Start Up - Investment
Renovations
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat Depreciation Small format
Materials 1 $4,000 $ 800 0 $ 760 $ 3,200 $ 640
Stools 15 $600 $ 200 180 $ 114 $ 600 $ 200
Tables 2 $400 $ 100 0 $ 76 $ 400 $ 100
Total $5,000 $1,100 $180
Kitchen Equipment
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Industrial Refrigerator Indumey 1.50 X 0.60 X 0.90 (0.81 m3) 1 $1,900 $ 633 950 $ 361 $ - $ -
Refrigerated Counter 1.50 x 0.60 x 0.90 (0.9 m2) 1 $1,650 $ 550 825 $ 314 $ 1,650 $ 550
Stainless steel sink 1 $490 $ 163 245 $ 93 $ 490 $ 163
Shelves 1 $400 $ 133 200 $ 76 $ 400 $ 133
Working table 1.20 X 0.60 X 0.90 (0.72 m2) 1 $390 $ 130 195 $ 74 $ 390 $ 130
4 element stove - gas 1 $300 $ 120 150 $ 57 $ - $ -
Pans 4 $150 $ 100 0 $ 29 $ - $ -
Blender 1 $90 $ 60 45 $ 17 $ - $ -
Gas containers 2 $78 $ 31 0 $ 15 $ - $ -
15kg scale 1 $40 $ 27 20 $ 8 $ - $ -
Stainless steel strainers 2 $38 $ 38 0 $ 7 $ - $ -
Knives 4 $23 $ 23 0 $ 4 $ 23 $ 23
Spoons 4 $10 $ 10 0 $ 2 $ 10 $ 10
Container for Chicha 2 $9 $ 9 0 $ 2 $ - $ -
Can opener 2 $6 $ 6 0 $ 1 $ - $ -
Cutting board 2 $5 $ 5 0 $ 1 $ - $ -
Plastic strainers 2 $2 $ 2 0 $ 0 $ - $ -
Total $5,581 $2,041 $2,630
Cookware
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Plates 45 $70 $ 70 35.2 $ 13 $ 70 $ 70
Beer Glasses 15 $30 $ 30 15.0 $ 6 $ 30 $ 30
Tuppers 10 $19 $ 19 9.4 $ 4 $ 19 $ 19
Forks & Knives 48 $15 $ 15 7.5 $ 3 $ 15 $ 15
Spoons 15 $5 $ 5 2.3 $ 1 $ 5 $ 5
Lime squeezer 3 $5 $ 5 2.3 $ 1 $ 5 $ 5
Total $143 $143 $72
Cleaning and Safety supplies
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Trash Can 1 $14 $ 14 7.0 $ 3 $ 14 $ 14
Cleaning soap 1 $9 $ 36 4.5 $ 2 $ 9 $ 36
75lt trash bags 4 $9 $ 9 4.4 $ 2 $ 9 $ 9
Clorox 1 $7 $ 28 3.5 $ 1 $ 7 $ 28
Towels 4 $6 $ 25 3.1 $ 1 $ 6 $ 25
Small trash can 1 $5 $ 5 2.3 $ 1 $ 5 $ 5
Window cleaner 1 $5 $ 19 2.3 $ 1 $ 5 $ 19
Sponges 1 $4 $ 17 2.1 $ 1 $ 4 $ 17
Boxes to store vegetables 1 $4 $ 15 1.9 $ 1 $ 4 $ 15
Cleaning cloths 2 $3 $ 13 1.6 $ 1 $ 3 $ 13
Plastic wrap 2 $3 $ 11 1.4 $ 1 $ 3 $ 11
Bucket 1 $2 $ 2 1.1 $ 0 $ 2 $ 2
Industrial Paper towel 1 $2 $ 9 1.1 $ 0 $ 2 $ 9
Detergent 1 $2 $ 6 0.8 $ 0 $ 2 $ 6
Broom 1 $1 $ 4 0.5 $ 0 $ 1 $ 4
Napkins 1 $1 $ 2 0.3 $ 0 $ 1 $ 2
Total $76 $214 $38
Restaurant Equipment
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Counter 1 $3,500 $ 1,167 1400.0 $ 665 $ 3,500 $ 1,167
Containers of Policarbonate for counter (medium) 39 $1,560 $ 1,040 312.0 $ 296 $ 1,560 $ 1,040
Cash Register Machine 1 $400 $ 160 240.0 $ 76 $ 400 $ 160
Containers of Policarbonate for counter (small) 9 $135 $ 135 27.0 $ 26 $ 135 $ 135
Aluminuim Bow 22 cm or 3 litres 45 $0 $ - 0.0 $ - $ - $ -
Total $5,674 $2,728 $2,018 0 $ -
$ - $ -
Personal Supplies
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Uniforms (only top) 10 $31 $ 31 18.8 $ 6 $ 31 $ 31
Cabs or Chef Hat 10 $16 $ 16 9.4 $ 3 $ 16 $ 16
Gloves 2 $8 $ 8 4.5 $ 1 $ 8 $ 8
Cleaning Gloves 1 $7 $ 7 4.1 $ 1 $ 7 $ 7
Total $61 $61 $37 11.6375
$ -
Legal Fees
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Legal Issues - Permits 1 $500 $ 100 0.0 $ 95 $ 100 $ 20
Office Expenses 1 $50 $ 20 0.0 $ 10 $ - $ -
Total $550 $120 $0 0 $ -
Other current expenses
Concept Quantity Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Rent deposit per month 2 $1,632 $ - 0 $ 310 $ 1,224 $ -
Initial Working Capital Supplies 1 $625 $ - 0 $ 119 $ 625 $ -
Montlhy Salary 2 $3,150 $ - 0 $ 3,150 $ -
Manteinance 1 $98 $ - 0 $ 19 $ 73 $ -
Other 1 $1,488 $ - 0 $ 283 $ 1,488 $ -
Total $6,994 $0 $0
Total US$ Annual Dep. Rescue Value Sales Tax Small Restaurant Fomat
Grand Total $24,857 $6,607 $4,975 $4,121 $20,400 $5,090
$ 550.6 $ 13,187.4 $ 424.2
$19,883
Renovations 20%
Kitchen Equipment 22%
Cookware 1%
Cleaning and Safety supplies 0%
Restaurant Equipment 23%
Personal Supplies 0%
Legal Fees 2%
Other current expenses 28%
Sink Working table
Shelves Containers
Assumptions
Costs
0% Lenguado Cost 22.00 50%
Fish of the Day Cost 12.5 55%
Rent Cost per M2 11
Prices Rest - C Rest - B
0% Lenguado Price 20 24 26.3
Fish of the Day Price 13 15 19
Pop Price 2
Beer Price 4
Chicha Morada Price 1.5
Labour
0% Cook 800
Cook Assistant 550
Cashier / Waitress 550
Restaurant & Kitchen Manager 2300
Sales
Sales Forecast Goal 50
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Forecast Sales per Month 10% 30% 50% 70% 90% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Customers per Day Restaurant 5 15 25 35 15 24 31 39 46 50 50 50
Breakeven Point per Restaurant 1,357 1,357 1,357 2,442 3,579 3,662 3,662 3,662 3,662 3,662 3,662 3,662
Daily breakeven per Day Restaurant 45.2 45.2 45.2 81.4 29.8 30.5 30.5 30.5 30.5 30.5 30.5 30.5
Investment Year 1 Year 2 Year 3 Year 4 Year 5
Average Daily Sales Customers 108 200 200 200 200
Total Revenues 591,489 1,091,980 1,091,980 1,091,980 1,091,980
Net Income 20,365 155,607 155,607 155,607 155,607
Cash Flow -242,741 74,084 225,615 225,615 225,615 225,615
Discount rate 60.69%
NPV - 15% Disc. Rate 331,991
Dish Cost Analysis
Dish Name: Classic Ceviche with Sole Fish "Lenguado" Cost Analysis Summary - Food
Concept Retail Price Quantity Serving Size Units Cost % Concept Dish Cost Cost less Tax Sale % Weighted Cost
Classic Ceviche S/. 10.19 S/. 8.56 13.3% S/. 1.14
Sole "Lenguado" S/. 44.00 1000 200 grms S/. 8.80 86.3% Lenguado Mixed Ceviche S/. 8.22 S/. 6.90 13.3% S/. 0.92
Total Main Ingredients S/. 8.80 86.3% Tiradito al Aji Amarillo S/. 10.22 S/. 8.59 13.3% S/. 1.15
Onion S/. 1.09 4 0.25 unit S/. 0.07 0.7% Classic Ceviche S/. 5.94 S/. 4.99 20.0% S/. 1.00
Hot Pepper "Limo" Red S/. 9.60 20 0.13 unit S/. 0.06 0.6% Daily Fish Mixed Ceviche S/. 5.66 S/. 4.76 20.0% S/. 0.95
Hot Pepper "Limo" Yellow S/. 9.60 20 0.13 unit S/. 0.06 0.6% Tiradito al Aji Amarillo S/. 5.97 S/. 5.01 20.0% S/. 1.00
Key Limes S/. 2.30 25 4.00 units S/. 0.37 3.6% 100.0% S/. 6.16
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.0%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.4%
MSG Seasoning "Ajinomoto" S/. 10.20 1000 5.00 grms S/. 0.05 0.5% Cost Analysis Summary - Drinks
