occupancy
Number of Covers Available 100 100 Number of Covers Available
Number of Rounds Available 2 2 Number of Rounds Available
Number of Covers Occupied/ Round 10 13 Number of Covers Occupied/ Round
MoM growth 2% 4% MoM growth
Maximum Occupancy/Round 60 80 Maximum Occupancy/Round

Direct Expenses
Alcoholic Beverage cost (% of revenue)
Non Alcoholic Beverages (% of revenue)
Food (% of revenue)

Salary
Members of Team Number of Employees
Receptionist 2
Restaurants Manager 2
Waiters 10
Head Chef 1
Chefs 2
Assistant Chef 6
Valet Parking 3
Cleaners 5
Bartender 4
Total
Staff salary will increase Y-o-Y basis
Indirect Expenses
Members of Team Number of Employees
HR Manager 1
Assistant Manager 2
Security 2
Purchase Manager 2
Accountant 2
Others 2
Total

Rotalty to brand (% Of Revenue)

Rent (as per contract) (% of revenue)
Water Cost (per month)
Maintenance (per month)
Marketing cost (per month)
Electricity (Based on area Rs./sq. Ft.)
Phone and internet (per month)
Housekeeping & Consumables (% of revenue)
Payment Settlement Charges (% or revenue)
Numbers of Tables occupied opting for card payment
Indirect expenses will increase Y-o-Y basis

Area specifications
Carpet Area required (Sq. ft.)
Conversion Rate
Super Built up area to be rented (Sq. ft.)
Serving Area (% of carpet area)
Serving Area
Kitchen Area
Area per cover (Sq.Ft.)
Covers
Sitting per table
Number of Tables

Capital Expenditure
Equipments
Kitchen Equipments and cutlery
Refrigeration Equipments
Furniture & Fixtures
Restaurants Décor
Rent Deposits

Working capital

Initial working capital introduced

Inventory
Alcoholic Beverages
Non-Alcoholic Beverages
Food
Creditor For Raw material
Creditor For Expenses

Depreciation
Equipments
Furniture & Fixtures and Restaurant décor

Capital Structure
Equity
Debt
Cash credit limit will be availed if required
Rate of Interest on CC Limit

Tax Rate

End of sheet
 1-Apr-20
3 Months
1-Jul-20

Weekdays Weekend

2000 2300
400 650
400 450
1200 1200
5% 5%

100 100
2 2
13 15
2% 4%
70 90

35%
40%
30%

Salary / M Salary / M
20000 40,000
50000 100,000
20000 200,000
100000 100,000
75000 150,000
30000 180,000
17000 51,000
17000 85,000
20000 80,000
986,000
8%

Salary / M Salary / M
50000 50,000
35000 70,000
20000 40,000
40000 80,000
40000 80,000
30000 60,000
380,000

5%
10%
10000
50000
25000
5
15,000.00
2%
1.50%
50%
8%

4000
1.33
5320
75%
3000
1000
25
100
4
30

Rate per Sq Ft
2800
4000
1500
2000
₹ 1,000,000.00

Days
2400000

30
15
5
30
30

15%
10%

100%
0%

12%

25.17%
Currency in INR Output in: Lakhs 100000

Ones 1
Tens 10
Hundreds 100
Thousands 1000
Lakhs 100000
Millions 1000000
Crores 10000000
All Final Values in Lakhs

Month 1 Month 2 Month 3 Month 4

### ### ### ###
No. of Operating Days - - - 31
No. of Weekdays - - - 23
No. of Weekends - - - 8

No. of Guests Per day

Weekdays
Lunch - - - 20
Dinner - - - 26

Weekends
Lunch - - - 26
Dinner - - - 30

Average Per Customer

Weekdays
Lunch
Alcoholic Beverages - - - 400
Non Alcoholic Beverages - - - 300
Food - - - 1,200
Total - - - 1,900

