Business simulation and report

profileEsthercytt
ACCT1002AsssignmentV6.xlsx
Home>Business & Finance homework help>Accounting homework help>Business simulation and report

Student Details I

First Name:
Last Name:
Student ID:
As part of your Business Simulation and report assessment, you will be required to play this simulation game where you will be setting up your own business. In the initial few tabs, you will need to make certain key decisions to do with the business setup and operations. You can then assess the performance of your business based on your inputs in the various reports that follows. Please note that maximizing profit is not the goal of this simulation, although you are free to do so if you wish
IMPORTANT 1: The Business Simulation will NOT work on iPads. You will need to use a PC or Mac IMPORTANT 2 : You MUST to use Excel to ensure the simulation functions properly (Not Numbers, OpenOffice or other software). All curtin students have free access to Office 365 provided by the university. See https://students.curtin.edu.au/essentials/it/software/ for more details.
Unless otherwise stated, images were taken from https://www.freepik.com/
© Curtin University, 2020. Please contact Wahseem Soobratty for distribution.
042105260500

Faculty of Business and Law

ACCT1002: BUSINESS SIMULATION

Student Details II

Age Group selections Country Years experience
Age Group 1 Below 17 1 Australia 0 to 1 year
2 17-21 Malaysia 1 to 3 years
Country 3 22-26 3 Mauritius 4 to 6 years
4 27-31 4 Singapore 6 years and above
City 5 Above 31 5 United Arab Emirates
6 Other
Have you ever worked in the hospitality / food & beverage industry?
If YES:
In what capacity?
How many years experience?
IMPORTANT NOTES BEFORE YOU BEGIN:
1) AS A REMINDER, NUMBERS DISPLAYED IN (BRACKETS) ARE NEGATIVE NUMBERS. IE: (1000) MEANS -1000
2) TO NAVIGATE BETWEEN TABS, USE THE TABS BELOW. HOWEVER WE HAVE ALSO SET UP THE 'WATCH WINDOW' TO CERTAIN TABS TO ALLOW JUMPING BETWEEN TABS. TO TURN ON 'WATCH WINDOW', GO TO THE FORMULAS TAB (ABOVE)

Yes

No

Rather not say

STUDENT DETAILS

Faculty of Business and Law

Business Setup

Please enter your business name:
What is the primary product will you sell?
What type of business will you operate? Startup Costs $120,000. No existing customer base, but flexibility allows potentially faster growth in customers in future months. Base monthly sales of 1800 Burgers
Startup Costs $340,000. Comes with an established customer base but this comes at a higher purchase price. Base monthly sales of 5200 Burgers
Startup Costs $500,000 . Widely recognised brand but also requires a monthly fee of $4,500. SOME PRICES ARE FIXED BY THE FRANCHISOR. Base monthly sales of 8400 Burgers
Where will this business be located? Rent = $28,000 per month. Medium foot traffic. Can result in a moderate boost in sales. Sales generally consistent from week to week. Some local competition.
Rent = $55,000 per month. High foot traffic. Can result in a good boost in sales. Monthly sales vary by time of the year. Higher nearby competition
Rent = $7,000 per month. Customers are predominantly those living in the local area

Burgers

Kebabs

Pizza

Start a new Sole Trader

Buy an existing company

Go with an existing fast food franchise

City CBD Area

Foodcourt in a large shopping centre

Suburban retail area

BUSINESS SETUP

Faculty of Business and Law

Business Decisions

Food price
How much will you charge for your Burgers? A lower price may result in a boost to sales volume
(Pick a value between $5.00 - $20.00)
Price must be atleast $1 higher than ingredient spending (below)
$10.00 NOTE: AS YOU ARE A FRANCHISE THIS IS FIXED AT $10
Manual Override: If the slider bar above does not work, you may enter a value here
HINT: THE RELATIONSHIP BETWEEN PRICE (ABOVE) AND INGREDIENT SPENDING (BELOW) WILL HAVE THE BIGGEST IMPACT ON POTENTIAL PROFITS
Ingredient Quality
How much will you spend on ingredients for each of your Burgers? If there is too much of a discrepancy between ingredient spending and Burgers cost, sales will be impacted, however well priced Burgers with quality ingredients will boost sales volume
(Pick a value between $2.00 - $8.00)
$3.00 NOTE: AS YOU ARE A FRANCHISE THIS IS FIXED AT $3
Manual Override: If the slider bar above does not work, you may enter a value here
Staff Wages
Staff will automatically be hired proportional to sales. How much will you pay staff per hour? Wages will impact employee turnover, which will have an impact on their level of training and efficiency, influencing initial sales and sales growth
(Pick a value between $20 - $50)
(The average wage for food and beverage staff is $32)
$32/hr 0% boost to base sales (Additive with other factors)
Manual Override: If the slider bar above does not work, you may enter a value here
Kitchen Equipment
You will need equipment for your kitchens. After approaching several suppliers, you have received four suitable bids. These are complete packages. Costs include purchase and installation of Grills, Hot and Cold Storage, HVAC and Sinks.
(Please choose one of the following package you would like to purchase)
The number of required packages will be automatically calculated and acquired based on sales
Purchase Cost $21,000 $17,000 $32,000 $13,000
Lifespan 15 years 10 years 17 years 8 years
Monthly Production Capacity 6000 Burgers 5500 Burgers 7500 Burgers 4000 Burgers
Monthly Running Costs $1200 per month $1000 per month $1100 per month $800 per month

Breakdown

based on Price

Variable Costs Contribution Margin 3 7

Kitchens R Us Pty Ltd

Aussie Cooktops & Catering PLC

Industrial Scale LLC

Dapur Komersial Sdn Bhd

BUSINESS DECISIONS

Faculty of Business and Law

Advertising

Target Market
Your Target market will influence the sales bonus from your designated pricing (Previous Tab). This does not mean other customer types will not buy your food. Your target market will also affect which types of advertising (below) will be more effective
The most price conscious. Has a high preference on cheaper food. Demand quickly falls away when prices rise too high. Prefers suburban areas and shopping centres
Includes high school students, polytechnic/university students and apprentice tradespeople. Has a higher disposable income compared to young families, but still look out for cheap meals. No location bonus
Willing to spend more money on higher cost & higher quality foods. Will still indulge in cheaper foods too. Most work in City CBD areas.
No focus will result on no particular bonus or penalty with pricing, advertising or other decisions
Marketing (Monthly spending) Source: Designed by macrovector / Freepik
You will now be able to spend money on a variety of advertising mediums. Each will have an impact on sales independent of the others
For all below decisions, POSITIVE whole numbers must be entered
NOTE: You MAY choose to spend ZERO on Advertising/Marketing. This will not impact your grade. All are optional
Television Advertising (Including streamed/catchup TV)
Production Cost (One-off) Maximum: $100,000 Production Cost will affect the quality of the advertisement. This is a one-off cost
$0 As you are a franchise, production is done by the franchisor. You will not need to pay any fees
Manual Override: If the slider bar above does not work, you may enter a value here
Monthly Network Spending (Cost to show on TV) Maximum $900,000/mth Ads cost money per showing. TV requires the highest spending but potentially reaches the most audience members
$5,000 Costs differ depending on timeslot and range from a couple hundred to a few thousand dollars per 15sec showing
Manual Override: If the slider bar above does not work, you may enter a value here (Rounded to the nearest $9000)
Average cost of each showing = $300 As you are a franchise, you are obligated to pay $5000 monthly for TV advertising
Advertisement will show 10 times per day TV advertising has a bonus effect on Children/Young Families as Children are impressionable to ads
Effect: 0% boost to base sales (Additive with other factors) TV advertising has a penalty for Teenagers/Young Adults as they are not watching traditional media as much
Radio Advertising
Production Cost (One-off) Maximum $6,000 Radio advertising is considerably cheaper than TV. Production Cost will affect the quality of the advertisement.
$0 As you are a franchise, production is done by the franchisor. You will not need to pay any fees
Manual Override: If the slider bar above does not work, you may enter a value here
Monthly Network Spending (Cost to broadcast on radio) Maximum $60,000/mth Ads cost money per showing. Radio advertising costs less than TV but still reaches a decent audience
$500 Costs differ depending on timeslot and range from a couple hundred to a few thousand dollars per 15sec segment
Manual Override: If the slider bar above does not work, you may enter a value here (Rounded to the nearest $600)
Average cost of each broadcast = $20 As you are a franchise, you are obligated to pay $500 monthly for Radio advertising
Advertisement will broadcast 20 times per day Radio advertising has a bonus effect on Professional/Working Adults usually during commutes to work
Effect: 0% boost to base sales (Additive with other factors) Radio advertising has a penalty for Children/Young Families as Children do not consume much radio media
Print Advertising (Magazines, Newspapers, Signs, Billboards, Public Transport)
Monthly Spending. Maximum $200,000/mth Print advertising covers a wide range of different media and can range from very cheap newspaper ads to whole catalogues and large billboards
$1,000 The extensive range of options allows companies to customise where and when to target their audience in the most effective ways
Manual Override: If the slider bar above does not work, you may enter a value here (Rounded to the nearest $100)
Effect: 30% boost to base sales (Additive with other factors) Print advertising has a small penalty for Children/Young Families as they cannot always read, but often still recognise iconography & logos
As you are a franchise, you are obligated to pay $1000 monthly for Print advertising
Online Presence: Website/Social Media & Search Engine advertising (Eg: Google & Google Map searches)
Monthly Spending. Maximum $5,000/mth Maintaining your own website allows customers to view your menus and specials from a dedicated site. It also allows direct communication with potential customers
$200 Search engine hits have also become very important to digital presence. Reviews from the public also need monitoring to shape your reputation
Manual Override: If the slider bar above does not work, you may enter a value here (Rounded to the nearest $50)
Effect: 16% boost to base sales (Additive with other factors) As you are a franchise, you are obligated to pay $200 monthly for Online Presence
Targeted Internet Advertising (Eg: Facebook, Youtube & Reddit advertisements)
Monthly Spending. Maximum $200,000/mth Using user data and tracking browsing history, internet companies have been able to increasingly target the right audiences with the right ads
$500 As you are a franchise, you are obligated to pay $500 monthly for Print advertising
Manual Override: If the slider bar above does not work, you may enter a value here (Rounded to the nearest $1000)
Effect: 51% boost to base sales (Additive with other factors) Targeted Internet advertising has a penalty for Teenagers/Young Adults due to the increasing uptake of ad blockers and "Do not track" privacy settings
Targeted Internet advertising has a small penalty for Children/Young Families due to the lower number of devices and use of parental settings

Children/ Young Families

Teenagers/Young Adults

Professionals/Working Adults

No Focus

Marketing & Advertising

Faculty of Business and Law

Capital Investments

Please now decide on further Capital Investments you would like to make. Each is optional Source: https://glamox.com/gsx/solutions/industry-cold-storage-and-freezing-rooms
Walk-in Cold Storage/Freezer
A large walk-in cool room will keep produce fresh for longer, reducing product waste. It will also allow you to store larger amounts of produce, allowing you to bulk-buy product at a discount. The Cool Room will have an estimated lifespan of 20 years
Initial Cost = $100,000. Running Cost = $1,000 per month. -3% reduction in food purchase cost. Depreciation = $5,000/yr
No Changes
Food Display Cabinets
Your choice of food display cabinets will entice customers. A larger cabinet will allow you to display more product. The extra space will also allow faster food service. Display Cabinets will have an estimated lifepsan of 10 years
$2,500 per 5000 Burgers sales. No other effects. Depreciation = $250/yr each
$8,500 per 5000 Burgers sales. +500 Initial Sales. +3% increase to sales growth. Depreciation = $850/yr each
$18,000 per 5000 Burgers sales. +1000 Initial Sales. +5% increase to sales growth. Depreciation = $1,800/yr each
Delivery Services
Lower Sales and Sales growth as some potential customers want deliveries
Vehicle Cost = $15,000 for every 3000 delivery sales per month. Delivery costs covered by a delivery fee. 10% of sales will be delivery Cars are branded, improving local exposure. Delivery convenience also increases growth. +12% sales growth (additive) Vehicles will have an estimated life of 10 years
$1.50 increase in food costs for 'Delivery Sales' to reimburse drivers 10% of sales will be delivery Convenience of deliveries improves sales growth over time. +8% sales growth (additive)
Greatly increases exposure which will increase sales growth over time. +35% sales growth (additive) 20% of sales will be delivery 25% of revenue from 'Delivery sales' will be paid in fees to delivery service

