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Sample Restaurant Business Plan Making sense of business by alicejenny

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									Sample Restaurant Business Plan

               Kim & Mel Liu




                 Any Street
       Saskatoon Saskatchewan Canada
                  S9H 2C2


            admin@vpspro.com
                                                                               Table Of Contents

Table Of Contents ....................................................................................................................... 1
BUSINESS PLAN for Sample Restaurant Business Plan ..................................................................... 3
  SECTION 1 - EXECUTIVE SUMMARY ........................................................................................................... 3
     Financial Forecast ...................................................................................................................................................... 3
     Capital Required / Financing ........................................................................................................................................ 3
  SECTION 2 - GENERAL INFORMATION ........................................................................................................ 4
     Mailing .....................................................................................................................................................................   4
     Contacts ...................................................................................................................................................................    4
     Accountant ................................................................................................................................................................     4
     Financial Institute ......................................................................................................................................................      4
     Lawyer / Solicitor .......................................................................................................................................................      4
  SECTION 3 - BUSINESS OVERVIEW ........................................................................................................... 5
     Business Description ................................................................................................................................................... 5
     Business Vision / Business History ................................................................................................................................ 5
     Ownership Structure ................................................................................................................................................... 5
  SECTION 4 - PRODUCTS .......................................................................................................................... 6
     Products Descriptions ................................................................................................................................................. 6
     Research & Development ............................................................................................................................................ 6
     Production Processes .................................................................................................................................................. 6
  SECTION 5 - INDUSTRY / MARKET OVERVIEW ............................................................................................ 7
     Market Size, Growth & Trends ......................................................................................................................................             7
     Product Segments ......................................................................................................................................................         7
     Consumer Demographics ............................................................................................................................................              7
     Industry Participants / Competition ..............................................................................................................................              7
     Market Share & Sales Forecast .....................................................................................................................................             7
     Marketing & Promotion Strategy ..................................................................................................................................               8
     Product Strategy / Pricing Strategy ..............................................................................................................................              8
  SECTION 6 - OPERATION / PRODUCTION PLANS ......................................................................................... 9
     Facility Requirements / Location Analysis ......................................................................................................................                9
     Production Process / Work Flow ...................................................................................................................................              9
     Operations / Production Description ..............................................................................................................................              9
     Management Controls & Policies ...................................................................................................................................              9
     Inventory / Buying & Control .......................................................................................................................................            9
  SECTION 7 - MANAGEMENT TEAM ........................................................................................................... 10
     Organizational Structure ........................................................................................................................................... 10
     Strengths & Weaknesses ........................................................................................................................................... 10
     Salaries Compensation .............................................................................................................................................. 10
  SECTION 8 - PERSONNEL / EMPLOYEES .................................................................................................... 11
     Position Descriptions ................................................................................................................................................. 11
     Wages .................................................................................................................................................................... 11
     Market Training ........................................................................................................................................................ 11
NOTES TO PROJECTIONS for Sample Restaurant Business Plan ....................................................... 12
  SECTION N1 - PROJECT COST & FINANCING SUMMARY .............................................................................. 12
     Project Cost Summary .............................................................................................................................................. 12
     Project Financing Summary ....................................................................................................................................... 12
  SECTION N2 - PROJECT COSTS AND FINANCING NOTES ............................................................................. 13
     Building Cost: ..........................................................................................................................................................      13
     Renovations or Leasehold Improvements: ...................................................................................................................                     13
     Equipment & Furniture Cost: ......................................................................................................................................             13
     Inventory Cost: ........................................................................................................................................................       13
     Total Assets Contributed: ..........................................................................................................................................           13
     Total Assets Purchased: ............................................................................................................................................           13
     Total Cash Contributed: .............................................................................................................................................          13
     Total Contributed Equity: ...........................................................................................................................................          13
     Financing Required: ..................................................................................................................................................         14
     New Loans ..............................................................................................................................................................       14
     Loan / Lease #2 (Year 1 Loan) ...................................................................................................................................              14
     Line of Credit: ..........................................................................................................................................................     14
     Summary of Project Funding: ....................................................................................................................................               14
  SECTION N3 - SALES & COST OF GOODS ................................................................................................. 15
     Sales: .....................................................................................................................................................................   15
     Charge & Cash Sales: .............................................................................................................................................             15
     Cost of Sales & Gross Margin: ..................................................................................................................................               15
     Gross Margin Dollars: ...............................................................................................................................................          15
  SECTION N4 - EXPENSES ....................................................................................................................... 16
     Sales & Expense Increases: .......................................................................................................................................             16
     Depreciation: ...........................................................................................................................................................      16
     Accounting: .............................................................................................................................................................      16
     Advertising/Marketing: ..............................................................................................................................................          16
     Bad Debt: ...............................................................................................................................................................      16
                                                                                                                                                                                     1
     Bank Charges: .........................................................................................................................................................         16
     Business License: .....................................................................................................................................................         16
     Business Name Search & Registration: ........................................................................................................................                   17
     Other Licenses: ........................................................................................................................................................        17
     Delivery, Freight & Postage: .......................................................................................................................................            17
     Depreciation: ...........................................................................................................................................................       17
     Insurance: ..............................................................................................................................................................       17
     Legal Fees: ..............................................................................................................................................................      17
     Loan / Lease #2 (Year 1 Loan) Interest Payments: .....................................................................................................                          17
     Loan / Lease #2 (Year 1 Loan) Principal Payments: ....................................................................................................                          18
     Line of Credit Interest Payments: ...............................................................................................................................               18
     Miscellaneous Expense: .............................................................................................................................................            18
     Office / Store Supplies: .............................................................................................................................................          18
     Property Tax: .........................................................................................................................................................         18
     Repairs & Maintenance: ............................................................................................................................................             18
     Telephone & Communications: ...................................................................................................................................                 18
     Utilities: ..................................................................................................................................................................   19
     Vehicle Expense: ......................................................................................................................................................         19
     Wages / Salaries Management: ..................................................................................................................................                 19
     Wages / Salaries Employees: .....................................................................................................................................               19
     Wage Benefits: ........................................................................................................................................................         19
     Total Expenses: ........................................................................................................................................................        19
  SECTION N5 - INCOME, CASH & BREAK EVEN ........................................................................................... 20
     Operating Income Before Income Tax & Line of Credit Interest: .....................................................................................                             20
     Net Income Before Tax: ..........................................................................................................................................               20
     Cash Surplus/Deficit: ................................................................................................................................................          20
     Breakeven Sales Volume: ..........................................................................................................................................              20
NOTICE TO THE READER ........................................................................................................... 21
FINANCIAL PROJECTIONS .......................................................................................................... 22
  PROJECT ASSUMPTIONS - PAGE 1 ...........................................................................................................                                           22
  PROJECT ASSUMPTIONS - PAGE 2 ...........................................................................................................                                           23
  PRO-FORMA SALES SUMMARY - YEAR 1 MONTHLY ......................................................................................                                                    24
  PRO-FORMA SALES SUMMARY - 3 YEARS ..................................................................................................                                               25
  PRO-FORMA INCOME STATEMENT - YEAR 1 MONTHLY .................................................................................                                                      26
  PRO-FORMA INCOME STATEMENT - 3 YEARS .............................................................................................                                                 27
  PRO-FORMA CASH FLOW STATEMENT - YEAR 1 MONTHLY ...........................................................................                                                         28
  PRO-FORMA CASH FLOW STATEMENT - 3 YEAR ..........................................................................................                                                  29
  PRO-FORMA BALANCE SHEET ..................................................................................................................                                         30
  RATIO ANALYSIS ...................................................................................................................................                                 31
  DEPRECIATION SCHEDULE .....................................................................................................................                                        32
  LOAN SCHEDULE ...................................................................................................................................                                  33
SENSITIVITY ANALYSIS ............................................................................................................. 35
  SENSITIVITY         ANALYSIS         -   YEAR   1   -   PRO-FORMA SALES SUMMARY ................................................................                                   35
  SENSITIVITY         ANALYSIS         -   YEAR   1   -   PRO-FORMA INCOME STATEMENT ...........................................................                                     36
  SENSITIVITY         ANALYSIS         -   YEAR   1   -   PRO-FORMA CASH FLOW STATEMENT ......................................................                                       37
  SENSITIVITY         ANALYSIS         -   YEAR   1   -   PRO-FORMA BALANCE SHEET .................................................................                                  38
  SENSITIVITY         ANALYSIS         -   YEAR   1   -   RATIO ANALYSIS ..................................................................................                          39
  SENSITIVITY         ANALYSIS         -   YEAR   2   -   PRO-FORMA SALES SUMMARY ................................................................                                   40
  SENSITIVITY         ANALYSIS         -   YEAR   2   -   PRO-FORMA INCOME STATEMENT ...........................................................                                     41
  SENSITIVITY         ANALYSIS         -   YEAR   2   -   PRO-FORMA CASH FLOW STATEMENT ......................................................                                       42
  SENSITIVITY         ANALYSIS         -   YEAR   2   -   PRO-FORMA BALANCE SHEET .................................................................                                  43
  SENSITIVITY         ANALYSIS         -   YEAR   2   -   RATIO ANALYSIS ..................................................................................                          44
  SENSITIVITY         ANALYSIS         -   YEAR   3   -   PRO-FORMA SALES SUMMARY ................................................................                                   45
  SENSITIVITY         ANALYSIS         -   YEAR   3   -   PRO-FORMA INCOME STATEMENT ...........................................................                                     46
  SENSITIVITY         ANALYSIS         -   YEAR   3   -   PRO-FORMA CASH FLOW STATEMENT ......................................................                                       47
  SENSITIVITY         ANALYSIS         -   YEAR   3   -   PRO-FORMA BALANCE SHEET .................................................................                                  48
  SENSITIVITY         ANALYSIS         -   YEAR   3   -   RATIO ANALYSIS ..................................................................................                          49
PERSONAL FINANCIAL STATEMENT - John Doe - PAGE 1 (As of 08/27/2011) .................................... 50
PERSONAL FINANCIAL STATEMENT - John Doe - PAGE 2 ................................................................ 51




                                                                                                                                                                                     2
 BUSINESS PLA N for Sample Restaurant Business Plan


 SECTION 1 - EXECUTIVE SUMMA RY



Financial Forecast

The projected annual sales of $608000 in year one, $628064 in year tw o, and $643766 in year three are based
on estimates from an existing restaurant operation. The net income for the year one operating period is
projected at $18622. Year tw o operating period is projected at $20173, and year three at $21367.

Capital Required / Financing

Loan #1: Equipment, Lease Holds & Working Capital A loan in the amount of $50000 w ill be acquired to
purchase the assets required and to complete the leasehold improvements for the project. The term of the loan
is 5 years at 7.00% interest rate.

Line of Credit: A line of credit in the amount is $10000 w ill be financed through a local financial institution. The
line of credit w ill be accessed to cover unforeseen shortfalls in w orking capital required for the project. The
interest on the line of credit w ill be paid based on an as used basis and w ill be calculated at 7.00% based on
the balance outstanding.




                                                                                                                        3
 SECTION 2 - GENERA L INFORMA TION



Mailing

Sample Business Plan - Restaurant
555 Any Street
Anytow n, Anyw here
The World 55555-5555

Contacts

Rod Francis
Suite 207, #1-1081 Central Ave. N.
Sw ift Current, SK
S9H 4C5
Phone 888-773-0380
email: r.francis@vpspro.com

Accountant

Meyers, Norris, Penny
Sw ift Current, SK
306-773-8375

Financial Institute

Southw est Credit Union Ltd.
Sw ift Current, SK Phone
306-778-1800

Lawyer / Solicitor

McLaughlin, Forrester, Heinrichs
Sw ift Current, SK
306-773-7025




                                     4
 SECTION 3 - BUSINESS OVERVIEW



Business Description

This is a new restaurant that w ill be a totally unique concept for the anyw here. The idea came to the ow ner
w hen the current facility w as offered to him because of his ow nership of a Family Restaurant. This location has
proven in the past to be an excellent place for a restaurant. This restaurant, tentatively named Restaurant, w ill
serve a dual purpose by providing family dining as w ell as an area for upscale intimate dining. A diverse family
menu w ill sport generous portions at reasonable prices and w ill also have a unique Texas Midw estern theme.
The fine dining area w ill have its' ow n smaller yet unique menu, w hich w ill be changed on a regular basis. The
decor of Restaurant w ill follow a south w estern styling w ith brick, beige colours, black metal tubing, a fountain
and garden styling. One of the more unique features of this restaurant is that in addition to its' very unique
decor it w ill provide entertainment via a live cooking exhibition that w ill be used to serve food directly to a
portion of the clientele.

Business Vision / Business History

The mission w ill be to exceed the customers’ expectations in every sense by providing ambiance for every
sensory perception. The atmosphere and food w ill please the customers hearing, taste, smell, touch and sight,
and provide an exciting creative environment. The employees w ill be trained w ith exceptional customer service
and w ill be empow ered to make decisions based on the business philosophies.

Ownership Structure

An incorporated company w ill be formed w ith Any Person as the sole shareholder. The information for the new
business is as follow s: Restaurant’s Family Restaurant Ltd. - tentative Box 5000 Sw ift Current, SK S9H 4M6
Phone (306) 773-0380 Fax (306) 778-6906 Ow ner: Any Person About the Ow ner: Any Person is an active
member of the community w ho currently ow ns and operates another Family Restaurant at the corner of Hw y 13
& 41. Any Person has operated this restaurant for four and one half years. Prior to this he w orked in the
restaurant industry as a sales person for food equipment suppliers for several years. Any Person is a member
and director on the City Chamber of Commerce. He also serves on the leadership team for the new Business
Retention and Expansion initiative.




                                                                                                                       5
 SECTION 4 - PRODUCTS



Products Descriptions

The operation w ill be a full service restaurant that serves mostly w estern style foods that include the follow ing:
Family Dining Menu This menu w ill consist of a diverse array of items for breakfast, lunch and dinner, w hich w ill
be served all day. The portions w ill be large and the prices w ill be reasonable. A variety of side dishes,
appetizers, drinks, liquor, deserts and other items w ill be offered to augment the menu. W hile the menu w ill
mostly consist of w estern style food, it w ill be flavoured w ith the theme of Texas Midw estern. Items like steak
and ribs w ith their ow n unique flavour w ill be part of the menu.

Fine Dining Menu: This menu w ill consist of gourmet specialties served to meet the ultimate dining pleasure. It
w ill be augmented w ith a variety of w ines, liquors, deserts and other items to compliment the menu and
enhance the experience. Menus w ill be changed and updated on an ongoing basis to reflect the demands of the
customers.

Unique Features: This restaurant is about more than great food; it is about creating dining pleasure and
entertainment for the customers. There w ill be several unique features that w ill be new to the community. The
restaurant w ill house a cooking show . A special kiosk w ill be set up w here food w ill be prepared in front of the
customers. Certain tables w ill be reserved for ticketed clients w ho w ish to have front row view ing and w atch
their food being prepared by the chef. The entire restaurant w ill be able to view the cooking show , how ever, the
main kitchen w ill serve most of the restaurant. The fine dining area w ill provide a very intimate, quality
atmosphere for those w ho w ish to have that special night out. The idea w ill be to provide a dining pleasure that
appeals to persons w ishing to celebrate that special occasion or that intimate meal w ith that special person.
Smorgs w ill be scheduled for certain days. The smorgs w ill be unique and w ill offer made to order omelettes,
w affles and other foods that can be quickly created in the open cooking kiosk.

Additionally, the idea is to also offer the open cook show for view ing on channel 10 cable. Details w ill be
provided as this idea develops further.

Research & Development

Through his existing establishment, Any Person has defined a need for something new and different in the
market place. He realizes that the population is aging and that he must cater to that group. The older
population also serve to draw in a large portion of family dining because they are often the central figure in a
family outing. Any Person also know s the expected traffic that w ill be draw n off the highw ay due to the excellent
location of this new restaurant and the draw from the motels in the vicinity.

Production Processes

Only the best quality produce w ill be used in the production of the food. Staff w ill be trained in exceptional
customer service. Menus w ill change regularly to accommodate customer demands. Nightly features w ill be
offered in the fine dining section.




                                                                                                                        6
 SECTION 5 - INDUSTRY / MA RKET OVERVIEW



Market Size, Growth & Trends

Recent years have seen the start-up of several new restaurants in the city, particularly franchise operations.
The industry is fairly stable though there is no major grow th expected in the near future. One should consider
that the Any W here economy is currently stagnant because poor grain prices and drought in the agricultural
sector, and there is little activity in the oil and gas industry. It is expected that the local economy w ill improve in
the next few year w ith several new initiatives underw ay for economic generation and the push for a new
regional hospital in Any W here.

The size of Anyw here remains constant, how ever, it has become an aging population. Anyw here is also
considered a great place to raise a family and there is a sizable population of families w ith school age children.
The population is approximately 16,000 and the trading area for the city is considered around 45,000. Another
key area of the market is tourism or highw ay traffic. Tourism has become one of anyw here’s primary industries
w ith regular and constant grow th. This trend is likely to continue into the future to maintain a stable or small
amount of grow th in the restaurant industry, for those located along the Trans Canada highw ay. Any Person’s
current restaurant, the other place, produces 75% of it’s sales from highw ay traffic.

Product Segments

The follow ing are groups or segments of potential customers:

      Seniors
      Families
      Business
      Executives – 25 to 60 years
      Travellers – all ages & families



Consumer Demographics

This restaurant w ill provide a lure for the general population no matter the age or appetite. The most significant
demographics to consider in the local restaurant industry are the aging population, and the families w ith school
age children. Tourism and travellers are also a significant portion of the potential market for a restaurant located
on the Main highw ay.

Industry Participants / Competition

There are basically three groups of restaurants existing in Any W here. These are as follow s:


      Fast Food – All major franchises. They rely on people in a hurry, people on a tight budget, children, and
      highw ay traffic.
       Family Restaurants – Mostly privately ow ned restaurants w ith few franchises. They rely on family’s and
      people w ith moderate to upper incomes, highw ay traffic(depending on location), and serve to offer some
      variety to the local population.
      Fine Dining - Mostly privately ow ned restaurants w ith few franchises. They rely mostly on special
      occasions, upper income family’s, and travellers.



Market Share & Sales Forecast

It is reasonable to assume that given the location, size of operation, and Unique concept of this restaurant, that
it w ill produce sales in excess of the existing operation. The projections set out in this plan, how ever, are based
on a more conservative estimate.
The projected annual sales of $608000 in year one, $628064 in year tw o, and $643766 in year three are based
on estimates from an existing restaurant operation. The net income for the year one operating period is
projected at $18622. Year tw o operating period is projected at $20173, and year three at $21367.




                                                                                                                           7
Marketing & Promotion Strategy

A marketing program w ill be developed around the central theme of the restaurant and w ill be promoted
through radio and new spaper advertising, posters, and the yellow pages. Coupons w ill be issued for the family
dining section to encourage immediate sales. Visible signage w ill be erected to attract both local and highw ay
traffic. It is expected that w ord of mouth w ill be a pow erful medium for draw ing in local traffic. Any Person is also
very active in the community and w ill promote the restaurant through his affiliation w ith many groups and
organizations. Charity events w ill be sponsored for additional public relations and a 10% discount w ill be
applied to seniors to attract that market.

Product Strategy / Pricing Strategy

The restaurant w ill provide a tw o-part product strategy to attract customers. These are as follow s: Family Dining
– Quality food, large portions and menu, quality service and entertainment. Fine Dining – Gourmet foods,
elegant ambiance and setting for pleasurable mood, and unique entertainment experience.




                                                                                                                            8
 SECTION 6 - OPERA TION / PRODUCTION PLA NS



Facility Requirements / Location Analysis

Restaurant’s w ill be located in the Holiday Inn on the North Service Road East. The restaurant contains 100
seats and is in a 165-room Motel. The space w ill be leased at $4106 per month plus 10% of overall Utilities and
20% of the Motel property taxes.