Total Other Ingredients S/. 0.66 6.4% Concept Drink Cost Cost less Tax Sale % Weighted Cost
Corn S/. 1.00 1 0.33 units S/. 0.33 3.2% Regular Pop S/. 1.28 S/. 1.07 30% S/. 0.32
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 1.6% Drinks Diet Pop S/. 1.44 S/. 1.21 20% S/. 0.24
Lettuce S/. 0.89 1 0.10 units S/. 0.09 0.9% Beer S/. 2.15 S/. 1.81 20% S/. 0.36
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 0.6% Chicha S/. 0.62 S/. 0.52 30% S/. 0.16
Total Other Food S/. 0.64 6.3% 100.0% S/. 1.08
Napkins S/. 1.90 1000 2 units S/. 0.004 0.0%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 0.9%
Total Cleaning Supplies S/. 0.10 0.9%
Total Variable Cost S/. 10.19 100.0%
Dish Picture
Dish Cost Analysis
Dish Name: Classic Ceviche with fish of the day (Mero)
Concept Retail Price Quantity Serving Size Units Cost %
Fish of the day S/. 22.73 1000 200 grms S/. 4.55 76.6%
Total Main Ingredients S/. 4.55 76.6%
Onion S/. 1.09 4 0.25 unit S/. 0.07 1.1%
Aji Limo Rojo S/. 9.60 20 0.13 unit S/. 0.06 1.0%
Aji Limo Amarillo S/. 9.60 20 0.13 unit S/. 0.06 1.0%
Key lime S/. 2.30 25 4.00 units S/. 0.37 6.2%
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.1%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.8%
MSG Seasoning "Ajinomoto" S/. 10.20 1000 5.00 grms S/. 0.05 0.9%
Total Other Ingredients S/. 0.66 11.0%
Corn S/. 1.00 1 0.33 units S/. 0.33 5.6%
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 2.7%
Lettuce S/. 0.89 1 0.10 units S/. 0.09 1.5%
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 1.0%
Total Other Food S/. 0.64 10.8%
Otros 0.0%
Napkins S/. 1.90 1000 2 units S/. 0.004 0.1%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 1.6%
Total Cleanning Supplies S/. 0.10 1.6%
0.0%
Total Variable Cost S/. 5.94 100.0%
Dish Cost Analysis
Dish Name: Ceviche Mixed with Lenguado
Concept Retail Price Quantity Serving Size Units Cost %
Sole "Lenguado" S/. 44.00 1000 120 grms S/. 5.28 64.3%
Octopus S/. 15.00 1000 65 grms S/. 0.98 11.9%
Calamari S/. 8.75 1000 65 grms S/. 0.57 6.9%
Total Main Ingredients 250 grms S/. 6.82 83.1%
0.0%
Onion S/. 1.09 4 0.25 unit S/. 0.07 0.8%
Aji Limo Rojo S/. 9.60 20 0.13 unit S/. 0.06 0.7%
Aji Limo Amarillo S/. 9.60 20 0.13 unit S/. 0.06 0.7%
Key lime S/. 2.30 25 4.00 units S/. 0.37 4.5%
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.0%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.5%
MSG Seasoning "Ajinomoto" S/. 10.20 1000 5.00 grms S/. 0.05 0.6%
Total Other Ingredients S/. 0.66 8.0%
Corn S/. 1.00 1 0.33 units S/. 0.33 4.0%
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 2.0%
Lettuce S/. 0.89 1 0.10 units S/. 0.09 1.1%
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 0.7%
Total Other Food S/. 0.64 7.8%
Napkins S/. 1.90 1000 2 units S/. 0.004 0.0%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 1.1%
Total Cleanning Supplies S/. 0.10 1.2%
0.0%
Total Variable Cost S/. 8.22 100.0%
Dish Cost Analysis
Dish Name: Ceviche Mixed with fish of the day
Concept Retail Price Quantity Serving Size Units Cost %
Fish of the day S/. 22.73 1000 120 grms S/. 2.73 48.2%
Octopus S/. 15.00 1000 65 grms S/. 0.98 17.2%
Calamari S/. 8.75 1000 65 grms S/. 0.57 10.0%
Total Main Ingredients 250 grms S/. 4.27 75.4%
Onion S/. 1.09 4 0.25 unit S/. 0.07 1.2%
Aji Limo Rojo S/. 9.60 20 0.13 unit S/. 0.06 1.1%
Aji Limo Amarillo S/. 9.60 20 0.13 unit S/. 0.06 1.1%
Key lime S/. 2.30 25 4.00 units S/. 0.37 6.5%
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.1%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.8%
MSG Seasoning "Ajinomoto" S/. 10.20 1000 5.00 grms S/. 0.05 0.9%
Total Other Ingredients S/. 0.66 11.6%
Corn S/. 1.00 1 0.33 units S/. 0.33 5.8%
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 2.8%
Lettuce S/. 0.89 1 0.10 units S/. 0.09 1.6%
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 1.1%
Total Other Food S/. 0.64 11.3%
Otros 0.0%
Napkins S/. 1.90 1000 2 units S/. 0.004 0.1%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 1.6%
Total Cleanning Supplies S/. 0.10 1.7%
Total Variable Cost S/. 5.66 100.0%
Dish Cost Analysis
Dish Name: Tiradito al Aji Amarillo de Lenguado
Concept Retail Price Quantity Serving Size Units Cost %
Sole "Lenguado" S/. 44.00 1000 200 grms S/. 8.80 86.1%
Total Main Ingredients S/. 8.80 86.1%
Sugar S/. 2.79 1000 26.70 grms S/. 0.07 0.7%
Aji Amarillo S/. 1.85 20 1.30 unit S/. 0.12 1.2%
Vinager S/. 2.55 500 8.30 ml S/. 0.04 0.4%
Key Lime S/. 2.30 15 2.00 units S/. 0.31 3.0%
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.0%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.4%
Oil S/. 4.50 1000 2.66 ml S/. 0.01 0.1%
Total Other Ingredients S/. 0.60 5.9%
Corn S/. 1.00 1 0.50 units S/. 0.50 4.9%
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 1.6%
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 0.6%
Total Other Food S/. 0.72 7.1%
Otros
Napkins S/. 1.90 1000 2 units S/. 0.004 0.0%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 0.9%
Total Cleanning Supplies S/. 0.10 0.9%
Total Variable Cost S/. 10.22 100.0%
Dish Cost Analysis
Dish Name: Tiradito With Fish Of The Day Of Yellow Hot Pepper Sauce
Concept Retail Price Quantity Serving Size Units Cost %
Fish of the Day S/. 22.73 1000 200 grms S/. 4.55 76.2%
Total Main Ingredients S/. 4.55 76.2%
Sugar S/. 2.79 1000 26.70 grms S/. 0.07 1.2%
Yellow Hot Pepper S/. 1.85 20 1.30 unit S/. 0.12 2.0%
Vinager S/. 2.55 500 8.30 ml S/. 0.04 0.7%
Key Limes S/. 2.30 15 2.00 units S/. 0.31 5.1%
Salt S/. 0.80 1000 5.00 grms S/. 0.00 0.1%
Cilantro S/. 0.45 1 0.10 unit S/. 0.05 0.8%
Oil S/. 4.50 1000 2.66 ml S/. 0.01 0.2%
Total Other Ingredients S/. 0.60 10.1%
Corn S/. 1.00 1 0.50 units S/. 0.50 8.4%
Sweet Potato S/. 1.29 4 0.50 units S/. 0.16 2.7%
Andean Fried Corn S/. 3.00 1000 20.00 grms S/. 0.06 1.0%
Total Other Food S/. 0.72 12.1%
Otros 0.0%
Napkins S/. 1.90 1000 2 units S/. 0.004 0.1%
Disposable Gloves S/. 6.96 150 2 units S/. 0.09 1.6%
Total Cleaning Supplies S/. 0.10 1.6%