Dinner
Alcoholic Beverages - - - 400
Non Alcoholic Beverages - - - 400
Food - - - 1,200
Total - - - 2,000

Weekends
Lunch
Alcoholic Beverages - - - 500
Non Alcoholic Beverages - - - 400
Food - - - 1,200
Total - - - 2,100

Dinner
Alcoholic Beverages - - - 650
Non Alcoholic Beverages - - - 450
Food - - - 1,200
Total - - - 2,300

Revenue Per Month

Weekdays
Lunch
Alcoholic Beverages - - - 1.8
Non Alcoholic Beverages - - - 1.4
Food - - - 5.5
Total - - - 9

Dinner
Alcoholic Beverages - - - 2.4
Non Alcoholic Beverages - - - 2.4
Food - - - 7.2
Total - - - 12

Weekends
Lunch
Alcoholic Beverages - - - 0.8
Non Alcoholic Beverages - - - 2.5
Food - - - 4.4
Total - - - 8

Dinner
Alcoholic Beverages - - - 1.6
Non Alcoholic Beverages - - - 1.1
Food - - - 2.9
Total - - - 6

Total Revenue Per Month

Alcoholic Beverages - - - 6.6
Non Alcoholic Beverages - - - 7.3
Food - - - 19.9
Total - - - 34

END OF SHEET
Month 5 Month 6 Month 7 Month 8 Month 9
### ### ### ### ###
31 30 31 30 31
21 22 22 21 23
10 8 9 9 8

20 21 21 22 22
27 27 28 28 29

27 28 29 30 32
31 32 34 35 36

400 400 400 400 400

300 300 300 300 300
1,200 1,200 1,200 1,200 1,200
1,900 1,900 1,900 1,900 1,900

400 400 400 400 400

400 400 400 400 400
1,200 1,200 1,200 1,200 1,200
2,000 2,000 2,000 2,000 2,000

500 500 500 500 500

400 400 400 400 400
1,200 1,200 1,200 1,200 1,200
2,100 2,100 2,100 2,100 2,100

650 650 650 650 650

450 450 450 450 450
1,200 1,200 1,200 1,200 1,200
2,300 2,300 2,300 2,300 2,300
 1.7 1.8 1.9 1.8 2.0
1.3 1.4 1.4 1.4 1.5
5.1 5.5 5.6 5.5 6.1
8 9 9 9 10

2.2 2.4 2.4 2.4 2.6

2.2 2.4 2.4 2.4 2.6
6.7 7.1 7.3 7.1 7.9
11 12 12 12 13

1.1 0.9 1.1 1.1 1.0

3.2 2.7 3.2 3.3 3.0
5.7 4.7 5.5 5.7 5.3
10 8 10 10 9

2.0 1.7 2.0 2.1 1.9

1.4 1.2 1.4 1.4 1.3
3.7 3.1 3.6 3.8 3.5
7 6 7 7 7

7.1 6.8 7.3 7.3 7.6

8.2 7.6 8.4 8.4 8.5
21.2 20.5 22.1 22.1 22.8
36 35 38 38 39
Month 10 Month 11 Month 12 Month 13 Month 14 Month 15
### ### ### ### ### ###
31 28 31 30 31 30
21 20 23 22 21 22
10 8 8 8 10 8

23 23 23 24 24 25
29 30 30 31 32 32

33 34 36 37 38 40
38 39 41 43 44 46

400 400 400 400 400 400

300 300 300 300 300 300
1,200 1,200 1,200 1,200 1,200 1,200
1,900 1,900 1,900 1,900 1,900 1,900

400 400 400 400 400 400

400 400 400 400 400 400
1,200 1,200 1,200 1,200 1,200 1,200
2,000 2,000 2,000 2,000 2,000 2,000

500 500 500 500 500 500

400 400 400 400 400 400
1,200 1,200 1,200 1,200 1,200 1,200
2,100 2,100 2,100 2,100 2,100 2,100

