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Table of Contents

1.
2.
3.
4.
5.
6.
7.

Executive Summary..................................................................................
Evaluation of Business Opportunity.........................................................
Industry Profile.........................................................................................
Company Profile........................................................................................
Marketing Strategy......................................................................................
Financial Feasibility....................................................................................
Conclusion...................................................................................................
8. Annexure......................................................................................................

nment/food related editorial.


Additionally, we will develop a consistent reach and frequency throughout the year,
targeting each specific customer.

Promotional Campaign:
The best way to reach our potential customers is to develop an intense advertising
campaign promoting SEASONS concept of Spice of Life. In addition to standard

advertising practices, we will gain considerable recognition through newspapers,


newsletters, public announcement and from our dynamic menu.
Our periodic customers surveys and weekly menu items sales evaluations will help us
to understand what advertising is working and what is not; basically who we are
reaching. Our goal is to understand our customer, measure the success of our direct
marketing and media activities, and redirect advertising as effectively as possible.

Press Release/Grand Opening:


SEASONS will release a series of press release on the grand opening.

Editorial Visitation: Leading up to the Grand Opening, and over the first 6 months
of operations, we will invite the most influential reporters and editors from all local
publications to SEASONS Restaurant in order to evaluate our menu, service, and
atmosphere.

Sales Strategy:
SEASONs sales strategy requires consistently high quality food, service, speed and
atmosphere. We can accomplish this by:
Hiring employees who genuinely enjoy their jobs.
Continually assessing the quality of all aspects mentioned above, and immediately
addressing any problems.
Interacting with our customers personally, so they know that their feedback goes
directly to the owners.
Evaluating food choices for popularity, and keeping favourite on the menu as we rotate
seasonal foods and specials.

5. Financial Feasibility
Profit & Loss Account for the Year Ending 2012-2013
(of SEASONS the Restaurant)
Particulars
To Raw Material

Amount (Rs.)
12,00,000

Particulars
By Sales

To Gross Profit c/d

15,50,000 By Closing Stock

To License &Permits
To Establishment Exp

27,50,000
10,000 By Gross Profit b/d
1,00,000

To Manager
To Chef
To Waiter
To Cleaning
To Music & Ent.

1,20,000
96,000
1,44,000
12,000
3,200

To Repairs

12,000

To Electricity

24,000

To Water

14,400

To Gas

50,400

To Taxes

24,000

To Rent

3,00,000

To Advertisement

60,000

To Decoration

24,000

To Stationary

24,000

To Provision for Bad


Debts
To Insurance

12,000
1,20,000

To Interest on Capital

1,00,000

To Depreciation on
Furniture
To Depreciation on
Fixture
To Depreciation on
Equipment
To Provision for Tax
To Net Profit

25,000
7,500
30,000
71,250
1,66,250

Amount (Rs.)
25,00,000
2,50,000
27,50,000
15,50,000

15,50,000

15,50,000

Profit & Loss Account for the Year Ending 2013-2014


(of SEASONS the Restaurant)
Particulars

Amount (Rs.)

Particulars

To Raw Material

16,00,000

By Sales

To Gross Profit c/d

26,00,000 By Closing Stock


42,00,000

To Manager

1,80,000 By Gross Profit b/d

To Chef

3,60,000

To Waiter

4,80,000

To Cleaning
To Music & Ent.

2,50,000
42,00,000
26,00,000

3,200
24,000

To Electricity

48,000

To Water

14,400

To Taxes

39,50,000

24,000

To Repairs

To Gas

Amount (Rs.)

1,00,800
48,000

To Rent

4,50,000

To Advertisement

1,20,000

To Decoration

60,000

To Stationary

48,000

To Provision for Bad


Debts
To Insurance

24,000
1,20,000

To Interest on Capital

1,05,000

To Depreciation on
Furniture
To Depreciation on
Fixture
To Depreciation on
Equipment
To Provision for Tax

22,500

1,00,643

To Net Profit

2,34,832

7,125
25,500

26,00,000

Profit & Loss Account for the Year Ending 2014-2015


(of SEASONS the Restaurant)

26,00,000

Particulars
To Raw Material
To Gross Profit c/d

Amount (Rs.)
20,00,000

Particulars
By Sales

45,00,000

27,00,000 By Closing Stock


47,00,000
1,80,000 By Gross Profit b/d

To Chef

3,84,000

To Waiter

4,80,000

To Music & Ent.

27,00,000

24,000
3,200

To Repairs

24,000

To Electricity

48,000

To Water

14,400

To Gas

2,00,000
47,00,000

To Manager

To Cleaning

Amount (Rs.)

1,00,800

To Taxes

48,000

To Rent

5,40,000

To Advertisement

69,750

To Stationary

48,000

To Provision for Bad


Debts
To Insurance

24,000
1,20,000

To Interest on Capital

1,10,250

To Depreciation on
Furniture
To Depreciation on
Fixture
To Depreciation on
Equipment
To Provision for Tax

80,250

1,11,872

To Net Profit

261,034

6,769
21,675

27,00,000

27,00,000

Projected Balance Sheet as on 31st March 2012-2013


Particulars

Amount

Particulars

Amount

Capital Account

Fixed Assets

Saloni
Add: Interest
25,000_

5,00,000

Robin
Add: Interest
25,000_

5,00,000

Furniture
2,50,000
Less: Depreciation
5,25,000
2,25,000

25,000_
5,25,000

Rachna
Add: Interest
25,000_

5,00,000

Upendra
Add: Interest
25,000_

5,00,000

7,500_
5,25,000

Capital Reserve & Surplus


Profit and Loss Account
Current Liabilities &
Provisions
A-Current Liabilities

Creditors

Fixture
1,50,000
Less: Depreciation
1,42,500

Equipment
2,00,000
Less: Depreciation
30,000_

1,70,000

5,25,000
Current Assets, Loan and
Advancements
1,66,250 A-Current Assets
Closing Stock
Debtors
Less: Provision
12,000_
1,47,500 Cash in Hand