Total Variable Cost S/. 5.97 100.0%
Dish Picture
Drinks Cost Analysis
Regular Drinks
Concept Retail Price Quantity Serving Size Units Cost %
Coca Cola / Inka Cola / Sprite 500 ml S/. 15.00 12 1 unit S/. 1.25 97.8%
Disposable Glass (7 ounce - 200 ml) S/. 27.60 1,000 1 unit S/. 0.03 2.2%
Total Cost S/. 1.28 100.0%
Light Drinks
Concept Retail Price Quantity Serving Size Units Cost %
Coca Cola / Inka Cola / Sprite (light) S/. 17.00 12 1 unit S/. 1.42 98.1%
Disposable Glass (7 ounce - 200 ml) S/. 27.60 1,000 1 unit S/. 0.03 1.9%
Total Cost S/. 1.44 100.0%
Beer
Concept Retail Price Quantity Serving Size Units Cost %
Bottle 355 ml S/. 12.90 6 1 unit S/. 2.15 100.0%
Total Cost S/. 2.15 100.0%
Regular Drinks (3 litres bottles)
Concept Retail Price Quantity Serving Size Units Cost %
Coca Cola / Inka Cola / Sprite S/. 5.20 3,000 350 unit S/. 0.61 88.6%
Disposable Glass (12 ounce -350 ml) S/. 77.81 1,000 1 unit S/. 0.08 11.4%
Total Cost S/. 0.68 100.0%
Drink - Chicha Morada
Concept Retail Price Quantity Serving Size Units Cost %
Purple Corn S/. 1.95 1000 50 grms S/. 0.10 15.7%
Water S/. 0.00 1000 4 liters S/. 0.00 0.0%
Dry Cherry "Guindas" S/. 8.75 20 0.1 units S/. 0.04 7.0%
Key Limes S/. 2.30 15 0.5 Units S/. 0.08 12.3%
Peelings from Apples S/. 3.45 5 0.15 Units S/. 0.10 16.6%
Membrillo S/. 2.90 5 0.15 Units S/. 0.09 14.0%
Steak of Cinnamon S/. 40.00 100 0.15 Units S/. 0.06 9.6%
Peelings from Pineapple S/. 0.80 100 0.15 Units S/. 0.00 0.2%
Sugar S/. 2.79 1000 12.5 grms S/. 0.03 5.6%
Whole Cloves S/. 40.00 1000 1 grms S/. 0.04 6.4%
Disposable Glass (12 ounce -350 ml) S/. 77.81 1,000 1 unit S/. 0.08 12.5%
Total Cost S/. 0.62 100.0%
Fast Ceviche Menu Price List Competitors Average Price List
Fish Dish Name Prices Type A Type B Type C Type D
Ceviche Tradicional S/. 20.00 S/. 32.00 S/. 26.33 S/. 24.13 N/A
Sole Fish Ceviche Mixto S/. 20.00 S/. 32.00 S/. 26.33 S/. 24.13 N/A
Tiradito al Aji Amarillo S/. 20.00 S/. 32.00 S/. 26.33 S/. 24.13 N/A
Ceviche Tradicional S/. 13.00 S/. 25.00 S/. 19.00 S/. 14.71 S/. 10.00
Fish of the
Ceviche Mixto S/. 13.00 S/. 25.00 S/. 19.00 S/. 15.63 S/. 10.00
Day
Tiradito al Aji Amarillo S/. 13.00 S/. 25.00 S/. 19.00 S/. 15.90 S/. 10.00
Regular Pop S/. 2.00 S/. 2.63
Diet Pop S/. 2.00 S/. 2.63
Drinks
Beer S/. 4.00 S/. 5.00
Chicha Morada S/. 1.50 S/. 2.00
Food Sales's Mix
Fish Dish Name Prices Price less Tax Sale % Weighted Price Weighted Cost Contribution Margin con igv sin igv
Ceviche Tradicional S/. 20.00 S/. 16.81 13.3% S/. 2.24 S/. 1.14 S/. 8.24 10.19 S/. 6.61
Lenguado Ceviche Mixto S/. 20.00 S/. 16.81 13.3% S/. 2.24 S/. 0.92 S/. 9.90 8.22 S/. 8.59
Tiradito al Aji Amarillo S/. 20.00 S/. 16.81 13.3% S/. 2.24 S/. 1.15 S/. 8.22 10.22 S/. 6.58
Ceviche Tradicional S/. 13.00 S/. 10.92 20.0% S/. 2.18 S/. 1.00 S/. 5.93 5.94 S/. 4.99
Daily Fish Ceviche Mixto S/. 13.00 S/. 10.92 20.0% S/. 2.18 S/. 0.95 S/. 6.17 5.66 S/. 5.26
Tiradito al Aji Amarillo S/. 13.00 S/. 10.92 20.0% S/. 2.18 S/. 1.00 S/. 5.91 5.97 S/. 4.96
100.0% S/. 13.28 S/. 6.16 S/. 7.12
Drink Sales's Mix
Drinks Dish Name Prices Price less Tax Sale % Weighted Price Weighted Cost Contribution Margin
Regular Pop S/. 2.00 S/. 1.68 30% S/. 0.50 S/. 0.32 S/. 0.61
Diet Pop S/. 2.00 S/. 1.68 20% S/. 0.34 S/. 0.24 S/. 0.47
Drinks
Beer S/. 4.00 S/. 3.36 20% S/. 0.67 S/. 0.36 S/. 1.55
Chicha Morada S/. 1.50 S/. 1.26 30% S/. 0.38 S/. 0.16 S/. 0.74
100.0% S/. 1.89 S/. 1.08 S/. 0.81
Average Contribution Margin Per Customer S/. 15.17 S/. 7.24 S/. 7.92
Restaurant
Schedule Weekdays Weekends
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
11:00 AM - 12:00 PM 7 7 7 7 7 4 4
12:00 PM - 1:00 PM 14 14 14 14 14 14 14
1:00 AM - 2:00 PM 20 20 20 20 20 20 20
2:00 AM - 3:00 PM 8 8 8 8 8 8 8
3:00 AM - 4:00 PM 6 6 6 6 6 6 6
Total Customer per Restaurant 55 55 55 55 55 35 35 49.3
Labour Project
Central Kitchen
Mon Tue
Cooker Day-Off 6:00 AM - 3:00PM
Cooker Assistant 6:00 AM - 3:00PM Day-Off
Cooker Assistant 6:00 AM - 3:00PM 6:00 AM - 3:00PM
Restaurant
Mon Tue
Cashier / Waitress 9:00 AM - 5:00PM Day-Off
Cashier / Waitress 9:00 AM - 5:00PM 9:00 AM - 5:00PM
Restaurant
Restaurant & Kitchen Manager Day-Off 9:00 AM - 5:00PM
Wages
# Hourly Monthly
Cook 1 S/. 4 S/. 800
Cook Assistant 2 S/. 3 S/. 550
Cashier / Waitress 2 S/. 3 S/. 550
Restaurant & Kitchen Manager 1 S/. 12 S/. 2,300
Total S/. 22 S/. 4,200
Employees Forecast
Customers 10 60 110
Fish kilograms 2 12 22
Cook 1 1 1
Cook Assistant 1 1 2
Total kitchen workers 2 2 3
Customers / Employees 5 30 37
Cashier / Waitress 1 3 5
Restaurant & Kitchen Manager 1 1 1
Total Employees 11 38 49
Ratio Customer/Employees 1 2 2
S/. 960 S/. 960 S/. 960
S/. 660 S/. 660 S/. 1,320
S/. 660 S/. 1,980 S/. 3,300
S/. 2,760 S/. 2,760 S/. 2,760
S/. 5,040 S/. 6,360 S/. 8,340
Restaurant Number 1 2 3
5040 3180 2780
1 4800
2 3120
3 2800
4 3240
5 2880
Labour Projections
Wed Thu Fri Sat Sun
6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM
6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM
Day-Off 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM 6:00 AM - 3:00PM
Wed Thu Fri Sat Sun
9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM
Day-Off 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM
9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM 9:00 AM - 5:00PM
Other Labour Cost Total Monthly Total Monthly Total Annually
160 S/. 960 S/. 960 S/. 11,520
110 S/. 660 S/. 1,320 S/. 15,840
110 S/. 660 S/. 1,320 S/. 15,840
460 S/. 2,760 S/. 2,760 S/. 33,120
S/. 840 S/. 5,040 S/. 6,360 S/. 76,320
160 210 260 310 360
32 42 52 62 72
1 1 1 1 1
2 2 2 2 2
3 3 3 3 3
53 70 87 103 120
8 10 12 14 16
2 2 2 3 3
69 88 107 126 145
2 2 2 2 2
S/. 960 S/. 960 S/. 960 S/. 960 S/. 960
S/. 1,320 S/. 1,320 S/. 1,320 S/. 1,320 S/. 1,320
S/. 5,280 S/. 6,600 S/. 7,920 S/. 9,240 S/. 10,560
S/. 5,520 S/. 5,520 S/. 5,520 S/. 8,280 S/. 8,280
S/. 13,080 S/. 14,400 S/. 15,720 S/. 19,800 S/. 21,120
4 5 6 7 8
3270 2880 2620 2828.571429 2640
Hours/day Days/week
8 6
8 6
8 6
Hours/day Days/week
8 6
8 6
Labour Cost per Restaurant
5000
4500
4000
.