650 650 650 650 650 650

450 450 450 450 450 450
1,200 1,200 1,200 1,200 1,200 1,200
2,300 2,300 2,300 2,300 2,300 2,300
 1.9 1.8 2.2 2.1 2.0 2.2
1.4 1.4 1.6 1.6 1.5 1.6
5.7 5.5 6.5 6.3 6.1 6.6
9 9 10 10 10 10

2.5 2.4 2.8 2.7 2.7 2.8

2.5 2.4 2.8 2.7 2.7 2.8
7.4 7.2 8.4 8.2 8.0 8.5
12 12 14 14 13 14

1.3 1.1 1.1 1.2 1.5 1.3

3.9 3.3 3.4 3.6 4.6 3.8
6.9 5.7 6.0 6.2 8.1 6.7
12 10 11 11 14 12

2.5 2.1 2.1 2.2 2.9 2.4

1.7 1.4 1.5 1.5 2.0 1.7
4.6 3.8 3.9 4.1 5.3 4.4
9 7 8 8 10 8

8.1 7.4 8.2 8.2 9.1 8.7

9.5 8.5 9.3 9.4 10.8 10.0
24.5 22.2 24.8 24.8 27.5 26.3
42 38 42 42 47 45
Month 16 Month 17 Month 18 Month 19 Month 20
### ### ### ### ###
31 31 30 31 30
22 22 22 21 22
9 9 8 10 8

25 26 26 27 27
33 34 34 35 36

42 43 45 47 49
48 50 52 54 56

420 420 420 420 420

315 315 315 315 315
1,260 1,260 1,260 1,260 1,260
1,995 1,995 1,995 1,995 1,995

420 420 420 420 420

420 420 420 420 420
1,260 1,260 1,260 1,260 1,260
2,100 2,100 2,100 2,100 2,100

525 525 525 525 525

420 420 420 420 420
1,260 1,260 1,260 1,260 1,260
2,205 2,205 2,205 2,205 2,205

683 683 683 683 683

473 473 473 473 473
1,260 1,260 1,260 1,260 1,260
2,415 2,415 2,415 2,415 2,415
 2.3 2.4 2.4 2.4 2.5
1.8 1.8 1.8 1.8 1.9
7.0 7.2 7.3 7.1 7.6
11 11 12 11 12

3.0 3.1 3.2 3.1 3.3

3.0 3.1 3.2 3.1 3.3
9.1 9.3 9.5 9.3 9.9
15 16 16 15 16

1.6 1.6 1.5 2.0 1.6

4.7 4.9 4.5 5.9 4.9
8.3 8.6 7.9 10.3 8.6
15 15 14 18 15

3.0 3.1 2.8 3.7 3.1

2.0 2.1 2.0 2.6 2.1
5.4 5.7 5.2 6.8 5.7
10 11 10 13 11

9.9 10.2 10.0 11.1 10.5

11.6 11.9 11.5 13.3 12.2
29.9 30.8 30.0 33.5 31.8
51 53 51 58 55
Month 21 Month 22 Month 23 Month 24 Month 25 Month 26
### ### ### ### ### ###
31 31 28 31 30 31
23 21 20 23 21 22
8 10 8 8 9 9

28 29 29 30 30 31
36 37 38 39 39 40

51 53 55 57 59 62
58 61 63 66 68 71

420 420 420 420 420 420

315 315 315 315 315 315
1,260 1,260 1,260 1,260 1,260 1,260
1,995 1,995 1,995 1,995 1,995 1,995

420 420 420 420 420 420

420 420 420 420 420 420
1,260 1,260 1,260 1,260 1,260 1,260
2,100 2,100 2,100 2,100 2,100 2,100

525 525 525 525 525 525

420 420 420 420 420 420
1,260 1,260 1,260 1,260 1,260 1,260
2,205 2,205 2,205 2,205 2,205 2,205

