Marketing situation analysis paper

qq2080049

PaitongProjections9-10-18.xlsx

Home >Business & Finance homework help >Marketing homework help >Marketing situation analysis paper

Profit & Loss Projections

				Paithong Thai Cuisine
				Financial Projections for June 2017 - May 2018					Key:	formula	enter as negative
PROJECTED PROFIT & LOSS STATEMENT and CASH FLOW
			Jun	Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	TOTAL	% Rev
		Food Service	9,600	6,000	6,000	7,000	8,000	9,000	10,000	11,000	11,000	12,000	11,000	10,000	110,600
		Non Alcoholic drinks	400	400	400	400	400	400	400	400	400	400	400	400	4,800
		Beer and wine	200	400	800	1,600	1,600	1,600	1,600	1,600	1,600	1,600	1,600	1,600	15,800		just started selling beer and wine in May 2017
$10		Average/ # tickets	32	20	20	23	27	30	33	37	37	40	37	33
Income, Sales, Revenue - Total or Gross
	Food Service		9,600	6,000	6,000	7,000	8,000	9,000	10,000	11,000	11,000	12,000	11,000	10,000	110,600	84%
	Non Alcoholic drinks		400	400	400	400	400	400	400	400	400	400	400	400	4,800	4%
	Beer and wine		200	400	800	1,600	1,600	1,600	1,600	1,600	1,600	1,600	1,600	1,600	15,800	12%
		Total	10,200	6,800	7,200	9,000	10,000	11,000	12,000	13,000	13,000	14,000	13,000	12,000	131,200	100%	10,933.33
Cost of Goods Sold
30%	Food Service		2,880	1,800	1,800	2,100	2,400	2,700	3,000	3,300	3,300	3,600	3,300	3,000	33,180	25%
30%	Non Alcoholic drinks		120	120	120	120	120	120	120	120	120	120	120	120	1,440	1%
40%	Beer and wine		80	160	320	640	640	640	640	640	640	640	640	640	6,320	5%
		Total	3,080	2,080	2,240	2,860	3,160	3,460	3,760	4,060	4,060	4,360	4,060	3,760	40,940	31%
Gross Profit - Profit Margin			7,120	4,720	4,960	6,140	6,840	7,540	8,240	8,940	8,940	9,640	8,940	8,240	90,260	69%
Operating Expenses / Overhead / Monthly															- 0
	Advertising & Promotion		65	65	65	65	65	65	65	65	65	65	65	65	780	1%	need a banner?? for happy hour, need flyers??, take out menus = $50/ month
	Bank Service Charges - for merchant services Bof A		38	38	38	38	38	38	38	38	38	38	38	38	456	0%
	Business Insurance Expense		338			338			338			338			1,352	1%	general liability
	Business Licenses and Permits							745		15			200		960	1%	695 for restaurant in Nov, 50 for DBA, food handlers card every 2 years not sure of month for $15 (Jan?), OLCC is 200 in April
	Events -Licenses and Permits		270	135	135	135							150	135	960	1%	Cambodia New Year = 135 in April, Sunday Market license = 135 in May, Jade Night Market = 135 in June, Stark = 135, and 3 other events = 135*3 (Belmont in July, ? DMA in Aug, 1 more in Sept)	TOTAL SALES		6000	7000	8000	9000	10000	11000
	Events - Booth Fees		955	290	290	290	140								1,965	1%	Cambodia New Year = 150 in April, Sunday Market = 35 every week (plus 15 the first week), Jade Night Market (pay in June) = 350 in July and 350 in Aug, Stark paid in June 100, and 3 more events for 150 each	% paid to Square	3%	180	210	240	270	300	330
	Computer & Software Expenses							500							500	0%	500 for new computer in November	B of A COSTS