Production Process / Work Flow

The restaurant w ill draw from a pool of existing employees, from Humpty’s, to accommodate part time
requirements. Other staff w ill be hired and trained as required. There is alw ays a shortage of qualified staff in
the restaurant industry and it is anticipated that 40% of hired staff come qualified, w hile 60% require training.
The training w ill be preformed by management and other qualified staff w ho are familiar w ith procedures, policy
and the philosophies. Some outsourcing of training w ill occur in areas like customer service and conflict
management.

Operations / Production Description

The regular hours of operation w ill be 6:00am to 12:00am seven days a w eek. The only expected day of closure
w ill be Christmas Day and the hours may be extended in the busy summer season. This location offers a
capacity for 100 persons in addition to a kitchen and preparation area. There w ill be qualified staff available at
all times. The business w ill require a city business licence, a liquor licence and a Saskatchew an Health
Inspection. There are no problems anticipated in acquiring these.

Management Controls & Policies

Customer service policies w ill be adopted for training of all employees to ensure the highest standards are met
and maintained. Other policies for day-to-day operations w ill be implemented to ensure smooth operations and
accountability of employees. These w ould include: Till slips for day-to-day sales Spreadsheets to record day-to-
day sales & expense Accounts payable records in accounting softw are Monthly inventory counts 100% cash
sales

Inventory / Buying & Control

An inventory of betw een $8000 and $12000 w ill be carried. The inventory turn over in the restaurant is high due
to the need for fresh produce and meats. The projection has allow ed for an inventory of $15000.Family
Restaurant’s w ill utilize suppliers of the existing operation w ith the potential for volume discounts and future
savings on supplies and inventory. No amount has been budgeted for potential discounts. The follow ing are the
expected suppliers and their terms of payment:

      Serca/Bridge – 7 day/C.O.D.
      W holesale – C.O.D.
      Treen's Packers – 15 days
      Grama Bep’s – 30 days




                                                                                                                      9
 SECTION 7 - MA NA GEMENT TEA M



Organizational Structure

Management: Any Person Responsible for overall management, operations and training.

Restaurant Supervisor: To be hired Responsible for service staff (w aiters, hosts, etc.), scheduling of front-end
operations and inventory, and training in conjunction w ith management.

Kitchen Supervisor: To be hired Responsible for kitchen staff, scheduling of kitchen operations, kitchen inventory
and training in conjunction w ith management.

Strengths & Weaknesses

Any person brings much strength to the restaurant from his experience. He currently operates a restaurant that
houses a team of 15 staff members. Any Person started w ork in the food industry selling food supplies w hen he
w as 18. He travelled southw est Any Place from sonew here to another place and gained a good understanding
of the Any W here Trading area. He moved to Another Tow n and w orked in the restaurant equipment and
chemical industry for 8 years, w hich further increased his know ledge of the restaurant industry. He has ow ned
and operated A Family Restaurant for the past 5 years and has gained valuable experience in the operation of a
successful restaurant.

Any Person loves dealing w ith the public and has very good people skills. He also realizes his w eakness for
bookkeeping and the day-to-day accounting systems for w hich he hires competent people to accommodate. Any
Person’s experience and know ledge of his ow n strengths and w eakness w ill ensure that supervisors w ith
appropriate skills are hired to assist in the management of the restaurant. One of the key strengths of the new
restaurant is that costs w ill be low ered as a result of the ability to balance and streamline the assets and
employee base of tw o operations. In particular Any Person w ill manage both restaurants reducing the cost of
management salary to both locations.

Salaries Compensation

Any Person: $2000 month

Restaurant Supervisor: $1600 - $2000 month

Kitchen Supervisor: $2000 - $2400 month




                                                                                                                     10
 SECTION 8 - PERSONNEL / EMPLOYEES



Position Descriptions

Chefs: Prepare food specifically designed for this style of restaurant

Waiters: Serve the clients and offer superior customer serve and satisfaction

Hosts: Greet and seat the customers, list house specials and events, initiate relations w ith the customer for the
ultimate dining experience.

Bussing: Clear tables efficiently and provide additional service to customers as requested.

Wages

Chefs: $1800 to $2400 month

Waiters: $6.00 per hour plus tips

Hosts: $8.00 per hour plus tips

Bussing: $6.00 per hour plus tips

Market Training

The manager and supervisors w ill perform most of the training appropriate to this operation. Other industry
appropriate training w ill be sought to accommodate the best quality training available. Any Place Best training
from Tourism Any Place offers many brief courses and seminars that may be utilized.




                                                                                                                     11
 NOTES TO PROJECTIONS for Sample Restaurant Business Plan




 SECTION N1 - PROJECT COST & FINA NCING SUMMA RY




Project Cost Summary



All values are based on best estimate from industry operating statistics, and actual professional appraisals or
cost quotes from suppliers.

        Buildings                                                                                     150,001
        R e nova tions / Le a se hold Im prove m e nts                                                 68,000
        Ma nufa cturing / W a re house Equipm e nt                                                     54,500
        Inve ntory O pe ning                                                                           20,000
                                                                                                      ___________
        Tota l P roje ct C osts                                                                        292,501




Project Financing Summary


        C ontribute d C a sh                                                                           82,000
        Loa ns / Le a se s                                                                            195,750
        Line of C re dit                                                                               14,751
                                                                                                     ____________
        Tota l Fina ncing                                                                              292,501


Note: A line of credit of 14,751 w ill be required for the intial startup of the operation. This line of credit w ill be
secured from a financial institution and interest charges w ill only be incurred on the amount used or
outstanding. The actual amount required for an operating line of credit required to cover operations in the first
year w ill be show n in the cash flow projections based on the expected events of the first tw elve months of
operation.




                                                                                                                           12
 SECTION N2 - PROJECT COSTS A ND FINA NCING NOTES




The follow ing notes detail the specific assets, loans and contributions for the project.


Building Cost:


The total building cost of the project is 150,001. The purchase cost or development cost of additional buildings
required including utility installation & hook up for w ater, sew er, pow er, energy, engineers, consultants and
contractors is 150,001.


Renovations or Leasehold Improvements:


The total cost for renovations and leasehold improvements is 68,000. This cost involves necessary renovations,
leasehold improvements or development cost of the building/facility including all necessary costs for services
such as w ater, sew er, pow er, energy, etc.


Equipment & Furniture Cost:


The total equipment & furniture cost of the project is 54,500. The purchase cost for all additional equipment &
furniture required is 54,500. This included all retail / display equipment & furnishing, all manufacturing /
w arehousing equipment, and all office equipment & furniture.


Inventory Cost:


The initial cost for the purchase of inventory required is 20,000. The total opening inventory value of the project
is 20,000.


Total Assets Contributed:


No a sse ts ha ve be e n contribute d to this proje ct.




Total Assets Purchased:



The total cost of assets purchased for the project is 292,501. This included:

         Buildings                                                                                150,001
         R e nova tions / Le a se hold Im prove m e nts                                            68,000
         Ma nufa cturing / W a re house Equipm e nt                                                54,500
         Inve ntory O pe ning                                                                      20,000



Total Cash Contributed:


         P roprie tor/P a rtne r/Sha re holde rs Loa ns                                            72,000
         Sa le of Sha re s / Stock (C orp. O nly)                                                  10,000

The total amount of cash contributed to purchase assets and cover the required funds for w orking capital of the
project is 82,000.


Total Contributed Equity:


         P roprie tor/P a rtne r/Sha re holde rs Loa ns                                            72,000
         Sa le of Sha re s / Stock                                                                 10,000
                                                                                                                      13
The total contributed equity involving assets contributed to the project, and cash contributed tow ards the
purchase of assets and the required w orking capital of the project is 82,000.


Financing Required:


The total amount of financing required to be borrow ed to purchase assets and cover w orking capital required is
195,750. And w ill be financed through the loans stated below .

         Loa ns/Le a se s #1: (Ye a r 1 Loa n)                                                  144,750
         Loa ns/Le a se s #2: (Ye a r 1 Loa n)                                                   51,000

No line of credit is required for this project.


New Loans

Loan #1 [ Building Loan ] (Starting in year 1):
The loan amount is $144,750 and w ill be accessed to purchase some or all of the additional assets required for
the project.
The term of the loan is 15 years at 5.5% interest rate.
Loan #2 [ Equipment Loan ] (Starting in year 1):
The loan amount is $51,000 and w ill be accessed to purchase some or all of the additional assets required for
the project.
The term of the loan is 5 years at 7% interest rate.


Loan / Lease #2 (Year 1 Loan)


The loan amount is 51,000 and w ill be accessed to purchase some or all of the additional assets required for the
project. The term of the loan is 5 years at 7.00% interest rate.


Line of Credit:


No line of credit is required for the first year operation of this project.




Summary of Project Funding:


This w ould included any loans in year tw o or three.
         C a sh C ontribute d for P roje ct                                                      82,000
         Loa ns / le a se s                                                                     195,750




                                                                                                                    14
 SECTION N3 - SA LES & COST OF GOODS




This section w ill provide notes about sales, cost of goods and margins to be expected for the operation.


Sales:


The projected annual sales of 476,781 in year one, 500,737 in year tw o, and 526,008 in year three are based
on estimate only. For the year one operating period, sales are incurred by the follow ing categories:

         Ne w a t a n a nnua l tota l of 780.
         Food & Liquor Sa le s a t a n a nnua l tota l of 476,001.

The projected revenue generated from each sale category on an annual and monthly basis is based on industry
operating statistics as w ell as consultations w ith professionals and suppliers. The total sales percentage break
dow n incurred by the stated categories in the year one operating period are as follow s:

         Ne w a t 0.2% of tota l a nnua l sa le s.
         Food & Liquor Sa le s a t 99.8% of tota l a nnua l sa le s.


The monthly break dow n of total sales incurred in the year one operating period are as follow s: Month 1 at
5.9% of total annual sales, Month 2 at 6.3%, Month 3 at 6.7% , Month 4 at 7.3%, Month 5 at 8.5%, Month 6 at
9.0%, Month 7 at 9.0% , Month 8 at 9.4%, Month 9 at 9.4%, Month 10 at 9.4%, Month 11 at 9.4%, Month 12 at
9.4%.


Charge & Cash Sales:


There w ill be no charge sales in this business operation. The business w ill operate strictly on a cash basis.


Cost of Sales & Gross Margin:


The over all cost of goods sold (COGS) and gross margin (GM) percentages for the stated sales categories are
as follow s:

          Ne w with a 43.0% C O GS a nd 57.0% GM
          Food & Liquor Sa le s with a 30.0% C O GS a nd 70.0% GM


All cost of sales and gross margin percentages are based on industry operating statistics and consultations w ith
professionals and suppliers. Please note that the cost of sales percentages represents the costs of the
products (inventory) that w as sold during the period as a percentage of total sales. The cost of sales include all
freight, insurance, direct labor, materials and any other expenses directly related to the purchase of goods to be
sold to the consumer.

The gross margin is the difference betw een total sales and cost of goods sold as a percentage of total sales,
and represents the margin of profit the business generates. W ith all goods and services combined, the overall
average cost of sales is 30.0% w ith an overall average gross margin of 70.0% for the first year of operation.


Gross Margin Dollars:


The annual gross margin dollars after deducting the direct cost of inventory replacement to total gross sales
incurred for the year one operating period is 333,646. Year tw o is projected at 350,415, and year three at
368,109.




                                                                                                                      15
 SECTION N4 - EXPENSES




The follow ing notes explain the operating expenses for the project.


Sales & Expense Increases:


Sales are projected to increase by 5.0% in year 2, and increase 5.0% in year three. Expenses are projected to
increase by 4.1% in year 2 and increase 1.3% in year 3 to adjust for inflation and increases or decreases in the
normal operation costs. (Year one includes setup and one time fees for this calculation.)


Depreciation:


Depreciation is the expense w hich approximates the use of the firm's fixed assets. Yearly depreciation expense
is based on an annual rate, w hich varies according to the asset categories. The depreciation rate in the year of
acquisition of all assets is only 50% of the normal allow ance.


Accounting:


The total projected expense for accounting for the year one operating period is estimated at 1,700. The total
expense involves:


   1. Bookkeeping fees of 1,200 in the first year for professional bookkeeping service.
   2. Accounting fees of 500 for the preparation of year end financial statements for income tax purposes.



Advertising/Marketing:


To ensure that an increased share of market is captured, advertising and marketing is estimated at 1,200 for
the first operating period. Advertising / marketing has been budgeted as 0.3% of sales in the first year, 0.2% in
year tw o and 0.2% in year three. Advertising and marketing have been budgeted including the follow ing items:

        R a dio & Te le vision                                                                        600
        Ne wspa pe r / P ublica tion                                                                  600


The advertising / marketing fees in the operating period of year tw o are projected to increase by 3.0% and
increase in year three by 3.1%.


Bad Debt:


The projected amount of bad debt expense for the year one operating period is 954. Bad debt w ill be incurred
from bad cheques or poor credit customers and has been estimated at 0.20000000000000001% of total gross
sa le s . The bad debt expense in the year tw o and year three operating periods is projected to increase or
decrease commensurate w ith sales incurred.


Bank Charges:


Bank charges for the year one operating period have been projected at 2,400. This estimate includes bank
service fees for the follow ing: fees for cheque w riting; fees on all sales conducted by Visa or Master Card; fees
for all sales conducted by a point of purchase debit card terminal. The year tw o and year three operating
periods projected estimate w ill increase or decrease commensurate w ith sales incurred.


Business License:




                                                                                                                      16
The business license fee for the year one operating period is projected at 101. The business license fee from
city hall or local rural municipal office is based on the type of business operation, and the square footage of
operating space used. The business license fee in the operating period of year tw o is projected to increase by
3.0% and increase in year three by 2.9%.


Business Name Search & Registration:


The business name search & registration fee w ill be a one time charge of 360, w ith an annual renew al of 50.
These costs w ill cover government registration cost for the business.The business name search & registration
fee in the operating period of year tw o is projected to increase by 0.0% and increase in year three by 0.0%.


Other Licenses:


The expected first year costs for other licenses is 250. Other licenses w ill cover the cost of special licenses
required to operate this type of business. The other licenses fees in the operating period of year tw o are
projected to increase 3.2% and increase in year three by 3.1%.


Delivery, Freight & Postage:


Delivery & freight expense for the year one operating period is projected at 3,960. This expense w ill include
charges other than direct delivery charges to bring in inventory. Normal delivery & freight charges from suppliers
are included in the cost of sales total. This expense is passed on to the consumer through the retail sales price.
The delivery & freight expense in the year tw o and year three operating periods is projected to increase or
decrease w ith sales incurred.


Depreciation:


The calculated depreciation for year one operating period is projected at 10,900. Year tw o is projected at
20,438, and year three at 17,944. The depreciation has been calculated using the capital cost allow ance
method. The depreciation rate in the year of acquisition is only 50%, w hich is the norm for most locations.


Insurance:


Insurance expense for the year one operating period is projected at 2,400. This expense is for comprehensive
business liability insurance, w ith full replacement for fire and theft, public liability, product liability, business
interruption and any other protection required. The insurance expense in the year tw o is projected to increase
by 3.0% and increase in year three by 3.0%.


Legal Fees:


There w ill be a one time legal fees in year one for the business setup of 2000. The legal fees are setup to cover
costs associated w ith preparation of contracts, purchase of land or buildings, the registration and incorporation
of the business, and other misc. items. The legal fees in the operating period of year tw o are projected to
increase by 0.0% and increase in year three by 0.0%.

Interest Payments:

Loan #1 [ Building Loan ] (Starting in Year 1)
The interest payment on loan #1 for the year one operating period is projected at 7,802.
The year tw o payment is projected at 7,441.
The year three payment is projected at 7,060.

Loan #2 [ Equipment Loan ] (Starting in Year 1)
The interest payment on loan #2 for the year one operating period is projected at 3,290.
The year tw o payment is projected at 2,652.
The year three payment is projected at 1,968.




                                                                                                                         17
Loan / Lease #2 (Year 1 Loan) Interest Payments:


The interest payment on the loan #2 for the year one operating period is projected at 3,290. The year tw o
payment is projected at 2,652, and the year three payment at 1,968.

Principal Payments:

Loan #1 [ Building Loan ] (Starting in Year 1)
The principal payment on loan #1 for the year one operating period is projected at 6,391.
The year tw o payment is projected at 6,751.
The year three payment is projected at 7,132.

Loan #2 [ Equipment Loan ] (Starting in Year 1)
The principal payment on loan #2 for the year one operating period is projected at 8,828.
The year tw o payment is projected at 9,466.
The year three payment is projected at 10,150.




Loan / Lease #2 (Year 1 Loan) Principal Payments:


The loan principal payment for loan #2 in the year one operating period is projected at 8,828. The year tw o
payment is projected at 9,466 and the year three payment at 10,150.


Line of Credit Interest Payments:


The amount of line of credit interest incurred for the year one operating period is projected at 7. Year tw o
operating period is projected at 0, and year three at 0. The line of credit interest rate w as set at 9%.


Miscellaneous Expense:


As a contingency, the amount of 840 in the first year has been budgeted for unforseen operating costs (unusual
expenses). The miscellaneous expense in the operating period of year tw o is projected to increase by 3.0% and
increase in year three by 3.0%.


Office / Store Supplies:


Office & store supplies expense for the year one operating period has been projected at 3,000. This amount w ill
cover all office supplies such as pens, paper, stationary, letterhead, cash register supplies, receipts, invoices,
journal books, postage, business cards, etc. The office & store supplies expense in the operating period of year
tw o is projected to increase by 3.0% and increase in year three by 3.0%.


Property Tax:


Property tax expense for the year one operating period has been projected at 6,200. The property tax expense
in the operating period of year tw o is projected to increase by 4.8% and increase in year three by 3.0%.


Repairs & Maintenance:


Repairs & maintenance expense for the year one operating period is projected at 1,200.This expense is incurred
from vehicle, equipment, and facilities repairs. The repairs & maintenance expense in the operating period of
year tw o is projected to increase by 3.0% and increase in year three by 3.0%.


Telephone & Communications:




                                                                                                                     18
Telephone & communications expense for the year one operating period is projected at 1,200. There w ill also be
one time setup fees and deposits of 120 in the first year. This expense w ill be incurred to accommodate hook up
services for telephone, cellular phone, fax line, and computer line; as w ell as anticipated long distance charges
related general business and re-supply orders, facsimile, computer line charges, and internet connections. The
telephone expense in the operating period of year tw o is projected to increase by 3.0% and increase in year
three by 3.0%.


Utilities:


Utilities expense for the year one operating period is projected at 36,000. One time setup fees and deposits of
300 w ill also be incurred in the first year. This expense w ill be incurred to accommodate all hook up service fees
and deposit charges, as w ell as regular monthly usage fees for w ater, sew er, pow er, energy, and garbage pick
up. The utilities expense in the operating period of year tw o is projected to increase by 3.0% and increase in
year three by 3.0%.


Vehicle Expense:


Vehicle expense for the year one operating period is projected at 1,200. This expense includes licenses &
registration, the cost of fuel, oil, and general maintenance for vehicles operated by the business. The vehicle
expense in the operating period of year tw o is projected to increase by 3.0% and increase in year three by
3.0%.


Wages / Salaries Management:


Management w ages expense in the year one operating period is projected at 24,000. This amount is to ensure
that management is fully remunerated for their qualifications and the level of responsibility associated w ith this
business operation. Modest performance increase has been built in at 3.0% in year tw o and 3.0% in year three.


Wages / Salaries Employees:


Employees w ages expense in the year one operating period is projected at 120,000. This amount includes
employees that w ill w ork full time at 40 hours per w eek; employees that w ill w ork part time and casual for
various amounts of hours per w eek; and also commission and contract positions. The employees w ages
expense is projected to increase by 3.0% in year tw o and increase by 3.0% in year three.