683 683 683 683 683 683

473 473 473 473 473 473
1,260 1,260 1,260 1,260 1,260 1,260
2,415 2,415 2,415 2,415 2,415 2,415
 2.7 2.5 2.4 2.9 2.7 2.9
2.0 1.9 1.8 2.2 2.0 2.1
8.1 7.6 7.3 8.6 8.0 8.6
13 12 12 14 13 14

3.5 3.3 3.2 3.7 3.5 3.7

3.5 3.3 3.2 3.7 3.5 3.7
10.6 9.8 9.5 11.2 10.4 11.1
18 16 16 19 17 19

1.7 2.2 1.8 1.9 2.2 2.3

5.1 6.6 5.5 5.7 6.7 7.0
8.9 11.6 9.7 10.0 11.8 12.2
16 20 17 18 21 22

3.2 4.1 3.5 3.6 4.2 4.4

2.2 2.9 2.4 2.5 2.9 3.0
5.9 7.7 6.4 6.6 7.8 8.1
11 15 12 13 15 15

11.1 12.2 10.9 12.1 12.6 13.3

12.9 14.7 12.9 14.1 15.1 15.9
33.5 36.7 32.9 36.5 38.0 40.0
57 63 57 63 66 69
Month 27 Month 28 Month 29 Month 30 Month 31 Month 32
### ### ### ### ### ###
30 31 31 30 31 30
22 21 23 22 21 22
8 10 8 8 10 8

32 32 33 33 34 35
41 42 43 44 44 45

64 67 69 72 75 78
74 77 80 83 87 90

420 441 441 441 441 441

315 331 331 331 331 331
1,260 1,323 1,323 1,323 1,323 1,323
1,995 2,095 2,095 2,095 2,095 2,095

420 441 441 441 441 441

420 441 441 441 441 441
1,260 1,323 1,323 1,323 1,323 1,323
2,100 2,205 2,205 2,205 2,205 2,205

525 551 551 551 551 551

420 441 441 441 441 441
1,260 1,323 1,323 1,323 1,323 1,323
2,205 2,315 2,315 2,315 2,315 2,315

683 717 717 717 717 717

473 496 496 496 496 496
1,260 1,323 1,323 1,323 1,323 1,323
2,415 2,536 2,536 2,536 2,536 2,536
 2.9 3.0 3.3 3.2 3.2 3.4
2.2 2.2 2.5 2.4 2.4 2.5
8.7 8.9 10.0 9.7 9.5 10.1
14 14 16 15 15 16

3.8 3.9 4.3 4.2 4.1 4.4

3.8 3.9 4.3 4.2 4.1 4.4
11.4 11.6 13.0 12.7 12.3 13.2
19 19 22 21 21 22

2.2 2.9 2.4 2.5 3.3 2.8

6.5 8.8 7.3 7.6 9.9 8.3
11.3 15.4 12.8 13.4 17.4 14.4
20 27 23 24 31 25

4.0 5.5 4.6 4.8 6.2 5.2

2.8 3.8 3.2 3.3 4.3 3.6
7.5 10.2 8.5 8.8 11.4 9.5
14 19 16 17 22 18

12.9 15.3 14.7 14.8 16.8 15.7

15.2 18.7 17.3 17.6 20.7 18.7
38.9 46.2 44.3 44.6 50.6 47.3
67 80 76 77 88 82
Month 33 Month 34 Month 35 Month 36
### ### ### ###
31 31 28 31
22 22 20 23
9 9 8 8

36 36 37 38
46 47 48 49

80 80 80 80
90 90 90 90

441 441 441 441

331 331 331 331
1,323 1,323 1,323 1,323
2,095 2,095 2,095 2,095

441 441 441 441

441 441 441 441
1,323 1,323 1,323 1,323
2,205 2,205 2,205 2,205

551 551 551 551

441 441 441 441
1,323 1,323 1,323 1,323
2,315 2,315 2,315 2,315

717 717 717 717

496 496 496 496
1,323 1,323 1,323 1,323
2,536 2,536 2,536 2,536
 3.4 3.5 3.3 3.8
2.6 2.6 2.4 2.9
10.3 10.5 9.8 11.5
16 17 15 18