	Dues and Subscriptions												100		100	0%	Montavilla Neighborhood Association		Other fees	?	?	?	?	?	?
	Internet, phone & Website		65	65	150	150	150	150	250	150	150	150	150	150	1,730	1%	100 for website in Dec., phone = $65/month, starting in Aug phone and internet is 150		Total cost	0	0	0	0	0	0
4.50%	Merchant Account Fees	90%	413	275	292	365	405	446	486	527	527	567	527	486	5,314	4%	B of A averages 4.5%, Nancy is looking into a new system
	Office Supplies		15	15	15	15	15	15	15	15	15	15	15	15	180	0%	85 once per year for receipt paper
	Restaurant Supplies		100	100	100	100	100	100	100	100	100	100	100	100	1,200	1%	dishrags 50/ month, heavy duty dishwashing = 50/ year, hand dish wash soap = 15/ month, hand soap pptwls and toilet paper = 30/month
	Labor-Contractor		200	400	400	400	400	400	400	400	400	400	400	400	4,600	4%	50 for 4 hrs one day / week, in uly starts to be $50/ day*2 days/ week
	Labor-Payroll Wages		0												- 0	0%	all employees are IRCO or family receiving tips
	Labor-Payroll Taxes and Benefits		0												- 0	0%
	Legal and Professional Fees				300										300	0%	extended taxes in august for $300
	Rent Expense		900	900	900	900	900	900	900	900	900	900	900	900	10,800	8%
2000	Repairs and Maintenance		167	167	167	167	167	167	167	167	167	167	167	167	2,000	2%
	Telephone		64	64	64	64	64	64	64	64	64	64	64	64	768	1%	one landline
	Utilities		878	878	878	878	878	878	878	878	878	878	878	878	10,540	8%	electric about 300/ month, water 700/ 3 months, gas = 280/ month, trash = 65/ month
	Vehicle Expenses		292	292	292	292	292	292	292	292	292	292	292	292	3,500	3%	gas = 180/ month, 35/ 3 months for oil, 100/ month for repairs and maintenance
Total Operating Expenses			4,760	3,684	4,085	4,196	3,614	4,759	3,993	3,610	3,595	3,974	4,045	3,690	48,005	37%	4,000.38
																0%
Net Profit/Loss - Net Income			2,360	1,036	875	1,944	3,226	2,781	4,247	5,330	5,345	5,666	4,895	4,550	42,255	32%	3,521.28
Cash Flow
Beginning Cash			6,000 Gavin D'Avanther: Gavin D'Avanther: enter Dec 31 end of day balance, business checking account	5,810	4,196	1,140	633	1,410	(645)	1,153	4,032	2,451	5,667	8,112
	Net Income		2,360	1,036	875	1,944	3,226	2,781	4,247	5,330	5,345	5,666	4,895	4,550	42,255
	Add Loan Proceeds														- 0
	Less Capital Purchases		(100)	(200)	(200)										(500)		June stove from friend Nancy from burned store, includes degreaser and moving - anew one costs 1200-1600, may need a new icemake for $2,000 as of July 2017
30%	Less Taxes				(1,281)			(2,385)			(4,477)			(4,533)	(12,677)		(1,056.39)
	Less Loan Payment		(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(1,450)	(17,400)		(1,450)
	Less Owners Draw		(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(1,000)	(12,000)		(1,000)
Net Cash Flow			(190)	(1,614)	(3,057)	(506)	776	(2,054)	1,797	2,880	(1,582)	3,216	2,445	(2,433)
Ending Cash			5,810	4,196	1,140	633	1,410	(645)	1,153	4,032	2,451	5,667	8,112	5,679			19800
ASSUMPTIONS AND NOTES