Wage Benefits:


Wage benefits expense in the year one        operating period is projected at 11,040. This expense w ill involve
pensions and other benefits, holiday pay,    vacation pay, and other items that the business w ill be required to
remit or pay, and has been estimated at      8% of total w ages paid. The w age benefit expense is projected to
increase by 3.0% in year tw o and increase   by 3.0% in year three.


Total Expenses:


The total operating expenses for the year one operating period is projected at 244,867. Year tw o operating
period is projected to increase to 254,888, and to increase in year three to 258,080.




                                                                                                                       19
 SECTION N5 - INCOME, CA SH & BREA K EVEN




This section is an overview of the income, cash position and the break even point for the business.


Operating Income Before Income Tax & Line of Credit Interest:


The total operating income for the year one operating period is projected at 88,779. Year tw o operating period
is projected to be 95,527 w ith year three projected at 110,029.


Net Income Before Tax:


The net income for the year one operating period is projected at 88,772. Year tw o operating period is projected
at 95,527, and year three at 110,029. Please note that the net income is calculated after depreciation
deductions, and before loan principal payments and income tax deductions.


Cash Surplus/Deficit:


The cash surplus for the year one operating period is projected at 67,897. Year tw o surplus is projected at
147,330, and year three surplus at 230,208. The cash surplus or deficit total is calculated by adding back
depreciation and then subtracting debt principal payments tow ards the long term debt. As w ell as taking into
consideration any sales conducted on credit terms.


Breakeven Sales Volume:


The breakeven sales volume for the year one operating period is projected at 349,820 w ith an average monthly
sales volume required of 29,152. Year tw o operating period breakeven sales volume is projected at 364,126
w ith an average monthly breakeven sales volume of 30,344; and year three breakeven sales volume is
projected at 368,686 w ith an average monthly breakeven sales volume of 30,724.

Breakeven sales are calculated by dividing total annual expenses, including loan principal payments by the
average projected gross margin obtained from gross sales incurred. Breakeven sales volume increased in year
tw o because all expenses have increased by 4.1% and have increased in year three because all expenses have
increased by 1.3% to adjust for inflation, fluctuations in the operations and sales, and other variables.




                                                                                                                   20
NOTICE TO THE REA DER




                        Financial projections should not be
                        considered as statements of fact
                        because they depend on future
                        events that can not be guaranteed.
                        Consequently, the actual financial
                        results of this operation may vary
                        from projections and descriptions
                        that are attached herein

                        The attached documents have been
                        prepared by "Sample Restaurant
                        Business Plan". "Sample Restaurant
                        Business Plan" does not assume any
                        liability   or    responsibility for
                        assumptions made in this financial
                        projections or business plan.




                                                               21
      FINA NCIA L PROJECTIONS


      PROJECT A SSUMPTIONS - PA GE 1

                                                                                                                                                     DA TE PREPA RED: 08/27/2011
               NA ME: Sample Restaurant Business Plan                        PERIOD: December 2012 - November 2013
                                                                                                                                                   (Unaudited - See Notice to Reader)
     MONTHLY SALES %                              De c       Ja n     Fe b        Ma r         Apr      Ma y        Jun            Jul        Aug           Se p      O ct        Nov           TO TAL
     YEA R 1                                     5.9%       6.3%     6.7%        7.3%         8.5%      9.0%       9.0%           9.4%       9.4%          9.4%      9.4%        9.4%           100%

     TOTAL SALES:                      YEA R 1        476,781                       YEA R 2   500,737                         YEA R 3      526,008

     SALES % BY CATEGORY - YEAR 1                                                                 GROSS MARGIN % - YEAR 1
     Ne w                                  0.0%                                                                                                      Ne w                             100.0%
     Ne w                                  0.2%                                                                                                      Ne w                              57.0%
     Ne w                                  0.0%                                                                                                      Ne w                             100.0%
     Ne w                                  0.0%                                                                                                      Ne w                             100.0%
     Food & Liquor                                                                                                                                   Food & Liquor
                                         99.8%                                                                                                                                          70.0%
     Sa le s                                                                                                                                         Sa le s

     COST OF SALES % - YEAR 1
     Ne w                                  0.0%
     Ne w                                 43.0%
     Ne w                                  0.0%
     Ne w                                  0.0%
     Food & Liquor
                                          30.0%
     Sa le s

     CHARGE SALES %                                      CASH SALES %                                PURCHASE TERMS %                                 CASH PURCHASES %
     30 DAY R .O .A.                        0.0%            100.0%                                   30 DAY R .O .A.                      100.0%           50.0%
     60 DAY R .O .A.                        0.0%                                                     60 DAY R .O .A.                        0.0%
     90 DAY R .O .A.                        0.0%                                                     90 DAY R .O .A.                        0.0%

                                                                        O pe ning               Ye a r 1               Ye a r 2                Ye a r 3                 Ye a r 1 De p. R a te
     Building(s)                                                                                      150,001                         0                       0                                   5.0%
     R e nova tions / Le a se hold Im prove m e nts                                                     68,000                        0                       0                                   5.0%
     Ma nufa cturing / W a re house Equipm e nt                                                         54,500                        0                       0                                  20.0%
     Inve ntory C osts                                                          20,000                   1,000                    1,000                   2,000
     TO TAL ASSETS                                                              20,000                273,501                     1,000                   2,000




22
      PROJECT A SSUMPTIONS - PA GE 2

                                                                                                                                 DA TE PREPA RED: 08/27/2011
               NA ME: Sample Restaurant Business Plan                PERIOD: December 2012 - November 2013
                                                                                                                               (Unaudited - See Notice to Reader)
                         CONTRIBUTED CASH                                   CONTRIBUTED ASSETS                                  TOTAL CONTRIBUTED EQUITY
                              YEAR 1                                                YEAR 1                                                  YEAR 1
                              82,000                                                  0                                                     82,000

                 LINE OF CREDIT INTEREST RATE                              MINIMUM CASH BALANCE
                                9%                                                  20,000

     NEW LOANS & LEASES
                                                                 AMO UNT                 TER M                     INTER EST R ATE                (BLENDED P AYMENTS)
     Building Loa n                                              144,750                  15                           5.50%                            YEAR 1
                                                                 AMO UNT                 TER M                     INTER EST R ATE                (BLENDED P AYMENTS)
     Equipm e nt Loa n                                            51,000                   5                           7.00%                            YEAR 1

     SALES INCREASE
     YEA R 2                                                 5.0%                                             ADVER TISING (% O F SALES) YEAR 1
     YEA R 3                                                 5.0%                                                           0.3%

     EXPENSE INCREASE
     YEA R 2                                                 4.1%                                            W AGE BENEFITS (% O F TO TAL W AGES)
     YEA R 3                                                 1.3%                                                           8.0%

     I N C O M E TA X RAT E                             YEAR 1   15.00%                          YEAR 2   20.00%                             YEAR 3   20.00%




23
      PRO-FORMA SA LES SUMMA RY - YEA R 1 MONTHLY

                                                                                                                                                                DA TE PREPA RED: 08/27/2011
              NA ME: Sample Restaurant Business Plan                           PERIOD: December 2012 - November 2013
                                                                                                                                                              (Unaudited - See Notice to Reader)
     SALES                              De c          Ja n        Fe b           Ma r         Apr         Ma y          Jun          Jul         Aug            Se p         O ct        Nov             TO TAL
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                   300              0            0             0        480              0            0            0            0             0            0              0          780
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     Food & L iquor Sales               2 8 ,0 0 0   3 0 ,0 0 0   3 2 ,0 0 0    3 5 ,0 0 0   4 0 ,0 0 0   4 3 ,0 0 0   4 3 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0    4 5 ,0 0 0   4 5 ,0 0 0     4 5 ,0 0 1   4 7 6 ,0 0 1
     T O TA L SA L E S                  2 8 ,3 0 0   3 0 ,0 0 0   3 2 ,0 0 0    3 5 ,0 0 0   4 0 ,4 8 0   4 3 ,0 0 0   4 3 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0    4 5 ,0 0 0   4 5 ,0 0 0     4 5 ,0 0 1   4 7 6 ,7 8 1


     COST OF SALES
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                   129              0            0             0        206              0            0            0            0             0            0              0          335
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     Food & L iquor Sales                8 ,4 0 0     9 ,0 0 0     9 ,6 0 0     1 0 ,5 0 0   1 2 ,0 0 0   1 2 ,9 0 0   1 2 ,9 0 0   1 3 ,5 0 0   1 3 ,5 0 0    1 3 ,5 0 0   1 3 ,5 0 0     1 3 ,5 0 0   1 4 2 ,8 0 0
     T O TA L C O ST O F SA L E S        8 ,5 2 9     9 ,0 0 0     9 ,6 0 0     1 0 ,5 0 0   1 2 ,2 0 6   1 2 ,9 0 0   1 2 ,9 0 0   1 3 ,5 0 0   1 3 ,5 0 0    1 3 ,5 0 0   1 3 ,5 0 0     1 3 ,5 0 0   1 4 3 ,1 3 5


     GROSS MARGIN
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                   171              0            0             0        274              0            0            0            0             0            0              0          445
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     N ew                                       0            0            0             0            0            0            0            0            0             0            0              0              0
     Food & L iquor Sales               1 9 ,6 0 0   2 1 ,0 0 0   2 2 ,4 0 0    2 4 ,5 0 0   2 8 ,0 0 0   3 0 ,1 0 0   3 0 ,1 0 0   3 1 ,5 0 0   3 1 ,5 0 0    3 1 ,5 0 0   3 1 ,5 0 0     3 1 ,5 0 1   3 3 3 ,2 0 1
     T O TA L G RO SS M A RG I N        1 9 ,7 7 1   2 1 ,0 0 0   2 2 ,4 0 0    2 4 ,5 0 0   2 8 ,2 7 4   3 0 ,1 0 0   3 0 ,1 0 0   3 1 ,5 0 0   3 1 ,5 0 0    3 1 ,5 0 0   3 1 ,5 0 0     3 1 ,5 0 1   3 3 3 ,6 4 6




24
      PRO-FORMA SA LES SUMMA RY - 3 YEA RS

                                                                                                                                     DA TE PREPA RED: 08/27/2011
              NA ME: Sample Restaurant Business Plan                  PERIOD: December 2012 - November 2013
                                                                                                                                   (Unaudited - See Notice to Reader)
     SALES                                    YEAR 1                  YEAR 1 %            YEAR 2               YEAR 2 %                    YEAR 3               YEAR 3 %
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     N ew                                                     780              0 .2   %                936              0 .2   %                     1 ,2 1 7             0 .2   %
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     Food & L iquor Sales                              4 7 6 ,0 0 1          9 9 .8   %         4 9 9 ,8 0 1          9 9 .8   %                 5 2 4 ,7 9 1           9 9 .8   %
     T O TA L SA L E S                                 4 7 6 ,7 8 1              100%           5 0 0 ,7 3 7              100%                   5 2 6 ,0 0 8              100%


     COST OF SALES
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     N ew                                                     335            4 3 .0   %                382            4 0 .9   %                        462             3 8 .0   %
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     N ew                                                         0            0 .0   %                    0            0 .0   %                            0             0 .0   %
     Food & L iquor Sales                              1 4 2 ,8 0 0          3 0 .0   %         1 4 9 ,9 4 0          3 0 .0   %                 1 5 7 ,4 3 7           3 0 .0   %
     T O TA L C O ST O F SA L E S                      1 4 3 ,1 3 5          3 0 .0 %           1 5 0 ,3 2 2          3 0 .0 %                   1 5 7 ,8 9 9           3 0 .0 %


     GROSS MARGIN
     N ew                                                         0           100     %                    0           100     %                            0            100     %
     N ew                                                     445            5 7 .0   %                554            5 9 .1   %                        755             6 2 .0   %
     N ew                                                         0           100     %                    0           100     %                            0            100     %
     N ew                                                         0           100     %                    0           100     %                            0            100     %
     Food & L iquor Sales                              3 3 3 ,2 0 1          7 0 .0   %         3 4 9 ,8 6 1          7 0 .0   %                 3 6 7 ,3 5 4           7 0 .0   %
     T O TA L G RO SS M A RG I N                       3 3 3 ,6 4 6          7 0 .0 %           3 5 0 ,4 1 5          7 0 .0 %                   3 6 8 ,1 0 9           7 0 .0 %




25
      PRO-FORMA INCOME STA TEMENT - YEA R 1 MONTHLY

                                                                                                                                                               DA TE PREPA RED: 08/27/2011
                  NA ME: Sample Restaurant Business Plan                        PERIOD: December 2012 - November 2013
                                                                                                                                                             (Unaudited - See Notice to Reader)
                                             De c         Ja n         Fe b         Ma r          Apr         Ma y         Jun           Jul         Aug          Se p          O ct        Nov          TO TAL
     TOTAL SALES                             2 8 ,3 0 0   3 0 ,0 0 0   3 2 ,0 0 0   3 5 ,0 0 0   4 0 ,4 8 0   4 3 ,0 0 0   4 3 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 1    4 7 6 ,7 8 1

     TOTAL COST OF SALES                      8 ,5 2 9     9 ,0 0 0     9 ,6 0 0    1 0 ,5 0 0   1 2 ,2 0 6   1 2 ,9 0 0   1 2 ,9 0 0   1 3 ,5 0 0   1 3 ,5 0 0   1 3 ,5 0 0   1 3 ,5 0 0   1 3 ,5 0 0    1 4 3 ,1 3 5

     TOTAL GROSS MARGIN                      1 9 ,7 7 1   2 1 ,0 0 0   2 2 ,4 0 0   2 4 ,5 0 0   2 8 ,2 7 4   3 0 ,1 0 0   3 0 ,1 0 0   3 1 ,5 0 0   3 1 ,5 0 0   3 1 ,5 0 0   3 1 ,5 0 0   3 1 ,5 0 1    3 3 3 ,6 4 6

     EXPENSES
     A c c ounting                               100          100          100          100          100          100          100          100          100          100          100          600          1 ,7 0 0
     A dvertis ing / M arketing                  100          100          100          100       2 ,5 0 0        100          100          100          100          100          100          100          3 ,6 0 0
     Bad D ebt                                      80           80           80           80           80           80          80            80          80            80            80         74            954
     Bank C harges                               200          200          200          200          200          200          200          200          200          200          200          200          2 ,4 0 0
     Bus ines s L ic ens e                       101              0            0            0            0            0            0            0            0            0             0           0           101
     Bus ines s N ame Searc h &
                                                     0        360              0            0            0            0            0            0            0            0             0         50            410
     Regis tration
     O ther L ic ens es                          250              0            0            0            0            0            0            0            0            0             0           0           250
     D elivery, Freight & P os tage              330          330          330          330          330          330          330          330          330          330          330          330          3 ,9 6 0
     D eprec iation                              908          908          908          908          908          908          908          908          908          908          908          912        1 0 ,9 0 0
     I ns uranc e                                200          200          200          200          200          200          200          200          200          200          200          200          2 ,4 0 0
     I nteres t on L oans                        961          954          948          941          935          928          921          914          908          901          894          887        1 1 ,0 9 2
     L egal Fees                                     0            0     2 ,0 0 0            0            0            0            0            0            0            0             0           0        2 ,0 0 0
     M is c ellaneous E xpens es                    70           70           70           70           70           70          70            70          70            70            70         70            840
     O ffic e Supplies                           250          250          250          250          250          250          250          250          250          250          250          250          3 ,0 0 0
     P roperty Tax E xpens e                         0            0            0            0            0            0     6 ,2 0 0            0            0            0             0           0        6 ,2 0 0
     Repairs & M aintenanc e                     100          100          100          100          100          100          100          100          100          100          100          100          1 ,2 0 0
     Telephone & C ommunic ations                100          220          100          100          100          100          100          100          100          100          100          100          1 ,3 2 0
     U tilities                               3 ,0 0 0     3 ,0 0 0     3 ,3 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0     3 ,0 0 0      3 6 ,3 0 0
     V ehic le E xpens e                         100          100          100          100          100          100          100          100          100          100          100          100          1 ,2 0 0
     Wages / Salaries - M G M T               2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0     2 ,0 0 0      2 4 ,0 0 0
     Wages / Salaries - E M P                1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0   1 0 ,0 0 0    1 2 0 ,0 0 0
     Wage Benefits                               920          920          920          920          920          920          920          920          920          920          920          920        1 1 ,0 4 0
     T O TA L E XP E N SE S                  1 9 ,7 7 0   1 9 ,8 9 2   2 1 ,7 0 6   1 9 ,3 9 9   2 1 ,7 9 3   1 9 ,3 8 6   2 5 ,5 7 9   1 9 ,3 7 2   1 9 ,3 6 6   1 9 ,3 5 9   1 9 ,3 5 2   1 9 ,8 9 3    2 4 4 ,8 6 7

     Operating Income                                1     1 ,1 0 8        694       5 ,1 0 1     6 ,4 8 1    1 0 ,7 1 4    4 ,5 2 1    1 2 ,1 2 8   1 2 ,1 3 4   1 2 ,1 4 1   1 2 ,1 4 8   1 1 ,6 0 8     8 8 ,7 7 9

     Less L/C Interest                               0            7            0            0            0            0            0            0            0            0             0           0               7

     NET INCOME BFR TAX                              1     1 ,1 0 1        694       5 ,1 0 1     6 ,4 8 1    1 0 ,7 1 4    4 ,5 2 1    1 2 ,1 2 8   1 2 ,1 3 4   1 2 ,1 4 1   1 2 ,1 4 8   - 1 ,7 0 8     8 8 ,7 7 2

     Less Tax Provision                                                                                                                                                                     1 3 ,3 1 6     1 3 ,3 1 6

     NET INCOME                                      1     1 ,1 0 1        694       5 ,1 0 1     6 ,4 8 1    1 0 ,7 1 4    4 ,5 2 1    1 2 ,1 2 8   1 2 ,1 3 4   1 2 ,1 4 1   1 2 ,1 4 8   - 1 ,7 0 8     7 5 ,4 5 6




26
      PRO-FORMA INCOME STA TEMENT - 3 YEA RS

                                                                                                                                        DA TE PREPA RED: 08/27/2011
              NA ME: Sample Restaurant Business Plan                  PERIOD: December 2012 - November 2013
                                                                                                                                      (Unaudited - See Notice to Reader)
                                                YEAR 1                YEAR 1%              YEAR 2                YEAR 2%                      YEAR 3                YEAR 3%
     TOTAL SALES                                       4 7 6 ,7 8 1             100%            5 0 0 ,7 3 7               100%                     5 2 6 ,0 0 8              100%

     TOTAL COST OF SALES                               1 4 3 ,1 3 5             3 0 .0 %        1 5 0 ,3 2 2               3 0 .0 %                 1 5 7 ,8 9 9              3 0 .0 %

     TOTAL GROSS MARGIN                                3 3 3 ,6 4 6             7 0 .0 %        3 5 0 ,4 1 5                 7 0 .0                 3 6 8 ,1 0 9                7 0 .0