4.5 4.6 4.2 5.0

4.5 4.6 4.2 5.0
13.4 13.7 12.7 14.9
22 23 21 25

3.2 3.2 2.8 2.8

9.5 9.5 8.5 8.5
16.7 16.7 14.8 14.8
29 29 26 26

5.8 5.8 5.2 5.2

4.0 4.0 3.6 3.6
10.7 10.7 9.5 9.5
21 21 18 18

16.9 17.1 15.5 16.8

20.6 20.7 18.7 19.9
51.2 51.6 46.8 50.7
89 89 81 87
All Final Values in Lakhs

Month 1 Month 2
### ###
Revenue
Alcoholic Beverages 0.0 0.0
Non Alcoholic Beverages 0.0 0.0
Food 0.0 0.0
Total 0.0 0.0

less: Direct Expenses

Alcoholic Beverage cost (% of revenue) - -
Non Alcoholic Beverages (% of revenue) - -
Food (% of revenue) - -
Staff Salary - -
Total Direct expenses - -

less: Indirect Expenses

Staff Salary - -
Rotalty to brand (% Of Revenue) - -
Rent (as per contract) (% of revenue) - -
Water Cost (per month) - -
Maintenance (per month) - -
Marketing cost (per month) - -
Electricity (Based on area Rs./sq. Ft.) - -
Phone and internet (per month) - -
Housekeeping & Consumables (% of revenue) - -
Payment Settlement Charges (% or revenue) - -
Total Indirect Expenses - -

Earnings Before Interest Tax & Depreciation - -

EBITDA Margin % #DIV/0! #DIV/0!

END OF SHEET
Month 3 Month 4 Month 5 Month 6 Month 7 Month 8
### ### ### ### ### ###

0.0 6.6 7.1 6.8 7.3 7.3

0.0 7.3 8.2 7.6 8.4 8.4
0.0 19.9 21.2 20.5 22.1 22.1
0.0 33.9 36.5 34.9 37.7 37.9

- 2.3 2.5 2.4 2.6 2.6

- 2.9 3.3 3.0 3.3 3.4
- 6.0 6.4 6.1 6.6 6.6
- 9.9 9.9 9.9 9.9 9.9
- 21.1 22.0 21.4 22.4 22.4

- 3.8 3.8 3.8 3.8 3.8

- 1.7 1.8 1.7 1.9 1.9
- 3.4 3.6 3.5 3.8 3.8
- 0.1 0.1 0.1 0.1 0.1
- 0.5 0.5 0.5 0.5 0.5
- 0.3 0.3 0.3 0.3 0.3
- 0.3 0.3 0.3 0.3 0.3
- 0.2 0.2 0.2 0.2 0.2
- 0.7 0.7 0.7 0.8 0.8
- 0.3 0.3 0.3 0.3 0.3
- 11.1 11.5 11.3 11.8 11.8

- 1.7 3.0 2.2 3.6 3.6

#DIV/0! 5.10% 8.11% 6.32% 9.51% 9.62%

Month 9 Month 10 Month 11 Month 12 Month 13 Month 14
### ### ### ### ### ###

7.6 8.1 7.4 8.2 8.2 9.1

8.5 9.5 8.5 9.3 9.4 10.8
22.8 24.5 22.2 24.8 24.8 27.5
38.9 42.2 38.1 42.3 42.5 47.5

2.7 2.8 2.6 2.9 2.9 3.2

3.4 3.8 3.4 3.7 3.8 4.3
6.9 7.4 6.7 7.4 7.4 8.3
9.9 9.9 9.9 9.9 9.9 9.9
22.8 23.9 22.5 23.9 24.0 25.6