Sheet2

Sheet3

Breakeven

	Your Name
	BREAKEVEN ANALYSIS (Monthly)
	AVERAGE MONTH	Notes	AVERAGE MONTH	Notes	AVERAGE MONTH	Notes	AVERAGE MONTH	Notes
EXPENSES
Average Monthly expenses	4,000.00		4,000.00		4,000.00		6,340.00	add 40 hrs/wk at 11.25/ hr at 30% payroll
taxes	1,100.00		1,100.00		1,100.00		1,100.00
Loan Payments	1,500.00	to 3 banks	1,500.00	to 3 banks	1,500.00	to 3 banks	1,500.00	to 3 banks
Owners Draw	1,000.00		1,000.00		2,000.00		1,000.00
Savings			500.00		500.00		500.00
TOTAL MONTHLY EXPENSES	7,600.00		8,100.00		9,100.00		10,440.00
MONTHLY GROSS PROFIT REQUIRED	7,600.00		8,100.00		9,100.00		10,440.00
COST OF GOODS SOLD %	31%		31%		31%		31%
GROSS MARGIN %	69%	(100% - COGS)	69%	(100% - COGS)	69%	(100% - COGS)	69%	(100% - COGS)
MONTHLY BREAKEVEN SALES	11,014.49		11,739.13		13,188.41		15,130.43
(Total expenses / Gross Margin %)
	$10.50	Average ticket price	$10.50	Average ticket price	$10.50	Average ticket price	$10.50	Average ticket price
	1049	# tickets/ month	1118	# tickets/ month	1256	# tickets/ month	1441	# tickets/ month
	35	# tickets/ day	37	# tickets/ day	42	# tickets/ day	48	# tickets/ day

Peanut Sauce tub

COGS
		Prices	COGS%	Profit	Profit
PEANUT Sauce	wholesale	$0.00
to make 30 6 oz containers	retail	$4.50	26%	74%	$3.31		(need to check)
	retail	$5.00	24%	76%	$3.81	bottles and caps	500	$ 1.20	$ 600.00
tub and lid		$ 0.14				cap seal	500	$ 0.10	$ 50.00
label		$ 0.55	.55 when buying 250			label	500	$ 0.40	$ 200.00
ingredients		$ 0.50	1	5	$ 3.81	ingredients	500	$ 0.83	$ 415.00
labor hrs - cooking	0.0666666667		2	4.5	$ 6.62			TOTAL	$ 1,265.00
pay/ hr	0	$ - 0	3	4	$ 8.42
			Profit				Prices	COGS%	Profit	BREAKEVEN SALES	# of bottles solds	Remaining to be sold	TOTAL Sales possible	Profit
	Total Costs	$ 1.19				wholesale	$0.00	0%	100%	$ 1,265.00	ERROR:#DIV/0!	ERROR:#DIV/0!	$0.00	$0.00
				11.43		retail	$4.50	26%	74%	$ 1,720.83	382.4	117.6	$2,250.00	$1,654.00
coconut	180	oz		6.62				$ 1.19	$3.31			total product expenses batch 1	$ 1,265
sugar	60	oz		18.05								initial product buy batch 2	$ 1,265
salt	3	oz										Could use for other things	$ (280)
tamarind	20	oz				# of months needed to sell 500 bottles
peanut	50	oz				Price per bottle			$4.50
chili paste	8	oz				# of bottles per month			60
TOTAL	321	oz				# of bottles to sell			500
pre cooking	9100.35	grams				# of months needed to sell one batch			8.33
						Average Sales/ month			$270.00
post cooking	300	oz				# of bottles/ batch			18
DOUBLE BATCH = 18 bottles	8505	grams				# of batches/ month			3.3
SINGLE BATCH = 9 bottles
pre cooking	4550.1	grams
post cooking	4252.43	grams