     EXPENSES
     A c c ounting                                         1 ,7 0 0               0 .4 %            1 ,7 5 1                 0 .3 %                     1 ,8 0 3                0 .3 %
     A dvertis ing / M arketing                            3 ,6 0 0               0 .8 %            1 ,2 3 6                 0 .2 %                     1 ,2 7 4                0 .2 %
     Bad D ebt                                                954               0 .2 0 %            1 ,0 0 1               0 .2 0 %                     1 ,0 5 2              0 .2 0 %
     Bank C harges                                         2 ,4 0 0               0 .5 %            2 ,4 7 2                 0 .5 %                     2 ,5 4 6                0 .5 %
     Bus ines s L ic ens e                                    101                 0 .0 %               104                   0 .0 %                        107                  0 .0 %
     Bus ines s N ame Searc h & Regis tration                 410                 0 .1 %                 50                  0 .0 %                          50                 0 .0 %
     O ther L ic ens es                                       250                 0 .1 %               258                   0 .1 %                        266                  0 .1 %
     D elivery, Freight & P os tage                        3 ,9 6 0               0 .8 %            4 ,0 7 9                 0 .8 %                     4 ,2 0 1                0 .8 %
     D eprec iation                                      1 0 ,9 0 0               2 .3 %          2 0 ,4 3 8                 4 .1 %                   1 7 ,9 4 4                3 .4 %
     I ns uranc e                                          2 ,4 0 0               0 .5 %            2 ,4 7 2                 0 .5 %                     2 ,5 4 6                0 .5 %
     I nteres t on L oans                                1 1 ,0 9 2               2 .3 %          1 0 ,0 9 3                 2 .0 %                     9 ,0 2 8                1 .7 %
     L egal Fees                                           2 ,0 0 0               0 .4 %                   0                 0 .0 %                            0                0 .0 %
     M is c ellaneous E xpens es                              840                 0 .2 %               865                   0 .2 %                        891                  0 .2 %
     O ffic e Supplies                                     3 ,0 0 0               0 .6 %            3 ,0 9 0                 0 .6 %                     3 ,1 8 3                0 .6 %
     P roperty Tax E xpens e                               6 ,2 0 0               1 .3 %            6 ,5 0 0                 1 .3 %                     6 ,6 9 5                1 .3 %
     Repairs & M aintenanc e                               1 ,2 0 0               0 .3 %            1 ,2 3 6                 0 .2 %                     1 ,2 7 3                0 .2 %
     Telephone & C ommunic ations                          1 ,3 2 0               0 .3 %            1 ,2 3 6                 0 .2 %                     1 ,2 7 3                0 .2 %
     U tilities                                          3 6 ,3 0 0               7 .6 %          3 7 ,0 8 0                 7 .4 %                   3 8 ,1 9 3                7 .3 %
     V ehic le E xpens e                                   1 ,2 0 0               0 .3 %            1 ,2 3 6                 0 .2 %                     1 ,2 7 3                0 .2 %
     Wages / Salaries - M G M T                          2 4 ,0 0 0               5 .0 %          2 4 ,7 2 0                 5 .2 %                   2 5 ,4 6 2                5 .3 %
     Wages / Salaries - E M P                          1 2 0 ,0 0 0             2 5 .2 %        1 2 3 ,6 0 0               2 4 .7 %                 1 2 7 ,3 0 8              2 4 .2 %
     Wage Benefits                                       1 1 ,0 4 0               2 .3 %          1 1 ,3 7 1                 2 .3 %                   1 1 ,7 1 2                2 .2 %
     T O TA L E XP E N SE S                            2 4 4 ,8 6 7             5 3 .8 %        2 5 4 ,8 8 8               5 3 .0 %                 2 5 8 ,0 8 0              5 1 .1 %

     Operating Income                                    8 8 ,7 7 9             1 8 .6 %            9 5 ,5 2 7             1 9 .1 %                 1 1 0 ,0 2 9              2 0 .9 %

     Less L/C Interest                                           7               0 .0 %                     0               0 .0 %                             0               0 .0 %

     NET INCOME BFR TAX                                  8 8 ,7 7 2             1 8 .6 %            9 5 ,5 2 7             1 9 .1 %                 1 1 0 ,0 2 9              2 0 .9 %

     Less Tax Provision                                  1 3 ,3 1 6              2 .8 %             1 9 ,1 0 5              3 .8 %                     2 2 ,0 0 6              4 .2 %

     NET INCOME                                          7 5 ,4 5 6             1 5 .8 %            7 6 ,4 2 2             1 5 .3 %                    8 8 ,0 2 3             1 6 .7 %




27
      PRO-FORMA CA SH FLOW STA TEMENT - YEA R 1 MONTHLY

                                                                                                                                                                           DA TE PREPA RED: 08/27/2011
                NA ME: Sample Restaurant Business Plan                                      PERIOD: December 2012 - November 2013
                                                                                                                                                                         (Unaudited - See Notice to Reader)
                                      O pe ning          De c         Ja n         Fe b         Ma r          Apr         Ma y         Jun           Jul         Aug          Se p          O ct        Nov          TO TAL
     TOTAL SALES                                        2 8 ,3 0 0    3 0 ,0 0 0   3 2 ,0 0 0   3 5 ,0 0 0   4 0 ,4 8 0   4 3 ,0 0 0   4 3 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 1    4 7 6 ,7 8 1

     C as h Sales                                       2 8 ,3 0 0    3 0 ,0 0 0   3 2 ,0 0 0   3 5 ,0 0 0   4 0 ,4 8 0   4 3 ,0 0 0   4 3 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 0   4 5 ,0 0 1    4 7 6 ,7 8 1
     3 0 D ays R.O .A .                                                       0            0            0            0            0            0            0            0            0            0            0               0
     6 0 D ays R.O .A .                                                                    0            0            0            0            0            0            0            0            0            0               0
     9 0 D ays R.O .A .                                                                                 0            0            0            0            0            0            0            0            0               0
     O ther R.O .A .                                                                                                                                                                                                            0
     C ontributed C as h                8 2 ,0 0 0                                                                                                                                                                     8 2 ,0 0 0
     E quity                                    0                0                                                                                                                                                              0
     L oans /L eas es P roc eeds      1 9 5 ,7 5 0                                                                                                                                                                    1 9 5 ,7 5 0
     D eprec iation (A dd Bac k)                             908          908          908          908          908          908          908          908          908          908          908          912        1 0 ,9 0 0
     A c c ounts P ayable
                                                        1 3 ,7 3 7    1 4 ,0 3 4   1 5 ,2 4 0   1 4 ,5 3 7   1 6 ,5 8 7   1 5 ,7 3 0   1 8 ,8 2 7   1 6 ,0 2 4   1 6 ,0 2 0   1 6 ,0 1 7   1 6 ,0 1 4   1 6 ,2 8 4    1 8 9 ,0 5 1
     I nc reas e
     TOTAL CASH IN                    2 7 7 ,7 5 0      4 2 ,9 4 5    4 4 ,9 4 2   4 8 ,1 4 8   5 0 ,4 4 5   5 7 ,9 7 5   5 9 ,6 3 8   6 2 ,7 3 5   6 1 ,9 3 2   6 1 ,9 2 8   6 1 ,9 2 5   6 1 ,9 2 2   6 2 ,1 9 7    9 5 4 ,4 8 2

     LESS:
     I nventory P urc has es            2 0 ,0 0 0        8 ,6 1 2     9 ,0 8 3     9 ,6 8 3    1 0 ,5 8 3   1 2 ,2 8 9   1 2 ,9 8 3   1 2 ,9 8 3   1 3 ,5 8 3   1 3 ,5 8 3   1 3 ,5 8 3   1 3 ,5 8 3   1 3 ,5 8 7    1 6 4 ,1 3 5
     C as h E xpens es                                  1 8 ,8 6 2    1 8 ,9 8 4   2 0 ,7 9 8   1 8 ,4 9 1   2 0 ,8 8 5   1 8 ,4 7 8   2 4 ,6 7 1   1 8 ,4 6 4   1 8 ,4 5 8   1 8 ,4 5 1   1 8 ,4 4 4   1 8 ,9 8 1    2 3 3 ,9 6 7
     N on- C as h E xpens es                                 908          908          908          908          908          908          908          908          908          908          908          912        1 0 ,9 0 0
     A s s ets P urc h.                               2 7 2 ,5 0 1                                                                                                                                                    2 7 2 ,5 0 1
     D ividends P aid                                                                                                                                                                                    3 ,7 7 3        3 ,7 7 3
     P rinc ipal - L oans /L eas es                       1 ,2 3 1     1 ,2 3 9     1 ,2 4 5     1 ,2 5 1     1 ,2 5 8     1 ,2 6 4     1 ,2 7 2     1 ,2 7 8     1 ,2 8 5     1 ,2 9 2     1 ,2 9 9     1 ,3 0 5      1 5 ,2 1 9
     A c c ount P ayable
                                                                 0    1 3 ,7 3 7   1 4 ,0 3 4   1 5 ,2 4 0   1 4 ,5 3 7   1 6 ,5 8 7   1 5 ,7 3 0   1 8 ,8 2 7   1 6 ,0 2 4   1 6 ,0 2 0   1 6 ,0 1 7   1 6 ,0 1 4    1 7 2 ,7 6 7
     D ec reas e
     L /C I nteres t                            0                0            7            0            0            0            0            0            0            0            0            0            0               7
     C ontr. C as h Repaid                                                                                                                                                                                      0               0
     I nc ome Tax P aid                                                                                                                                                                                 1 3 ,3 1 6     1 3 ,3 1 6
     TOTAL CASH OUT                     2 0 ,0 0 0    3 0 2 ,1 1 4    4 3 ,9 5 8   4 6 ,6 6 8   4 6 ,4 7 3   4 9 ,8 7 7   5 0 ,2 2 0   5 5 ,5 6 4   5 3 ,0 6 0   5 0 ,2 5 8   5 0 ,2 5 4   5 0 ,2 5 1   6 7 ,8 8 8    8 8 6 ,5 8 5

     N E T C A SH G A I N /L O SS     2 5 7 ,7 5 0   - 2 5 9 ,1 6 9       984       1 ,4 8 0     3 ,9 7 2     8 ,0 9 8     9 ,4 1 8     7 ,1 7 1     8 ,8 7 2    1 1 ,6 7 0   1 1 ,6 7 1   1 1 ,6 7 1   - 5 ,6 9 1     6 7 ,8 9 7
     C A SH AT STA RT                 2 5 7 ,7 5 0    2 5 7 ,7 5 0    - 1 ,4 1 9      -4 3 5     1 ,0 4 5     5 ,0 1 7    1 3 ,1 1 5   2 2 ,5 3 3   2 9 ,7 0 4   3 8 ,5 7 6   5 0 ,2 4 6   6 1 ,9 1 7   7 3 ,5 8 8              0
     C U M U L AT I V E C A SH        2 5 7 ,7 5 0       - 1 ,4 1 9      -4 3 5     1 ,0 4 5     5 ,0 1 7    1 3 ,1 1 5   2 2 ,5 3 3   2 9 ,7 0 4   3 8 ,5 7 6   5 0 ,2 4 6   6 1 ,9 1 7   7 3 ,5 8 8   6 7 ,8 9 7     6 7 ,8 9 7
     L E SS M I N . C A SH BA L .                       2 0 ,0 0 0    2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0   2 0 ,0 0 0     2 0 ,0 0 0
     T O TA L L /C RE Q U I RE D                0       2 1 ,4 1 9    2 0 ,4 3 5   1 8 ,9 5 5   1 4 ,9 8 3    6 ,8 8 5            0            0            0            0            0            0            0               0

     SURPLUS CASH                     2 5 7 ,7 5 0               0            0     1 ,0 4 5     5 ,0 1 7    1 3 ,1 1 5   2 2 ,5 3 3   2 9 ,7 0 4   3 8 ,5 7 6   5 0 ,2 4 6   6 1 ,9 1 7   7 3 ,5 8 8   6 7 ,8 9 7     6 7 ,8 9 7


     A C C T. RE C E I V A BL E             0                    0             0            0            0            0            0            0            0            0            0            0            0
     A C C T. P A Y A BL E                  0           1 3 ,7 3 7    1 4 ,0 3 4   1 5 ,2 4 0   1 4 ,5 3 7   1 6 ,5 8 7   1 5 ,7 3 0   1 8 ,8 2 7   1 6 ,0 2 4   1 6 ,0 2 0   1 6 ,0 1 7   1 6 ,0 1 4   1 6 ,2 8 4
     I N V E N T O RY L E V E L         20000           2 0 ,0 8 3    2 0 ,1 6 6   2 0 ,2 4 9   2 0 ,3 3 2   2 0 ,4 1 5   2 0 ,4 9 8   2 0 ,5 8 1   2 0 ,6 6 4   2 0 ,7 4 7   2 0 ,8 3 0   2 0 ,9 1 3   2 1 ,0 0 0




28
      PRO-FORMA CA SH FLOW STA TEMENT - 3 YEA R

                                                                                                              DA TE PREPA RED: 08/27/2011
               NA ME: Sample Restaurant Business Plan   PERIOD: December 2012 - November 2013
                                                                                                            (Unaudited - See Notice to Reader)
                                                            YEAR 1                              YEAR 2                            YEAR 3
     TOTAL SALES                                                         4 7 6 ,7 8 1                    5 0 0 ,7 3 7                            5 2 6 ,0 0 8

     C as h Sales                                                        4 7 6 ,7 8 1                    5 0 0 ,7 3 7                            5 2 6 ,0 0 8
     3 0 D ays R.O .A .                                                             0                               0                                       0
     6 0 D ays R.O .A .                                                             0                               0                                       0
     9 0 D ays R.O .A .                                                             0                               0                                       0
     O ther R.O .A .                                                                0                               0                                       0
     C ontributed C as h                                                   8 2 ,0 0 0                               0                                       0
     E quity                                                                        0                               0                                       0
     L oans /L eas es P roc eeds                                         1 9 5 ,7 5 0                               0                                       0
     D eprec iation (A dd Bac k)                                           1 0 ,9 0 0                      2 0 ,4 3 8                              1 7 ,9 4 4
     A c c ounts P ayable I nc reas e                                    1 8 9 ,0 5 1                    1 9 2 ,8 8 6                            2 0 0 ,0 1 8
     T O TA L C A SH I N                                                 9 5 4 ,4 8 2                    7 1 4 ,0 6 1                            7 4 3 ,9 7 0

     LESS:
     I nventory P urc has es                                             1 6 4 ,1 3 5                    1 5 1 ,3 2 2                            1 5 9 ,8 9 9
     C as h E xpens es                                                   2 3 3 ,9 6 7                    2 3 4 ,4 5 0                            2 4 0 ,1 3 6
     N on- C as h E xpens es                                               1 0 ,9 0 0                      2 0 ,4 3 8                              1 7 ,9 4 4
     A s s ets P urc has ed                                              2 7 2 ,5 0 1                               0                                       0
     D ividends P aid                                                        3 ,7 7 3                               0                                4 ,4 0 1
     P rinc ipal - L oans /L eas es                                        1 5 ,2 1 9                      1 6 ,2 1 7                              1 7 ,2 8 2
     A c c ount P ayable D ec reas e                                     1 7 2 ,7 6 7                    1 9 3 ,0 9 6                            1 9 9 ,4 2 4
     L /C I nteres t                                                                7                               0                                       0
     C ontr. C as h Repaid                                                          0                               0                                       0
     I nc ome Tax P aid                                                    1 3 ,3 1 6                      1 9 ,1 0 5                              2 2 ,0 0 6
     TOTAL CASH OUT                                                      8 8 6 ,5 8 5                    6 3 4 ,6 2 8                            6 6 1 ,0 9 2

     N E T C A SH G A I N /L O SS                                         6 7 ,8 9 7                       7 9 ,4 3 3                              8 2 ,8 7 8
     C A SH AT STA RT                                                              0                       6 7 ,8 9 7                            1 4 7 ,3 3 0
     C U M U L AT I V E C A SH                                            6 7 ,8 9 7                     1 4 7 ,3 3 0                            2 3 0 ,2 0 8
     L E SS M I N . C A SH BA L .                                         2 0 ,0 0 0                       2 0 ,0 0 0                              2 0 ,0 0 0
     T O TA L L /C RE Q U I RE D                                                   0                                0                                       0

     SURPLUS CASH                                                         6 7 ,8 9 7                     1 4 7 ,3 3 0                            2 3 0 ,2 0 8


     A C C T. RE C E I V A BL E                                                    0                               0                                       0
     A C C T. P A Y A BL E                                                1 6 ,2 8 4                      1 6 ,0 7 4                              1 6 ,6 6 8
     I N V E N T O RY L E V E L                                           2 1 ,0 0 0                      2 2 ,0 0 0                              2 4 ,0 0 0




29
      PRO-FORMA BA LA NCE SHEET

                                                                                                             DA TE PREPA RED: 08/27/2011
               NA ME: Sample Restaurant Business Plan   PERIOD: December 2012 - November 2013
                                                                                                           (Unaudited - See Notice to Reader)
                                                        O P ENING                  YEAR 1                  YEAR 2                     YEAR 3
     CURRENT ASSETS
     C as h O n H and                                               2 5 7 ,7 5 0             6 7 ,8 9 7             1 4 7 ,3 3 0                2 3 0 ,2 0 8
     A c c ounts Rec eivable                                                                          0                        0                           0
     I nventory                                                      2 0 ,0 0 0              2 1 ,0 0 0               2 2 ,0 0 0                  2 4 ,0 0 0
     O ther C urrent A s s ets                                                0                       0                        0                           0
     TOTAL CURRENT ASSETS                                           2 7 7 ,7 5 0             8 8 ,8 9 7             1 6 9 ,3 3 0                2 5 4 ,2 0 8

     FIXED ASSETS
     Building(s )                                                                           1 5 0 ,0 0 1            1 5 0 ,0 0 1                1 5 0 ,0 0 1
     Renovations / L eas ehold I mp.                                                          6 8 ,0 0 0              6 8 ,0 0 0                  6 8 ,0 0 0
     M anufac turing / Warehous e E quipment                                                  5 4 ,5 0 0              5 4 ,5 0 0                  5 4 ,5 0 0
     A c c umulated D eprec iation                                                            1 0 ,9 0 0              3 1 ,3 3 8                  4 9 ,2 8 2
     TOTAL FIXED ASSETS                                                       0             2 6 1 ,6 0 1            2 4 1 ,1 6 3                2 2 3 ,2 1 9
     TO TAL ASSETS                                                  2 7 7 ,7 5 0            3 5 0 ,4 9 8            4 1 0 ,4 9 3                4 7 7 ,4 2 7



     CURRENT LIABILITIES
     L ine of C redit U tilized                                                                       0                       0                           0
     A c c ounts P ayable                                                                    1 6 ,2 8 4              1 6 ,0 7 4                  1 6 ,6 6 8
     C urrent P ortion of L .T.D .                                   1 5 ,2 1 9              1 6 ,2 1 7              1 7 ,2 8 2                  1 8 ,4 1 8
     TOTAL CURRENT                                                   1 5 ,2 1 9              3 2 ,5 0 1              3 3 ,3 5 6                  3 5 ,0 8 6

     LONG TERM DEBT
     L oans /L eas es - s ee s c hedule                             1 9 5 ,7 5 0            1 8 0 ,5 3 1            1 6 4 ,3 1 4                1 4 7 ,0 3 2
     L es s C urrent P ortion of L .T.D .                             1 5 ,2 1 9              1 6 ,2 1 7              1 7 ,2 8 2                  1 8 ,4 1 8
     TOTAL LONG TERM DEBT                                           1 8 0 ,5 3 1            1 6 4 ,3 1 4            1 4 7 ,0 3 2                1 2 8 ,6 1 4
     TOTAL LIABILITIES                                              1 9 5 ,7 5 0            1 9 6 ,8 1 5            1 8 0 ,3 8 8                1 6 3 ,7 0 0