3.8 3.8 3.8 3.8 3.8 3.8

1.9 2.1 1.9 2.1 2.1 2.4
3.9 4.2 3.8 4.2 4.2 4.7
0.1 0.1 0.1 0.1 0.1 0.1
0.5 0.5 0.5 0.5 0.5 0.5
0.3 0.3 0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3 0.3 0.3
0.2 0.2 0.2 0.2 0.2 0.2
0.8 0.8 0.8 0.8 0.8 0.9
0.3 0.3 0.3 0.3 0.3 0.4
12.0 12.6 11.8 12.6 12.6 13.5

4.2 5.8 3.7 5.9 5.9 8.4

10.75% 13.65% 9.85% 13.83% 13.92% 17.58%

Month 15 Month 16 Month 17 Month 18 Month 19 Month 20
### ### ### ### ### ###

8.7 9.9 10.2 10.0 11.1 10.5

10.0 11.6 11.9 11.5 13.3 12.2
26.3 29.9 30.8 30.0 33.5 31.8
45.0 51.4 52.9 51.5 57.9 54.5

3.1 3.5 3.6 3.5 3.9 3.7

4.0 4.6 4.8 4.6 5.3 4.9
7.9 9.0 9.2 9.0 10.1 9.5
9.9 10.6 10.6 10.6 10.6 10.6
24.8 27.7 28.2 27.7 29.9 28.8

3.8 4.1 4.1 4.1 4.1 4.1

2.2 2.6 2.6 2.6 2.9 2.7
4.5 5.1 5.3 5.1 5.8 5.5
0.1 0.1 0.1 0.1 0.1 0.1
0.5 0.5 0.5 0.5 0.5 0.5
0.3 0.3 0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3 0.3 0.3
0.2 0.2 0.2 0.2 0.2 0.2
0.9 1.0 1.1 1.0 1.2 1.1
0.3 0.4 0.4 0.4 0.4 0.4
13.0 14.6 14.9 14.6 15.8 15.2

7.1 9.1 9.8 9.1 12.3 10.6

15.86% 17.65% 18.55% 17.72% 21.17% 19.48%

Month 21 Month 22 Month 23 Month 24 Month 25 Month 26
### ### ### ### ### ###

11.1 12.2 10.9 12.1 12.6 13.3

12.9 14.7 12.9 14.1 15.1 15.9
33.5 36.7 32.9 36.5 38.0 40.0
57.5 63.5 56.8 62.7 65.7 69.1

3.9 4.3 3.8 4.2 4.4 4.6

5.1 5.9 5.2 5.6 6.0 6.3
10.0 11.0 9.9 10.9 11.4 12.0
10.6 10.6 10.6 10.6 10.6 10.6
29.7 31.8 29.5 31.5 32.5 33.6

4.1 4.1 4.1 4.1 4.1 4.1

2.9 3.2 2.8 3.1 3.3 3.5
5.7 6.3 5.7 6.3 6.6 6.9
0.1 0.1 0.1 0.1 0.1 0.1
0.5 0.5 0.5 0.5 0.5 0.5
0.3 0.3 0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3 0.3 0.3
0.2 0.2 0.2 0.2 0.2 0.2
1.1 1.3 1.1 1.3 1.3 1.4
0.4 0.5 0.4 0.5 0.5 0.5
15.7 16.7 15.5 16.6 17.1 17.7

12.1 15.0 11.7 14.6 16.0 17.8

20.99% 23.59% 20.62% 23.33% 24.44% 25.68%

Month 27 Month 28 Month 29 Month 30 Month 31 Month 32
### ### ### ### ### ###

12.9 15.3 14.7 14.8 16.8 15.7

15.2 18.7 17.3 17.6 20.7 18.7
38.9 46.2 44.3 44.6 50.6 47.3
67.0 80.2 76.3 76.9 88.1 81.7