Invest in a Cool Room

Don’t invest

Small Display Cabinets

Medium Display Cabinets

Large Display Cabinets

No Delivery Service

In-house Delivery Service - Company Car

In-house Delivery Service - Driver's Private Car

Contract to a Delivery Service

CAPITAL INVESTMENTS

Faculty of Business and Law

Financing

Now that you have made all necessary decisions in regards to setting up and equipping your business, the total capital, which you will need to raise is $766,949. As a MINIMUM, this is the estimated amount required to ensure you do not go into deficit in the Preliminary Cash Budget. Please organise your financing from the options below
Personal Savings MAXIMUM $100,000 (This will be your opening Cash Balance)
$100,000
Manual Override: If the slider bar above does not work, you may enter a value here
Bank Loan Amount (MINIMUM = $50,000 | MAXIMUM = $500,000) You still need to raise $616,949. If you do not meet this requirement, you will lose marks
$50,000 Yearly Interest will be $2,300
Manual Override: If the slider bar above does not work, you may enter a value here
Taking out a loan will increase the necessary capital requirement
Term of the loan (Between 3 yrs to 30 years)
Interest rate will be 4.6% p.a. Monthly Repayments will be $1,489.58
3 years Total Repayments will be $53,625
Manual Override: If the slider bar above does not work, you may enter a value here
(Rounded to nearest year)
Private Investment Profits will be shared in proportion with your and their investment
Amount (MINIMUM = $0 | MAXIMUM = $2,000,000) 0% of profits will go to investors
$0 100% of profits will go to you
Manual Override: If the slider bar above does not work, you may enter a value here
Additional Information
* Your company will keep approximately 7 days of inventory on hand at all times
* Utilities, Rent, Insurance, Marketing, Wages & Salaries expenses will be paid for ONE MONTH AFTER they fall due. All other expenses will be paid for immediately
* From experience, approximately 70% of Sales are in Cash and 30% of Sales are on Credit
* If your Cash Balance falls below Zero during any month, an emergency loan will be taken out at the beginning of the following month (Repayment terms will be as per your settings above)
Investor Capital Bank Loan Personal Capital Still required 0 50000 100000 616949

FINANCING

Faculty of Business and Law

2019 6-mth Cash Budget

UNNAMED
Monthly cash budget
For the 6 months ended 30th June 2019
January February March April May June Sub-Totals
Cash Receipts $ $ $ $ $ $ $
Bank Loan 50,000.00 50,000.00
Private Investment - 0 - 0
Cash Sales 159,845.00 173,474.00 149,324.00 189,931.00 202,216.00 155,785.00 1,030,575.00
Credit Sales 13,701.00 49,121.70 70,523.70 70,581.60 77,231.10 81,104.70 362,263.80
Emergency Loan 367,000.00 - 0 - 0 - 0 - 0 - 0
Total Cash Receipts 223,546.00 589,595.70 219,847.70 260,512.60 279,447.10 236,889.70 1,809,838.80
Cash Payments
Startup Costs 500,000.00 500,000.00
Food Purchases 87,091.50 71,758.50 68,346.75 82,715.25 81,689.25 71,124.75 462,726.00
Returns and Refunds 913.00 1,278.00 853.00 1,085.00 1,156.00 890.00 6,175.00
Rent Expense - 0 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 140,000.00
Utilities Expense - 0 4,800.00 6,000.00 6,000.00 6,000.00 6,000.00 28,800.00
Insurance Expense - 0 300.00 300.00 300.00 300.00 300.00 1,500.00
Marketing Expense - 0 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 36,000.00
Salaries Expense: Shop manager (Fixed cost) - 0 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 34,000.00
Wages Expense: - 0 51,200.00 56,320.00 51,200.00 61,440.00 61,440.00 281,600.00
Loan Repayment (Interest and Principle) 1,489.58 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 63,605.08
Cool Room Purchase - 0 - 0
Display Cabinet Purchases 12,500.00 - 0 - 0 2,500.00 - 0 - 0 15,000.00
Kitchen Equipment Purchases 84,000.00 21,000.00 - 0 - 0 - 0 - 0 105,000.00
Franchising Cost 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 27,000.00
- 0
Total Cash Payments 690,494.08 209,259.60 190,742.85 202,723.35 209,508.35 198,677.85 1,701,406.08
Deficit / Surplus (466,948.08) 380,336.10 29,104.85 57,789.25 69,938.75 38,211.85 108,432.72
Opening Balance 100,000.00 (366,948.08) 13,388.02 42,492.87 100,282.12 170,220.87 100,000.00
Closing Balance (366,948.08) 13,388.02 42,492.87 100,282.12 170,220.87 208,432.72 208,432.72
Owner Investment $ 100,000.00
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Cash Payment Breakdown

Startup Costs Food Purchases Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (Fixed cost) Wages Expense: Loan Repayment (Interest and Principle) Cool Room Purchase Display Cabinet Purchases Kitchen Equipment Purchases Franchising Cost 500000 462726 6175 140000 28800 1500 36000 34000 281600 63605.079999999994 0 15000 105000 27000 0

Cash Receipts Breakdown

Bank Loan Private Investment Cash Sales Credit Sales Owner Investment 50000 0 1030575 362263.8 100000

Diversification

It is now the 1st of July, and you have been operating UNNAMED for 6 months. You are now looking at diversifying your products to boost sales. To diversify products and boost sales growth, UNNAMED will start selling side dishes
Please select a side dish
Almost a staple for some. Many orders may want to have a side of chips.
Cost per serve (including preparation and packaging)= $1.40
Cost per deep fryer = $4,000. Deep fryers have a useful life of 10 years
Monthly production capacity per deep fryer = 10,000 per month
Deep fryers will automatically be purchased depending on predicted sales
Less popular and for the more health conscious. Has a shorter shelf life, resulting in a higher cost per unit to ensure freshness. However does not require investment in any new special items
Cost per serve (including preparation and packaging)= $2.00
A long time favourite. Should sell in moderate numbers. Has a good profit per unit. Requires investment in new conveyer ovens.
Cost per serve (including preparation and packaging)= $1.20
Cost per conveyer oven = $600. Conveyor Ovens have a useful life of 10 years
Monthly production capacity per conveyer oven = 4,000 per month
Conveyer ovens will automatically be purchased depending on predicted sales
How much will you charge for each serve of Hot Chips? A cheaper price will result in higher sales (Choose a value between $3.00 - $8.00) Source: https://www.foodnetwork.com/recipes/food-network-kitchen/the-best-garlic-bread-7194218
$4.00 It is estimated that 50.73% of customers will buy Hot Chips
Manual Override: If the slider bar above does not work, you may enter a value here
Extra employees will be automatically hired as necessary and will be paid at the earlier set hourly rate of $32/hr

Hot Chips

Fresh Salad

Garlic Bread

DIVERSIFICATION

Faculty of Business and Law

2019 Sales Data

UNNAMED
Sales Data
Sales by Servings
January February March April May June July August September October November December TOTAL
TOTAL Servings of Burgers 22,835 24,782 21,332 27,133 28,888 22,255 28,068 26,856 22,746 28,565 31,540 40,263 325,263
TOTAL Servings of Hot Chips 14,239 13,624 11,539 14,491 16,000 20,426 90,319
Servings of Burgers (Dine-in & Takeaway) 22,835 24,782 21,332 27,133 28,888 22,255 28,068 26,856 22,746 28,565 31,540 40,263 325,263
Servings of Burgers (Deliveries) 0 0 0 0 0 0 0 0 0 0 0 0 0
Servings of Hot Chips (Dine-in & Takeaway) 14,239 13,624 11,539 14,491 16,000 20,426 90,319
Servings of Hot Chips (Deliveries) 0 0 0 0 0 0 0
Average daily Burgers Sales 737 885 688 904 932 742 905 866 758 921 1,051 1,299 891
Average daily Hot Chips Sales 459 439 385 467 533 659 247
Sales by Revenue
January February March April May June July August September October November December TOTAL
$ $ $ $ $ $ $ $ $ $ $ $ $
Sales of Burgers (Cash Sales) 159,845.00 173,474.00 149,324.00 189,931.00 202,216.00 155,785.00 196,476.00 187,992.00 159,222.00 199,955.00 220,780.00 281,841.00 2,276,841.00
Sales of Burgers (Credit Sales) 68,505.00 74,346.00 63,996.00 81,399.00 86,664.00 66,765.00 84,204.00 80,568.00 68,238.00 85,695.00 94,620.00 120,789.00 975,789.00
Sales of Hot Chips (Cash Sales) 39,869.20 38,147.20 32,309.20 40,574.80 44,800.00 57,192.80 252,893.20
Sales of Hot Chips (Credit Sales) 17,086.80 16,348.80 13,846.80 17,389.20 19,200.00 24,511.20 108,382.80
TOTAL Sales Revenue 228,350.00 247,820.00 213,320.00 271,330.00 288,880.00 222,550.00 337,636.00 323,056.00 273,616.00 343,614.00 379,400.00 484,334.00 3,613,906.00
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Sales Data by Servings

TOTAL Servings of Burgers January February March April May June July August September October November December 22835 24782 21332 27133 28888 22255 28068 26856 22746 28565 31540 40263 TOTAL Servings of Hot Chips January February March April May June July August September October November December 14239 13624 11539 14491 16000 20426

2019 Schedule of AC

UNNAMED UNNAMED
COMBINED Schedule of Accounts Receivable Schedule of Accounts Receivable for Burgers
For the year ended 31st December 2019 For the year ended 31st December 2019
Credit Sales Anticipated Cash Receipts Anticipated Cash Receipts
January February March April May June July August September October November December January February Credit Sales January February March April May June July August September October November December January February
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
January 68,505.00 13,701.00 34,252.50 20,551.50 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 January 68,505.00 13,701.00 34,252.50 20,551.50 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
February 74,346.00 - 0 14,869.20 37,173.00 22,303.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 February 74,346.00 - 0 14,869.20 37,173.00 22,303.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
March 63,996.00 - 0 - 0 12,799.20 31,998.00 19,198.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 March 63,996.00 - 0 - 0 12,799.20 31,998.00 19,198.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
April 81,399.00 - 0 - 0 - 0 16,279.80 40,699.50 24,419.70 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 April 81,399.00 - 0 - 0 - 0 16,279.80 40,699.50 24,419.70 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
May 86,664.00 - 0 - 0 - 0 - 0 17,332.80 43,332.00 25,999.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 May 86,664.00 - 0 - 0 - 0 - 0 17,332.80 43,332.00 25,999.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0
June 66,765.00 - 0 - 0 - 0 - 0 - 0 13,353.00 33,382.50 20,029.50 - 0 - 0 - 0 - 0 - 0 - 0 June 66,765.00 - 0 - 0 - 0 - 0 - 0 13,353.00 33,382.50 20,029.50 - 0 - 0 - 0 - 0 - 0 - 0
July 101,290.80 - 0 - 0 - 0 - 0 - 0 - 0 20,258.16 50,645.40 30,387.24 - 0 - 0 - 0 - 0 - 0 July 84,204.00 - 0 - 0 - 0 - 0 - 0 - 0 16,840.80 42,102.00 25,261.20 - 0 - 0 - 0 - 0 - 0
August 96,916.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 19,383.36 48,458.40 29,075.04 - 0 - 0 - 0 - 0 August 80,568.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 16,113.60 40,284.00 24,170.40 - 0 - 0 - 0 - 0
September 82,084.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 16,416.96 41,042.40 24,625.44 - 0 - 0 - 0 September 68,238.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 13,647.60 34,119.00 20,471.40 - 0 - 0 - 0
October 103,084.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 20,616.84 51,542.10 30,925.26 - 0 - 0 October 85,695.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 17,139.00 42,847.50 25,708.50 - 0 - 0
November 113,820.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 22,764.00 56,910.00 34,146.00 - 0 November 94,620.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 18,924.00 47,310.00 28,386.00 - 0
December 145,300.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 29,060.04 72,650.10 43,590.06 December 120,789.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 24,157.80 60,394.50 36,236.70
TOTALS 1,084,171.80 13,701.00 49,121.70 70,523.70 70,581.60 77,231.10 81,104.70 79,639.86 90,058.26 95,262.60 90,734.28 98,931.54 116,895.30 106,796.10 43,590.06 TOTALS 975,789.00 13,701.00 49,121.70 70,523.70 70,581.60 77,231.10 81,104.70 76,222.50 78,245.10 79,192.80 75,428.40 82,242.90 97,176.30 88,780.50 36,236.70
68505.00 74346.00 63996.00 81399.00 86664.00 66765.00 101290.80 96916.80 82084.80 103084.20 113820.00 145300.20
COMBINED Average Accounts Receivable 90,347.65 Average Burgers Accounts Receivable 81,315.75
Net Credit Sales 1,084,171.80
UNNAMED
*From experience: Schedule of Accounts Receivable for Hot Chips
20% of Credit Sales are collected in the month of Sale For the year ended 31st December 2019
50% of Credit Sales are collected in the month following Sale Anticipated Cash Receipts
30% of Credit Sales are collected two months after Sale Credit Sales January February March April May June July August September October November December January February
$ $ $ $ $ $ $ $ $ $ $ $ $ $
January - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949 February - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
March - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
April - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
May - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
June - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
July 17,086.80 - 0 - 0 - 0 - 0 - 0 - 0 3,417.36 8,543.40 5,126.04 - 0 - 0 - 0 - 0 - 0
August 16,348.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 3,269.76 8,174.40 4,904.64 - 0 - 0 - 0 - 0
September 13,846.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,769.36 6,923.40 4,154.04 - 0 - 0 - 0
October 17,389.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 3,477.84 8,694.60 5,216.76 - 0 - 0
November 19,200.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 3,840.00 9,600.00 5,760.00 - 0
December 24,511.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 4,902.24 12,255.60 7,353.36
TOTALS 108,382.80 - 0 - 0 - 0 - 0 - 0 - 0 3,417.36 11,813.16 16,069.80 15,305.88 16,688.64 19,719.00 18,015.60 7,353.36
Average Hot Chips Accounts Receivable 9,031.90