Salary
3500
3000
2500
2000
410 460
82 92 1500
1 1 1 2 3 4
2 2 Number of Restaurants
3 3
137 153
18 20
3 4
164 183
3 3
S/. 960 S/. 960
S/. 1,320 S/. 1,320
S/. 11,880 S/. 13,200
S/. 8,280 S/. 11,040
S/. 22,440 S/. 26,520
9 10
2493.333333 2652
4 5
Fast Ceviche
Contribution Margin Analysis
Weigthted Price (Drink + Food) S/. 15.17 100.0%
Weighted Variable Cost (Drink + Food) S/. 7.24 47.8%
Contribution Margin S/. 7.92 52.2% 2
1
Fixed Costs (S/.) 50%
Small Format Large Format Competitors 1 Large + 1 Small
Gas S/. 100 S/. 100 150
Electricity S/. 90 S/. 99 S/. 99 148.5
Water S/. 0 S/. 0 S/. 0 0
Telephone S/. 90 S/. 90 S/. 90 135
Total Utilities S/. 180 S/. 289 S/. 289 S/. 434
Square Metres 55.60 74.2 110 130
Rent S/. 1,957 S/. 2,612 S/. 3,872 S/. 4,569
Maintenance fee S/. 235 S/. 313 S/. 465 S/. 548
Total S/. 2,192 S/. 2,925 S/. 4,337 S/. 5,117
Advertising S/. 100 S/. 100 S/. 100
Repair & Maintenance S/. 50 S/. 100 S/. 100 S/. 150
Miscellaneous S/. 50 S/. 100 S/. 100 S/. 150
Transportation S/. 210
Insurance S/. 75 S/. 150 S/. 150 S/. 225
Bank Fees S/. 20 S/. 20 S/. 30
Office Expenses S/. 35 S/. 70 S/. 70 S/. 105
Professional Fee - Accountant S/. 300 S/. 300 S/. 300
Depreciation S/. 1,357 S/. 1,762 S/. 1,762 S/. 3,119
Total S/. 1,567 S/. 2,502 S/. 2,502 S/. 4,289
depreciacion Cook S/. 960 960 S/. 960
sueldo y Assistant Cook S/. 660 1980 S/. 660
alquiler Counterperson S/. 1,320 S/. 1,320 S/. 1,980 S/. 1,980
Restaurant & Kitchen Manager S/. 2,760 S/. 2,760 S/. 2,760
Total S/. 1,320 S/. 5,700 S/. 7,680 S/. 6,360
Grand Total S/. 5,259 S/. 11,416 S/. 14,808 S/. 16,200
Ratio Analys
Daily Breakeven Point (Customers/Rest) 22 48 62 68
Per Store 22 48 62 34
Monthly 664 1,441 1,869 2,044
Monthly Customer per store 664 1,441 1,869 1,022
1.41
14,105 1.83
6,736 419
7,369
3 4 5 6 7 8 9 10
2 3 4 5 6 7 8 9
100% 150% 200% 250% 300% 350% 400% 450%
1 Large + 2 Small 1 Large + 3 Small 1 Large + 4 Small
200 250 300 350 400 450 500 550
198 247.5 297 346.5 396 445.5 495 544.5
0 0 0 0 0 0 0
180 225 270 315 360 405 450 495
S/. 578 S/. 723 S/. 867 S/. 1,012 S/. 1,156 S/. 1,301 S/. 1,445 S/. 1,590
185 241 297 352 408 463 519 575
S/. 6,526 S/. 8,483 S/. 10,440 S/. 12,397 S/. 14,355 S/. 16,312 S/. 18,269 S/. 20,226
S/. 783 S/. 1,018 S/. 1,253 S/. 1,488 S/. 1,723 S/. 1,957 S/. 2,192 S/. 2,427
S/. 7,309 S/. 9,501 S/. 11,693 13,885.13 16,077.11 18,269.08 20,461.06 22,653.03
S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 550
S/. 200 S/. 250 S/. 300 S/. 350 S/. 400 S/. 450 S/. 500 S/. 550
S/. 200 S/. 250 S/. 300 S/. 350 S/. 400 S/. 450 S/. 500 S/. 550
S/. 360 S/. 510 S/. 660 S/. 810 S/. 960 S/. 1,110 S/. 1,260 S/. 1,470
S/. 300 S/. 375 S/. 450 S/. 525 S/. 600 S/. 675 S/. 750 S/. 825
S/. 40 S/. 50 S/. 60 S/. 70 S/. 80 S/. 90 S/. 100 S/. 110
S/. 140 S/. 175 S/. 210 S/. 245 S/. 280 S/. 315 S/. 350 S/. 385
S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 1,650
S/. 4,477 S/. 5,834 S/. 7,191 S/. 8,549 S/. 9,906 S/. 11,263 S/. 12,621 S/. 13,978
S/. 6,017 S/. 7,744 S/. 9,471 S/. 11,199 S/. 12,926 S/. 14,653 S/. 16,381 S/. 19,518
S/. 960 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960
S/. 1,320 S/. 1,320 S/. 1,320 S/. 660 S/. 990 S/. 990 S/. 990 S/. 990
S/. 3,300 S/. 3,300 S/. 5,280 S/. 7,920 S/. 9,240 S/. 10,560 S/. 11,880 S/. 13,200
S/. 2,760 S/. 2,760 S/. 5,520 S/. 4,000 S/. 6,000 S/. 6,000 S/. 6,000 S/. 6,000
S/. 8,340 S/. 8,340 S/. 13,080 S/. 13,540 S/. 17,190 S/. 18,510 S/. 19,830 S/. 21,150
S/. 22,244 S/. 26,308 S/. 35,111 S/. 39,635 S/. 47,349 S/. 52,733 S/. 58,117 S/. 64,911
Ratio Analysis
94 111 148 167 199 222 244 273
31 28 30 28 28 28 27 27
2,807 3,320 4,431 5,002 5,976 6,655 7,335 8,192
936 830 886 834 854 832 815 819
1.09
Day per month 30
Customer per Day 50
First Restaurant 1 1 1 1 1 1 1
Sales Forecast % First Rest 10% 30% 50% 70% 90% 100% 100%
New Restaurants 3 3 3
Sales Forecast New Rest 10% 30% 50%
Customer per Day 5 15 25 35 60 95 125
Fast Ceviche
Income Statement Forecast (First Year - S/.)
Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
Sales S/. 2,275 S/. 6,825 S/. 11,375 S/. 15,925 S/. 27,299 S/. 43,224 S/. 56,874
Cost of Sales S/. 1,086 S/. 3,259 S/. 5,432 S/. 7,605 S/. 13,037 S/. 20,642 S/. 27,160
Gross Margin S/. 0 S/. 1,189 S/. 3,566 S/. 5,943 S/. 8,320 S/. 14,263 S/. 22,583 S/. 29,714
Direct Labor
Cook S/. 240 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960 S/. 960
Cook Assistant S/. 165 S/. 660 S/. 660 S/. 660 S/. 660 S/. 660 S/. 1,320 S/. 1,320
Cashier / Waitress S/. 165 S/. 660 S/. 660 S/. 660 S/. 1,320 S/. 5,940 S/. 5,940 S/. 5,940
Total Labor Costs S/. 570 S/. 2,280 S/. 2,280 S/. 2,280 S/. 2,940 S/. 7,560 S/. 8,220 S/. 8,220
Other Expenses
Rent & Maintenance S/. 2,925 S/. 2,925 S/. 2,925 S/. 2,925 S/. 9,501 S/. 9,501 S/. 9,501 S/. 9,501
Utilities S/. 145 S/. 289 S/. 289 S/. 289 S/. 650 S/. 723 S/. 723 S/. 723
Advertising S/. 1,000 S/. 0 S/. 0 S/. 0 S/. 1,000 S/. 100 S/. 100 S/. 100
Repair & Maintenance S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 250 S/. 250 S/. 250
Miscellaneous S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 250 S/. 250 S/. 250
Transportation S/. 0 S/. 0 S/. 0 S/. 0 S/. 510 S/. 510 S/. 510
Insurance S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 375 S/. 375 S/. 375
Bank Fees S/. 20 S/. 20 S/. 20 S/. 20 S/. 20 S/. 20 S/. 20
Office Expenses S/. 210 S/. 70 S/. 70 S/. 70 S/. 70 S/. 175 S/. 175 S/. 175
Professional Fee - Accountant S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 300 S/. 300
Manager S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760
Depreciation S/. 1,762 S/. 1,762 S/. 1,762 S/. 1,762 S/. 5,834 S/. 5,834 S/. 5,834
Total Administrative Expensive S/. 7,690 S/. 8,476 S/. 8,476 S/. 8,476 S/. 16,413 S/. 20,798 S/. 20,798 S/. 20,798
Operating Margin -S/. 8,260 -S/. 9,568 -S/. 7,191 -S/. 4,813 -S/. 11,033 -S/. 14,095 -S/. 6,435 S/. 696
Profit Before Taxes -S/. 8,260 -S/. 9,568 -S/. 7,191 -S/. 4,813 -S/. 11,033 -S/. 14,095 -S/. 6,435 S/. 696
Accumulated Profits -S/. 8,260 -S/. 17,827 -S/. 25,018 -S/. 29,831 -S/. 40,865 -S/. 54,960 -S/. 61,395 -S/. 60,698
30% Corporate Tax (30%) S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0
Net Income Peruvian Soles -S/. 8,260 -S/. 9,568 -S/. 7,191 -S/. 4,813 -S/. 11,033 -S/. 14,095 -S/. 6,435 S/. 696
Net Income US$ -$2,581 -$2,990 -$2,247 -$1,504 -$3,448 -$4,405 -$2,011 $218
Monthly Breakeven Customers 1,357 1,357 1,357 2,442 3,579 3,662 3,662
Daily Breakeven Customers 45 45 45 81 30 31 31
Customer per day per restaurant 5 15 25 35 15 23.75 31.25
1 1 1 1 1
100% 100% 100% 100% 100%
3 3 3 3 3
70% 90% 100% 100% 100%
155 185 200 200 200
S/.)
Month 8 Month 9 Month 10 Month 11 Month 12
S/. 70,524 S/. 84,173 S/. 90,998 S/. 90,998 S/. 90,998
S/. 33,678 S/. 40,197 S/. 43,456 S/. 43,456 S/. 43,456
S/. 36,845 S/. 43,977 S/. 47,542 S/. 47,542 S/. 47,542
S/. 960 S/. 960 S/. 960 S/. 960 S/. 960
S/. 1,320 S/. 1,320 S/. 1,320 S/. 1,320 S/. 1,320
S/. 5,940 S/. 5,940 S/. 5,940 S/. 5,940 S/. 5,940
S/. 8,220 S/. 8,220 S/. 8,220 S/. 8,220 S/. 8,220
S/. 9,501 S/. 9,501 S/. 9,501 S/. 9,501 S/. 9,501
S/. 723 S/. 723 S/. 723 S/. 723 S/. 723
S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
S/. 250 S/. 250 S/. 250 S/. 250 S/. 250
S/. 250 S/. 250 S/. 250 S/. 250 S/. 250
S/. 510 S/. 510 S/. 510 S/. 510 S/. 510
S/. 375 S/. 375 S/. 375 S/. 375 S/. 375
S/. 20 S/. 20 S/. 20 S/. 20 S/. 20
S/. 175 S/. 175 S/. 175 S/. 175 S/. 175
S/. 300 S/. 300 S/. 300 S/. 300 S/. 300
S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760 S/. 2,760
S/. 5,834 S/. 5,834 S/. 5,834 S/. 5,834 S/. 5,834
S/. 20,798 S/. 20,798 S/. 20,798 S/. 20,798 S/. 20,798
S/. 7,828 S/. 14,959 S/. 18,525 S/. 18,525 S/. 18,525
S/. 7,828 S/. 14,959 S/. 18,525 S/. 18,525 S/. 18,525
-S/. 52,871 -S/. 37,912 -S/. 19,387 -S/. 862 S/. 17,662
S/. 0 S/. 0 S/. 0 S/. 0 S/. 5,557
S/. 7,828 S/. 14,959 S/. 18,525 S/. 18,525 S/. 12,967
$2,446 $4,675 $5,789 $5,789 $4,052
3,662 3,662 3,662 3,662 3,662
31 31 31 31 31
38.75 46.25 50 50 50
Fast Ceviche
Income Statement Forecast
Year 1 Year 2 Year 3 Year 4 Year 5
Sales S/. 591,489 S/. 1,091,980 S/. 1,091,980 S/. 1,091,980 S/. 1,091,980 100.0%
Cost of Sales S/. 282,464 S/. 521,472 S/. 521,472 S/. 521,472 S/. 521,472 47.8%
Gross Margin S/. 309,025 S/. 570,508 S/. 570,508 S/. 570,508 S/. 570,508 52.2%
S/. 0 S/. 0 S/. 0 S/. 0
Direct Labor S/. 0 S/. 0 S/. 0 S/. 0
Cook S/. 11,520 S/. 11,520 S/. 11,520 S/. 11,520 S/. 11,520 1.1%
Cook Assistant S/. 12,540 S/. 15,840 S/. 15,840 S/. 15,840 S/. 15,840 1.5%
Cashier / Waitress S/. 50,820 S/. 71,280 S/. 71,280 S/. 71,280 S/. 71,280 6.5%
Total Labor Costs S/. 74,880 S/. 98,640 S/. 98,640 S/. 98,640 S/. 98,640 9.0%
S/. 0 S/. 0 S/. 0 S/. 0
Other Expenses S/. 0 S/. 0 S/. 0 S/. 0
Rent & Maintenance S/. 94,286 S/. 114,014 S/. 114,014 S/. 114,014 S/. 114,014 10.4%
Utilities S/. 7,297 S/. 8,670 S/. 8,670 S/. 8,670 S/. 8,670 0.8%
Advertising S/. 1,800 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 0.1%
Repair & Maintenance S/. 2,400 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 0.3%
Miscellaneous S/. 2,400 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 0.3%
Transportation S/. 4,080 S/. 6,120 S/. 6,120 S/. 6,120 S/. 6,120 0.6%
Insurance S/. 3,600 S/. 4,500 S/. 4,500 S/. 4,500 S/. 4,500 0.4%
Bank Fees S/. 240 S/. 240 S/. 240 S/. 240 S/. 240 0.0%