4.5 5.4 5.1 5.2 5.9 5.5

6.1 7.5 6.9 7.0 8.3 7.5
11.7 13.8 13.3 13.4 15.2 14.2
10.6 11.5 11.5 11.5 11.5 11.5
32.9 38.2 36.9 37.1 40.8 38.7

4.1 4.4 4.4 4.4 4.4 4.4

3.3 4.0 3.8 3.8 4.4 4.1
6.7 8.0 7.6 7.7 8.8 8.2
0.1 0.1 0.1 0.1 0.1 0.1
0.5 0.6 0.6 0.6 0.6 0.6
0.3 0.3 0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3 0.3 0.3
0.2 0.2 0.2 0.2 0.2 0.2
1.3 1.6 1.5 1.5 1.8 1.6
0.5 0.6 0.6 0.6 0.7 0.6
17.4 20.1 19.4 19.6 21.5 20.4

16.7 21.9 20.0 20.3 25.7 22.6

24.95% 27.25% 26.19% 26.37% 29.18% 27.69%

Month 33 Month 34 Month 35 Month 36
### ### ### ###

16.9 17.1 15.5 16.8

20.6 20.7 18.7 19.9
51.2 51.6 46.8 50.7
88.7 89.5 81.0 87.4

5.9 6.0 5.4 5.9

8.2 8.3 7.5 8.0
15.3 15.5 14.0 15.2
11.5 11.5 11.5 11.5
41.0 41.3 38.5 40.5

4.4 4.4 4.4 4.4

4.4 4.5 4.1 4.4
8.9 8.9 8.1 8.7
0.1 0.1 0.1 0.1
0.6 0.6 0.6 0.6
0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3
0.2 0.2 0.2 0.2
1.8 1.8 1.6 1.7
0.7 0.7 0.6 0.7
21.6 21.8 20.3 21.4

26.0 26.4 22.3 25.4

29.34% 29.51% 27.50% 29.09%

All Final Values in Lakhs

Month 0
1-Apr-20
Fixed Assets CAPITAL STRUCTURE
Kitchen Equipments and cutle 28
Refrigeration Equipments 40
Furniture & Fixtures 45
Restaurants Décor 60
Total 173
add: Rent Deposit 10
add: Working Capital introdu 24

Total Funds Required 207

Source of funding 207

Equity 100% 207
Debt 0% 0 Equity Debt

Total Funds Contributed 207

END OF SHEET
CAPITAL STRUCTURE

207

Equity Debt
All Final Values in Lakhs

Year 1 Year 2 Year 3

31-Mar-21 31-Mar-22 31-Mar-23
Kitchen Equipments and cutlery
Opening Bal - 24.9 21.1
Purchase 28.0 - -
(-) Sales - - -
(-)Depreciation 3.1 3.7 3.2
Closing Balance 24.9 21.1 18.0

Refrigeration Equipments
Opening Bal - 35.5 30.2
Purchase 40.0 - -
(-) Sales - - -
(-)Depreciation 4.5 5.3 4.5
Closing Balance 35.5 30.2 25.7

Furniture & Fixtures

Opening Bal - 41.6 35.4
Purchase 45.0 - -
(-) Sales - - -
(-)Depreciation 3.4 6.2 5.3
Closing Balance 41.6 35.4 30.1

Restaurants Décor
Opening Bal - 55.5 47.2
Purchase 60.0 - -
(-) Sales - - -
(-)Depreciation 4.5 8.3 7.1
Closing Balance 55.5 47.2 40.1

END OF SHEET
All Final Values in Lakhs

Year 1 Year 2 Year 3

31-Mar-21 31-Mar-22 31-Mar-23

Current Assets
Inventory
Alcoholic Beverages 2.9 4.2 5.9
Non-Alcoholic Beverages 1.9 2.8 4.0
Food 1.2 1.8 2.5
Total 6.0 8.9 12.4