Credit Sales and Cash receipts from Credit Sales

Credit Sales January February March April May June July August September October November December January February 68505 74346 63996 81399 86664 66765 101290.8 96916.800000000003 82084.800000000003 103084.2 113820 145300.20000000001 Cash Receipts from Credit Sales January February March April May June July August September October November December January February 13701 49121.7 70523.7 70581.600000000006 77231.100000000006 81104.7 79639.86 90058.26 95262.6 90734.28 98931.54 116895.30000000002

2019 Full Cash Budget

UNNAMED
Monthly cash budget
For the year ended 31st December 2019
Owner Investment $ 100,000.00
January February March April May June July August September October November December Total
Cash Receipts $ $ $ $ $ $ $ $ $ $ $ $ $
Borrowing 50,000.00 50,000.00
Private Investment - 0 - 0
Cash Sales (Burgers) 159,845.00 173,474.00 149,324.00 189,931.00 202,216.00 155,785.00 196,476.00 187,992.00 159,222.00 199,955.00 220,780.00 281,841.00 2,276,841.00
Credit Sales (Burgers) 13,701.00 49,121.70 70,523.70 70,581.60 77,231.10 81,104.70 76,222.50 78,245.10 79,192.80 75,428.40 82,242.90 97,176.30 850,771.80
Cash Sales (Hot Chips) - 0 - 0 - 0 - 0 - 0 - 0 39,869.20 38,147.20 32,309.20 40,574.80 44,800.00 57,192.80 252,893.20
Credit Sales (Hot Chips) - 0 - 0 - 0 - 0 - 0 - 0 3,417.36 11,813.16 16,069.80 15,305.88 16,688.64 19,719.00 83,013.84
Emergency Loan 367,000.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 367,000.00
Total Cash Receipts 223,546.00 589,595.70 219,847.70 260,512.60 279,447.10 236,889.70 315,985.06 316,197.46 286,793.80 331,264.08 364,511.54 455,929.10 3,880,519.84
Cash Payments
Startup Costs 500,000.00 500,000.00
Food Purchases (Burgers) 87,091.50 71,758.50 68,346.75 82,715.25 81,689.25 71,124.75 83,295.00 77,485.50 72,602.25 87,926.25 101,162.25 110,046.75 995,244.00
Food Purchases (Hot Chips) 24,703.00 18,343.85 17,187.80 20,815.55 23,949.10 26,052.95 131,052.25
Returns and Refunds 913.00 1,278.00 853.00 1,085.00 1,156.00 890.00 1,180.00 1,129.00 956.00 1,201.00 1,326.00 1,692.00 13,659.00
Rent Expense - 0 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 308,000.00
Utilities Expense - 0 4,800.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 7,200.00 66,000.00
Insurance Expense - 0 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,300.00
Marketing Expense - 0 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 79,200.00
Salaries Expense: Shop manager (fixed cost) - 0 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 74,800.00
Wages Expense: - 0 51,200.00 56,320.00 51,200.00 61,440.00 61,440.00 51,200.00 92,160.00 87,040.00 71,680.00 92,160.00 97,280.00 773,120.00
Loan Repayment (Interest and Principle) 1,489.58 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 138,143.68
Cool Room Purchase - 0 - 0
Display Cabinet Purchases 12,500.00 - 0 - 0 2,500.00 - 0 - 0 7,500.00 - 0 - 0 - 0 2,500.00 7,500.00 32,500.00
Kitchen Equipment Purchases 84,000.00 21,000.00 - 0 - 0 - 0 - 0 8,000.00 - 0 - 0 - 0 21,000.00 25,000.00 159,000.00
Franchising Cost 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00
- 0
Total Cash Payments 690,494.08 209,259.60 190,742.85 202,723.35 209,508.35 198,677.85 241,101.10 254,341.45 243,009.15 246,845.90 307,320.45 333,994.80 3,328,018.93
Deficit / Surplus (466,948.08) 380,336.10 29,104.85 57,789.25 69,938.75 38,211.85 74,883.96 61,856.01 43,784.65 84,418.18 57,191.09 121,934.30 552,500.91
Opening Balance 100,000.00 (366,948.08) 13,388.02 42,492.87 100,282.12 170,220.87 208,432.72 283,316.68 345,172.69 388,957.34 473,375.52 530,566.61 100,000.00
Closing Balance (366,948.08) 13,388.02 42,492.87 100,282.12 170,220.87 208,432.72 283,316.68 345,172.69 388,957.34 473,375.52 530,566.61 652,500.91 652,500.91
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
NOTE: EMERGENCY LOANS: When the closing balance for a month is negative, an emergency loan is taken out in the following month to cover for it

Cash Payment Breakdown

Startup Costs Food Purchases (Burgers) Food Purchases (Hot Chips) Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (fixed cost) Wages Expense: Loan Repayment (Interest and Principle) Cool Room Purchase Display Cabinet Purchases Kitchen Equipment Purchases Franchising Cost 500000 995244 131052.25 13659 308000 66000 3300 79200 74800 773120 138143.68000000002 0 32500 159000 54000 0

Cash Receipts Breakdown

Owner Investment Borrowing Private Investment Cash Sales (Burgers) Credit Sales (Burgers) Cash Sales (Hot Chips) Credit Sales (Hot Chips) 100000 50000 0 2276841 850771.80000000016 252893.2 83013.84

2019 Inventory Rpt

UNNAMED
Combined Monthly Inventory Report
For the year ended 31st December 2019
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $ $ $ $ $ $ $
Opening Inventory - 0 18,586.50 15,999.00 20,349.75 21,666.00 16,691.25 21,051.00 24,910.40 21,098.15 26,495.60 29,255.00 37,346.35 - 0
Purchases 87,091.50 71,758.50 68,346.75 82,715.25 81,689.25 71,124.75 107,998.00 95,829.35 89,790.05 108,741.80 125,111.35 136,099.70 1,126,296.25
Cost of Sales 68,505.00 74,346.00 63,996.00 81,399.00 86,664.00 66,765.00 104,138.60 99,641.60 84,392.60 105,982.40 117,020.00 149,385.40 1,102,235.60
End of Month Closing Inventory 18,586.50 15,999.00 20,349.75 21,666.00 16,691.25 21,051.00 24,910.40 21,098.15 26,495.60 29,255.00 37,346.35 24,060.65 24,060.65
Average Combined Inventory Balance $ 23,125.80
UNNAMED
Burgers Monthly Inventory Report
For the year ended 31st December 2019
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $ $ $ $ $ $ $
Opening Inventory - 0 18,586.50 15,999.00 20,349.75 21,666.00 16,691.25 21,051.00 20,142.00 17,059.50 21,423.75 23,655.00 30,197.25 - 0
Purchases 87,091.50 71,758.50 68,346.75 82,715.25 81,689.25 71,124.75 83,295.00 77,485.50 72,602.25 87,926.25 101,162.25 110,046.75 995,244.00
Cost of Sales 68,505.00 74,346.00 63,996.00 81,399.00 86,664.00 66,765.00 84,204.00 80,568.00 68,238.00 85,695.00 94,620.00 120,789.00 975,789.00
End of Month Closing Inventory 18,586.50 15,999.00 20,349.75 21,666.00 16,691.25 21,051.00 20,142.00 17,059.50 21,423.75 23,655.00 30,197.25 19,455.00 19,455.00
Average Burgers Inventory Balance $ 20,523.00
UNNAMED
Hot Chips Monthly Inventory Report
For the year ended 31st December 2019 YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $
Opening Inventory - 0 4,768.40 4,038.65 5,071.85 5,600.00 7,149.10 - 0
Purchases 24,703.00 18,343.85 17,187.80 20,815.55 23,949.10 26,052.95 131,052.25
Cost of Sales 19,934.60 19,073.60 16,154.60 20,287.40 22,400.00 28,596.40 126,446.60
End of Month Closing Inventory 4,768.40 4,038.65 5,071.85 5,600.00 7,149.10 4,605.65 4,605.65
Average Hot Chips Inventory Balance $ 5,205.61

Monthly Inventory Movements

Purchases Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 87091.5 71758.5 68346.75 82715.25 81 689.25 71124.75 107998 95829.35 89790.05 108741.8 125111.35 136099.70000000001 Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 68505 74346 63996 81399 86664 66765 104138.6 99641.600000000006 84392.6 105982.39999999999 117020 149385.4

2019 Inc Statement

UNNAMED
Income Statement
For the year ended 31st December 2019
$ $
Revenue
Gross Sales Revenue 3,613,906.00
Less: Returns and Refunds 13,659.00
Net Sales 3,600,247.00
Less: Cost of Sales 1,102,235.60
Gross Profit 2,498,011.40
Less: Expenses YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
Startup Expenses 500,000.00
Rent Expense 336,000.00
Utilities Expense 74,400.00
Insurance Expense 3,600.00
Marketing Expense 86,400.00
Salaries Expense 81,600.00
Wages Expense 896,000.00
Depreciation: Kitchen 9,150.01
Depreciation: Display Cabinets 1,916.67
Depreciation: Cool Room - 0
Depreciation: Vehicle - 0
Franchising Expense 54,000.00
- 0
Total Expenses (Except Interest) 2,043,066.68
EBIT (Earnings Before Interest & Taxation) 454,944.72
Interest Expense 17,775.17
* Taxation not covered in this unit - 0
Net Profit 437,169.55
Investors share of profits - 0
Owners share of profits 437,169.55

Gross Profits vs Total Expenses

Gross Profit Total Expenses (Except Interest) 2498011.4 2043066.68

Expenses Breakdown

Startup Expenses Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense Wages Expense Depreciation: Kitchen Depreciation: Display Cabinets Depreciation: Cool Room Depreciation: Vehicle Franchising Expense 500000 336000 74400 3600 86400 81600 896000 9150.0066666666662 1916.67 0 0 54000 0

2019 Bal Sheet

UNNAMED
Balance Sheet
For the year ended 31st December 2019
Assets $ $
Current Assets
Cash 652,500.91
Accounts Receivable 150,386.16
Inventories 24,060.65
Total Current Assets 826,947.72
Non-Current Assets YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
Kitchen Equipment 159,000.00
Less: Accumulated Depreciation (9,150.01)
Display Cabinet Equipment 32,500.00
Less: Accumulated Depreciation (1,916.67)
Coolroom - 0
Less: Accumulated Depreciation - 0
Total Non-Current Assets 180,433.32
Total Assets 1,007,381.04
Liabilities
Current Liabilities
- - 0
Utilities Payable 8,400.00
Rent Payable 28,000.00
Insurance Payable 300.00
Marketing Payable 7,200.00
Salaries Payable 6,800.00
Wages Payable 122,880.00
Total Current Liabilities 173,580.00
Non-Current Liabilities
Loan Payable 296,631.49
Total Non-Current Liabilities 296,631.49
Total Liabilities 470,211.49
Net Assets 537,169.55
Equity
Capital - Owner 100,000.00
Capital - Investors - 0
Retained Earnings - Owner 437,169.55 STOP!... BEFORE CONTINUING, IF YOU ARE UNHAPPY WITH THE PERFORMANCE OF YOUR BUSINESS, FEEL FREE TO GO BACK AND CHANGE SOME OF YOUR DECISIONS. YOU MAY DO THIS AS MANY TIMES AS YOU LIKE
Retained Earnings - Investors - 0
Total Equity 537,169.55