Office Expenses S/. 1,680 S/. 2,100 S/. 2,100 S/. 2,100 S/. 2,100 0.2%
Professional Fee - Accountant S/. 3,600 S/. 3,600 S/. 3,600 S/. 3,600 S/. 3,600 0.3%
Manager S/. 33,120 S/. 33,120 S/. 33,120 S/. 33,120 S/. 33,120 3.0%
Depreciation S/. 53,719 S/. 70,008 S/. 70,008 S/. 70,008 S/. 70,008 6.4%
Total Administrative Expensive S/. 208,223 S/. 249,572 S/. 249,572 S/. 249,572 S/. 249,572 22.9%
Operating Margin S/. 25,922 S/. 222,296 S/. 222,296 S/. 222,296 S/. 222,296 20.4%
0.0%
Profit Before Taxes S/. 25,922 S/. 222,296 S/. 222,296 S/. 222,296 S/. 222,296 20.4%
Accumulated Profits 0.0%
Corporate Tax S/. 5,557 S/. 66,689 S/. 66,689 S/. 66,689 S/. 66,689 6.1%
Net Income Peruvian Soles S/. 20,365 S/. 155,607 S/. 155,607 S/. 155,607 S/. 155,607 14.3%
Net Income US$ $6,364 $48,627 $48,627 $48,627 $48,627
Fast Ceviche
Income Statement Forecast
Concept Before Start 1st Semester 2nd Semester 3rd Quarter 4th Quarter Year 1 Year 2
Net Sales - 20,475 86,448 211,571 272,995 591,489 1,091,980 100.0%
Gross Margin - 10,697 45,165 110,536 142,627 309,025 570,508 52.2%
Operating Margin - 8,260 - 21,572 - 31,563 23,483 55,574 25,922 222,296 20.4%
Net Income - 8,260 - 21,572 - 31,563 23,483 50,017 20,365 155,607
Fast Ceviche
Income Statement Forecast US$
Before Start 1st Semester 2nd Semester Year 1 Year 2 %
Net Sales $ 33,413 $ 151,427 $ 184,840 $ 341,244 100.0%
Gross Margin $ 17,457 $ 79,113 $ 96,570 $ 178,284 52.2%
Operating Margin -$ 2,581 -$ 16,605 $ 24,705 $ 8,101 $ 69,468 20.4%
Net Income -$ 2,581 -$ 16,605 $ 22,969 $ 6,364 $ 48,627 14.3%
Concept Year 2 %
Net Sales $ 341,244 100.0%
Gross Margin $ 178,284 52.2%
Operating Margin $ 69,468 20.4%
Net Income $ 48,627 14.3%
Total Investment
12.1%
labour rent
348,212 37.8% 32.7%
Rent Cost & Breakeven Labour Analysis Price Change Analysis Sensitivity Analysis Sensitivity Analysis
Rent M2 Breakeven Net Profits % Breakeven Net Profits % Breakeven L Pop
Net Profits Daily Fish Priceenguado Price Price Customer Number Fish Cost Analysis
5 25.1 199,140 -30% 27.1 183,277 -50% 710 -323,694 6.50 10 1 # Profits % Breakeven Net Profits Daily Fish Price Lenguado Price
6 26.0 191,885 -25% 27.6 178,665 -45% 220 -269,095 7.15 11 1.1 5 - 291,161 -50% 23.7 270,247 6.3 11.0
7 26.9 184,629 -20% 28.2 174,054 -40% 130 -214,496 7.80 12 1.2 10 - 234,110 -45% 24.3 258,783 6.9 12.1
8 27.8 177,374 -15% 28.8 169,442 -35% 92 -159,897 8.45 13 1.3 15 - 177,059 -40% 24.8 247,319 7.5 13.2
9 28.7 170,118 -10% 29.4 164,831 -30% 72 -105,298 9.10 14 1.4 20 - 120,009 -35% 25.4 235,855 8.1 14.3
10 29.6 162,863 -5% 29.9 160,219 -25% 59 -50,699 9.75 15 1.5 25 - 62,958 -30% 26.0 224,391 8.8 15.4
11 30.5 155,607 0% 30.5 155,607 -20% 49 2,730 10.40 16 1.6 30 - 5,907 -25% 26.7 212,927 9.4 16.5
12 31.4 148,352 5% 31.1 150,996 -15% 43 40,949 11.05 17 1.7 35 35,801 -20% 27.4 201,463 10.0 17.6
13 32.3 141,096 10% 31.7 146,384 -10% 38 79,169 11.70 18 1.8 40 75,736 -15% 28.1 189,999 10.6 18.7
14 33.2 133,841 15% 32.2 141,773 -5% 34 117,388 12.35 19 1.9 45 115,672 -10% 28.9 178,535 11.3 19.8
15 34.2 126,586 20% 32.8 137,161 0% 31 155,607 13.00 20 2 50 155,607 -5% 29.7 167,071 11.9 20.9
16 35.1 119,330 25% 33.4 132,549 5% 28 193,827 13.65 21 2.1 55 195,543 0% 30.5 155,607 12.5 22.0
17 36.0 112,075 30% 34.0 127,938 10% 26 232,046 14.30 22 2.2 60 235,478 5% 31.4 144,143 13.1 23.1
18 36.9 104,819 35% 34.6 123,326 15% 24 270,265 14.95 23 2.3 65 275,414 10% 32.4 132,679 13.8 24.2
19 37.8 97,564 40% 35.1 118,715 20% 22 308,484 15.60 24 2.4 70 315,350 15% 33.4 121,215 14.4 25.3
20 38.7 90,308 45% 35.7 114,103 25% 21 346,704 16.25 25 2.5 75 355,285 20% 34.5 109,751 15.0 26.4
21 39.6 83,053 50% 36.3 109,491 30% 19 384,923 16.90 26 2.6 80 395,221 25% 35.6 98,287 15.6 27.5
22 40.5 75,797 55% 36.9 104,880 35% 18 423,142 17.55 27 2.7 85 435,156 30% 36.9 86,824 16.3 28.6
23 41.4 68,542 60% 37.4 100,268 40% 17 461,362 18.20 28 2.8 90 475,092 35% 38.2 75,360 16.9 29.7
24 42.3 61,286 65% 38.0 95,657 45% 16 499,581 18.85 29 2.9 95 515,027 40% 39.6 63,896 17.5 30.8
25 43.2 54,031 70% 38.6 91,045 50% 16 537,800 19.50 30 3 100 554,963 45% 41.1 52,432 18.1 31.9
26 44.1 46,776 75% 39.2 86,433 50% 42.8 40,968 18.8 33.0
27 45.1 39,520 80% 39.8 81,822 55% 44.6 29,504 19.4 34.1
28 46.0 32,265 85% 40.3 77,210 60% 46.6 18,040 20.0 35.2
29 46.9 25,009 90% 40.9 72,599 65% 48.7 6,576 20.6 36.3
30 47.8 17,754 95% 41.5 67,987 70% 51.0 - 6,983 21.3 37.4
31 48.7 10,498 100% 42.1 63,375 75% 53.6 - 23,360 21.9 38.5
32 49.6 3,243 80% 56.4 - 39,737 22.5 39.6
33 50.5 - 5,732 85% 59.6 - 56,114 23.1 40.7
34 51.4 - 16,097 90% 63.1 - 72,492 23.8 41.8
95% 67.1 - 88,869 24.4 42.9
100% 71.7 - 105,246 25.0 44.0
Labour Rent Fish Cost Number of Customers Price Change
37.8% of the Fixed Cost 32.7% of the fixed cost 75% of the Variable Cost Goal: 50 Customers per Day Average Price S/. 15.2
% Net Profits % Net Profits % Net Profits % # Profits % Net Profits
-25% $ 55,833 -50% $ 59,964 -25% $ 66,540 -40% 30 -$ 1,846 -25% -$ 15,843
-20% $ 54,392 -40% $ 57,697 -20% $ 62,957 -30% 35 $ 11,188 -20% $ 853
-15% $ 52,951 -30% $ 55,429 -15% $ 59,375 -20% 40 $ 23,668 -15% $ 12,797
-10% $ 51,510 -20% $ 53,162 -10% $ 55,792 -10% 45 $ 36,147 -10% $ 24,740
-5% $ 50,068 -10% $ 50,895 -5% $ 52,210 0% 50 $ 48,627 -5% $ 36,684
0% $ 48,627 0% $ 48,627 0% $ 48,627 10% 55 $ 61,107 0% $ 48,627