Current Liabilities
Creditor For Expenses 12.6 16.6 21.4
Creditor For Raw material
Alcoholic Beverages 2.9 4.2 5.9
Non-Alcoholic Beverages 3.7 5.6 8.0
Food 7.4 10.9 15.2
Total 26.6 37.4 50.5

Working Capital -20.6 -28.5 -38.1

Changes in WC 20.6 7.9 9.5
All Final Values in Lakhs

Year 1 Year 2 Year 3

1-Apr-20 31-Mar-21 31-Mar-22 31-Mar-23
Revenue
Alcoholic Beverages 66.5 124.1 182.2
Non Alcoholic Beverages 75.8 145.3 219.3
Food 200.2 374.1 550.1
Total 342.4 643.5 951.5
- - -
less: Direct Expenses - - -
Alcoholic Beverage cost (% of revenue) 23.3 43.4 63.8
Non Alcoholic Beverages (% of revenue) 30.3 58.1 87.7
Food (% of revenue) 60.1 112.2 165.0
Staff Salary 88.7 125.4 135.5
Total Direct expenses 202.4 339.2 451.9
- - -
less: Indirect Expenses - - -
Staff Salary 34.2 48.3 52.2
Rotalty to brand (% Of Revenue) 17.1 32.2 47.6
Rent (as per contract) (% of revenue) 34.2 64.4 95.2
Water Cost (per month) 0.9 1.3 1.4
Maintenance (per month) 4.5 6.4 6.9
Marketing cost (per month) 2.3 3.2 3.4
Electricity (Based on area Rs./sq. Ft.) 2.4 3.4 3.7
Phone and internet (per month) 1.4 1.9 2.1
Housekeeping & Consumables (% of revenue) 6.8 12.9 19.0
Payment Settlement Charges (% or revenue) 2.6 4.8 7.1
Total Indirect Expenses 106.4 178.7 238.5
- - -
Earnings Before Interest Tax & Depreciation 33.7 125.7 261.1
- - -
less: Depreciation 15.5 23.6 20.1
EBIT 18.2 102.0 241.0

less: Interest - - -
EBT 18.2 102.0 241.0

less: Tax 4.6 25.7 60.7

EAT 13.6 76.3 180.3
(Transferred to reserves

Profit Margin 4% 12% 19%

END OF SHEET
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All Final Values in Lakhs

Year 1 Year 2 Year 3

31-Mar-21 31-Mar-22 31-Mar-23

Equity & Liabilities

Share Holder's Fund
Share Capital 207.0 207.0 207.0
Reserves and Surplus 13.6 90.0 270.3

Current Liabilities 26.6 37.4 50.5

Total 247.2 334.4 527.7

Assets
Fixed Assets 157.5 133.9 113.8
Rent Deposit 10.0 10.0 10.0
Current Assets 6.0 8.9 12.4
Cash & Cash Equivalents 73.7 181.6 391.6

Total 247.2 334.4 527.7

Check - - -

END OF SHEET
All Final Values in Lakhs

Year 1 Year 2
31-Mar-21 31-Mar-22

Operating activities
EAT 13.6 76.3
add: non cash expenses 15.5 23.6
Cash Inflows From Operating Activites before wc changes 29.1 100.0
Change in Working Capital 20.6 7.9
Cash From Operations 49.7 107.9

Investing Activities
Investing
Fixed Assets
Kitchen Equipments and cutlery -28.0 -
Refrigeration Equipments -40.0 -
Furniture & Fixtures -45.0 -
Restaurants Décor -60.0 -
Rent Deposits -10.0 -
Cash Outflows From Investing Activities -183.0 -

Financing Activities
Share Capital 207.0 -
Cash Inflows from Financing Activities 207.0 -

Cash Flow during the year 73.7 107.9

add: Opening Balance of Cash - 73.7
Closing Balance Of Cash 73.7 181.6

END OF SHEET
 Year 3
31-Mar-23

180.3
20.1
200.4
9.5
209.9

-
-
-
-
-
-

-
-

209.9
181.6
391.6