Current Assets

vs

Non-Current Assets

Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32

Current Liabilities

vs

Non-Current Liabilities

Total Current Liabilities Total Non-Current Liabilities 173580 296631.49

2019 Ratio Analysis

Part 2 2019 Full Year Ratio Analysis PLEASE USE THE INFORMATION FROM THE '2019 FULL YEAR CASH BUDGET', '2019 SCHEDULE OF A/C RECEIVABLE', '2019 INVENTORY REPORTS', '2019 INCOME STATEMENT' AND '2019 BALANCE SHEET' TABS EXPRESS ALL ANSWERS AS A DECIMAL (NOT FRACTION OR PERCENTAGE) PLEASE ROUND ALL ANSWERS TO 4 DECIMAL PLACES ONLY INCLUDE YOUR FINAL ANSWER. DO NOT INCLUDE ANY WORKINGS IF A FIGURE FROM THE FINANCIAL STATEMENTS IS IN (BRACKETS), THEN IT IS NEGATIVE AND NEEDS TO BE ENTERED AS A NEGATIVE NUMBER IN YOUR RATIO CALCULATIONS
Not sure how to Round? Enter number below and it will tell you what to round to
Round this to: 0.0000
Profitability Ratios
0.1214 Net Profit Margin Ratio 0
0.6938 Gross Profit Margin Ratio 0
0.4340 Return on Assets Ratio 0
0.8138 Return on Equity Ratio 0
3.5739 Total Asset Turnover Ratio 0
Liquidity Ratios
4.7641 Current Ratio 0
653367.7200 Working Capital 0
3.7591 Cash Ratio NOTE 1: If Cash is a negative value (A current liability), it should be a negative number in this Ratio NOTE 2: For Accounts Receivable, please use the values from Tab “2019 Balance Sheet” 0
4.6255 Acid Test Ratio NOTE 1: If Cash is a negative value (A current liability), it should be a negative number in this Ratio NOTE: If Cash is a negative value (A current liability), it should be a negative number in this Ratio 0
12.0000 Accounts Receivable Turnover Ratio NOTE: Please use the Average Accounts Receivable values from Tab “2019 Schedule of Accounts” 0
47.6626 Inventory Turnover Ratio (Combined Products) NOTE: Please use the Average Combined Inventory Balance values from Tab “2019 Inventory Reports” 0
Financial Stability Ratios
0.4668 Debt Ratio 0
0.8754 Debt/Equity Ratio 0
0.5332 Equity Ratio 0
25.5944 Times Interest Earned Ratio 0
0

2020 6mth Forecast

UNNAMED
Monthly cash budget
For the 6 months ended 30th June 2020
January February March April May June Total
Cash Receipts $ $ $ $ $ $ $
Cash Sales (Burgers) 181,580.00 192,045.00 162,008.00 202,839.00 213,283.00 162,708.00 1,114,463.00
Credit Sales (Burgers) 120,789.00 77,820.00 82,305.00 69,432.00 86,931.00 91,407.00 528,684.00
Cash Sales (Hot Chips) 36,845.20 38,970.40 32,874.80 41,160.00 43,279.60 33,017.60 226,147.60
Credit Sales (Hot Chips) 24,511.20 15,790.80 16,701.60 14,089.20 17,640.00 18,548.40 107,281.20
Emergency Loan - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Cash Receipts 363,725.40 324,626.20 293,889.40 327,520.20 361,133.60 305,681.00 1,976,575.80
Cash Payments
Food Purchases (Burgers) 78,941.25 79,086.75 73,806.75 88,050.00 85,988.25 74,751.75 480,624.75
Food Purchases (Hot Chips) 18,422.60 19,485.20 16,437.40 20,580.00 21,639.80 16,508.80 113,073.80
Returns and Refunds 1,090.00 1,153.00 973.00 1,218.00 1,281.00 977.00 6,692.00
Rent Expense 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 168,000.00
Utilities Expense 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 50,400.00
Insurance Expense 300.00 300.00 300.00 300.00 300.00 300.00 1,800.00
Marketing Expense 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 43,200.00
Salaries Expense: Shop manager (fixed cost) 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 40,800.00
Wages Expense: 122,880.00 87,040.00 92,160.00 71,680.00 92,160.00 97,280.00 440,320.00
Loan Repayment (Interest and Principle) 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 74,538.60
Display Cabinet Purchase - 0 - 0 - 0 - 0 - 0 - 0 - 0
Kitchen Equipment Purchase - 0 - 0 - 0 - 0 - 0 - 0 - 0
Franchising Cost 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 27,000.00
- 0
- 0
Total Cash Payments 288,956.95 254,388.05 251,000.25 249,151.10 268,692.15 257,140.65 1,569,329.15
Deficit / Surplus 74,768.45 70,238.15 42,889.15 78,369.10 92,441.45 48,540.35 407,246.65
Opening Balance 652,500.91 727,269.36 797,507.51 840,396.66 918,765.76 1,011,207.21 652,500.91
Closing Balance 727,269.36 797,507.51 840,396.66 918,765.76 1,011,207.21 1,059,747.56 1,059,747.56
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Cash Receipts Breakdown

Cash Sales (Burgers) Credit Sales (Burgers) Cash Sales (Hot Chips) Credit Sales (Hot Chips) 1114463 528684 226147.6 107281.2

Cash Payment Breakdown

Food Purchases (Burgers) Food Purchases (Hot Chips) Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (fixed cost) Wages Expense: Loan Repayment (Interest and Principle) Display Cabinet Purchase Kitchen Equipment Purchase Franchising Cost 480624.75 113073.8 6692 168000 50400 1800 43200 40800 440320 74538.600000000006 0 0 27000 0

COVID-19

j;lk
Source: https://www.health.gov.au/news/launch-of-the-coronavirus-covid-19-campaign
It is the beginning of March. A new virus has been spreading rapidly around the world. Scientists have given it the designation (SARS-Cov-2) or (COVID-19). The government has declared it a pandemic and has imposed lockdowns and social distancing. The restrictions will affect UNNAMED. You will no longer be able to sell Burgers face-to-face and will need to make some tough decisions in regards to how you will operate during these times. These decisions will affect not only you and your business, but your employees and their livelihoods too. As you make your decisions in the next few tabs you will be able to see how it will affect your bottom line. Feel free to go between tabs to mix and match your choices

Deliveries

Due to the pandemic and government restrictions in place UNNAMED must now decide how they will continue to operate through these restrictive times. Previously, UNNAMED had decided to not deliver. You will be given a chance to change it now. You have the following options to choose from:
There will be no sales or food purchases
You will need to continue to pay rent, insurance & interest expenses
Utilities expenses will be reduced by 90% if no Takeaway is offered (Next tab)
Marketing costs will be suspended
This was your option earlier
Vehicle Cost = $15,000 for every 3000 delivery sales per month
Vehicles will have an estimated life of 10 years
(If you had vehicles earlier they will be taken into account)
Delivery costs will be covered by a delivery fee.
Sales will be equal to 10% of pre-COVID sales
You will need to continue to pay rent, insurance, interest & marketing expenses
Utilities expenses will be reduced by 40% if no Takeaway is offered (Next tab)
$1.50 increase in food costs for 'Delivery Sales' to reimburse drivers
Sales will be equal to 10% of pre-COVID sales
You will need to continue to pay rent, insurance, interest & marketing expenses
Utilities expenses will be reduced by 40% if no Takeaway is offered (Next tab)
Sales will be equal to 15% of pre-COVID sales
25% of revenue from 'Delivery sales' will be paid in fees to delivery service
You will need to continue to pay rent, insurance, interest & marketing expenses
Utilities expenses will be reduced by 40% if no Takeaway is offered (Next tab)

No delivery service

Operate with an in-house delivery service using company cars

Operate with an in-house delivery service using employee private cars

Operate while contracting deliveries to an external delivery service

COVID-19 DELIVERIES DECISION

Faculty of Business and Law

Take Away

Due to the lockdown laws, customers will not be able to dine-in. However, UNNAMED may also be able to offer takeaway options.
Takeaway Sales will be 10% of Pre-COVID in house sales
Utilities expenses will be at Pre-COVID levels (Even if no deliveries have been chosen)
You will need to continue to pay rent, insurance, interest & marketing expenses
No changes compared to "Deliveries" decision
To attract more business, an idea that has been suggested is to REPLACE the current menu with a 'COVID combo deal' which includes two servings of Burgers and two servings of Hot Chips at a discount of 20% of normal prices for Burgers and a fixed price of $3 for Hot Chips
No changes to activities
Sales will be replaced with Combo Sales
Combo Deals will increase Burgers sales by 3% of pre-COVID sales for both Takeaway and/or Deliveries
Sales numbers of Hot Chips will match Burgers
Combo Selling Price $22.00
Combo food costs $8.80
AS YOU HAVE CHOSEN NO DELIVERIES AND NO TAKE AWAY THIS CHOICE WILL HAVE NO EFFECTS

Offer Take Away

No Take Away

Sell at normal prices

Offer Combo Deals

COVID-19 OPERATIONS

Faculty of Business and Law

TAKEAWAY

Employment

Now you need to consider how many employees you want to continue to operate with
Before the lockdowns, UNNAMED had 15 employees
The government has announced a new Wage Subsidy initiative to try keep people employed, whereby they will pay workplaces $1,500 per employee per fortnight but payments must go to employees
UNNAMED is a new business and most of the employees are on a casual basis so not all employees qualify. Currently 8 Employees are eligible, including the Sales Manager
Based on your current choices for COVID Delivery and Take-away options, 0 Employees are required to run UNNAMED
You may hire more than required, however this will not increase business efficiency or give you any extra sales Source: https://www.ato.gov.au/general/jobkeeper-payment/
If you hire LESS than the recommended number however, efficiency will decrease, resulting in lower sales
Current number of employees 15
Number eligible for Government Wage Subsidy 8
Number of employees required for effective operations 0 Source: https://www.usatoday.com/story/money/2020/04/08/coronavirus-wage-subsidy-stimulus-checks-loans-unemployment/2966589001/
Monthly Casual Worker Wages $5,120.00
The Sales Manager will keep his job and is not included in the figures above and below
Please decide how many other employees you would like to keep.
0 Employees Monthly Wage Subsidy payments $0.00
Manual Override: If the slider bar above does not work, you may enter a value here Business Efficiency 0%
Number of redundant employees 15
YOU HAVE CHOSEN TO SHUTDOWN BUT MAY DECIDE TO CONTINUE TO HIRE EMPLOYEES TO HELP THEM THROUGH DIFFICULT TIMES
Source: https://www.gov.uk/government/news/coronavirus-job-retention-scheme-up-and-running

COVID-19 EMPLOYMENT POLICY

Faculty of Business and Law

2020 6mth Cash Budget

UNNAMED
Monthly cash budget
For the 6 months ended 30th June 2020
January February March April May June Total
Cash Receipts $ $ $ $ $ $ $
Cash Sales (Burgers) 181,580.00 192,045.00 - 0 - 0 - 0 - 0 373,625.00
Credit Sales (Burgers) 120,789.00 77,820.00 - 0 - 0 - 0 - 0 198,609.00
Cash Sales (Hot Chips) 36,845.20 38,970.40 - 0 - 0 - 0 - 0 75,815.60
Credit Sales (Hot Chips) 24,511.20 15,790.80 - 0 - 0 - 0 - 0 40,302.00
Government Wage Subsidy - 0 - 0 - 0 - 0 - 0
Emergency Loan - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Cash Receipts 363,725.40 324,626.20 - 0 - 0 - 0 - 0 688,351.60
Cash Payments
Food Purchases (Burgers) 78,941.25 61,728.75 - 0 - 0 - 0 - 0 140,670.00
Food Purchases (Hot Chips) 18,688.25 14,613.90 - 0 - 0 - 0 - 0 33,302.15
Returns and Refunds 1,090.00 1,153.00 - 0 - 0 - 0 - 0 2,243.00
Rent Expense 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 168,000.00
Utilities Expense 8,400.00 8,400.00 8,400.00 840.00 840.00 840.00 27,720.00
Insurance Expense 300.00 300.00 300.00 300.00 300.00 300.00 1,800.00
Marketing Expense 7,200.00 7,200.00 - 0 - 0 - 0 - 0 14,400.00
Salaries Expense: Shop manager (fixed cost) 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 40,800.00
Wages Expense: 122,880.00 87,040.00 92,160.00 - 0 - 0 - 0 302,080.00
Loan Repayment (Interest and Principle) 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 74,538.60
Display Cabinet Purchase - 0 - 0 - 0 - 0 - 0 - 0 - 0
Kitchen Equipment Purchase - 0 - 0 - 0 - 0 - 0 - 0 - 0
Franchising Cost 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 27,000.00
- 0
- 0 - 0 - 0 - 0 - 0
Total Cash Payments 289,222.60 232,158.75 152,583.10 52,863.10 52,863.10 52,863.10 832,553.75
Deficit / Surplus 74,502.80 92,467.45 (152,583.10) (52,863.10) (52,863.10) (52,863.10) (144,202.15)
Opening Balance 652,500.91 727,003.71 819,471.16 666,888.06 614,024.96 561,161.86 652,500.91
Closing Balance 727,003.71 819,471.16 666,888.06 614,024.96 561,161.86 508,298.76 508,298.76
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Cash Receipts Breakdown