     EQUITY
     C ontributed C as h (SH L L oans , etc )                        7 2 ,0 0 0              7 2 ,0 0 0              7 2 ,0 0 0                   7 2 ,0 0 0
     Share P urc has e                                               1 0 ,0 0 0              1 0 ,0 0 0              1 0 ,0 0 0                   1 0 ,0 0 0
     Retained E arnings                                                                               0              7 1 ,6 8 3                 1 4 8 ,1 0 5
     C urrent Year E arnings                                                                 8 8 ,7 7 2              9 5 ,5 2 7                 1 1 0 ,0 2 9
     L es s D ividends                                                                         3 ,7 7 3                       0                     4 ,4 0 1
     L es s I nc ome Tax                                                                     1 3 ,3 1 6              1 9 ,1 0 5                   2 2 ,0 0 6
     E quity - O ther                                                         0                       0                       0                            0
     TOTAL EQUITY                                                    8 2 ,0 0 0             1 5 3 ,6 8 3            2 3 0 ,1 0 5                3 1 3 ,7 2 7
     TO TAL LIABILITIES & EQ UITY                                   2 7 7 ,7 5 0            3 5 0 ,4 9 8            4 1 0 ,4 9 3                4 7 7 ,4 2 7




30
      RA TIO A NA LYSIS

                                                                                                                                DA TE PREPA RED: 08/27/2011
             NA ME: Sample Restaurant Business Plan                     PERIOD: December 2012 - November 2013
                                                                                                                              (Unaudited - See Notice to Reader)
                                                                                   O P ENING              YEAR 1                 YEAR 2                    YEAR 3
     C O ST O F GO O DS SO LD (%)                                                                                   30.0%                  30.0%                     30.0%

     GR O SS MAR GIN (%)                                                                                            70.0%                  70.0%                     70.0%

     TO TAL EXP ENSES TO SALES (%)                                                                                  51.4%                  50.9%                     49.1%

     NET P R O FIT BFR . TAX TO SALES (%)                                                                           18.6%                  19.1%                     20.9%

     C UR R ENT R ATIO                                                                                              2.7 : 1                5.1 : 1                   7.2 : 1

     Q UIC K R ATIO                                                                                                 2.1 : 1                4.4 : 1                   6.6 : 1

     A/R C O LLEC TIO N P ER IO D (DAYS)                                                                              0 : 1                  0 : 1                     0 : 1

     SALES TO EQ UITY                                                                                               3.1 : 1                2.2 : 1                   1.7 : 1

     FIXED ASSETS TO EQ UITY                                                                   0.0 : 1              1.7 : 1                1.0 : 1                   0.7 : 1

     C UR R ENT DEBT TO EQ UITY                                                                0.2 : 1              0.2 : 1                0.1 : 1                   0.1 : 1

     TO TAL DEBT TO EQ UITY                                                                    2.4 : 1              1.3 : 1                0.8 : 1                   0.5 : 1

     R ETUR N O N INVESTMENT AFTER TAX (%)                                                                          92.0%                  93.2%                    107.3%

     R ETUR N O N NET W O R TH AFTER TAX (%)                                                                        49.1%                  33.2%                     28.1%

     P LAN SALES VO LUME                                                                                           476,781                500,737                   526,008

     BR EAK EVEN SALES VO LUME
     INC LUDES TO TAL EXP ENSES (INC L. DEP R EC IATIO N), P LUS L/C
                                                                                                                   349,820                364,126                   368,686
     INTER EST, P LUS LO AN P R INC IP LE P AYMENTS, P LUS O W NER S DR AW
     O R DIVIDENDS BY THE GR O SS MAR GIN P ER C ENTAGE

     AVER AGE MO NTHLY BR EAK EVEN SALES VO LUME                                                                    29,152                 30,344                    30,724

     INVENTO R Y TUR NO VER (TIMES)                                                                                      7                      7                         7




31
      DEPRECIA TION SCHEDULE

                                                                                                              DA TE PREPA RED: 08/27/2011
            NA ME: Sample Restaurant Business Plan   PERIOD: December 2012 - November 2013
                                                                                                            (Unaudited - See Notice to Reader)
                                                                O pe ning              Ye a r 1                 Ye a r 2                 Ye a r 3
     BUILDING
     O P ENING BO O K VALUE                                                                                                146,251                  138,938
     ADD AQ UISITIO NS                                                                            150,001                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                              3,750                    7,313                    6,947
     ENDING BO O K VALUE                                                                          146,251                  138,938                  131,991

     RENOV./LEASE HOLD IMPROVEMENTS
     O P ENING BO O K VALUE                                                                                                 66,300                   62,985
     ADD AQ UISITIO NS                                                                             68,000                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                              1,700                    3,315                    3,149
     ENDING BO O K VALUE                                                                           66,300                   62,985                   59,836

     EQUIPMENT & FURNITURE (ALL TYPES)
     O P ENING BO O K VALUE                                                                                                 49,050                   39,240
     ADD AQ UISITIO NS                                                                             54,500                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                              5,450                    9,810                    7,848
     ENDING BO O K VALUE                                                                           49,050                   39,240                   31,392

     VEHICLES
     O P ENING BO O K VALUE                                                                                                      0                        0
     ADD AQ UISITIO NS                                                                                  0                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                                  0                        0                        0
     ENDING BO O K VALUE                                                                                0                        0                        0

     GOODWILL, FRAN.FEES, PATENT & COPY.,
     AND ALL INTANGABLE ASSETS
     O P ENING BO O K VALUE                                                                                                      0                        0
     ADD AQ UISITIO NS                                                                                  0                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                                  0                        0                        0
     ENDING BO O K VALUE                                                                                0                        0                        0

     OTHER ASSETS
     O P ENING BO O K VALUE                                                                                                      0                        0
     ADD AQ UISITIO NS                                                                                  0                        0                        0
     LESS DISP O SALS                                                                                                            0                        0
     DEP R EC IATIO NS                                                                                  0                        0                        0
     ENDING BO O K VALUE                                                                                0                        0                        0




32
LOA N SCHEDULE


 NA ME: Sample Restaurant Business             PERIOD: December 2012 - November          DA TE PREPA RED: 08/27/2011
                Plan                                        2013                       (Unaudited - See Notice to Reader)

LO AN/LEASE #1                                                  LO AN/LEASE #2
(Building Loa n) (BLENDED P AYMENTS)                            (Equipm e nt Loa n) (BLENDED P AYMENTS)
P R INC IP AL AMO UNT: 144,750                                  P R INC IP AL AMO UNT: 51,000
INTER EST R ATE: 5.50%                                          INTER EST R ATE: 7.00%
NUMBER O F YEAR S: 15       P AYMENT IS: 1,183                  NUMBER O F YEAR S: 5       P AYMENT IS: 1,010
P AYMENT DUE: Monthly                                           P AYMENT DUE: Monthly
PMT          PRINCIPAL           INT           BALANCE          PMT           PRINCIPAL           INT           BALANCE
         1                 519          663           144,231            1                 712           298          50,288
         2                 522          661           143,709            2                 716           293          49,572
         3                 524          659           143,185            3                 721           289          48,851
         4                 526          656           142,659            4                 725           285          48,126
         5                 529          654           142,130            5                 729           281          47,397
         6                 531          651           141,599            6                 733           276          46,664
         7                 534          649           141,065            7                 738           272          45,926
         8                 536          647           140,529            8                 742           268          45,184
         9                 539          644           139,990            9                 746           264          44,438
        10                 541          642           139,449           10                 751           259          43,687
        11                 544          639           138,905           11                 755           255          42,932
        12                 546          637           138,359           12                 760           250          42,172

    YEAR 1               6,391         7,802                        YEAR 1                8,828         3,290


PMT          PRINCIPAL           INT           BALANCE          PMT           PRINCIPAL           INT           BALANCE
        13                 549          634           137,810           13                 764           246          41,408
        14                 551          632           137,259           14                 768           242          40,640
        15                 554          629           136,705           15                 773           237          39,867
        16                 556          627           136,149           16                 777           233          39,090
        17                 559          624           135,590           17                 782           228          38,308
        18                 561          621           135,029           18                 786           223          37,522
        19                 564          619           134,465           19                 791           219          36,731
        20                 566          616           133,899           20                 796           214          35,935
        21                 569          614           133,330           21                 800           210          35,135
        22                 572          611           132,758           22                 805           205          34,330
        23                 574          608           132,184           23                 810           200          33,520
        24                 576          606           131,608           24                 814           195          32,706

    YEAR 2               6,751         7,441                        YEAR 2                9,466         2,652


PMT          PRINCIPAL           INT           BALANCE          PMT           PRINCIPAL           INT           BALANCE
        25                 580          603           131,028           25                 819           191          31,887
        26                 582          601           130,446           26                 824           186          31,063
        27                 585          598           129,861           27                 829           181          30,234
        28                 588          595           129,274           28                 833           176          29,401
        29                 590          593           128,684           29                 838           172          28,563
        30                 593          590           128,091           30                 843           167          27,720
        31                 596          587           127,495           31                 848           162          26,872
        32                 598          584           126,897           32                 853           157          26,019
        33                 601          582           126,296           33                 858           152          25,161
        34                 604          579           125,692           34                 863           147          24,298
        35                 607          576           125,085           35                 868           142          23,430
        36                 608          572           124,477           36                 874           135          22,556

    YEAR 3               7,132         7,060                        YEAR 3              10,150          1,968


PMT          PRINCIPAL           INT           BALANCE          PMT           PRINCIPAL           INT           BALANCE
        37                 612          571           123,865           37                 878           132          21,678
        38                 615          568           123,250           38                 883           126          20,795
        39                 618          565           122,632           39                 889           121          19,906
        40                 621          562           122,011           40                 894           116          19,012
        41                 623          559           121,388           41                 899           111          18,113
        42                 626          556           120,762           42                 904           106          17,209
        43                 629          553           120,133           43                 909           100          16,300
        44                 632          551           119,501           44                 915            95          15,385
        45                 635          548           118,866           45                 920            90          14,465
        46                 638          545           118,228           46                 925            84          13,540
        47                 641          542           117,587           47                 931            79          12,609
        48                 644          538           116,943           48                 937            74          11,672

    YEAR 4               7,534         6,658                        YEAR 4              10,884          1,234


PMT          PRINCIPAL           INT           BALANCE          PMT           PRINCIPAL            INT          BALANCE
        49                 647          536           116,296            49                  942          68          10,730
        50                 650          533           115,646            50                  947          63           9,783
        51                 653          530           114,993            51                  953          57           8,830
        52                 656          527           114,337            52                  958          52           7,872
        53                 659          524           113,678            53                  964          46           6,908
                                                                                                                               33
   54     662     521    113,016      54       970    40   5,938
   55     665     518    112,351      55       975    35   4,963
   56     668     515    111,683      56       981    29   3,982
   57     671     512    111,012      57       987    23   2,995
   58     674     509    110,338      58       992    17   2,003
   59     677     506    109,661      59       998    12   1,005
   60     677     502    108,984      60     1,004     5       1

YEAR 5   7,959   6,233             YEAR 5   11,671   447




                                                                   34
 SENSITIVITY A NA LYSIS


 SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA SA LES SUMMA RY

  NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                      DA TE PREPA RED: 08/27/2011
                 Plan                                          2013                                   (Unaudited - See Notice to Reader)
SALES                          P e ssim istic 1        P e ssim istic 2        P roje cte d             O ptim istic 1         O ptim istic 2
N ew                                          0                       0                     0                         0                      0
N ew                                        624                     702                   780                       858                    936
N ew                                          0                       0                     0                         0                      0
N ew                                          0                       0                     0                         0                      0
Food & L iquor Sales                    380,801                 428,401               476,001                   523,601                571,201
T O TA L SA L E S                       3 8 1 ,4 2 5            4 2 9 ,1 0 3          4 7 6 ,7 8 1              5 2 4 ,4 5 9           5 7 2 ,1 3 7


COST OF SALES
N ew                                               0                       0                     0                         0                      0
N ew                                           268                     302                   335                       369                    403
N ew                                               0                       0                     0                         0                      0
N ew                                               0                       0                     0                         0                      0
Food & L iquor Sales                    1 1 4 ,2 4 0            1 2 8 ,5 2 0          1 4 2 ,8 0 0              1 5 7 ,0 8 0           1 7 1 ,3 6 0
T O TA L C O ST O F SA L E S            1 1 4 ,5 0 8            1 2 8 ,8 2 2          1 4 3 ,1 3 5              1 5 7 ,4 4 9           1 7 1 ,7 6 3


GROSS MARGIN
N ew                                               0                       0         - 1 4 2 ,8 0 0                        0                      0
N ew                                           356                     400           - 1 4 2 ,0 2 0                    489                    533
N ew                                               0                       0         - 1 4 2 ,8 0 0                        0                      0
N ew                                               0                       0         - 1 4 2 ,8 0 0                        0                      0
Food & L iquor Sales                    2 6 6 ,5 6 1            2 9 9 ,8 8 1           3 3 3 ,2 0 1             3 6 6 ,5 2 1           3 9 9 ,8 4 1
T O TA L G RO SS M A RG I N             2 6 6 ,9 1 7            3 0 0 ,2 8 1          3 3 3 ,6 4 6              3 6 7 ,0 1 0           4 0 0 ,3 7 4




                                                                                                                                                      35
 SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA INCOME STA TEMENT


  NA ME: Sample Restaurant Business                   PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                              2013                                  (Unaudited - See Notice to Reader)
                                   P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
TOTAL SALES                                 3 8 1 ,4 2 5            4 2 9 ,1 0 3          4 7 6 ,7 8 1             5 2 4 ,4 5 9           5 7 2 ,1 3 7

TOTAL COST OF SALES                         1 1 4 ,5 0 8            1 2 8 ,8 2 2          1 4 3 ,1 3 5             1 5 7 ,4 4 9           1 7 1 ,7 6 3

TOTAL GROSS MARGIN                          2 6 6 ,9 1 7            3 0 0 ,2 8 1          3 3 3 ,6 4 6             3 6 7 ,0 1 0           4 0 0 ,3 7 4

EXPENSES
A c c ounting                                  1 ,7 0 0                1 ,7 0 0               1 ,7 0 0                1 ,7 0 0               1 ,7 0 0
A dvertis ing / M arketing                     3 ,6 0 0                3 ,6 0 0               3 ,6 0 0                3 ,6 0 0               3 ,6 0 0
Bad D ebt                                         954                     954                    954                     954                    954
Bank C harges                                  2 ,4 0 0                2 ,4 0 0               2 ,4 0 0                2 ,4 0 0               2 ,4 0 0
Bus ines s L ic ens e                             101                     101                    101                     101                    101
Bus ines s N ame Searc h &
                                                  410                     410                     410                    410                    410
Regis tration
O ther L ic ens es                                 250                     250                   250                      250                    250
C ons ulting Fees                                      0                       0                     0                        0                      0
D elivery, Freight & P os tage                  3 ,9 6 0                3 ,9 6 0              3 ,9 6 0                 3 ,9 6 0               3 ,9 6 0
D eprec iation                                1 0 ,9 0 0              1 0 ,9 0 0            1 0 ,9 0 0               1 0 ,9 0 0             1 0 ,9 0 0
D ues , Fees , Subs c riptions &
                                                      0                       0                     0                        0                      0
Royalties
I ns uranc e                                    2 ,4 0 0                2 ,4 0 0              2 ,4 0 0                 2 ,4 0 0               2 ,4 0 0
I nteres t on L oans                          1 1 ,3 1 6              1 1 ,1 9 7            1 1 ,0 9 2               1 0 ,9 8 7             1 0 ,8 6 8
I nteres t on SH /P rivate
                                                      0                       0                     0                        0                      0
L oans
L egal Fees                                    2 ,0 0 0                2 ,0 0 0               2 ,0 0 0                2 ,0 0 0               2 ,0 0 0
M is c ellaneous E xpens es                       840                     840                    840                     840                    840
O ffic e Supplies                              3 ,0 0 0                3 ,0 0 0               3 ,0 0 0                3 ,0 0 0               3 ,0 0 0
P roperty Tax E xpens e                        6 ,2 0 0                6 ,2 0 0               6 ,2 0 0                6 ,2 0 0               6 ,2 0 0
Rent or L eas e                                       0                       0                      0                       0                      0
Repairs & M aintenanc e                        1 ,2 0 0                1 ,2 0 0               1 ,2 0 0                1 ,2 0 0               1 ,2 0 0
Shop Supplies                                         0                       0                      0                       0                      0
Telephone &
                                               1 ,3 2 0                1 ,3 2 0               1 ,3 2 0                1 ,3 2 0               1 ,3 2 0
C ommunic ations
Travel E xpens e                                       0                       0                     0                        0                      0
U tilities                                    3 6 ,3 0 0              3 6 ,3 0 0            3 6 ,3 0 0               3 6 ,3 0 0             3 6 ,3 0 0
V ehic le E xpens e                             1 ,2 0 0                1 ,2 0 0              1 ,2 0 0                 1 ,2 0 0               1 ,2 0 0
Wages / Salaries - M G M T                    2 5 ,2 0 0              2 4 ,7 2 0            2 4 ,0 0 0               2 3 ,2 8 0             2 2 ,8 0 0
Wages / Salaries - E M P                    1 2 6 ,0 0 0            1 2 3 ,6 0 0          1 2 0 ,0 0 0             1 1 6 ,4 0 0           1 1 4 ,0 0 0
Wage Benefits                                 1 1 ,5 9 2              1 1 ,3 7 1            1 1 ,0 4 0               1 0 ,7 0 9             1 0 ,4 8 8
O ther E xpens es                                      0                       0                     0                        0                      0
T O TA L E XP E N SE S                      2 5 2 ,6 5 2            2 4 9 ,5 3 2          2 4 4 ,8 6 7             2 4 0 ,2 0 1           2 3 7 ,0 8 1

Operating Income                              1 4 ,2 6 5              5 0 ,7 4 9            8 8 ,7 7 9             1 2 6 ,8 0 9           1 6 3 ,2 9 3

Less L/C Interest                                 702                     152                       7                        0                      0

NET INCOME BFR TAX                            1 3 ,5 6 3              5 0 ,5 9 7            8 8 ,7 7 2             1 2 6 ,8 0 9           1 6 3 ,2 9 3

Less Tax Provision                             2 ,0 3 4                7 ,5 9 0             1 3 ,3 1 6               1 9 ,0 2 1             2 4 ,4 9 4

NET INCOME                                    1 1 ,5 2 9              4 3 ,0 0 7            7 5 ,4 5 6             1 0 7 ,7 8 8           1 3 8 ,7 9 9




                                                                                                                                                         36
NET INCOME

 SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA CA SH FLOW STA TEMENT


   NA ME: Sample Restaurant Business     PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                  Plan                                2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                 O ptim istic
                                       P e ssim istic 1       P e ssim istic 2       P roje cte d         O ptim istic 1
                                                                                                                                      2
TOTAL SALES                                    3 8 1 ,4 2 5           4 2 9 ,1 0 3         4 7 6 ,7 8 1          5 2 4 ,4 5 9      5 7 2 ,1 3 7

C as h Sales                                   3 8 1 ,4 2 5           4 2 9 ,1 0 3         4 7 6 ,7 8 1          5 2 4 ,4 5 9      5 7 2 ,1 3 7
3 0 D ays R.O .A .                                        0                      0                    0                     0                 0
6 0 D ays R.O .A .                                        0                      0                    0                     0                 0
9 0 D ays R.O .A .                                        0                      0                    0                     0                 0
O ther R.O .A .                                           0                      0                    0                     0                 0
C ontributed C as h                              8 2 ,0 0 0             8 2 ,0 0 0           8 2 ,0 0 0            8 2 ,0 0 0        8 2 ,0 0 0
E quity                                                   0                      0                    0                     0                 0
L oans /L eas es P roc eeds                    1 9 5 ,7 5 0           1 9 5 ,7 5 0         1 9 5 ,7 5 0          1 9 5 ,7 5 0      1 9 5 ,7 5 0
D eprec iation (A dd Bac k)                      1 0 ,9 0 0             1 0 ,9 0 0           1 0 ,9 0 0            1 0 ,9 0 0        1 0 ,9 0 0
A c c ounts P ayable I nc reas e               1 7 8 ,6 2 9           1 8 4 ,2 2 6         1 8 9 ,0 5 1          1 9 3 ,8 7 3      1 9 9 ,4 7 2
T O TA L C A SH I N                            8 4 8 ,7 0 4           9 0 1 ,9 7 9         9 5 4 ,4 8 2        1 ,0 0 6 ,9 8 2   1 ,0 6 0 ,2 5 9

