c







Thanks primarily to Starbucks, within the past 20 years the coffeehouse has become a familiar feature of
American life. Every day, millions of Americans stop for an espresso-based coffee drink. People who would not
have dreamed of spending more than 50 cents for a cup of coffee a few years ago now gladly pay $3 to $5 for
their cappuccino, mocha latte or vanilla ice blended drink.

The specialty-coffee business is growing at a healthy pace. During the past 20 years, there has not been a
single year, despite war and recession, in which specialty coffee sales have not grown. In many years the
increase has been in double digits. In addition, no coffeehouse chains have failed during this time, although the
list of casualties in other industries is quite long.

Starbucks, The Coffee Bean, Peet's, Diedrich's and other major chains serve average quality drinks in
establishments that have the same generic design appearance. Indeed, Starbucks and The Coffee Bean are
often referred to as "fast food" coffeehouses due to their "cookie cutter" design. Now that Americans' coffee
preferences have broadened and matured, many are asking for more from their coffeehouse.




















 
 

 Dark Roast Java meets this need and fills this niche. We offer high-quality products
in an upscale environment. Furthermore, our high-profile location in Pleasantville provides a mixed customer
base that will maintain high levels of business in every season, at all times of the day, every day of the week.



Ned Powers-Sebastiane, founder of Dark Roast Java, has a long career as an entrepreneur and marketing
executive. He is the founder of Powers-Sebastiane Advertising & Public Relations and Pan National Motor Tours.
Co-owner Curt Yamaguchi has an intuitive understanding of the real estate market. As a highly successful real
estate broker and investor he brings several key capabilities to the Dark Roast Java team, not the least of which
is his ability to procure highly desirable locations for future stores.




The company anticipates rapid acceptance of the Dark Roast Java concept in Pleasantville, with revenues of
$600,000+ in the first fiscal year, rising to more than $1,000,000+ in year three. Net profit is projected to be
approximately $99,000 in year one, growing to an estimated $265,000 by year three.













After carefully tracking the performance of the Pleasantville store through an expandable and highly detailed
point-of-sale system, we will use this as a "blueprint" for expansion. For example, daily sales are tracked and
analyzed by item, time period and cost of goods. Labor requirements are matched to projected in-store sales
based upon past performance for maximum efficiency. Even after paying higher than average wages, we expect
to allocate no more than 25% to labor costs.

This Business Plan only provides data on the Pleasantville coffeehouse.

Sources: US Census Bureau, Pleasantville Chamber of Commerce, Specialty Coffee Association of America.

 
Our goal is to be the coffeehouse of choice for the local Pleasantville community, downtown business workers,
tourists who visit the city, and students, by providing a higher quality experience than any competitor. As a result,
we intend to create coffeehouses that quickly achieve profitability and sustain an attractive rate of return (20% or
more annually) for our investors.

We also want to make our contribution to the welfare of the local community by supporting charitable and civic
activities. We will support the farmers who grow our coffee by using Fair Trade, Sustainable Production and
Organic products whenever possible.

Dark Roast Java also awards its business to as many local suppliers as possible, keeping the business in the
community or, at the least, in the state.

!"#



à Make Dark Roast Java the number one destination for coffee in Pleasantville
 à Sales of $600,000+ the first fiscal year, $750,000+ the second fiscal year and $1 million the third fiscal year

à Achieve a 15% net profit margin within the first year and 30% by FY3

à Achieve a total net profit of $150,000+ in FY1 and $200,000+ by FY3

à Be an active and vocal member of the community, and provide continual re-investment through participation
in community activities such as the Chamber of Commerce and financial contributions to local charities and
youth organizations

à Create a solid concept in the industry and track performance in order to begin expanding to other markets
within six months

$%


The keys to our success will be:

à A superior-tasting product backed by a unique quality store

à A relaxing, upscale interior design

à Prime site selection with an upscale affluent population, year-round tourist activity, heavy pedestrian traffic
by the site, a dynamic student population and a concentration of local businesses

à A market that exposes Dark Roast Java to high-profile "trend-setters" and "key influencers"

à Ongoing, aggressive marketing

à Highly trained and friendly staff


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Dark Roast Java offers a superior coffee product, delicious pastries, fresh juices, the finest tea drinks, Ohirardelli
cocoa, gourmet chocolates and gift items.

The Dark Roast Java staff members who prepare the coffee (baristas) are highly trained and experienced. They
know how to prepare an excellent espresso-based drink and brew tasty coffee. We use the highest quality
equipment and ingredients to deliver a noticeably superior product.

Our design style is different from all other coffeehouses, an upscale "Cote d'Azur" look. It features stained glass
decorations, art glasswork, Mediterranean Riviera style furnishings and outdoor dining.

!* 
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Dark Roast Java is a privately held corporation. It is registered as a state LLC Corporation, with ownership
shared by Ned Powers-Sebastiane, Victor Lubitsch, Curt Yamaguchi and other outside investors.

!!



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Start-up expenses are in line with those of other coffeehouse chains. For example, Starbucks spends
approximately $3 0,000 on average to build-out a new store location. Our costs are an estimated $225,000
and $25,000 for opening inventory and operating capital. Future stores should cost no more than $175,000 to
build out since many of the costs incurred here will not have to be repeated later.

The Start-up requirements, below, include $77,000 of short and long-term assets.