B-Provisions

2,50,000
3,50,000

Cash at Bank

Provision for Income Tax

3,38,000

3,29,500
5,00,000

71,250 B-Loans & Advances


Security Deposits

1,50,000

Loan to Staff

2,50,000

Miscellaneous Expenditure
Preliminary Expenses
24,85,000

1,30,000
24,85,000

Projected Balance Sheet as on 31st March 2013-2014


Particulars

Amount

Particulars

Amount

Capital Account

Fixed Assets

Saloni
5,25,000
Add: Interest
26,250_

Furniture
2,25,000
Less: Depreciation
22,500
Add: Purchases*
8,02,500
6,00,000_

5,51,250

Robin
Add: Interest
26,250_
Rachna
Add: Interest
26,250_

5,25,000

5,51,250

7,125_

5,25,000

Upendra
5,25,000
Add: Interest
26,250_
Capital Reserve & Surplus
Profit and Loss Account
Current Liabilities &
Provisions
A-Current Liabilities

Creditors

Fixture
1,42,500
Less: Depreciation

5,51,250

5,51,250

1,35,375

Equipment
1,70,000
Less: Depreciation
25,500_
1,44,500

Current Assets, Loan and


Advancements
2,34,832 A-Current Assets
Closing Stock
Debtors
Less: Provision
24,000_
2,30,000 Cash in Hand

B-Provisions

2,50,000
3,24,000

Cash at Bank

Provision for Income Tax

3,00,000

4,13,100
6,00,000

1,00,643 B-Loans & Advances


Security Deposits
27,70,475

1,25,000
27,70,475

NOTE:
*Furniture Costing Rs.6, 00,000 will be purchased on 31st March 2014

Projected Balance Sheet as on 31st March 2014-2015


Particulars
Capital Account

Amount

Particulars
Fixed Assets

Amount

Saloni
Add: Interest
27,563_

5,51,250

Robin
Add: Interest
27,563_

5,51,250

Furniture
8,02,500
Less: Depreciation
5,78,813
7,22,250

80250_
5,78,813

Rachna
Add: Interest
27,563_

5,51,250

Upendra
Add: Interest
27,563_

5,51,250

6,769_
5,78,813

Capital Reserve & Surplus


Profit and Loss Account
Current Liabilities &
Provisions
A-Current Liabilities

Creditors

1,28,606

Equipment
1,44,500
Less: Depreciation
21,675_

1,22,825

5,78,813
Current Assets, Loan and
Advancements
2,61,034 A-Current Assets
Closing Stock
Debtors
Less: Provision
24,000_
50,000 Cash in Hand

B-Provisions
Provision for Income Tax

Fixture
1,35,375
Less: Depreciation

2,00,000
2,48,000

Cash at Bank

2,24,000
4,40,477
6,00,000

1,11,872 B-Loans & Advances


Security Deposits
27,38,158

3,00,000
27,38,158

The projections show that Sales of SEASONS is increasing month over years
steadily. This states that SEASONS is moving towards vision and position itself as a
preferential brand of the customers.

Break Even Analysis for SEASONS Restaurant


Sales
Variable Overheads
Purchases
Music & Entertainment
Repairs
Electricity
Cleaning
Gas
Advertisement
Decoration
Depreciation (25,000+7,500+30,000)
Printing & Stationary
Provision for Bad Debts
Provision for Tax
Fixed Overheads
License and Permit
Establishment Expenses
Managers Salary
Chefs Salary
Waiters Salary
Water
Taxes
Rent
Insurance
Interest on Capital

25,00,000

12,00,000
3,200
12,000
24,000
12,000
50,400
60,000
24,000
6,25,00
24,000
12,000
71,250
15,55,350

Contribution (Sales-Variable Cost)

10,000
1,00,000
1,20,000
96,000
1,44,000
14,400
24,000
3,00,000
1,20,000
1,00,000
10,28,400
9,44,650

BEP Sales (Fixed Cost*Sales/Contribution)

27,21,643

Break Even has been shown on sales of the restaurant to show the minimum
sales it should make in order to save itself from losses.
The more actual sales are above the Break Even Sales, more will be the profit.

By analyzing the Profit and Loss Statement of 1 st year, we come to know that Break Even Point is
Rs.27, 21,643.

Financial Statement Analysis

Profitability Analysis
Gross Profit Ratio
Net Profit Ratio
Operating Profit Ratio
Current Ratio
Liquidity Analysis
Quick Ratio
Net Working Capital
Return on Investment

62%
6.65%
127.35%
6.48
5.33
11,98,750
10.47%

6. Conclusion
The above analysis of SEASONS restaurant lead us to conclude that our business
plan holds a good potential to succeed as our financial forecast sounds to be
promising.
Although our view towards the business plan sounds optimistic, if everything goes as
per the estimates, we would be able to recover our cost in not less than six to seven
months. However taking the uncertainties and external factors into consideration
there may be deviations between the estimates and the reality. As a result it may
impact our breakeven which may require us to revisit our business plan and make
changes accordingly. SEASONS is a unique blend of taste, health and ambiance
would help us to serve our customer better and would finally help us to stand out as a
world class Indian cuisine restaurant.