LESS:
I nventory P urc has es                        1 3 5 ,5 0 8           1 4 9 ,8 2 2         1 6 4 ,1 3 5          1 7 8 ,4 4 9      1 9 2 ,7 6 3
C as h E xpens es                              2 4 1 ,7 5 2           2 3 8 ,6 3 2         2 3 3 ,9 6 7          2 2 9 ,3 0 1      2 2 6 ,1 8 1
N on- C as h E xpens es                          1 0 ,9 0 0             1 0 ,9 0 0           1 0 ,9 0 0            1 0 ,9 0 0        1 0 ,9 0 0
A s s ets P urc has ed                         2 7 2 ,5 0 1           2 7 2 ,5 0 1         2 7 2 ,5 0 1          2 7 2 ,5 0 1      2 7 2 ,5 0 1
D ividends P aid                                      576                 2 ,1 5 0             3 ,7 7 3              5 ,3 8 9          6 ,9 4 0
P rinc ipal - L oans /L eas es                   1 5 ,1 3 7             1 5 ,1 8 1           1 5 ,2 1 9            1 5 ,2 5 8        1 5 ,3 0 2
A c c ount P ayable D ec reas e                1 6 3 ,3 7 1           1 6 8 ,4 2 2         1 7 2 ,7 6 7          1 7 7 ,1 0 3      1 8 2 ,1 5 8
L /C I nteres t                                       702                    152                      7                     0                 0
C ontr. C as h Repaid                                     0                      0                    0                     0                 0
I nc ome Tax P aid                                 2 ,0 3 4               7 ,5 9 0           1 3 ,3 1 6            1 9 ,0 2 1        2 4 ,4 9 4
TOTAL CASH OUT                                 8 4 2 ,4 8 1           8 6 5 ,3 5 0         8 8 6 ,5 8 5          9 0 7 ,9 2 2      9 3 1 ,2 3 9

N E T C A SH G A I N /L O SS                       6 ,2 2 3             3 6 ,6 2 9           6 7 ,8 9 7            9 9 ,0 6 0      1 2 9 ,0 2 0
C A SH AT STA RT                                          0                      0                    0                     0                 0
C U M U L AT I V E C A SH                          6 ,2 2 3             3 6 ,6 2 9           6 7 ,8 9 7            9 9 ,0 6 0      1 2 9 ,0 2 0
L E SS M I N . C A SH BA L .                     2 0 ,0 0 0             2 0 ,0 0 0           2 0 ,0 0 0            2 0 ,0 0 0        2 0 ,0 0 0
T O TA L L /C RE Q U I RE D                      1 3 ,7 7 7                      0                    0                     0                 0

SURPLUS CASH                                       6 ,2 2 3             3 6 ,6 2 9           6 7 ,8 9 7            9 9 ,0 6 0      1 2 9 ,0 2 0


A C C T. RE C E I V A BL E                                0                      0                    0                     0                 0
A C C T. P A Y A BL E                            1 5 ,2 5 8             1 5 ,8 0 4           1 6 ,2 8 4            1 6 ,7 7 0        1 7 ,3 1 4
I N V E N T O RY L E V E L                       2 1 ,0 0 0             2 1 ,0 0 0           2 1 ,0 0 0            2 1 ,0 0 0        2 1 ,0 0 0




                                                                                                                                                   37
 SENSITIVITY A NA LYSIS - YEA R 1 - PRO-FORMA BA LA NCE SHEET


   NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                  Plan                                          2013                                  (Unaudited - See Notice to Reader)
                                P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
CURRENT ASSETS
C as h O n H and                             6 ,2 2 3              3 6 ,6 2 9            6 7 ,8 9 7               9 9 ,0 6 0           1 2 9 ,0 2 0
A c c ounts Rec eivable                             0                       0                     0                        0                      0
I nventory                                 2 1 ,0 0 0              2 1 ,0 0 0            2 1 ,0 0 0               2 1 ,0 0 0             2 1 ,0 0 0
O ther C urrent A s s ets                           0                       0                     0                        0                      0
TOTAL CURRENT                              2 7 ,2 2 3              5 7 ,6 2 9            8 8 ,8 9 7             1 2 0 ,0 6 0           1 5 0 ,0 2 0
ASSETS
FIXED ASSETS
Building(s )                             1 5 0 ,0 0 1            1 5 0 ,0 0 1          1 5 0 ,0 0 1             1 5 0 ,0 0 1           1 5 0 ,0 0 1
Renovations / L eas ehold                  6 8 ,0 0 0              6 8 ,0 0 0            6 8 ,0 0 0               6 8 ,0 0 0             6 8 ,0 0 0
I mp.
M anufac turing / Warehous e               5 4 ,5 0 0              5 4 ,5 0 0            5 4 ,5 0 0               5 4 ,5 0 0             5 4 ,5 0 0
E quipment
A c c umulated D eprec iation              1 0 ,9 0 0              1 0 ,9 0 0            1 0 ,9 0 0               1 0 ,9 0 0             1 0 ,9 0 0
TOTAL FIXED ASSETS                       2 6 1 ,6 0 1            2 6 1 ,6 0 1          2 6 1 ,6 0 1             2 6 1 ,6 0 1           2 6 1 ,6 0 1
TO TAL ASSETS                            2 8 8 ,8 2 4            3 1 9 ,2 3 0          3 5 0 ,4 9 8             3 8 1 ,6 6 1           4 1 1 ,6 2 1



CURRENT LIABILITIES
L ine of C redit U tilized                          0                       0                     0                        0                      0
A c c ounts P ayable                       1 5 ,2 5 8              1 5 ,8 0 4            1 6 ,2 8 4               1 6 ,7 7 0             1 7 ,3 1 4
C urrent P ortion of L .T.D .              1 6 ,1 5 1              1 6 ,1 8 7            1 6 ,2 1 7               1 6 ,2 4 9             1 6 ,2 8 5
TOTAL CURRENT                              3 1 ,4 0 9              3 1 ,9 9 1            3 2 ,5 0 1               3 3 ,0 1 9             3 3 ,5 9 9

LONG TERM DEBT
L oans /L eas es - s ee
                                         1 8 0 ,6 1 2            1 8 0 ,5 6 9          1 8 0 ,5 3 1             1 8 0 ,4 9 3           1 8 0 ,4 4 8
s c hedule
L es s C urrent P ortion of
                                           1 6 ,1 5 1              1 6 ,1 8 7            1 6 ,2 1 7               1 6 ,2 4 9             1 6 ,2 8 5
L .T.D .
TOTAL LONG TERM                          1 6 4 ,4 6 1            1 6 4 ,3 8 2          1 6 4 ,3 1 4             1 6 4 ,2 4 4           1 6 4 ,1 6 3
DEBT
TOTAL LIABILITIES                        1 9 5 ,8 7 0            1 9 6 ,3 7 3          1 9 6 ,8 1 5             1 9 7 ,2 6 3           1 9 7 ,7 6 2

EQUITY
C ontributed C as h (SH L
                                           7 2 ,0 0 0              7 2 ,0 0 0            7 2 ,0 0 0               7 2 ,0 0 0             7 2 ,0 0 0
L oans , etc )
Share P urc has e                          1 0 ,0 0 0              1 0 ,0 0 0            1 0 ,0 0 0               1 0 ,0 0 0             1 0 ,0 0 0
Retained E arnings                                  0                       0                     0                        0                      0
C urrent Year E arnings                    1 3 ,5 6 3              5 0 ,5 9 7            8 8 ,7 7 2             1 2 6 ,8 0 9           1 6 3 ,2 9 3
L es s D ividends                               576                  2 ,1 5 0              3 ,7 7 3                 5 ,3 8 9               6 ,9 4 0
L es s I nc ome Tax                          2 ,0 3 4                7 ,5 9 0            1 3 ,3 1 6               1 9 ,0 2 1             2 4 ,4 9 4
E quity - O ther                                    0                       0                     0                        0                      0
TOTAL EQUITY                               9 2 ,9 5 3            1 2 2 ,8 5 7          1 5 3 ,6 8 3             1 8 4 ,3 9 9           2 1 3 ,8 5 9
TO TAL LIABILITIES &                     2 8 8 ,8 2 3            3 1 9 ,2 3 0          3 5 0 ,4 9 8             3 8 1 ,6 6 2           4 1 1 ,6 2 1
EQ UITY




                                                                                                                                                      38
 SENSITIVITY A NA LYSIS - YEA R 1 - RA TIO A NA LYSIS

  NA ME: Sample Restaurant Business              PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                         2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                           O ptim istic
                                                   P e ssim istic 1       P e ssim istic 2       P roje cte d        O ptim istic 1
                                                                                                                                                2
C O ST O F GO O DS SO LD (%)                                 3 0 .0 %               3 0 .0 %             3 0 .0 %             3 0 .0 %        3 0 .0 %


GR O SS MAR GIN (%)                                          7 0 .0 %               7 0 .0 %             7 0 .0 %             7 0 .0 %        7 0 .0 %


TO TAL EXP ENSES TO SALES (%)                                6 6 .2 %               5 8 .2 %             5 1 .4 %             4 5 .8 %        4 1 .4 %


NET P R O FIT BFR . TAX TO SALES (%)                           3 .6 %               1 1 .8 %             1 8 .6 %             2 4 .2 %        2 8 .5 %


C UR R ENT R ATIO                                             0 .9 : 1               1 .8 : 1            2 .7 : 1              3 .6 : 1        4 .5 : 1


Q UIC K R ATIO                                                0 .2 : 1               1 .1 : 1            2 .1 : 1              3 .0 : 1        3 .8 : 1


A/R C O LLEC TIO N P ER IO D (DAYS)                             0 :1                   0 :1                 0 :1                 0 :1            0 :1


SALES TO EQ UITY                                              4 .1 : 1               3 .5 : 1            3 .1 : 1              2 .8 : 1        2 .7 : 1


FIXED ASSETS TO EQ UITY                                       2 .8 : 1               2 .1 : 1            1 .7 : 1              1 .4 : 1        1 .2 : 1


C UR R ENT DEBT TO EQ UITY                                    0 .3 : 1               0 .3 : 1            0 .2 : 1              0 .2 : 1        0 .2 : 1


TO TAL DEBT TO EQ UITY                                        2 .1 : 1               1 .6 : 1            1 .3 : 1              1 .1 : 1        0 .9 : 1


R ETUR N O N INVESTMENT AFTER TAX (%)                        1 4 .1 %               5 2 .4 %             9 2 .0 %           1 3 1 .4 %       1 6 9 .3 %


R ETUR N O N NET W O R TH AFTER TAX (%)                      1 2 .4 %               3 5 .0 %             4 9 .1 %             5 8 .5 %        6 4 .9 %


P LAN SALES VO LUME                                        3 8 1 ,4 2 5           4 2 9 ,1 0 3        4 7 6 ,7 8 1          5 2 4 ,4 5 9    5 7 2 ,1 3 7


BR EAK EVEN SALES VO LUME
INC LUDES TO TAL EXP ENSES (INC L.
DEP R EC IATIO N), P LUS L/C INTER EST, P LUS
                                                           3 6 1 ,9 3 4           3 5 6 ,6 9 1        3 4 9 ,8 2 0          3 4 3 ,1 4 4    3 3 8 ,6 8 7
LO AN P R INC IP LE P AYMENTS, P LUS O W NER S
DR AW O R DIVIDENDS BY THE GR O SS
MAR GIN P ER C ENTAGE

AVER AGE MO NTHLY BR EAK EVEN SALES
                                                            3 0 ,1 6 1             2 9 ,7 2 4           2 9 ,1 5 2           2 8 ,5 9 5       2 8 ,2 2 4
VO LUME

INVENTO R Y TUR NO VER (TIMES)                                  5 :1                   6 :1                 7 :1                 7 :1            8 :1




                                                                                                                                                           39
 SENSITIVITY A NA LYSIS - YEA R 2 - PRO-FORMA SA LES SUMMA RY


  NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                          2013                                  (Unaudited - See Notice to Reader)
SALES                          P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
N ew                                          0                       0                     0                        0                      0
N ew                                        749                     842                   936                    1,030                  1,123
N ew                                          0                       0                     0                        0                      0
N ew                                          0                       0                     0                        0                      0
Food & L iquor Sales                    399,841                 449,821               499,801                  549,781                599,761
T O TA L SA L E S                       4 0 0 ,5 9 0            4 5 0 ,6 6 3          5 0 0 ,7 3 7             5 5 0 ,8 1 1           6 0 0 ,8 8 4


COST OF SALES
N ew                                               0                       0                     0                        0                      0
N ew                                           306                     344                   382                      420                    458
N ew                                               0                       0                     0                        0                      0
N ew                                               0                       0                     0                        0                      0
Food & L iquor Sales                    1 1 9 ,9 5 2            1 3 4 ,9 4 6          1 4 9 ,9 4 0             1 6 4 ,9 3 4           1 7 9 ,9 2 8
T O TA L C O ST O F SA L E S            1 2 0 ,2 5 8            1 3 5 ,2 9 0          1 5 0 ,3 2 2             1 6 5 ,3 5 5           1 8 0 ,3 8 7


GROSS MARGIN
N ew                                               0                       0                     0                        0                      0
N ew                                           443                     498                   554                      610                    665
N ew                                               0                       0                     0                        0                      0
N ew                                               0                       0                     0                        0                      0
Food & L iquor Sales                    2 7 9 ,8 8 9            3 1 4 ,8 7 5          3 4 9 ,8 6 1             3 8 4 ,8 4 7           4 1 9 ,8 3 3
T O TA L G RO SS M A RG I N             2 8 0 ,3 3 2            3 1 5 ,3 7 3          3 5 0 ,4 1 5             3 8 5 ,4 5 6           4 2 0 ,4 9 7




                                                                                                                                                     40
 SENSITIVITY A NA LYSIS - YEA R 2 - PRO-FORMA INCOME STA TEMENT


  NA ME: Sample Restaurant Business                   PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                              2013                                  (Unaudited - See Notice to Reader)
                                   P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
TOTAL SALES                                 4 0 0 ,5 9 0            4 5 0 ,6 6 3          5 0 0 ,7 3 7             5 5 0 ,8 1 1           6 0 0 ,8 8 4

TOTAL COST OF SALES                         1 2 0 ,2 5 8            1 3 5 ,2 9 0          1 5 0 ,3 2 2             1 6 5 ,3 5 5           1 8 0 ,3 8 7

TOTAL GROSS MARGIN                          2 8 0 ,3 3 2            3 1 5 ,3 7 3          3 5 0 ,4 1 5             3 8 5 ,4 5 6           4 2 0 ,4 9 7

EXPENSES
A c c ounting                                  1 ,7 5 1                1 ,7 5 1               1 ,7 5 1                1 ,7 5 1               1 ,7 5 1
A dvertis ing / M arketing                     1 ,2 3 6                1 ,2 3 6               1 ,2 3 6                1 ,2 3 6               1 ,2 3 6
Bad D ebt                                      1 ,0 0 1                1 ,0 0 1               1 ,0 0 1                1 ,0 0 1               1 ,0 0 1
Bank C harges                                  2 ,4 7 2                2 ,4 7 2               2 ,4 7 2                2 ,4 7 2               2 ,4 7 2
Bus ines s L ic ens e                             104                     104                    104                     104                    104
Bus ines s N ame Searc h &
                                                      50                      50                  50                        50                     50
Regis tration
O ther L ic ens es                                 258                     258                   258                      258                    258
C ons ulting Fees                                      0                       0                     0                        0                      0
D elivery, Freight & P os tage                  4 ,0 7 9                4 ,0 7 9              4 ,0 7 9                 4 ,0 7 9               4 ,0 7 9
D eprec iation                                2 0 ,4 3 8              2 0 ,4 3 8            2 0 ,4 3 8               2 0 ,4 3 8             2 0 ,4 3 8
D ues , Fees , Subs c riptions &
                                                       0                       0                    0                        0                      0
Royalties
I ns uranc e                                    2 ,4 7 2                2 ,4 7 2              2 ,4 7 2                2 ,4 7 2               2 ,4 7 2
I nteres t on L oans                          1 0 ,5 0 8              1 0 ,2 9 3            1 0 ,0 9 3                9 ,8 9 6               9 ,6 8 7
I nteres t on SH /P rivate
                                                       0                       0                    0                        0                      0
L oans
L egal Fees                                           0                       0                      0                       0                      0
M is c ellaneous E xpens es                       865                     865                    865                     865                    865
O ffic e Supplies                              3 ,0 9 0                3 ,0 9 0               3 ,0 9 0                3 ,0 9 0               3 ,0 9 0
P roperty Tax E xpens e                        6 ,5 0 0                6 ,5 0 0               6 ,5 0 0                6 ,5 0 0               6 ,5 0 0
Rent or L eas e                                       0                       0                      0                       0                      0
Repairs & M aintenanc e                        1 ,2 3 6                1 ,2 3 6               1 ,2 3 6                1 ,2 3 6               1 ,2 3 6
Shop Supplies                                         0                       0                      0                       0                      0
Telephone &
                                               1 ,2 3 6                1 ,2 3 6               1 ,2 3 6                1 ,2 3 6               1 ,2 3 6
C ommunic ations
Travel E xpens e                                       0                       0                     0                        0                      0
U tilities                                    3 7 ,0 8 0              3 7 ,0 8 0            3 7 ,0 8 0               3 7 ,0 8 0             3 7 ,0 8 0
V ehic le E xpens e                             1 ,2 3 6                1 ,2 3 6              1 ,2 3 6                 1 ,2 3 6               1 ,2 3 6
Wages / Salaries - M G M T                    2 5 ,9 5 6              2 5 ,4 6 2            2 4 ,7 2 0               2 3 ,9 7 8             2 3 ,4 8 4
Wages / Salaries - E M P                    1 2 9 ,7 8 0            1 2 7 ,3 0 8          1 2 3 ,6 0 0             1 1 9 ,8 9 2           1 1 7 ,4 2 0
Wage Benefits                                 1 1 ,9 4 0              1 1 ,7 1 2            1 1 ,3 7 1               1 1 ,0 3 0             1 0 ,8 0 2
O ther E xpens es                                      0                       0                     0                        0                      0
T O TA L E XP E N SE S                      2 6 3 ,0 8 8            2 5 9 ,7 7 9          2 5 4 ,8 8 8             2 5 0 ,0 0 1           2 4 6 ,6 9 9

Operating Income                              1 7 ,2 4 4              5 5 ,5 9 4            9 5 ,5 2 7             1 3 5 ,4 5 5           1 7 3 ,7 9 8

Less L/C Interest                                      0                       0                    0                        0                      0

NET INCOME BFR TAX                            1 7 ,2 4 4              5 5 ,5 9 4            9 5 ,5 2 7             1 3 5 ,4 5 5           1 7 3 ,7 9 8

Less Tax Provision                             3 ,4 4 9               1 1 ,1 1 9            1 9 ,1 0 5               2 7 ,0 9 1             3 4 ,7 6 0

NET INCOME                                    1 3 ,7 9 5              4 4 ,4 7 5            7 6 ,4 2 2             1 0 8 ,3 6 4           1 3 9 ,0 3 8




                                                                                                                                                         41
NET INCOME

 SENSITIVITY A NA LYSIS - YEA R 2 - PRO-FORMA CA SH FLOW STA TEMENT


   NA ME: Sample Restaurant Business     PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                  Plan                                2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                O ptim istic
                                       P e ssim istic 1       P e ssim istic 2       P roje cte d         O ptim istic 1
                                                                                                                                     2
TOTAL SALES                                    4 0 0 ,5 9 0           4 5 0 ,6 6 3         5 0 0 ,7 3 7          5 5 0 ,8 1 1     6 0 0 ,8 8 4