5% $ 47,186 10% $ 46,360 5% $ 45,045 20% 60 $ 73,587 5% $ 60,571
10% $ 45,745 20% $ 44,093 10% $ 41,462 30% 65 $ 86,067 10% $ 72,514
15% $ 44,304 30% $ 41,825 15% $ 37,880 40% 70 $ 98,547 15% $ 84,458
20% $ 42,863 40% $ 39,558 20% $ 34,297 50% 75 $ 111,027 20% $ 96,401
25% $ 41,422 50% $ 37,291 25% $ 30,715 60% 80 $ 123,506 25% $ 108,345
170% -$ 1,696 200% -$ 1,791 70% -$ 2,182 200% 150 $ 298,225 30% $ 120,288
Labour Analysis Rent Cost Analysis Fish Cost Analysis Number of Customers Price Change
37.8% of the Fixed Cost 32.7% of the fixed cost 75% of the Variable Cost Goal: 50 Customers per Day Average Price S/. 15.2
% Breakeven Net Profits Rent M2 Breakeven Net Profits % Breakeven Net Profits % # Profits % Breakeven Net Profits
-30% 27.1 183,277 # 5 25.1 199,140 # -30% 26.0 224,391 -40% 30 - 5,907 -25% 59 -50,699
-25% 27.6 178,665 6 26.0 191,885 -25% 26.7 212,927 -30% 35 35,801 -20% 49 2,730
-20% 28.2 174,054 7 26.9 184,629 -20% 27.4 201,463 -20% 40 75,736 -15% 43 40,949
-15% 28.8 169,442 8 27.8 177,374 -15% 28.1 189,999 -10% 45 115,672 -10% 38 79,169
-10% 29.4 164,831 9 28.7 170,118 -10% 28.9 178,535 0% 50 155,607 -5% 34 117,388
-5% 29.9 160,219 10 29.6 162,863 -5% 29.7 167,071 10% 55 195,543 0% 31 155,607
0% 30.5 155,607 11 30.5 155,607 0% 30.5 155,607 20% 60 235,478 5% 28 193,827
5% 31.1 150,996 12 31.4 148,352 5% 31.4 144,143 30% 65 275,414 10% 26 232,046
10% 31.7 146,384 13 32.3 141,096 10% 32.4 132,679 40% 70 315,350 15% 24 270,265
15% 32.2 141,773 14 33.2 133,841 15% 33.4 121,215 50% 75 355,285 20% 22 308,484
20% 32.8 137,161 15 34.2 126,586 20% 34.5 109,751 60% 80 395,221 25% 21 346,704
25% 33.4 132,549 16 35.1 119,330 25% 35.6 98,287 200% 150 954,319 30% 19 384,923
30% 34.0 127,938 17 36.0 112,075 30% 36.9 86,824
100% 42.1 63,375 33 50.5 - 5,732 70% 51.0 - 6,983
Fast Ceviche
Statement of Cashflow Forecast (S/.)
Concept Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8
Operating Activities
Profit Before Taxes -S/. 8,260 -S/. 9,568 -S/. 7,191 -S/. 4,813 -S/. 11,033 -S/. 14,095 -S/. 6,435 S/. 696 S/. 7,828
Depreciation S/. 0 S/. 1,762 S/. 1,762 S/. 1,762 S/. 1,762 S/. 5,834 S/. 5,834 S/. 5,834 S/. 5,834
Income Taxes Payable S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0
Net Cash Provided by operations -S/. 8,260 -S/. 7,806 -S/. 5,429 -S/. 3,051 -S/. 9,272 -S/. 8,261 -S/. 601 S/. 6,530 S/. 13,662
Investment Activities
Initial Renovation Improvements -S/. 18,240 -S/. 42,682
Machines -S/. 18,319 -S/. 42,866
Furniture -S/. 18,156 -S/. 42,485
Legal, other miscellaneous costs -S/. 2,198 -S/. 5,144
Net cash used in investing activities -S/. 56,913 S/. 0 S/. 0 S/. 0 -S/. 133,177 S/. 0 S/. 0 S/. 0 S/. 0
Financing Activities
Shareholder S/. 79,543 S/. 97,919 S/. 65,279
Short Term Bank Loan
Long Term Bank Loan
Net Cash used in financing activities S/. 79,543 S/. 0 S/. 0 S/. 97,919 S/. 65,279 S/. 0 S/. 0 S/. 0 S/. 0
Increase or decrease in cash S/. 14,370 -S/. 7,806 -S/. 5,429 S/. 94,867 -S/. 77,169 -S/. 8,261 -S/. 601 S/. 6,530 S/. 13,662
Cash at the beginning of the year S/. 14,370 S/. 14,370 S/. 6,565 S/. 1,136 S/. 96,003 S/. 18,834 S/. 10,573 S/. 9,972 S/. 16,502
Cash at the end of the period S/. 14,370 6,565 1,136 96,003 18,834 10,573 9,972 16,502 30,164
Cash at the end of the period US$ $4,491 $2,051 $355 $30,001 $5,886 $3,304 $3,116 $5,157 $9,426
$ 24,857 $ 30,600 $ 20,400 50,999 75,857
Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8
- 65,173 - 72,979 - 78,407 - 81,459 - 223,907 - 232,168 - 232,770 - 226,239 - 212,578
Cash Flow Analysis
-
Month Month Month Month Month Month Month Month Month Month Month Month Month
0 1 2 3 4 5 6 7 8 9 10 11 12
-50,000
-65,173
-81,459
-100,000
-150,000
-200,000
-232,770
-250,000
Month
0 1 2 3 4 5 6 7 8
4,491 2,051 355 30,001 5,886 3,304 3,116 5,157 9,426
- 20,367 - 22,806 - 24,502 - 25,456 - 69,971 - 72,553 - 72,740 - 70,700 - 66,431
Cash Flow Analysis
40,000
35,000
30,000
25,000
20,000
15,000
10,000
5,000
-
0 1 2 3 4 5 6 7 8 9 10 11 12
Month
Fast Ceviche
Statement of Cashflows Forecast
Month 9 Month 10 Month 11 Month 12 Year 1 Year 2 Year 3 Year 4 Year 5
S/. 14,959 S/. 18,525 S/. 18,525 S/. 18,525 S/. 25,922 S/. 222,296 S/. 222,296 S/. 222,296 S/. 222,296
S/. 5,834 S/. 5,834 S/. 5,834 S/. 5,834 S/. 53,719 S/. 70,008 S/. 70,008 S/. 70,008 S/. 70,008
S/. 0 S/. 0 S/. 0 -S/. 5,557 -S/. 5,557 -S/. 66,689 -S/. 66,689 -S/. 66,689 -S/. 66,689
S/. 20,793 S/. 24,359 S/. 24,359 S/. 18,801 S/. 74,084 S/. 225,615 S/. 225,615 S/. 225,615 S/. 225,615
-S/. 60,922
-S/. 61,185
-S/. 60,641
-S/. 7,342
S/. 0 S/. 0 S/. 0 S/. 0 -S/. 190,090 S/. 0 S/. 0 S/. 0 S/. 0
S/. 242,741
S/. 0 S/. 0 S/. 0 S/. 0 S/. 242,741 S/. 0 S/. 0 S/. 0 S/. 0
S/. 20,793 S/. 24,359 S/. 24,359 S/. 18,801 S/. 126,735 S/. 225,615 S/. 225,615 S/. 225,615 S/. 225,615
S/. 30,164 S/. 50,957 S/. 75,315 S/. 99,674 S/. 118,475 S/. 245,210 S/. 470,825 S/. 696,440 S/. 922,055
50,957 75,315 99,674 118,475 245,210 470,825 696,440 922,055 1,147,670
$15,924 $23,536 $31,148 $37,024 - 242,741 74,084 225,615 225,615 225,615
Month 9 Month 10 Month 11 Month 12 Year 1 Year 2 Year 3
- 191,785 - 167,426 - 143,067 - 124,266 - 240,272 - 14,657 210,958
US $
60,000
37,024
40,000
30,001
20,000 Real cash flow
4,491Investment
Zero 3,116
0
0 1 2 3 4 5 6 7 8 9 10 11 12
-20,000
-20,367
-40,000
-60,000
-80,000
-72,740
9 10 11 12
-100,000 23,536