Cash Sales (Burgers) Credit Sales (Burgers) Cash Sales (Hot Chips) Credit Sales (Hot Chips) Government Wage Subsidy 373625 198609 75815.600000000006 40302 0

Cash Payment Breakdown

Food Purchases (Burgers) Food Purchases (Hot Chips) Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (fixed cost) Wages Expense: Loan Repayment (Interest and Principle) Display Cabinet Purchase Kitchen Equipment Purchase Franchising Cost 140670 33302.15 2243 168000 27720 1800 14400 40800 302080 74538.600000000006 0 0 27000 0 0

2020 6mth Inventory Rpt

UNNAMED
Combined Monthly Inventory Report
For the 6 months ended 30th June 2020
Jan Feb Mar Apr May Jun TOTALS
$ $ $ $ $ $ $
Opening Inventory 24,060.65 25,447.55 - 0 - 0 - 0 - 0 24,060.65
Purchases 97,629.50 76,342.65 - 0 - 0 - 0 - 0 173,972.15
Cost of Sales 96,242.60 101,790.20 - 0 - 0 - 0 - 0 198,032.80
End of Month Closing Inventory 25,447.55 - 0 - 0 - 0 - 0 - 0 - 0
Average Combined Inventory $ 4,241.26
UNNAMED
Burgers Monthly Inventory Report
For the 6 months ended 30th June 2020
Jan Feb Mar Apr May Jun TOTALS
$ $ $ $ $ $ $
Opening Inventory 19,455.00 20,576.25 - 0 - 0 - 0 - 0 19,455.00
Purchases 78,941.25 61,728.75 - 0 - 0 - 0 - 0 140,670.00
Cost of Sales 77,820.00 82,305.00 - 0 - 0 - 0 - 0 160,125.00
End of Month Closing Inventory 20,576.25 - 0 - 0 - 0 - 0 - 0 - 0
Average Burgers Inventory $ 3,429.38
UNNAMED
Hot Chips Monthly Inventory Report YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
For the 6 months ended 30th June 2020
Jan Feb Mar Apr May Jun TOTALS
$ $ $ $ $ $ $
Opening Inventory 4,605.65 4,871.30 - 0 - 0 - 0 - 0 4,605.65
Purchases 18,688.25 14,613.90 - 0 - 0 - 0 - 0 33,302.15
Cost of Sales 18,422.60 19,485.20 - 0 - 0 - 0 - 0 37,907.80
End of Month Closing Inventory 4,871.30 - 0 - 0 - 0 - 0 - 0 - 0
Average Hot Chips Inventory $ 811.88

Monthly Inventory Movements

Purchases Jan Feb Mar Apr May Jun 97629.5 76342.649999999994 0 0 0 0 Cost of Sales Jan Feb Mar Apr May Jun 96242.6 101790.2 0 0 0 0

Easing Restrictions

DISCLAIMER: Due to the wildly different levels of COVID infections not only from Country-to-Country but also State-to-State within countries in 2020-2022, the following is an oversimplification of the actual situation. Lifting of restrictions has also been sped up considerably from what happened.
As lockdown have been effective in lowering the rates of COVID transmissions, from July, the government has begun to relax restrictions and allow some dine-on customers including in shopping centres and foodcourts. Each month, the restrictions will continue to relax. As restrictions relax, the level of take-away and delivery orders will decrease monthly as more people start to go out to eat again.
As UNNAMED is situated in the CBD the starting foot traffic in July will be 5% of pre-covid levels and will increase by 5% per month. It will be up to you to decide when to open up your business up to dine-in customers again. Staff levels will automatically be adjusted as required
Source: https://www.biospace.com/article/flattening-the-curve-covid-19/ With improving conditions, the government has also decided to reduce their emergency measures. From September, the Wage subsidy will also halve to $750 per fortnight
Dine-in sales will be 5% of pre-covid levels
Take-away and delivery sales will be 90% of June levels
Dine-in sales will be 10% of pre-covid levels
Take-away and delivery sales will be 80% of June levels
Dine-in sales will be 15% of pre-covid levels
Take-away and delivery sales will be 70% of June levels
From September the wage Subsidy will decrease to $750/fortnight per worker
Dine-in sales will be 20% of pre-covid levels
Take-away and delivery sales will be 60% of June levels
Dine-in sales will be 25% of pre-covid levels
Take-away and delivery sales will be 50% of June levels
Dine-in sales will be 30% of pre-covid levels
Take-away and delivery sales will be 40% of June levels
You will continue to offer ONLY your chosen take-away and delivery services from earlier
Take-away and delivery sales will still decrease by the above amounts

Re-open in July

Re-open in August

Stay closed to Dine-in Customers

Re-open in September

Re-open in October

Re-open in November

Re-open in December

Faculty of Business and Law

EASING OF RESTRICTIONS

2020 Sales

UNNAMED
Sales Data
Sales by Servings
January February March April May June July August September October November December TOTAL
TOTAL Servings of Burgers 25,940 27,435 0 0 0 0 0 0 0 0 0 0 53,375
TOTAL Servings of Hot Chips 13,159 13,918 0 0 0 0 0 0 0 0 0 0 27,077
Servings of Burgers (Dine-in) 25,940 27,435 0 0 0 0 0 0 53,375
Servings of Burgers (Takeaway) 0 0 0 0 0 0 0 0 0 0 0
Servings of Burgers (Deliveries) 0 0 0 0 0 0 0 0 0 0 0 0 0
Servings of Hot Chips (Dine-in) 13,159 13,918 0 0 0 0 0 0 27,077
Servings of Hot Chips (Takeaway) 0 0 0 0 0 0 0 0 0 0 0
Servings of Hot Chips (Deliveries) 0 0 0 0 0 0 0 0 0 0 0 0 0
Average daily Burgers Sales 837 980 0 0 0 0 0 0 0 0 0 0 146
Average daily Hot Chips Sales 424 497 0 0 0 0 0 0 0 0 0 0 74
Sales by Revenue
January February March April May June July August September October November December TOTAL
$ $ $ $ $ $ $ $ $ $ $ $ $
Sales of Burgers (Cash Sales) 181,580.00 192,045.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 373,625.00
Sales of Burgers (Credit Sales) 120,789.00 77,820.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 198,609.00
Sales of Hot Chips (Cash Sales) 36,845.20 38,970.40 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 75,815.60
Sales of Hot Chips (Credit Sales) 24,511.20 15,790.80 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 40,302.00
TOTAL Sales Revenue 363,725.40 324,626.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 688,351.60
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Sales Data by Servings

TOTAL Servings of Burgers January February March April May June July August September October November December 25940 27435 0 0 0 0 0 0 0 0 0 0 TOTAL Servings of Hot Chips January February March April May June July August September October November December 13159 13918 0 0 0 0 0 0 0 0 0 0

2020 Schedule of AC

UNNAMED UNNAMED
COMBINED Schedule of Accounts Receivable Schedule of Accounts Receivable for Burgers
For the year ended 31st December 2020 For the year ended 31st December 2020
Credit Sales Anticipated Cash Receipts Anticipated Cash Receipts
January February March April May June July August September October November December Jan-21 Feb-21 Credit Sales January February March April May June July August September October November December Jan-21 Feb-21
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
November 2019 113,820.00 34,146.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 November 2019 94,620.00 28,386.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
December 2019 145,300.20 72,650.10 43,590.06 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 December 2019 120,789.00 60,394.50 36,236.70 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
January 145,300.20 29,060.04 72,650.10 43,590.06 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 January 120,789.00 24,157.80 60,394.50 36,236.70 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
February 93,610.80 - 0 18,722.16 46,805.40 28,083.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 February 77,820.00 - 0 15,564.00 38,910.00 23,346.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
March - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 March - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
April - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 April - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
May - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 May - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
June - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 June - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
July - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 July - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
August - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 August - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
September - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 September - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
October - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 October - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
November - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 November - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
December - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 December - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
TOTALS 238,911.00 135,856.14 134,962.32 90,395.46 28,083.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 TOTALS 198,609.00 112,938.30 112,195.20 75,146.70 23,346.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
145300.2 93610.8 0 0 0 0 0 0 0 0 0 0
COMBINED Average Accounts Receivable 19,909.25 Average Burgers Accounts Receivable 16,550.75
Net Credit Sales 238,911.00
UNNAMED
*From experience: Schedule of Accounts Receivable for Hot Chips
20% of Credit Sales are collected in the month of Sale For the year ended 31st December 2020
50% of Credit Sales are collected in the month following Sale Anticipated Cash Receipts
30% of Credit Sales are collected two months after Sale Credit Sales January February March April May June July August September October November December 44,197.00 44,228.00
$ $ $ $ $ $ $ $ $ $ $ $ $ $
November 2019 19,200.00 5,760.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
December 2019 24,511.20 12,255.60 7,353.36 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949 January 24,511.20 4,902.24 12,255.60 7,353.36 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
February 15,790.80 - 0 3,158.16 7,895.40 4,737.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
March - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
April - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
May - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
June - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
July - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
August - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
September - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
October - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
November - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
December - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
TOTALS 40,302.00 22,917.84 22,767.12 15,248.76 4,737.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Average Hot Chips Accounts Receivable 3,358.50

Credit Sales and Cash receipts from Credit Sales

Credit Sales January February March April May June July August September October November December 145300.2000 0000001 93610.8 0 0 0 0 0 0 0 0 0 0 Cash Receipts from Credit Sales January February March April May June July August September October November December 135856.14000000001 134962.32 90395.46 28083.24 0 0 0 0 0 0 0 0

2020 Cash Budget

UNNAMED
Monthly cash budget
For the 12 months ended 31st December 2020
January February March April May June July August September October November December Total
Cash Receipts $ $ $ $ $ $ $ $ $ $ $ $ $
Cash Sales (Burgers) 181,580.00 192,045.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 373,625.00
Cash from Credit Sales (Burgers) 112,938.30 112,195.20 75,146.70 23,346.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 323,626.20
Cash Sales (Hot Chips) 36,845.20 38,970.40 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 75,815.60
Cash from Credit Sales (Hot Chips) 22,917.84 22,767.12 15,248.76 4,737.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 65,670.96
Government Wage Subsidy - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Emergency Loan - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
- 0
Total Cash Receipts 354,281.34 365,977.72 90,395.46 28,083.24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 838,737.76
Cash Payments
Food Purchases (Burgers) 78,941.25 61,728.75 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 140,670.00
Food Purchases (Hot Chips) 18,688.25 14,613.90 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 33,302.15
Returns and Refunds 1,090.00 1,153.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,243.00
Rent Expense 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 336,000.00
Utilities Expense 8,400.00 8,400.00 8,400.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00 32,760.00
Insurance Expense 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Marketing Expense 7,200.00 7,200.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 14,400.00
Salaries Expense: Shop manager (fixed cost) 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 6,800.00 81,600.00
Wages Expense: 122,880.00 87,040.00 92,160.00 - 0 - 0 - 0 - 0 10,240.00 10,240.00 10,240.00 10,240.00 10,240.00 230,400.00
Loan Repayment (Interest and Principle) 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 12,423.10 149,077.20
Display Cabinet Purchases - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Kitchen Equipment Purchases - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Franchising Cost 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00
- 0
- 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Cash Payments 289,222.60 232,158.75 152,583.10 52,863.10 52,863.10 52,863.10 52,863.10 63,103.10 63,103.10 63,103.10 63,103.10 63,103.10 1,200,932.35
Deficit / Surplus 65,058.74 133,818.97 (62,187.64) (24,779.86) (52,863.10) (52,863.10) (52,863.10) (63,103.10) (63,103.10) (63,103.10) (63,103.10) (63,103.10) (362,194.59)
Opening Balance 652,500.91 717,559.65 851,378.62 789,190.98 764,411.12 711,548.02 658,684.92 605,821.82 542,718.72 479,615.62 416,512.52 353,409.42 652,500.91
Closing Balance 717,559.65 851,378.62 789,190.98 764,411.12 711,548.02 658,684.92 605,821.82 542,718.72 479,615.62 416,512.52 353,409.42 290,306.32 290,306.32
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Cash Receipts Breakdown