C as h Sales                                   4 0 0 ,5 9 0           4 5 0 ,6 6 3         5 0 0 ,7 3 7          5 5 0 ,8 1 1     6 0 0 ,8 8 4
3 0 D ays R.O .A .                                        0                      0                    0                     0                0
6 0 D ays R.O .A .                                        0                      0                    0                     0                0
9 0 D ays R.O .A .                                        0                      0                    0                     0                0
O ther R.O .A .                                           0                      0                    0                     0                0
C ontributed C as h                                       0                      0                    0                     0                0
E quity                                                   0                      0                    0                     0                0
L oans /L eas es P roc eeds                               0                      0                    0                     0                0
D eprec iation (A dd Bac k)                      2 0 ,4 3 8             2 0 ,4 3 8           2 0 ,4 3 8            2 0 ,4 3 8       2 0 ,4 3 8
A c c ounts P ayable I nc reas e               1 8 1 ,9 5 4           1 8 7 ,8 1 6         1 9 2 ,8 8 6          1 9 7 ,9 5 9     2 0 3 ,8 2 4
T O TA L C A SH I N                            6 0 2 ,9 8 2           6 5 8 ,9 1 7         7 1 4 ,0 6 1          7 6 9 ,2 0 8     8 2 5 ,1 4 6

LESS:
I nventory P urc has es                        1 2 1 ,2 5 8           1 3 6 ,2 9 0         1 5 1 ,3 2 2          1 6 6 ,3 5 5     1 8 1 ,3 8 7
C as h E xpens es                              2 4 2 ,6 5 0           2 3 9 ,3 4 1         2 3 4 ,4 5 0          2 2 9 ,5 6 3     2 2 6 ,2 6 1
N on- C as h E xpens es                          2 0 ,4 3 8             2 0 ,4 3 8           2 0 ,4 3 8            2 0 ,4 3 8       2 0 ,4 3 8
A s s ets P urc has ed                                    0                      0                    0                     0                0
D ividends P aid                                          0                      0                    0                     0                0
P rinc ipal - L oans /L eas es                   1 6 ,1 5 1             1 6 ,1 8 7           1 6 ,2 1 7            1 6 ,2 4 9       1 6 ,2 8 5
A c c ount P ayable D ec reas e                1 8 2 ,0 4 9           1 8 7 ,9 6 9         1 9 3 ,0 9 6          1 9 8 ,2 3 2     2 0 4 ,1 5 3
L /C I nteres t                                           0                      0                    0                     0                0
C ontr. C as h Repaid                                     0                      0                    0                     0                0
I nc ome Tax P aid                                 3 ,4 4 9             1 1 ,1 1 9           1 9 ,1 0 5            2 7 ,0 9 1       3 4 ,7 6 0
TOTAL CASH OUT                                 5 8 5 ,9 9 5           6 1 1 ,3 4 4         6 3 4 ,6 2 8          6 5 7 ,9 2 8     6 8 3 ,2 8 4

N E T C A SH G A I N /L O SS                     1 6 ,9 8 7             4 7 ,5 7 3           7 9 ,4 3 3          1 1 1 ,2 8 0     1 4 1 ,8 6 2
C A SH AT STA RT                                   6 ,2 2 3             3 6 ,6 2 9           6 7 ,8 9 7            9 9 ,0 6 0     1 2 9 ,0 2 0
C U M U L AT I V E C A SH                        2 3 ,2 1 0             8 4 ,2 0 2         1 4 7 ,3 3 0          2 1 0 ,3 4 0     2 7 0 ,8 8 2
L E SS M I N . C A SH BA L .                     2 0 ,0 0 0             2 0 ,0 0 0           2 0 ,0 0 0            2 0 ,0 0 0       2 0 ,0 0 0
T O TA L L /C RE Q U I RE D                               0                      0                    0                     0                0

SURPLUS CASH                                     2 3 ,2 1 0             8 4 ,2 0 2         1 4 7 ,3 3 0          2 1 0 ,3 4 0     2 7 0 ,8 8 2


A C C T. RE C E I V A BL E                                0                      0                    0                     0               0
A C C T. P A Y A BL E                            1 5 ,1 6 3             1 5 ,6 5 1           1 6 ,0 7 4            1 6 ,4 9 7      1 6 ,9 8 5
I N V E N T O RY L E V E L                       2 2 ,0 0 0             2 2 ,0 0 0           2 2 ,0 0 0            2 2 ,0 0 0      2 2 ,0 0 0




                                                                                                                                                 42
 SENSITIVITY A NA LYSIS - YEA R 2 - PRO-FORMA BA LA NCE SHEET


   NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                  Plan                                          2013                                  (Unaudited - See Notice to Reader)
                                P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
CURRENT ASSETS
C as h O n H and                           2 3 ,2 1 0              8 4 ,2 0 2          1 4 7 ,3 3 0             2 1 0 ,3 4 0           2 7 0 ,8 8 2
A c c ounts Rec eivable                             0                       0                     0                        0                      0
I nventory                                 2 2 ,0 0 0              2 2 ,0 0 0            2 2 ,0 0 0               2 2 ,0 0 0             2 2 ,0 0 0
O ther C urrent A s s ets                           0                       0                     0                        0                      0
TOTAL CURRENT                              4 5 ,2 1 0            1 0 6 ,2 0 2          1 6 9 ,3 3 0             2 3 2 ,3 4 0           2 9 2 ,8 8 2
ASSETS
FIXED ASSETS
Building(s )                             1 5 0 ,0 0 1            1 5 0 ,0 0 1          1 5 0 ,0 0 1             1 5 0 ,0 0 1           1 5 0 ,0 0 1
Renovations / L eas ehold                  6 8 ,0 0 0              6 8 ,0 0 0            6 8 ,0 0 0               6 8 ,0 0 0             6 8 ,0 0 0
I mp.
M anufac turing / Warehous e               5 4 ,5 0 0              5 4 ,5 0 0            5 4 ,5 0 0               5 4 ,5 0 0             5 4 ,5 0 0
E quipment
A c c umulated D eprec iation              3 1 ,3 3 8              3 1 ,3 3 8            3 1 ,3 3 8               3 1 ,3 3 8             3 1 ,3 3 8
TOTAL FIXED ASSETS                       2 4 1 ,1 6 3            2 4 1 ,1 6 3          2 4 1 ,1 6 3             2 4 1 ,1 6 3           2 4 1 ,1 6 3
TO TAL ASSETS                            2 8 6 ,3 7 3            3 4 7 ,3 6 5          4 1 0 ,4 9 3             4 7 3 ,5 0 3           5 3 4 ,0 4 5



CURRENT LIABILITIES
L ine of C redit U tilized                          0                       0                     0                        0                      0
A c c ounts P ayable                       1 5 ,1 6 3              1 5 ,6 5 1            1 6 ,0 7 4               1 6 ,4 9 7             1 6 ,9 8 5
C urrent P ortion of L .T.D .              1 7 ,2 3 3              1 7 ,2 6 1            1 7 ,2 8 2               1 7 ,3 0 6             1 7 ,3 3 3
TOTAL CURRENT                              3 2 ,3 9 6              3 2 ,9 1 2            3 3 ,3 5 6               3 3 ,8 0 3             3 4 ,3 1 8

LONG TERM DEBT
L oans /L eas es - s ee
                                         1 6 4 ,4 6 1            1 6 4 ,3 8 2          1 6 4 ,3 1 4             1 6 4 ,2 4 4           1 6 4 ,1 6 3
s c hedule
L es s C urrent P ortion of
                                           1 7 ,2 3 3              1 7 ,2 6 1            1 7 ,2 8 2               1 7 ,3 0 6             1 7 ,3 3 3
L .T.D .
TOTAL LONG TERM                          1 4 7 ,2 2 8            1 4 7 ,1 2 1          1 4 7 ,0 3 2             1 4 6 ,9 3 8           1 4 6 ,8 3 0
DEBT
TOTAL LIABILITIES                        1 7 9 ,6 2 4            1 8 0 ,0 3 3          1 8 0 ,3 8 8             1 8 0 ,7 4 1           1 8 1 ,1 4 8

EQUITY
C ontributed C as h (SH L
                                           7 2 ,0 0 0              7 2 ,0 0 0            7 2 ,0 0 0               7 2 ,0 0 0             7 2 ,0 0 0
L oans , etc )
Share P urc has e                          1 0 ,0 0 0              1 0 ,0 0 0            1 0 ,0 0 0               1 0 ,0 0 0             1 0 ,0 0 0
Retained E arnings                         1 0 ,9 5 3              4 0 ,8 5 7            7 1 ,6 8 3             1 0 2 ,3 9 9           1 3 1 ,8 5 9
C urrent Year E arnings                    1 7 ,2 4 4              5 5 ,5 9 4            9 5 ,5 2 7             1 3 5 ,4 5 5           1 7 3 ,7 9 8
L es s D ividends                                   0                       0                     0                        0                      0
L es s I nc ome Tax                          3 ,4 4 9              1 1 ,1 1 9            1 9 ,1 0 5               2 7 ,0 9 1             3 4 ,7 6 0
E quity - O ther                                    0                       0                     0                        0                      0
TOTAL EQUITY                             1 0 6 ,7 4 8            1 6 7 ,3 3 2          2 3 0 ,1 0 5             2 9 2 ,7 6 3           3 5 2 ,8 9 7
TO TAL LIABILITIES &                     2 8 6 ,3 7 2            3 4 7 ,3 6 5          4 1 0 ,4 9 3             4 7 3 ,5 0 4           5 3 4 ,0 4 5
EQ UITY




                                                                                                                                                      43
 SENSITIVITY A NA LYSIS - YEA R 2 - RA TIO A NA LYSIS

  NA ME: Sample Restaurant Business              PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                         2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                           O ptim istic
                                                   P e ssim istic 1       P e ssim istic 2       P roje cte d        O ptim istic 1
                                                                                                                                                2
C O ST O F GO O DS SO LD (%)                                 3 0 .0 %               3 0 .0 %             3 0 .0 %             3 0 .0 %        3 0 .0 %


GR O SS MAR GIN (%)                                          7 0 .0 %               7 0 .0 %             7 0 .0 %             7 0 .0 %        7 0 .0 %


TO TAL EXP ENSES TO SALES (%)                                6 5 .7 %               5 7 .6 %             5 0 .9 %             4 5 .4 %        4 1 .1 %


NET P R O FIT BFR . TAX TO SALES (%)                           4 .3 %               1 2 .3 %             1 9 .1 %             2 4 .6 %        2 8 .9 %


C UR R ENT R ATIO                                             1 .4 : 1               3 .2 : 1            5 .1 : 1              6 .9 : 1        8 .5 : 1


Q UIC K R ATIO                                                0 .7 : 1               2 .6 : 1            4 .4 : 1              6 .2 : 1        7 .9 : 1


A/R C O LLEC TIO N P ER IO D (DAYS)                             0 :1                   0 :1                 0 :1                 0 :1            0 :1


SALES TO EQ UITY                                              3 .8 : 1               2 .7 : 1            2 .2 : 1              1 .9 : 1        1 .7 : 1


FIXED ASSETS TO EQ UITY                                       2 .3 : 1               1 .4 : 1            1 .0 : 1              0 .8 : 1        0 .7 : 1


C UR R ENT DEBT TO EQ UITY                                    0 .3 : 1               0 .2 : 1            0 .1 : 1              0 .1 : 1        0 .1 : 1


TO TAL DEBT TO EQ UITY                                        1 .7 : 1               1 .1 : 1            0 .8 : 1              0 .6 : 1        0 .5 : 1


R ETUR N O N INVESTMENT AFTER TAX (%)                        1 6 .8 %               5 4 .2 %             9 3 .2 %           1 3 2 .2 %       1 6 9 .6 %


R ETUR N O N NET W O R TH AFTER TAX (%)                      1 2 .9 %               2 6 .6 %             3 3 .2 %             3 7 .0 %        3 9 .4 %


P LAN SALES VO LUME                                        4 0 0 ,5 9 0           4 5 0 ,6 6 3        5 0 0 ,7 3 7          5 5 0 ,8 1 1    6 0 0 ,8 8 4


BR EAK EVEN SALES VO LUME
INC LUDES TO TAL EXP ENSES (INC L.
DEP R EC IATIO N), P LUS L/C INTER EST, P LUS              3 7 5 ,8 4 0           3 7 1 ,1 1 3        3 6 4 ,1 2 6          3 5 7 ,1 4 4    3 5 2 ,4 2 7
LO AN P R INC IP LE P AYMENTS, P LUS O W NER S
DR AW O R DIVIDENDS BY THE GR O SS
MAR GIN P ER C ENTAGE

AVER AGE MO NTHLY BR EAK EVEN SALES
                                                            3 1 ,3 2 0             3 0 ,9 2 6           3 0 ,3 4 4           2 9 ,7 6 2       2 9 ,3 6 9
VO LUME

INVENTO R Y TUR NO VER (TIMES)                                  5 :1                   6 :1                 7 :1                 8 :1            8 :1




                                                                                                                                                           44
 SENSITIVITY A NA LYSIS - YEA R 3 - PRO-FORMA SA LES SUMMA RY


  NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                          2013                                  (Unaudited - See Notice to Reader)
SALES                          P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
N ew                                          0                       0                     0                        0                      0
N ew                                      1,217                   1,217                 1,217                    1,217                  1,217
N ew                                          0                       0                     0                        0                      0
N ew                                          0                       0                     0                        0                      0
Food & L iquor Sales                    524,791                 524,791               524,791                  524,791                524,791
T O TA L SA L E S                       5 2 6 ,0 0 8            5 2 6 ,0 0 8          5 2 6 ,0 0 8             5 2 6 ,0 0 8           5 2 6 ,0 0 8


COST OF SALES
N ew                                               0                       0                     0                        0                      0
N ew                                           462                     462                   462                      462                    462
N ew                                               0                       0                     0                        0                      0
N ew                                               0                       0                     0                        0                      0
Food & L iquor Sales                    1 5 7 ,4 3 7            1 5 7 ,4 3 7          1 5 7 ,4 3 7             1 5 7 ,4 3 7           1 5 7 ,4 3 7
T O TA L C O ST O F SA L E S            1 5 7 ,8 9 9            1 5 7 ,8 9 9          1 5 7 ,8 9 9             1 5 7 ,8 9 9           1 5 7 ,8 9 9


GROSS MARGIN
N ew                                               0                       0                     0                        0                      0
N ew                                           755                     755                   755                      755                    755
N ew                                               0                       0                     0                        0                      0
N ew                                               0                       0                     0                        0                      0
Food & L iquor Sales                    3 6 7 ,3 5 4            3 6 7 ,3 5 4          3 6 7 ,3 5 4             3 6 7 ,3 5 4           3 6 7 ,3 5 4
T O TA L G RO SS M A RG I N             2 8 0 ,3 3 2            2 8 0 ,3 3 2          3 5 0 ,4 1 5             3 8 5 ,4 5 6           4 2 0 ,4 9 7




                                                                                                                                                     45
 SENSITIVITY A NA LYSIS - YEA R 3 - PRO-FORMA INCOME STA TEMENT

  NA ME: Sample Restaurant Business                   PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                              2013                                  (Unaudited - See Notice to Reader)
                                   P e ssim istic 1        P e ssim istic 2        P roje cte d            O ptim istic 1         O ptim istic 2
TOTAL SALES                                 5 2 6 ,0 0 8            5 2 6 ,0 0 8          5 2 6 ,0 0 8             5 2 6 ,0 0 8           5 2 6 ,0 0 8

TOTAL COST OF SALES                         1 5 7 ,8 9 9            1 5 7 ,8 9 9          1 5 7 ,8 9 9             1 5 7 ,8 9 9           1 5 7 ,8 9 9

TOTAL GROSS MARGIN                          2 8 0 ,3 3 2            3 1 5 ,3 7 3          3 5 0 ,4 1 5             3 8 5 ,4 5 6           4 2 0 ,4 9 7

EXPENSES
A c c ounting                                  1 ,8 0 3                1 ,8 0 3               1 ,8 0 3                1 ,8 0 3               1 ,8 0 3
A dvertis ing / M arketing                     1 ,2 7 4                1 ,2 7 4               1 ,2 7 4                1 ,2 7 4               1 ,2 7 4
Bad D ebt                                      1 ,0 5 2                1 ,0 5 2               1 ,0 5 2                1 ,0 5 2               1 ,0 5 2
Bank C harges                                  2 ,5 4 6                2 ,5 4 6               2 ,5 4 6                2 ,5 4 6               2 ,5 4 6
Bus ines s L ic ens e                             107                     107                    107                     107                    107
Bus ines s N ame Searc h &
                                                      50                      50                  50                        50                     50
Regis tration
O ther L ic ens es                                 266                     266                   266                      266                    266
C ons ulting Fees                                      0                       0                     0                        0                      0
D elivery, Freight & P os tage                  4 ,2 0 1                4 ,2 0 1              4 ,2 0 1                 4 ,2 0 1               4 ,2 0 1
D eprec iation                                1 7 ,9 4 4              1 7 ,9 4 4            1 7 ,9 4 4               1 7 ,9 4 4             1 7 ,9 4 4
D ues , Fees , Subs c riptions &
                                                       0                       0                    0                        0                      0
Royalties
I ns uranc e                                   2 ,5 4 6                2 ,5 4 6               2 ,5 4 6                2 ,5 4 6               2 ,5 4 6
I nteres t on L oans                           9 ,2 1 9                9 ,1 1 7               9 ,0 2 8                8 ,9 4 0               8 ,8 3 8
I nteres t on SH /P rivate
                                                       0                       0                    0                        0                      0
L oans
L egal Fees                                           0                       0                      0                       0                      0
M is c ellaneous E xpens es                       891                     891                    891                     891                    891
O ffic e Supplies                              3 ,1 8 3                3 ,1 8 3               3 ,1 8 3                3 ,1 8 3               3 ,1 8 3
P roperty Tax E xpens e                        6 ,6 9 5                6 ,6 9 5               6 ,6 9 5                6 ,6 9 5               6 ,6 9 5
Rent or L eas e                                       0                       0                      0                       0                      0
Repairs & M aintenanc e                        1 ,2 7 3                1 ,2 7 3               1 ,2 7 3                1 ,2 7 3               1 ,2 7 3
Shop Supplies                                         0                       0                      0                       0                      0
Telephone &
                                               1 ,2 7 3                1 ,2 7 3               1 ,2 7 3                1 ,2 7 3               1 ,2 7 3
C ommunic ations
Travel E xpens e                                       0                       0                     0                        0                      0
U tilities                                    3 8 ,1 9 3              3 8 ,1 9 3            3 8 ,1 9 3               3 8 ,1 9 3             3 8 ,1 9 3
V ehic le E xpens e                             1 ,2 7 3                1 ,2 7 3              1 ,2 7 3                 1 ,2 7 3               1 ,2 7 3
Wages / Salaries - M G M T                    2 5 ,4 6 2              2 5 ,4 6 2            2 5 ,4 6 2               2 5 ,4 6 2             2 5 ,4 6 2
Wages / Salaries - E M P                    1 2 7 ,3 0 8            1 2 7 ,3 0 8          1 2 7 ,3 0 8             1 2 7 ,3 0 8           1 2 7 ,3 0 8
Wage Benefits                                 1 1 ,7 1 2              1 1 ,7 1 2            1 1 ,7 1 2               1 1 ,7 1 2             1 1 ,7 1 2
O ther E xpens es                                      0                       0                     0                        0                      0
T O TA L E XP E N SE S                      2 5 8 ,2 7 1            2 5 8 ,1 6 9          2 5 8 ,0 8 0             2 5 7 ,9 9 2           2 5 7 ,8 9 0