Peanut Sauce bottle

COGS
		Prices	COGS%	Profit
PEANUT Sauce	wholesale	$5.00	51%	49%
to make 18 bottles	retail	$7.00	36%	64%		(need to check)
					bottles and caps	500	$ 1.20	$ 600.00
bottle and cap		$ 1.20			cap seal	500	$ 0.10	$ 50.00
cap seal		$ 0.10			label	500	$ 0.40	$ 200.00
label		$ 0.40			ingredients	500	$ 0.83	$ 415.00
ingredients		$ 0.83					TOTAL	$ 1,265.00
labor hrs - cooking	0.1111111111
pay/ hr	0	$ - 0				Prices	COGS%	Profit	BREAKEVEN SALES	# of bottles solds	Remaining to be sold	TOTAL Sales possible	Profit
					wholesale	$5.00	51%	49%	$ 2,564.19	512.8	-12.8	$2,500.00	$1,233.33
	Total Costs	$ 2.53			retail	$7.00	36%	64%	$ 1,982.46	283.2	216.8	$3,500.00	$2,233.33
							$ 2.53	$4.47			total product expenses batch 1	$ 1,265
coconut	180	oz									initial product buy batch 2	$ 1,265
sugar	60	oz									Could use for other things	$ 970
salt	3	oz			# of months needed to sell 500 bottles
tamarind	20	oz			Price per bottle			$7.00
peanut	50	oz			# of bottles per month			60
chili paste	8	oz			# of bottles to sell			500
TOTAL	321	oz			# of months needed to sell one batch			8.33
pre cooking	9100.35	grams			Average Sales/ month			$420.00
					# of bottles/ batch			18
post cooking	300	oz			# of batches/ month			3.3
DOUBLE BATCH = 18 bottles	8505	grams
SINGLE BATCH = 9 bottles
pre cooking	4550.1	grams
post cooking	4252.43	grams

Sheet1

	(need to check)
bottles and caps	500	$ 1.20	$ 600.00
cap seal	500	$ 0.10	$ 50.00
label	500	$ 0.40	$ 200.00
ingredients	500	$ 0.83	$ 415.00
		TOTAL	$ 1,265.00
	Prices	COGS%	Profit	BREAKEVEN SALES	# of bottles solds	Remaining to be sold	TOTAL Sales possible	Profit
wholesale	$5.50	46%	54%	$ 2,345.22	426.4	73.6	$2,750.00	$1,483.33
retail	$7.00	36%	64%	$ 1,982.46	283.2	216.8	$3,500.00	$2,233.33
		$ 2.53	$4.47			total product expenses batch 1	$ 1,265
						initial product buy batch 2	$ 1,265
						Could use for other things	$ 970
# of months needed to sell 500 bottles
Price per bottle			$7.00
# of bottles per month			60
# of bottles to sell			500
# of months needed to sell one batch			8.33
Average Sales/ month			$420.00
# of bottles/ batch			18
# of batches/ month			3.3

DMA

To go to Festival of Nations
TO SELL		TO SAMPLE
Multnomah Permit	$ 140.00	Multnomah Permit	$ - 0
booth	$ 120.00	booth	$ 120.00
employee	$ 200.00	employee	$ - 0
extra food	$ 400.00	extra food	$ 100.00
Total cost (of goods)	$ 860.00	Total cost (of goods)	$ 220.00
needs to sell	$ 810.00	needs to sell
Profit	$ (50.00)	Profit	$ (220.00)
one pad thai	$ 8.00	one pad thai
	101.25

Clients

Average/ day	Average/ month
$ 350	$ 10,500
Average ticket price
$ 10
Average # of tickets
35

COGS

COGS											Cost	lb	# orders/ lb	COST		Ideal price
Entres			Price	$ 11.95						chicken	$ 1.45	1	4	$ 0.36	30%	$ 1.20
Item				COSTS	COGS	Gross Margin				Beef	$3.15	1	4	$ 0.79	30%	$ 2.60
Ingredients including meat				$ 8.00	67%	33%				Shrimp	$ 3.15	1	4	$ 0.79	30%	$ 2.60
WHEN COGS ARE 30% of PRICE				30%
Possible Prices	$2	$5	$6	$7	$8	$9	$10	$11	$12	$13	$14	$15
Possible COGS	$0.60	$1.50	$1.80	$2.10	$2.40	$2.70	$3.00	$3.30	$3.60	$3.90	$4.20	$4.50
WHEN COGS ARE 40% of PRICE				40%
Possible Prices	$2	$5	$6	$7	$8	$9	$10	$11	$12	$13	$14	$15
Possible COGS	$0.80	$2.00	$2.40	$2.80	$3.20	$3.60	$4.00	$4.40	$4.80	$5.20	$5.60	$6.00