Cash Sales (Burgers) Cash from Credit Sales (Burgers) Cash Sales (Hot Chips) Cash from Credit Sales (Hot Chips) Government Wage Subsidy 373625 323626.2 75815.600000000006 65670.960000000006 0

Cash Payment Breakdown

Food Purchases (Burgers) Food Purchases (Hot Chips) Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (fixed cost) Wages Expense: Loan Repayment (Interest and Principle) Display Cabinet Purchases Kitchen Equipment Purchases Franchising Cost 140670 33302.15 2243 336000 32760 3600 14400 81600 230400 149077.20000000004 0 0 54000 0 0

2020 Inventory Rpt

UNNAMED
Combined Monthly Inventory Report
For the 12 months ended 31st December 2020
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $
Opening Inventory 24,060.65 25,447.55 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 24,060.65
Purchases 97,629.50 76,342.65 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 173,972.15
Cost of Sales 96,242.60 101,790.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 198,032.80
End of Month Closing Inventory 25,447.55 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Average Combined Inventory Balance 2,120.63
UNNAMED
Burgers Monthly Inventory Report
For the 12 months ended 31st December 2020
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $
Opening Inventory 19,455.00 20,576.25 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 19,455.00
Purchases 78,941.25 61,728.75 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 140,670.00
Cost of Sales 77,820.00 82,305.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 160,125.00
End of Month Closing Inventory 20,576.25 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Average Burgers Inventory Balance 1,714.69
UNNAMED
Hot Chips Monthly Inventory Report
For the 12 months ended 31st December 2020
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTALS
$ $ $ $ $ $ $
Opening Inventory 4,605.65 4,871.30 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 4,605.65
Purchases 18,688.25 14,613.90 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 33,302.15
Cost of Sales 18,422.60 19,485.20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 37,907.80
End of Month Closing Inventory 4,871.30 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Average Hot Chips Inventory Balance 405.94
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949

Monthly Inventory Movements

Purchases Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 97629.5 76342.649999999994 0 0 0 0 0 0 0 0 0 0 Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 96242.6 101790.2 0 0 0 0 0 0 0 0 0 0

2020 Inc Statement

UNNAMED
Income Statement
For the 12 months ended 31st December 2020
$ $
Revenue
Gross Sales Revenue 688,351.60
Less: Returns and Refunds 2,243.00
Net Sales 686,108.60
Less: Cost of Sales 198,032.80
Gross Profit 488,075.80
Other Revenue
Government Wage Subsidy - 0
YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
Less: Expenses
Rent Expense 336,000.00
Utilities Expense 25,200.00
Insurance Expense 3,600.00
Marketing Expense 14,400.00
Salaries Expense 81,600.00
Wages Expense 240,640.00
Depreciation: Kitchen 11,000.00
Depreciation: Display Cabinets 3,250.00
Depreciation: Cool Room - 0
Depreciation: Vehicle - 0
Franchising Expense 54,000.00
- 0
- 0
Total Expenses 769,690.00
EBIT (Earning Before Interest & Taxation) (281,614.20)
Interest Expense 19,182.00
* Taxation not covered in this unit - 0
Net Profit (300,796.20)
Investors share of profits - 0
Owners share of profits (300,796.20)

Gross Profits vs Total Expenses

Gross Profit Government Wage Subsidy Total Expenses 488075.8 0 769690

Expenses Breakdown

Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense Wages Expense Depreciation: Kitchen Depreciation: Display Cabinets Depreciation: Cool Room Depreciation: Vehicle Franchising Expense 336000 25200 3600 14400 81600 240640 11000 3250 0 0 54000 0 0

2020 Bal Sheet

UNNAMED
Balance Sheet
For the 12 months ended 31st December 2020
Assets $ $
Current Assets
Cash 290,306.32
Accounts Receivable - 0
Inventories - 0
Total Current Assets 290,306.32
Non-Current Assets YOU HAVE NOT YET RAISED ENOUGH CAPITAL. YOU STILL NEED $616,949
Kitchen Equipment 159,000.00
Less: Accumulated Depreciation (20,150.01)
Display Cabinet Equipment 32,500.00
Less: Accumulated Depreciation (5,166.67)
Coolroom - 0
Less: Accumulated Depreciation - 0
- 0
- 0
Total Non-Current Assets 166,183.32
Total Assets 456,489.64
Liabilities
Current Liabilities
- - 0
Utilities Payable 840.00
Rent Payable 28,000.00
Insurance Payable 300.00
Marketing Payable 7,200.00
Salaries Payable 6,800.00
Wages Payable 10,240.00
Total Current Liabilities 53,380.00
Non-Current Liabilities
Loan Payable 166,736.29
Total Non-Current Liabilities 166,736.29
Total Liabilities 220,116.29
Net Assets 236,373.35
Equity
Capital - Owner 100,000.00
Capital - Investors - 0
Retained Earnings 2019 - Owner 437,169.55
Retained Earnings 2019 - Investors - 0 STOP!... BEFORE CONTINUING, IF YOU ARE UNHAPPY WITH THE PERFORMANCE OF YOUR BUSINESS, FEEL FREE TO GO BACK AND CHANGE SOME OF YOUR DECISIONS. YOU MAY DO THIS AS MANY TIMES AS YOU LIKE
Retained Earnings 2020 - Owner (300,796.20)
Retained Earnings 2020 - Investors - 0
Total Equity 236,373.35

Current Assets

vs

Non-Current Assets

Total Current Assets Total Non-Current Assets 290306.32 166183.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32 Total Current Assets Total Non-Current Assets 826947.72 180433.32

Current Liabilities

vs

Non-Current Liabilities

Total Current Liabilities Total Non-Current Liabilities 53380 166736.29 Total Current Liabilities Total Non-Current Liabilities 173580 296631.49

2020 Ratio Analysis

Part 3 2020 COVID Ratio Analysis PLEASE USE THE INFORMATION FROM THE '2020 COVID CASH BUDGET', '2020 COVID A/C RECEIVABLE', '2020 COVID INVENTORY REPORTS', '2020 COVID INCOME STATEMENT' AND '2020 COVID BALANCE SHEET' TABS EXPRESS ALL ANSWERS AS A DECIMAL (NOT FRACTION OR PERCENTAGE) PLEASE ROUND ALL ANSWERS TO 4 DECIMAL PLACES ONLY INCLUDE YOUR FINAL ANSWER. DO NOT INCLUDE ANY WORKINGS IF A FIGURE FROM THE FINANCIAL STATEMENTS IS IN (BRACKETS), THEN IT IS NEGATIVE AND NEEDS TO BE ENTERED AS A NEGATIVE NUMBER IN YOUR RATIO CALCULATIONS
Not sure how to Round? Enter number below and it will tell you what to round to
Round this to: 0.0000
Profitability Ratios
-0.4384 Net Profit Margin Ratio 0
0.7114 Gross Profit Margin Ratio 0
-0.6589 Return on Assets Ratio 0
-1.2725 Return on Equity Ratio 0
1.5030 Total Asset Turnover Ratio 0
Liquidity Ratios
5.4385 Current Ratio 0
236926.3200 Working Capital 0
5.4385 Cash Ratio NOTE 1: If Cash is a negative value (A current liability), it should be a negative number in this Ratio NOTE 2: For Accounts Receivable, please use the values from Tab “2020 Balance Sheet” 0
5.4385 Acid Test Ratio NOTE 1: If Cash is a negative value (A current liability), it should be a negative number in this Ratio NOTE 2: For Accounts Receivable, please use the values from Tab “2020 Balance Sheet” 0
12.0000 Accounts Receivable Turnover Ratio NOTE: Please use the Average Accounts Receivable values from Tab “2020 Schedule of Accounts” 0
93.3839 Inventory Turnover (Combined Products) Ratio NOTE: Please use the Average Combined Inventory Balance values from Tab “2020 Inventory Reports” 0
Financial Stability Ratios
0.4822 Debt Ratio 0
0.9312 Debt/Equity Ratio 0
0.5178 Equity Ratio 0
-14.6812 Times Interest Earned Ratio 0
0

Ratio Student Answers

NOTE: THESE FIGURES ARE YOUR INPUTTED ANSWERS FROM THE 2019 AND 2020 RATIO ANALYSIS TABS. THIS TAB IS HERE TO HELP YOU TRANSFER YOUR ANSWERS FROM THE SIMULATION INTO THE REPORT (REMEMBER TO USE THE PROVIDED TEMPLATE ON BLACKBOARD FOR THE REPORT). YOU WILL BE ABLE TO SELECT AND COPY/PASTE DATA FROM THIS TAB BUT NOT CHANGE ANY NUMBERS
Profitability Ratios Your 2019 Answers Your 2020 Answers
Net Profit Margin Ratio 0.0000 0.0000
Gross Profit Margin Ratio 0.0000 0.0000
Return on Assets Ratio 0.0000 0.0000
Return on Equity Ratio 0.0000 0.0000
Total Asset Turnover Ratio 0.0000 0.0000
Liquidity Ratios
Current Ratio 0.0000 0.0000
Working Capital 0.0000 0.0000
Cash Ratio 0.0000 0.0000
Acid Test Ratio 0.0000 0.0000
Accounts Receivable Turnover Ratio 0.0000 0.0000
Inventory Turnover (Combined Products) Ratio 0.0000 0.0000
Financial Stability Ratios
Debt Ratio 0.0000 0.0000
Debt/Equity Ratio 0.0000 0.0000
Equity Ratio 0.0000 0.0000
Times Interest Earned Ratio 0.0000 0.0000