15,924 31,148 37,024
- 59,933 - 52,321 - 44,709 - 38,833 Month
Real cash flow Zero Investment
9972
232770
242742
Total Investment $ 75,857
Taxes Forecast
Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
+ Sales Taxes Investment S/. 13,187 S/. 39,562
+ Sales Taxes Current Capital S/. 206 S/. 619 S/. 1,032 S/. 1,445 S/. 2,477 S/. 3,922
S/. 13,187 S/. 13,187 S/. 13,394 S/. 13,581 S/. 52,878 S/. 52,162 S/. 51,613 S/. 50,348
- Sales Taxes Current Capital S/. 432 S/. 1,297 S/. 2,161 S/. 3,026 S/. 5,187 S/. 8,213
S/. 13,187 S/. 13,187 S/. 12,962 S/. 12,284 S/. 50,717 S/. 49,136 S/. 46,427 S/. 42,136
-S/. 8,260 -S/. 9,568 -S/. 7,191 -S/. 4,813 -S/. 11,033 -S/. 14,095 -S/. 6,435 S/. 696
-S/. 8,260 -S/. 17,827 -S/. 25,018 -S/. 29,831 -S/. 40,865 -S/. 54,960 -S/. 61,395 -S/. 60,698
Month 8 Month 9 Month 10 Month 11 Month 12 Year 1 Year 2 Year 3 Year 4 Year 5
S/. 5,160 S/. 6,399 S/. 7,637 S/. 8,257 S/. 8,257 S/. 45,412 S/. 99,080 S/. 99,080 S/. 99,080 S/. 99,080
S/. 47,296 S/. 42,889 S/. 37,127 S/. 29,391 S/. 20,358
S/. 10,806 S/. 13,400 S/. 15,993 S/. 17,290 S/. 17,290 S/. 95,093 S/. 207,476 S/. 207,476 S/. 207,476 S/. 207,476
S/. 36,490 S/. 29,490 S/. 21,134 S/. 12,101 S/. 3,068 -S/. 108,397 -S/. 108,397 -S/. 108,397 -S/. 108,397
S/. 7,828 S/. 14,959 S/. 18,525 S/. 18,525 S/. 18,525 S/. 25,922
-S/. 52,871 -S/. 37,912 -S/. 19,387 -S/. 862 S/. 17,662
Purchase List
# Units Product Price S/. Details
1 unidad Choclo 1.00
1 kg cebolla roja extra 1.09
500 ml vinagre blanco ewong 2.55
1 kg Conchas Limpias Medianas 36.50
1 Unidad lechuga 0.89
1 docena Coca Cola / Inka Kola 15.00
1 docena Coca Cola / Inka Kola Light 17.00
Cerveza 6 pack pilsen botella 355 ml 12.90
Coca Cola 3 litros 5.20
1 kg Maiz Morado (chicha morada) 1.95
1 kg Camote (contar cuantos vienen en un kilo) 1.29 3 a 4 a 5 según tamaño
1 manojo Culantro 0.45 atado
1 manojo Perejil 0.40 atado
Aji Limo Amarillo 9.60
1 kg Aji Limo Rojo 9.60
1 kg Aji Amarillo (contar cuantos vienen en un kilo) 1.85 25 invierno 20 verano segun temporada
1 kg Rocoto 0.30 unidad
1 kg o manojo Ajo 4.60 18 por kilo
1 kg Limones (contar cuantos vienen en un kilo) 2.30 28 inv.23 verano
1 kg Cancha Serrana 3.00 te la venden desgranada lista para feirla
1 kg Tomate 2.10 tipo italiano
1 kg Manzanas (chicha morada) 3.45 2 peru / 4.89 chile
1 kg Pina (cascara de pina para chicha morada) 0.80 0.80 corriente (1.5)1.8 (2.5) caya
1 kg Membrillo (chicha morada) 2.90
1 kg Sal 0.80
1 kg Pimienta (la presentacion mas barata) 40.00 molida
1 Frasco Ajinomoto (la presentacion mas barata) 10.20 1 kg
1 kg Canela (chicha morada) 40.00 entera o molida
1 kg Clavo de Olor (chicha morada) 40.00
1 kg Azucar Rubia (chicha morada) 3.15
1 kg Azucar Blanca 2.79
200 grms aprox Anis 2.00
1 Litro Leche fresca (en bolsa plastica laive) 2.25
6 Latas o Bolsas Leche Evaporada 11.00 6 latas
1 botella de litro Aceite 4.50 aceite cocina no oliva
Seefood
Full % Ready to cook
1000 grms Pescado Lenguado 22.00 50% 44.00
1000 grms Pescado Lengueta (leguando chico) 12.50 50% 25.00
1000 grms Pescado Corvina Fileteado 25.00 50% 50.00
1000 grms Pescado Perico 9.00 50% 18.00
1000 grms Pescado Mero 12.50 55% 22.73
1000 grms Pescado Robalo 25.00 50% 50.00
1000 grms Pescado Toyo 15.00 50% 30.00
1000 grms Pescado cojinova 20.00 40% 50.00
1000 grms Pulpo completo 12.00 80% 15.00
1000 docena Conchitas 6.00 100% 6.00
1000 grms Calamar completo 7.00 80% 8.75
1 docena Conchas Negras 6.50 100% 6.50
PRODUCTOS SCOTCH BRITE 3M P.U. Tax TOTAL
ESPONJA VERDE paquete x 15 unidades S/. 11.35 2.16 13.50
FIBRA ESPONJA ANATOMICA bolsa x 18 unidades S/. 34.16 6.49 40.65
PAÑOS ABSORVENTE paquete x 9 unidades S/. 14.12 2.68 16.80
PAÑOS ABSORVENTE paquete x 15 unidades S/. 23.11 4.39 27.50
PAÑOS SECATODO paquete x 10 unidades S/. 18.15 3.45 21.60
PAÑO MULTIUSO ANTI BACTERIAL paquete x 20 unid.S/. 13.69 2.60 16.29
PRODUCTOS INTRADEVCO
LAVA VAJILLA SAPOLIO (200 grs.) cja x 24 potes S/. 20.90 3.97 24.87
S/.
LAVA VAJILLA SAPOLIO (400 grs.+esponja) cja x 12potes 24.36 4.63 28.99
LAVA VAJILLA SAPOLIO (1 kg.) cja x 6 potes S/. 26.62 5.06 31.68
AMBIENTADOR AMOR SPRAY x 440 ml. S/. 4.41 0.84 5.25
DETERGENTE SAPOLIO (saco x 15 kg) S/. 51.36 9.76 61.12
S/.
LIMPIAMETALES BRONCEX x 220 ml. caja x 6 frascos 42.25 8.03 50.28
PRODUCTOS IMPORTADOS
S/.
PLASTIC WRAP FILM 12¨x 30 mts. PARA ALIMENTOS 3.70 0.70 4.40
PLASTIC WRAP 12¨x 1500 mts. S/. 84.87 16.13 101.00
PLASTIC WRAP 15¨x 1500 mts. S/. 108.43 20.60 129.03
PAPEL ALUMINIO X 8 MTS. S/. 3.53 0.67 4.20
PAPEL ALUMINIO INSTITUCIONAL 12¨x 300mts.S/. 113.45 21.55 135.00
GUANTES DESCARTABLES X 150 UNID S/. 5.85 1.11 6.96
GUANTES QUIRURGICOS CAJA X 100 UNID. S/. 11.35 2.16 13.50
S/.
GUANTES DOMESTICO PAQ X 12 PARES T/8.5 Y 9 28.57 5.43 34.00
GUANTES SUPER TRABAJO PAQ X 12 PARES T/9 S/. 37.81 7.18 44.99
DISPENSADOR PULSE II PERFUMADOR AMBIENTALUS$ 31.93 6.07 38.00
US$
RECARGA PULSE II PERFUMADOR AMBIENTAL AEROSOL 8.66 1.64 10.30
US$
DISPENSADOR AUTOJANITOR PERFUMADOR DE INODORO 33.61 6.39 40.00
RECARGA AUTOJANITOR PERFUMADOR DE INODOROUS$ 15.13 2.87 18.00
TOALLITAS HUMEDAS NINET tarro x 350 unid.US$ 4.49 0.85 5.34
Servilletas 1000 unidades S/. 1.60 0.30 1.90
Vasos 7 oz 1 millar S/. 27.6 0.0276
Vasos 12 oz 1 millar S/. 77.81 0.07781
Cost Alquiler US$ 1 $ 11 m2
Mantenimiento US$ 1 $ 1.3 m2
Bolsa Basura Wong - 75 litros - wong pedidos