Operating Income                            1 0 9 ,8 3 8            1 0 9 ,9 4 0          1 1 0 ,0 2 9             1 1 0 ,1 1 7           1 1 0 ,2 1 9

Less L/C Interest                                      0                       0                    0                        0                      0

NET INCOME BFR TAX                          1 0 9 ,8 3 8            1 0 9 ,9 4 0          1 1 0 ,0 2 9             1 1 0 ,1 1 7           1 1 0 ,2 1 9

Less Tax Provision                            2 1 ,9 6 8              2 1 ,9 8 8            2 2 ,0 0 6               2 2 ,0 2 3             2 2 ,0 4 4

NET INCOME                                    8 7 ,8 7 0              8 7 ,9 5 2            8 8 ,0 2 3               8 8 ,0 9 4             8 8 ,1 7 5




                                                                                                                                                         46
NET INCOME

 SENSITIVITY A NA LYSIS - YEA R 3 - PRO-FORMA CA SH FLOW STA TEMENT


   NA ME: Sample Restaurant Business     PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                  Plan                                2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                O ptim istic
                                       P e ssim istic 1       P e ssim istic 2       P roje cte d         O ptim istic 1
                                                                                                                                     2
TOTAL SALES                                    5 2 6 ,0 0 8           5 2 6 ,0 0 8         5 2 6 ,0 0 8          5 2 6 ,0 0 8     5 2 6 ,0 0 8

C as h Sales                                   5 2 6 ,0 0 8           5 2 6 ,0 0 8         5 2 6 ,0 0 8          5 2 6 ,0 0 8     5 2 6 ,0 0 8
3 0 D ays R.O .A .                                        0                      0                    0                     0                0
6 0 D ays R.O .A .                                        0                      0                    0                     0                0
9 0 D ays R.O .A .                                        0                      0                    0                     0                0
O ther R.O .A .                                           0                      0                    0                     0                0
C ontributed C as h                                       0                      0                    0                     0                0
E quity                                                   0                      0                    0                     0                0
L oans /L eas es P roc eeds                               0                      0                    0                     0                0
D eprec iation (A dd Bac k)                      1 7 ,9 4 4             1 7 ,9 4 4           1 7 ,9 4 4            1 7 ,9 4 4       1 7 ,9 4 4
A c c ounts P ayable I nc reas e               2 0 0 ,1 1 3           2 0 0 ,0 6 2         2 0 0 ,0 1 8          1 9 9 ,9 7 4     1 9 9 ,9 2 2
T O TA L C A SH I N                            7 4 4 ,0 6 5           7 4 4 ,0 1 4         7 4 3 ,9 7 0          7 4 3 ,9 2 6     7 4 3 ,8 7 4

LESS:
I nventory P urc has es                        1 5 9 ,8 9 9           1 5 9 ,8 9 9         1 5 9 ,8 9 9          1 5 9 ,8 9 9     1 5 9 ,8 9 9
C as h E xpens es                              2 4 0 ,3 2 7           2 4 0 ,2 2 5         2 4 0 ,1 3 6          2 4 0 ,0 4 8     2 3 9 ,9 4 6
N on- C as h E xpens es                          1 7 ,9 4 4             1 7 ,9 4 4           1 7 ,9 4 4            1 7 ,9 4 4       1 7 ,9 4 4
A s s ets P urc has ed                                    0                      0                    0                     0                0
D ividends P aid                                   4 ,3 9 4               4 ,3 9 8             4 ,4 0 1              4 ,4 0 5         4 ,4 0 9
P rinc ipal - L oans /L eas es                   1 7 ,2 3 3             1 7 ,2 6 1           1 7 ,2 8 2            1 7 ,3 0 6       1 7 ,3 3 3
A c c ount P ayable D ec reas e                1 9 8 ,6 0 0           1 9 9 ,0 4 1         1 9 9 ,4 2 4          1 9 9 ,8 0 6     2 0 0 ,2 4 7
L /C I nteres t                                           0                      0                    0                     0                0
C ontr. C as h Repaid                                     0                      0                    0                     0                0
I nc ome Tax P aid                               2 1 ,9 6 8             2 1 ,9 8 8           2 2 ,0 0 6            2 2 ,0 2 3       2 2 ,0 4 4
TOTAL CASH OUT                                 6 6 0 ,3 6 5           6 6 0 ,7 5 6         6 6 1 ,0 9 2          6 6 1 ,4 3 1     6 6 1 ,8 2 2

N E T C A SH G A I N /L O SS                     8 3 ,7 0 0             8 3 ,2 5 8           8 2 ,8 7 8            8 2 ,4 9 5       8 2 ,0 5 2
C A SH AT STA RT                                 2 3 ,2 1 0             8 4 ,2 0 2         1 4 7 ,3 3 0          2 1 0 ,3 4 0     2 7 0 ,8 8 2
C U M U L AT I V E C A SH                      1 0 6 ,9 1 0           1 6 7 ,4 6 0         2 3 0 ,2 0 8          2 9 2 ,8 3 5     3 5 2 ,9 3 4
L E SS M I N . C A SH BA L .                     2 0 ,0 0 0             2 0 ,0 0 0           2 0 ,0 0 0            2 0 ,0 0 0       2 0 ,0 0 0
T O TA L L /C RE Q U I RE D                               0                      0                    0                     0                0

SURPLUS CASH                                   1 0 6 ,9 1 0           1 6 7 ,4 6 0         2 3 0 ,2 0 8          2 9 2 ,8 3 5     3 5 2 ,9 3 4


A C C T. RE C E I V A BL E                                0                      0                    0                     0               0
A C C T. P A Y A BL E                            1 6 ,6 7 6             1 6 ,6 7 2           1 6 ,6 6 8            1 6 ,6 6 5      1 6 ,6 6 0
I N V E N T O RY L E V E L                       2 4 ,0 0 0             2 4 ,0 0 0           2 4 ,0 0 0            2 4 ,0 0 0      2 4 ,0 0 0




                                                                                                                                                 47
 SENSITIVITY A NA LYSIS - YEA R 3 - PRO-FORMA BA LA NCE SHEET


   NA ME: Sample Restaurant Business               PERIOD: December 2012 - November                      DA TE PREPA RED: 08/27/2011
                  Plan                                          2013                                   (Unaudited - See Notice to Reader)
        P e ssim istic 1        P e ssim istic 2          P roje cte d          O ptim istic 1             O ptim istic 2
CURRENT ASSETS
C as h O n H and                         1 0 6 ,9 1 0            1 6 7 ,4 6 0           2 3 0 ,2 0 8               2 9 2 ,8 3 5    3 5 2 ,9 3 4
A c c ounts Rec eivable                             0                       0                      0                          0               0
I nventory                                 2 4 ,0 0 0              2 4 ,0 0 0             2 4 ,0 0 0                 2 4 ,0 0 0      2 4 ,0 0 0
O ther C urrent A s s ets                           0                       0                      0                          0               0
TOTAL CURRENT                            1 3 0 ,9 1 0            1 9 1 ,4 6 0           2 5 4 ,2 0 8               3 1 6 ,8 3 5    3 7 6 ,9 3 4
ASSETS
FIXED ASSETS
Building(s )                             1 5 0 ,0 0 1            1 5 0 ,0 0 1           1 5 0 ,0 0 1               1 5 0 ,0 0 1    1 5 0 ,0 0 1
Renovations / L eas ehold                  6 8 ,0 0 0              6 8 ,0 0 0             6 8 ,0 0 0                 6 8 ,0 0 0      6 8 ,0 0 0
I mp.
M anufac turing / Warehous e               5 4 ,5 0 0              5 4 ,5 0 0             5 4 ,5 0 0                 5 4 ,5 0 0      5 4 ,5 0 0
E quipment
A c c umulated D eprec iation              4 9 ,2 8 2              4 9 ,2 8 2             4 9 ,2 8 2                 4 9 ,2 8 2      4 9 ,2 8 2
TOTAL FIXED ASSETS                       2 2 3 ,2 1 9            2 2 3 ,2 1 9           2 2 3 ,2 1 9               2 2 3 ,2 1 9    2 2 3 ,2 1 9
TO TAL ASSETS                            3 5 4 ,1 2 9            4 1 4 ,6 7 9           4 7 7 ,4 2 7               5 4 0 ,0 5 4    6 0 0 ,1 5 3



CURRENT LIABILITIES
L ine of C redit U tilized                          0                       0                      0                          0               0
A c c ounts P ayable                       1 6 ,6 7 6              1 6 ,6 7 2             1 6 ,6 6 8                 1 6 ,6 6 5      1 6 ,6 6 0
C urrent P ortion of L .T.D .              1 8 ,3 9 0              1 8 ,4 0 7             1 8 ,4 1 8                 1 8 ,4 3 2      1 8 ,4 4 8
TOTAL CURRENT                              3 5 ,0 6 6              3 5 ,0 7 9             3 5 ,0 8 6                 3 5 ,0 9 7      3 5 ,1 0 8

LONG TERM DEBT
L oans /L eas es - s ee
                                         1 4 7 ,2 2 8            1 4 7 ,1 2 1           1 4 7 ,0 3 2               1 4 6 ,9 3 8    1 4 6 ,8 3 0
s c hedule
L es s C urrent P ortion of
                                           1 8 ,3 9 0              1 8 ,4 0 7             1 8 ,4 1 8                 1 8 ,4 3 2      1 8 ,4 4 8
L .T.D .
TOTAL LONG TERM                          1 2 8 ,8 3 8            1 2 8 ,7 1 4           1 2 8 ,6 1 4               1 2 8 ,5 0 6    1 2 8 ,3 8 2
DEBT
TOTAL LIABILITIES                        1 6 3 ,9 0 4            1 6 3 ,7 9 3           1 6 3 ,7 0 0               1 6 3 ,6 0 3    1 6 3 ,4 9 0

EQUITY
C ontributed C as h (SH L
                                           7 2 ,0 0 0              7 2 ,0 0 0             7 2 ,0 0 0                 7 2 ,0 0 0      7 2 ,0 0 0
L oans , etc )
Share P urc has e                          1 0 ,0 0 0              1 0 ,0 0 0             1 0 ,0 0 0                 1 0 ,0 0 0      1 0 ,0 0 0
Retained E arnings                         2 4 ,7 4 8              8 5 ,3 3 2           1 4 8 ,1 0 5               2 1 0 ,7 6 3    2 7 0 ,8 9 7
C urrent Year E arnings                  1 0 9 ,8 3 8            1 0 9 ,9 4 0           1 1 0 ,0 2 9               1 1 0 ,1 1 7    1 1 0 ,2 1 9
L es s D ividends                            4 ,3 9 4                4 ,3 9 8               4 ,4 0 1                   4 ,4 0 5        4 ,4 0 9
L es s I nc ome Tax                        2 1 ,9 6 8              2 1 ,9 8 8             2 2 ,0 0 6                 2 2 ,0 2 3      2 2 ,0 4 4
E quity - O ther                                    0                       0                      0                          0               0
TOTAL EQUITY                             1 9 0 ,2 2 4            2 5 0 ,8 8 6           3 1 3 ,7 2 7               3 7 6 ,4 5 2    4 3 6 ,6 6 3
TO TAL LIABILITIES &                     3 5 4 ,1 2 8            4 1 4 ,6 7 9           4 7 7 ,4 2 7               5 4 0 ,0 5 5    6 0 0 ,1 5 3
EQ UITY




                                                                                                                                                  48
 SENSITIVITY A NA LYSIS - YEA R 3 - RA TIO A NA LYSIS


  NA ME: Sample Restaurant Business              PERIOD: December 2012 - November                     DA TE PREPA RED: 08/27/2011
                 Plan                                         2013                                  (Unaudited - See Notice to Reader)
                                                                                                                                           O ptim istic
                                                   P e ssim istic 1       P e ssim istic 2       P roje cte d        O ptim istic 1
                                                                                                                                                2
C O ST O F GO O DS SO LD (%)                                 3 0 .0 %               3 0 .0 %             3 0 .0 %             3 0 .0 %        3 0 .0 %


GR O SS MAR GIN (%)                                          7 0 .0 %               7 0 .0 %             7 0 .0 %             7 0 .0 %        7 0 .0 %


TO TAL EXP ENSES TO SALES (%)                                4 9 .1 %               4 9 .1 %             4 9 .1 %             4 9 .0 %        4 9 .0 %


NET P R O FIT BFR . TAX TO SALES (%)                         2 0 .9 %               2 0 .9 %             2 0 .9 %             2 0 .9 %        2 1 .0 %


C UR R ENT R ATIO                                             3 .7 : 1               5 .5 : 1            7 .2 : 1              9 .0 : 1      1 0 .7 : 1


Q UIC K R ATIO                                                3 .0 : 1               4 .8 : 1            6 .6 : 1              8 .3 : 1      1 0 .1 : 1


A/R C O LLEC TIO N P ER IO D (DAYS)                             0 :1                   0 :1                 0 :1                 0 :1            0 :1


SALES TO EQ UITY                                              2 .8 : 1               2 .1 : 1            1 .7 : 1              1 .4 : 1        1 .2 : 1


FIXED ASSETS TO EQ UITY                                       1 .2 : 1               0 .9 : 1            0 .7 : 1              0 .6 : 1        0 .5 : 1


C UR R ENT DEBT TO EQ UITY                                    0 .2 : 1               0 .1 : 1            0 .1 : 1              0 .1 : 1        0 .1 : 1


TO TAL DEBT TO EQ UITY                                        0 .9 : 1               0 .7 : 1            0 .5 : 1              0 .4 : 1        0 .4 : 1


R ETUR N O N INVESTMENT AFTER TAX (%)                      1 0 7 .2 %             1 0 7 .3 %           1 0 7 .3 %           1 0 7 .4 %       1 0 7 .5 %


R ETUR N O N NET W O R TH AFTER TAX (%)                      4 6 .2 %               3 5 .1 %             2 8 .1 %             2 3 .4 %        2 0 .2 %


P LAN SALES VO LUME                                        5 2 6 ,0 0 8           5 2 6 ,0 0 8        5 2 6 ,0 0 8          5 2 6 ,0 0 8    5 2 6 ,0 0 8


BR EAK EVEN SALES VO LUME
INC LUDES TO TAL EXP ENSES (INC L.
DEP R EC IATIO N), P LUS L/C INTER EST, P LUS
                                                           3 6 8 ,9 5 9           3 6 8 ,8 1 3        3 6 8 ,6 8 6          3 6 8 ,5 6 0    3 6 8 ,4 1 4
LO AN P R INC IP LE P AYMENTS, P LUS O W NER S
DR AW O R DIVIDENDS BY THE GR O SS
MAR GIN P ER C ENTAGE

AVER AGE MO NTHLY BR EAK EVEN SALES                         3 0 ,7 4 7             3 0 ,7 3 4           3 0 ,7 2 4           3 0 ,7 1 3       3 0 ,7 0 1
VO LUME

INVENTO R Y TUR NO VER (TIMES)                                  7 :1                   7 :1                 7 :1                 7 :1            7 :1




                                                                                                                                                           49
 PERSONA L FINA NCIA L STA TEMENT - John Doe - PA GE 1 (A s of 08/27/2011)

Complete this form for: (1) each proprietor, or (2) each limited partner who owns 20% or more interest and each general
partner, or (3) each stockholder owning 20% or more of voting stock, or (4) any person or entiity providing a guaranty on
the loan.

N ame                             John Doe                                                     Bus ines s P hone

Res idenc e A ddres s             418 He dge W a y                                             Res idenc e P hone                               555-555-5555

A ddres s                         Los Ange le s, C a lifornia 55555

                                                                                               C urrent E mployer
Bus ines s N ame of                                                                                                              Sa m ple R e sta ura nt
A pplic ant/Borrower
                                  Sa m ple R e sta ura nt Busine ss P la n                     if other than Bus ines s
                                                                                                                                 Busine ss P la n
                                                                                               N ame


                                    Assets                                                                      Liabilities
 C as h on hand & in Banks                                            25200       A c c ounts P ayable                                                 1200
 Savings A c c ounts                                                  52000       N otes P ayable to Banks and O thers                                    0
 I RA or O ther Retirement                                                        I ns tallment A c c ount (A uto)                                     6540
                                                                     106000
 A c c ount                                                                                                Mo. P a ym e nts -- 219
 A c c ounts & N otes                                                             C redit C ards                                                       5500
                                                                              0
 Rec eivable
                                                                                                             Mo. P a ym e nts -- 80
 L ife I ns uranc e - C as h
                                                                              0   L oan on L ife I ns uranc e
 Surrender V alue
                                                                                  M ortgages on Real E s tate                                         84000
 Stoc ks and Bonds                                                        0
                                                                                  U npaid Taxes                                                           0
 Real E s tate                                                       250000
                                                                                  O ther L iabilities                                                     0
 A utomobile - P res ent
                                                                      23000       Total L iabilities                                                  97240
 V alue
 O ther A s s ets                                                             0                                          N E T WO RT H               358960


                Total A s s ets                                      456200




Section 1. Source of Income
 Salary                                                              68000
 N et I nves tment I nc ome                                               0                              This se ction le ft bla nk
 Real E s tate I nc ome                                                 680
 O ther I nc ome                                                          0


Description of Other Income in Section 1
* Alim ony or child support pa ym e nts ne e d not be disclose d in "O the r Incom e " unle ss it is de sire d to ha ve such pa ym e nts
counte d towa rd tota l incom e

Section 2. Note Payable to Banks and Others. (Use attachments if necessary. Each attachment must be identified as
a part of this statement and signed.)
Na m e a nd Addre ss of Note holde rs(s)             Am ount O wing      O rigina l Am ount        Monthly P a ym e nt      Inte re st R a te    Se cure d By



Section 3. Stocks and Bonds. (Use attachments if necessary. Each attachment must be identified as a part of this
statement and signed.)
Num be r of Sha re s                   Na m e of Se curitie s                 C ost     Ma rk e t Va lue              Da te of Acquisition



Section 4. Stock in Privately Held Companies. (Use attachments if necessary. Each attachment must be identified as
a part of this statement and signed.)
C om pa ny Na m e          Num be r of Sha re s                        Am ount Inve ste d                    Estim a te d Ma rk e t Va lue




                                                                                                                                                                50
 PERSONA L FINA NCIA L STA TEMENT - John Doe - PA GE 2



Section 5. Real Estate Owned. (List each parcel separately. Each attachment must be identified as a part of this
statement and signed.)
 Type O f P rope rty                                                                          House
 Addre ss                                                                                     som e whe re
 Da te P urcha se d                                                                           2001
 O rigina l C ost                                                                             150000
 P re se nt Ma rk e t Va lue                                                                  250000
 Na m e & Addre ss of Mortga ge Holde r                                                       he re




 Mortga ge Acct Num be r                                                                      444444
 Mortga ge Ba la nce                                                                          84000
 Monthly P a ym e nt Am ount                                                                  618
Section 6. Other Personal Property and Other Assets. (Describe, and if any is pledged as security, state name and
address of lien holder, amount of lien, terms of payment and if delinquent, describe delinquency.)
2010 Ford Ve ntura



Section 7. Accounts and Notes Receivable. (Use attachments if necessary. Each attachment must be identified as a
part of this statement and signed.)
From W hom O wing               Ba la nce O wing         O rigina l Am ount          O rigina l Da te        Due Da te



Section 8. Unpaid Taxes (Describe in detail, as to type, to whom payable, when due, amount, and to what property, if
any, a tax lien attaches.)



Section 9. Other Liabilities. (Describe in detail.)
loa n on Ve ntura



Section 10. Life Insurance Held. (Give face amount and cash surrender value of policies - name of insurance company
and beneficiaries.)



Signa ture                                                     Da te                    SSN/SIN




                                                                                                                         51

								
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