(HIDE) Data Validation

1st Products Business Type Business Location Price Food Quality Marketing Wages Monthly Sales Variations Monthly Sales Variations 6 5 4 3 2 1
0 0 0 32
1 3 1 100 40 0.98 7200 32 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan-21
Burgers Grills Sole Trader CBD 10.00 3.00 Pricing Sales Multiplier & Indicies Marketing Sales Multiplier Wages Sales Multiplier CBD 0.9 0.95 0.8 1 1.05 0.8 1 0.95 0.8 1 1.1 1.4 monthly foot traffic modifier 0 1 2 3 4 5 6
Kebabs Hotplates Existing Foodcourt 10.00 adjusted food cost 3.00 0.98 1.4727 1 Foodcourt 1.4 1.1 1.05 1.2 1 1.55 1.2 1 1.4 1 1.2 1.7 COVID 12 Month Extension Calculations
Pizzas Pizza Ovens Franchise Suburb franchise fixed price 10 Cheap Price Sales Multiplier 47.27 0 Suburb 1.2 1.1 1 1.05 1 1.1 1.05 1 1.1 1 1.05 1.3 Takeaway/delivery modifiers 0.9 0.8 0.7 0.6 0.5 0.4 0.3
Burgers Grills franchise fixed quality 3 1.00000000000000 0 COVID TOTAL SALES AFTER COVID 19 LAST 6 months 31 32 33 34 35 36 37
Sole Trader Existing Franchise CBD Foodcourt Suburb Old Sales Multiplier Chosen 0.9 0.95 0.8 1 1.05 0.8 1 0.95 0.8 1 1.1 1.4 Base sales 28913.00 28943.00 28970.00 28995.00 29017.00 29037.00 29055.00
Setup 120000 340000 500000 Monthly Rent 28000 55000 7000 1+(SQRT(I2)/300) 2020 From here Sales with Seasonal variation 28913.00 27495.85 23176.00 28995.00 31918.70 40651.80 26149.50
Base Sales 1800 5200 8400 Location Sales Multiplier 1.4 1.7 1 NO COVID19 AFTER COVID 19 First 6 months COPY OF PREVIOUS FOR OPTIMAL EMPLOYEE CALCULATIONS covid actual sales take away 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Monthly Sales Increase Multiplier 6 1.5 0.3 Monthly Sales Increase Indicies 1.05 1.1 1 Sales before Variation 2 4 6 8 10 12 14 16 18 20 22 24 25 26 27 28 29 30 25 26 27 28 29 30 31 25 26 27 28 29 30 takeaway revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Franchise Fee 4500 28 55 7 Initial Sales Multipliers 25372.57296 26086.3107319795 26664.4383272829 27132.7216794787 27512.0311947573 27819.2719021329 28068.1368751072 28269.7175032164 28432.9978119848 28565.2548620872 28672.3830726702 28759.1569232423 28822.4150603095 28822.42 28879.35 28930.59 28976.71 29018.21 29055.56 29936.72 28822.42 28879.35 0 0 0 0 0 28822.42 28879.35 28879.35 28879.35 28879.35 28879.35 primary sales calc covid actual sales delivery 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Chosen Setup 500000 Chosen Rent 28000 3.0205444 Sales Including Variation 28565.2548620872 28672.3830726702 28759.1569232423 0 0 0 0 0 base sales 23103.48 28879.35 30323.3175 23103.48 delivery revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Chosen Sales 8400 Chosen Multplier 1.4 Initial Sales 22835 24782 21332 27133 28888 22255 28068 26856 22746 28565 31540 40263 25940 25940 27435 23144 28977 30469 23244 29937 base sales 25940 27435 0 0 0 0 0 covid actual sales take away 25940 27435 0 0 0 0 Dine-in actual sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Chosen Increase Indicies 0.3 Chosen Indicies 1.05 25372.57296 Primary Sales Revenue 228350 247820 213320 271330 288880 222550 280680 268560 227460 285650 315400 402630 259400 259400 274350 231440 289770 304690 232440 299370 259400 274350 0 0 0 0 0 takeaway revenue Dine-in Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Chosen Franchise Fee 4500 Number of Employees 10 11 10 12 12 10 15 14 12 15 16 20 14 15 12 15 16 12 14 15 0 0 0 0 0 covid actual sales delivery 0 0 0 0 food costs 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
Number of months rent 6 lowest 6mths $ (366,948.08) Utilities Sales Increase Indicies Employee Cost 51200 56320 51200 61440 61440 51200 92160 87040 71680 92160 97280 122880 final is wages payable 87040 92160 71680 92160 97280 71680 87040 92160 0 0 0 0 0 delivery revenue Cash budget FoodCosts 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 last is remaining inventory
Setup Cost 668000 manual below amount req $ 766,948.08 Kitchens R Us Aussie Industrial Kommercial 0.03472875 Food Costs 68505.0000 74346.00 63996.00 81399.00 86664.00 66765.00 84204.00 80568.00 68238.00 85695.00 94620.00 120789.00 77820.0000 final for inventory sales jan 77820.0000 82305.0000 69432.0000 86931.0000 91407.0000 69732.0000 89811.0000 77820 82305 0 0 0 0 food costs 0.0000
Personal Finances 100 0 100000 766949 Cost 21000 17000 32000 13000 Monthly Sales Increase Cash budget FoodCosts 87091.5000 71758.50 68346.75 82715.25 81689.25 71124.75 83295.00 77485.50 72602.25 87926.25 101162.25 110046.75 19455.0000 final is remaining inventory 78941.2500 79086.7500 73806.7500 88050.0000 85988.2500 74751.7500 22452.7500 final is remaining inventory 78941.2500 61728.7500 0.0000 0.0000 0.0000 0.0000 0 NO JULY VERSION (6 month) primary employees 0 0 0 0 0 0 0 last is remaining inventory
Bank Loan 50 0 50000 Lifespan 15 10 17 8 881.1577431846 Utilities Required 4 5 4 5 5 4 5 5 4 5 6 7 975789 final number is COS 5 5 4 5 6 4 5 5 160125.00 primary COS total required employees 2 2 2 2 2 2 2 primary COS
Investors 0 0 0 Production 6000 5500 7500 4000 Utilities Available 4 5 5 5 5 5 5 5 5 5 6 7 7 7 7 7 7 7 7 7 0 0 0 0 primary sales employees 7 7 0 0 0 0 employed 2 2 2 2 2 2
Running 1200 1000 1100 800 Initial Utilities Required Change in Utilities 4 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 total required employees 0 0 0 0 utilities cost 840 840 840 840 840 840 840
Profit Share 0 100 1 4 New MAIN Utilities Cost 84000 21000 0 0 0 0 0 0 0 0 21000 21000 147000 0 0 0 0 0 0 0 0 wages costs 10240 10240 10240 10240 10240 10240
Yearly Interest 2300 Kitchens R Us Chosen Cost 21000 Utilities Running Cost 4800 6000 6000 6000 6000 6000 6000 6000 6000 6000 7200 8400 final is accounts payable 8400 8400 8400 8400 8400 8400 8400 new accounts payable 8400 8400 8400 FIXED @D68 MAIN depreciation 9800
Repayments 250 Aussie Chosen Lifespan 15 12 11 10 9 8 7 6 5 4 3 2 1 12 11 10 9 8 7 12 11 10 9 8 7 sides takeaway sales 0 0 0 0 0 0 0
Amount still needed 616949 Industrial Chosen Production 6000 MAIN Depn Expense 5600 1283.3333333333 0 0 0 0 0 0 0 0 233.3333333333 116.67 7233.34 0 0 0 0 0 0 0 4900 last is depn from last years items 0 0 0 4900 last year depn sides takeaway revenue 0 0 0 0 0 0 0
Kommercial Chosen Running 1200 0 0 0 0 sides takeaway sales 0 0 0 0 sides delivery sales 0 0 0 0 0 0 0
Loan Term 3 0 3 36 Sidedish sales 71758.5 14239 13624 11539 14491 16000 20426 13159 13159 13918 11741 14700 15457 11792 15187 13159 13918 0 0 0 0 sides takeaway revenue 13159 13918 sides delivery revenue 0 0 0 0 0 0 0
Loan Interest 4.6 0.0038333333 Side Dish Revenue 56956 54496 46156 57964 64000 81704 52636 52636 55672 46964 58800 61828 47168 52636 55672 0 0 0 0 sides delivery sales 0 0 0 0 Dine-in takeaway sales 0 0 0 0 0 0 0
Annuity Table figure 33.5665 0.7142857143 0.5882352941 0.53125 0.6153846154 Side Dish Costs 19934.6 19073.6 16154.6 20287.4 22400 28596.4 18422.6 final for inventory sales jan 18422.6 19485.2 16437.4 20580 21639.8 16508.8 21261.8 18422.6 19485.2 0 0 0 0 sides delivery revenue Dine-in takeaway Revenue 0 0 0 0 0 0 0
Repayment 1489.58 Year repayment 17874.96 number per hour 21.4285714286 19.6428571429 26.7857142857 14.2857142857 Side Dish Utilities Req 2 2 2 2 2 3 2 2 2 2 2 2 2 2 0 0 0 0 sides food cost sides food cost 0 0 0 0 0 0 0
Amount of loan repaid 15574.96 total years (below) SideDish Utilities available 2 2 2 2 2 3 3 3 3 3 3 3 3 3
Remaining Loan at end of year 34425.04 2 18850.08 Walking Fridge Chosen 2 SideDish Change in Utilities 2 0 0 0 0 1 0 0 0 0 0 0 0 0
Total Repayments $ 53,624.88 Initial Cost 100000 0 0 Completion Mark: 0 out of 5 SideDish New utilities Cost 8000 0 0 0 0 4000 12000 Side Utilities TOTAL 0 0 0 0 0 0 0 0 0 walkin fridge depn walkin fridge depn 0
Monthly Running Cost 1000 0 0 Ratio Mark : 0 out of 15 Employees required 3 3 2 3 3 4 3 3 2 3 3 2 3 3 0 0 0 0 employees requried 3 3 0 0 0 0 side employees required 0 0 0 0 0 0
Side Dish Hot Chips Fresh Salad Garlic Bread Food Cost 0.97 1 1 Final Mark : 0 out of 20 Total Kitchen Utilities Cost 84000 21000 0 0 0 0 8000 0 0 0 21000 25000 159000 0 0 0 0 0 0 0 0 159000 equipment
Cost per serve $1.40 $2.00 $1.20 Food Cost reduction 3 0 0 SidedishUtility Depreciation 800 0 0 0 700 416.6666666667 0 0 0 0 0 0 0 1325 last is depreciation from last years items 0 0 0 1325 last is depreciation from last years items side depreciation 1200
Sales proportion multiplier 3.5 1.2 5 Depreciation 5000 0 0 total depreciation 5600 1283.3333333333 0 0 0 0 800 0 0 0 933.3333333333 533.34 9150.0066666667 Kitchen Total Depn 6225 TOTAL Depreciation expense 6225 TOTAL Depreciation expense TOTAL kitchen depn exp 11000
Cost per Utility 4000 0 600 11066.6766666667 Kitchen, Display + Coolroom Depn 15375.0066666667 accu Depn kitchen accu depn 20150.0066666667 `
Monthly production per unit 10000 0 4000 Food Display Cabinets One per 5000 1 side dish monthly COS 24703 18343.85 17187.8 20815.55 23949.1 26052.95 4605.65 final is remaining inventory 18688.25 18723.25 17473.05 20844.95 20357.05 17697.05 18688.25 14613.9 0 0 0 0 0 NO JULY VERSION (6 month) SideDish COS 0 0 0 0 0 0 0 last is remaining inventory
Choice 1 manual 0 S M L Chosen USED FOR SALES DATA 126446.6 side dish actual COS 33302.15 0 total COS
Chosen item Hot Chips Slider (Below) Price > 40 Cost per cabinet 2500 8500 18000 2500 Cash Sales (Primary) 159845 173474 149324 189931 202216 155785 196476 187992 159222 199955 220780 281841 181580 192045 162008 202839 213283 162708 181580 192045 0 0 0 0 Cash Sales (Primary) 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
Chosen Cost 1.4 40 4 Sale increase 0 500 1000 0 Credit Sales (Primary) 68505 74346 63996 81399 86664 66765 84204 80568 68238 85695 94620 120789 120789 77820 82305 69432 86931 91407 69732 last is part of ACC REC 120789 77820 0 0 0 0 82305 Credit Sales (Primary) 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
Chosen Sales Proportion 3.5 Price Bonus 0.1449439547 Sale Increase Indicies 1 1.03 1.05 1 Cash Sales (Side) 39869.2 38147.2 32309.2 40574.8 44800 57192.8 36845.2 38970.4 32874.8 41160 43279.6 33017.6 36845.2 38970.4 0 0 0 0 Cash Sales (Side) 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
Chosen Cost per utility 4000 Final Sales proportion 0.5073038414 percentage increase 0 3 5 0 Credit Sales (Side) 17086.8 16348.8 13846.8 17389.2 19200 24511.2 24511.2 15790.8 16701.6 14089.2 17640 18548.4 14150.4 last is part of ACC REC 24511.2 15790.8 0 0 0 0 16701.6 Cash Receipts Credit Sales (Side) 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
Chosen monthly production 10000 50.73 Depreciation 250 850 1800 250
Delivery to not deliver 1 Cabinets Required 5 5 5 6 6 5 9 9 7 9 10 13 8 9 7 9 10 8 8 9 0 0 0 0 Cabinets Required 0 0 0 0 0 0
Student Details none Vehicle Private UberEats Chosen Cabinets Available 5 5 5 6 6 6 9 9 9 9 10 13 13 13 13 13 13 13 13 13 13 13 13 13 Cabinets Available 13 13 13 13 13 13 5166.67 Cabinet Accu Depn
Age Choice Vehicle Cost 0 15000 0 0 0 Change in Cabinets 5 0 0 1 0 0 3 0 0 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 Change in Cabinets 0 0 0 0 0 0 3250 Combined Cabinet Depn For 2020
Country Choice Delivery percentage 0 0.1 0.1 0.2 0 Cabinet Cost 12500 0 0 2500 0 0 7500 0 0 0 2500 7500 32500 Display Cabinets ASSET 0 0 0 0 0 0 0 0 0 0 0 0 Cabinet Cost New 2020 Cabinets 0 0 0 0 0 0 0 3250 Cabinet Depn From Last year cabinets
Work Yes No Sales Indicies 0.9 1.12 1.08 1.35 0.9 Cabinet Depreciation 1250 0 0 187.5 0 0 375 0 0 0 41.67 62.5 1916.67 Total Display Cabinet Depn 0 0 0 0 0 0 Cabinet Depreciation 0 0 0 0 0 0 0 NEW Cabinet Depn
Experience Choice Delivery Reimburse 0 0 1.5 0 0 Delivery Sales Vol Primary 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Delivery Sales Vol Primary 0 0 0 0 0 0 Delivery Sales Vol Primary 0 0 0 0 0 0
App Fee 0 0 0 0.25 0 Delivery Sales Vol Side 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Delivery Sales Vol Side 0 0 0 0 0 0 Delivery Sales Vol Side 0 0 0 0 0 0
Cash Budget Title Delivery Vehicle Purchase Delivery Driver Expenses Delivery App Usage Expenses Delivery Driver Fees Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 delivery fees 0 0 0 0 0 0
0 0 0 0 0 0 OLD DELIVERY FEE CALC
COVID-19 BELOW THIS Total Deliveries 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 delivery total orders 0 0 0 0 0 0
Delivery 1 JobKeeperEligibleEmployees 8 Vehicles Required 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Vehicles Required 0 0 0 0 0 0 Vehicles Required 0 0 0 0 0 0 delivery employees required 0 0 0 0 0 0
none Vehicle Private UberEats Chosen max required employees 0 manual slider Vehicles Available 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Vehicles Available 0 0 0 0 0 0 Vehicles Available
Vehicle Cost 0 15000 0 0 0 chosen number of employees 0 0 0 Change in Vehicles 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Change in Vehicles 0 0 0 0 0 0 Change in Vehicles
Delivery Sales Value 0 0.1 0.1 0.15 0 monthly wages 5120 chosen Vehicles Cost 0 0 0 0 0 0 0 0 0 0 0 0 0 2020 depn below 0 0 0 0 0 0 0 0 0 0 0 0 0 0 total vehicle Vehicle Depn 0 0 0 0 0 0 0 new vehicles
Marketing Cost 0 7200 7200 7200 0 jobkeeper pay# employees 0 0 Vehicle Depreciation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 vehicle depreciation 0 0 0 0 0 0 0 vehicle depreciation vehicle accu depn 0
Delivery Reimburse 0 0 1.5 0 0 Jobkeeper payment 0 Total Sales Revenue 228350 319578.5 213320 271330 288880 222550 294919 282184 238999 300141 331400 423056 272559 288268 243181 304470 320147 244232 272559 288268 0 0 0 0 0 accu depn vehicle Total Sales 0.00 0 0 0 0 0
App Fee 0 0 0 0.25 0 business efficiency 0 UberEats Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ubereats Fees 0 0 0 0 0 0
Cash Budget Title COVID Delivery Vehicle Purchase COVID Delivery Driver Expenses COVID Delivery App Usage Expenses wages expense 0
Utilities (Delivery) 840 5040 5040 5040 840 lost jobs 15 Number for Deliveries 0 0 0 0 number FOR deliveries 0 0 0 0 0 0 0 total for this row
Utilities Expense Discount Text 90 40 40 40 90 halved payments 0
TakeAway Yes No choice 2 2 Completion Mark 0 Returns 913 1278 853 1085 1156 890 1180 1129 956 1201 1326 1692 1090 1153 973 1218 1281 977 1090 1153 0 0 0 0 Returns 0 0 0 0 0 0 TOTAL Returns 2243
TakeAwaySalesValue 0.05 0 0 CovidJuly Choice 0 Ratio Mark 0 2243
Utilities 8400 840 840 Final Mark 0 0 82305
Marketing Cost 7200 0 0 First Number 0 0 CURRENTLY USED 16701.6
Last Number 0 0 Base Credit Sales MAIN 68505 74346 63996 81399 86664 66765 84204 80568 68238 85695 94620 120789 Base Credit Sales MAIN 120789 77820 0 0 0 0 0 0 0 0 0 0
Combo No Yes 1 Redundant Employees 5 500 Base Credit Sales SIDE 17086.8 16348.8 13846.8 17389.2 19200 24511.2 Base Credit Sales SIDE 24511.2 15790.8 0 0 0 0 0 0 0 0 0 0
Food Price Change 1 0.8 1 Combo Bonus 0.03 Food Type 1 100000000 Base Total Credit Sales 68505 74346 63996 81399 86664 66765 101290.8 96916.8 82084.8 103084.2 113820 145300.2 Base Total Credit Sales 145300.2 93610.8 0 0 0 0 0 0 0 0 0 0
Delivery Sales Value 0 0 0 Work Yes No 0 0 TOTAL A/C Rec Combined Nov 113820 34146.00
Take Away Sales Value 0 0 0 CovidJuly Choice 0 FoodQualitySpend 4 40000000000 Jan 68505 13701.00 34252.50 20551.50 Dec 145300.2 72650.10 43590.06
Side Sales Proportion 0.5073038414 1 0.5073038414 50.73 random 5 5000000 Feb 74346 14869.20 37173.00 22303.80 Jan 145300.2 29060.04 72650.10 43590.06
Side Dish Price 4 3 4 2019ratiototalleft 2 200000 Mar 63996 12799.20 31998.00 19198.80 Feb 93610.8 18722.16 46805.40 28083.24
2020ratiototalright 0 0 Apr 81399 16279.80 40699.50 24419.70 Mar 0 0.00 0.00 0.00
PIE CHART DATA HERE random2 6 60000 May 86664 17332.80 43332.00 25999.20 Apr 0 0.00 0.00 0.00
2019 random3 2 2000000000 Jun 66765 13353.00 33382.50 20029.50 May 0 0.00 0.00 0.00
Product Details Financing 42105260500 Jul 101290.8 20258.16 50645.40 30387.24 Jun 0 0.00 0.00 0.00
Price $ 10.00 Investor Capital $ - 0 Aug 96916.8 19383.36 48458.40 29075.04 Jul 0 0.00 0.00 0.00
Variable Costs $ 3.00 Bank Loan $ 50,000 Sep 82084.8 16416.96 41042.40 24625.44 Aug 0 0.00 0.00 0.00
Contribution Margin $ 7.00 Personal Capital $ 100,000 Oct 103084.2 20616.84 51542.10 30925.26 Sep 0 0.00 0.00 0.00
Still required $ 616,949 Nov 113820 22764.00 56910.00 34146.00 Oct 0 0.00 0.00 0.00
Dec 145300.2 29060.04 72650.10 43590.06 Nov 0 0.00 0.00 0.00
12month COVID Restriction Easing Data Chosen Reopen Month 7 1084171.8 13701 49121.7 70523.7 70581.6 77231.1 81104.7 79639.86 90058.26 95262.6 90734.28 98931.54 116895.3 106796.1 43590.06 Dec 0 0.00 0.00 0.00
CBD Foodcourt Suburb Chosen MAIN 150386.16 Accounts Receivable 238911 135856.14 134962.32 90395.46 28083.24 0 0 0 0 0 0 0 0 0 0
Starting Increase in Customers 0.05 0.1 0.2 0.05 Jan 68505 13701.00 34252.50 20551.50 Inc 2019 Nov Inc 2019 Dec 0 Accounts Receivable DEBUG 150386.16
Monthly Increase in Customers 0.05 0.03 0.08 0.05 Feb 74346 14869.20 37173.00 22303.80 MAIN Nov 94620 28386.00
Final Number 0.3 0.25 0.6 0.3 Mar 63996 12799.20 31998.00 19198.80 Dec 120789 60394.50 36236.70
Name the CBD a shopping centre foodcourt a suburban retail area the CBD Apr 81399 16279.80 40699.50 24419.70 Jan 120789 24157.80 60394.50 36236.70
May 86664 17332.80 43332.00 25999.20 Feb 77820 15564.00 38910.00 23346.00
Reopen July Aug Sep Oct Nov Dec Jan Jun 66765 13353.00 33382.50 20029.50 Mar 0 0.00 0.00 0.00
Reopen Sales 0 0 0 0 0 0 0 Jul 84204 16840.80 42102.00 25261.20 Apr 0 0.00 0.00 0.00
Aug 80568 16113.60 40284.00 24170.40 May 0 0.00 0.00 0.00
Target Market Chosen 4 Sep 68238 13647.60 34119.00 20471.40 Jun 0 0.00 0.00 0.00
CBD Shopping Suburb TV Radio Print Website Targetted Ads Oct 85695 17139.00 42847.50 25708.50 Jul 0 0.00 0.00 0.00
Children 0.8 1.2 1.3 2 0.6 0.85 1 0.9 Nov 94620 18924.00 47310.00 28386.00 Aug 0 0.00 0.00 0.00
Teens 0.9 0.9 0.9 0.7 0.8 1 1 0.7 Dec 120789 24157.80 60394.50 36236.70 Sep 0 0.00 0.00 0.00
Adults 1.2 0.9 1 1 1.4 1 1 1.1 975789 13701 49121.7 70523.7 70581.6 77231.1 81104.7 76222.5 78245.1 79192.8 75428.4 82242.9 97176.3 88780.5 36236.70 Oct 0 0.00 0.00 0.00
No Focus 1 1 1 1.1 1.1 1.1 1.1 1.1 125017.2 Accounts Receivable Nov 0 0.00 0.00 0.00
Chosen 1 1 1 1.1 1.1 1.1 1.1 1.1 SIDE Dec 0 0.00 0.00 0.00
Jan 0 0.00 0.00 0.00 198609 112938.30 112195.2 75146.7 23346 0 0 0 0 0 0 0 0 0 0
TargetMarketLocationBonus Feb 0 0.00 0.00 0.00 Inc 2019 Nov Inc 2019 Dec 0 Accounts Receivable
1 Mar 0 0.00 0.00 0.00 SIDE Nov 19200 5760.00
Apr 0 0.00 0.00 0.00 Dec 24511.2 12255.60 7353.36
Advanced Marketing Base Effect One off Cost Monthly Cost May 0 0.00 0.00 0.00 Jan 24511.2 4902.24 12255.60 7353.36
Base Sales slider manual entry 0.5 Jun 0 0.00 0.00 0.00 Feb 15790.8 3158.16 7895.40 4737.24
TV Production 0 0 0 Ad cost Monthly Cost Franchise monthly fee 0 0 0 5000 Jul 17086.8 3417.36 8543.40 5126.04 Mar 0 0.00 0.00 0.00
TV Showing 0 0 10 300 90000 5000 6.3245553203 Aug 16348.8 3269.76 8174.40 4904.64 Apr 0 0.00 0.00 0.00
Radio Production 0 0 0 Ad cost Monthly Cost Franchise monthly fee 0 0 0 500 Sep 13846.8 2769.36 6923.40 4154.04 May 0 0.00 0.00 0.00
Radio Showing 0 0 20 20 12000 500 4 Oct 17389.2 3477.84 8694.60 5216.76 Jun 0 0.00 0.00 0.00
Print Advertising 0 0 300 Incremental Change 100 Franchise Value 1000 0.3046 1000 Nov 19200 3840.00 9600.00 5760.00 Jul 0 0.00 0.00 0.00
Website 100 0 80 Incremental Change 50 Franchise Value 200 0.16 200 Dec 24511.2 4902.24 12255.60 7353.36 Aug 0 0.00 0.00 0.00
Internet Ads 0 0 150 Incremental Change 1000 Franchise Value 500 0.5081 500 108382.8 0 0 0 0 0 0 3417.36 11813.16 16069.8 15305.88 16688.64 19719 18015.6 7353.36 Sep 0 0.00 0.00 0.00
25368.96 Accounts Receivable Oct 0 0.00 0.00 0.00
Nov 0 0.00 0.00 0.00
Dec 0 0.00 0.00 0.00
Business Type Combined Effect 1.4727 0 7200 40302 22917.84 22767.12 15248.76 4737.24 0 0 0 0 0 0 0 0 0 0
New 1 First Month Dec20 (to 2021 Jan) Inc 2019 Nov Inc 2019 Dec 0 Accounts Receivable
Existing 0.8 old website =ROUND(SIN(C114*(PI()/200))*H102,4) Emergency Loan calculations
Franchise 0.5 old internet ads =ROUND((C115/150+SQRT(C115)/20)*I102,4) Initial Loan 50000 50000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000
Chosen 0.5 Emergency Loans 367000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New Total Loan 50000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000 417000
Loan Repayment 1489.58 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1 12423.1
Interest Portion 191.67 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5 1598.5
Principal Payment 1297.91 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6 10824.6
12month interest 12month interest
17775.17 19182
Remaining Loan Remaining Loan
296631.49 166736.29
principal payments principal payments
120368.51 129895.2
total payments total payments
138143.68 149077.2

image1.png

image2.jpeg

image3.png

image4.jpeg

image5.jpeg

image6.jpeg

image7.jpeg

image8.jpeg

image9.jpeg

image10.jpeg

image11.jpeg

image12.jpeg

image13.jpeg

image14.jpeg

image15.jpeg

image16.jpeg

image17.jpeg

image18.jpeg

image19.png

image20.jpeg

image21.jpeg

image22.jpeg

image23.png

image24.png

image25.png

image26.jpeg