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Undercounter Refrigerators $5,000

Service/Prep Counter $12,000

Ice Machine $3,500

Large Refrigerator $1,000

Milk Coolers (3) $1,000

Cash register (2) Point of Sale System $14,000

Espresso Machine $11,000

Fetco Coffee Brewer $2,500

Counters/Condiment bar/shelving $12,000

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Tables, Chairs, Furnishings $12,000

Persian Carpet $1,000

Lighting Fixtures $2,000




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City permits/licenses/fees $6,500

Inserted Row $0

`
LE AL $0

Accounting $2,000

Legal $4,000

Insurance $2,500

Inserted Row $0

MARKETIN ` $0

Opening marketing/advertising $3,000

`raphic design for signage, menu boards $2,000

Outside Signage $1,500

Frequency Cards, Brochures $1,500

Inserted Row $0

OFFICE $0

Office equipment $600

Computer, scanner, printer $2,000

Telephones/Fax/DSL $500

Stationery etc. $1,000

`ift item displays (3) $1,500

Inserted Row $0
APPLIANCES, ETC $0

Preparation equipment $1,000

Dishwasher $3,500

Blenders (3) $2,000

Microwave $500

Panini maker $700

Storage racks $1,000

Music system a
$ 00

Food display case $6,000

Storage room shelving $1,000

Bulk bean grinder $700

Sinks (2), prep counters $1,200

Menu board construction $2,500

Cups/Lids (50,000) $14,000

Total Start-up Expenses $147,000

Start-up Assets

Cash Required $1,500

Start-up Inventory $25,000

Other Current Assets $15,000

Long-term Assets $62,000

Total Assets $103,500

Total Requirements $250,500




Start-up Expenses to Fund $147,000

Start-up Assets to Fund $103,500

Total Funding Required $250,500

Assets

Non-cash Assets from Start-up $102,000

Cash Requirements from Start-up $1,500

Additional Cash Raised $0

Cash Balance on Starting Date $1,500

Total Assets $103,500

Liabilities and Capital

Liabilities

Current Borrowing $0

Long-term Liabilities $0

Accounts Payable (Outstanding Bills) $0

Other Current Liabilities (interest-free) $0

Total Liabilities $0

Capital

Planned Investment

Investors $250,000

Other $500

Additional Investment Requirement $0

Total Planned Investment $250,500

Loss at Start-up (Start-up Expenses) ($147,000)

Total Capital $103,500

Total Capital and Liabilities $103,500

Total Funding $250,500

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Dark Roast Java sells high-quality specialty coffee beverages, tea, juice, water, soft drinks, pastries,
chocolates and gift items. Despite being an upscale coffeehouse, our prices are in line with the leading national
chains.

$Ë


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Coffee roasting is provided by rizzly Mountain Coffee Company, Pleasantville.
à Tea is primarily supplied by Harney & Sons Tea, Connecticut.
à e
Our water vendor is Crystal eyser, St. Helena, CA
 à Juices are provided by Longhorn Orchards, Corpus Cristi, TX (fresh orange juice and
f
lemonade) and enesis Juice, Eugene, OR
à Pastries are provided by local Pleasantville companies such as D'Angelo's Bakery, Pleasantville Biscotti
and Pleasantville Cheesecake.
à f
Chocolates and cocoa are from hirardelli Chocolate Company, San Francisco, Bellagio, Los Angeles and
Black Forest Chocolates, Arnold, CA
à f ift items are from various vendors
à Soft drinks are provided by Sprecher's Brewery, Milwaukee, WI, and Thomas Kemper Soda, Seattle, WA

$! 

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The Dark Roast Java menu sets us apart from other coffeehouses, giving us a competitive edge.

à We offer six groups of drinks²coffee, tea, Italian sodas, smoothies, juice and cocoa²with several choices
within each group. This enables us to provide more variety than our competitors while keeping the
preparation of the drinks easy to execute.

à We are taking advantage of the immense popularity of flavored drinks and Chai tea by offering a product
mix that includes items the other coffeehouses don't carry as well as more familiar drinks.

à We are the only coffeehouse to have a wide range of gourmet hot cocoa.

à Dark Roast Java offers several smoothie drinks and Italian sodas.

à We carry the highest quality fresh juices.

Prices have been determined after a thorough analysis of all food costs for every item in each drink. In some
cases, an average price has been calculated and applied to all similar drinks in order to keep the menu from
confusing the customer.

$!*


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Coffees of the day: Dark Roast Java Blend, Riviera Roast, and Molokai Swiss water process DeCaf.
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  Espresso with a smooth topping of milk foam. $2.50 $3.50

 Espresso combined with steamed milk, topped with a small amount of velvety milk foam. $2.75 $3.25


A Caffe Latte combined with jhirardelli chocolate, topped with whipped cream and chocolate $3.00 $3.75
shavings.

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  A straight shot of espresso topped with a spoonful of rich milk foam. $1.75 $2.50

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    A straight shot of espresso topped with a generous dollop of whipped cream. $1.75 $2.50

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Our famous latte made even more creamy with half and half. $2.50 $3.50


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÷   Coffee. Warm milk. Banana, macadamia nut and vanilla syrups. Topped with whipped
$2.75 $3.75
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÷  Coffee. Warm milk. Amaretto and vanilla syrups topped with whipped cream and almonds. $2.75 $3.75

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All flavored drinks feature quality Monin and nhirardelli syrups.
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  Cappuccino made with vanilla flavored milk foam. $2.50 $3.50

Ë  A Caffe Latte with vanilla essence added. $3.00 $4.25

Espresso, white chocolate flavoring and steamed milk topped with velvety foam and white
 $3.00 $4.25
chocolate shavings.

÷  Espresso. Vanilla and orange syrups, steamed milk and whipped cream topping. $3.00 $4.25

÷
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Coffee. Raspberry and chocolate syrups. Half and half. Whipped cream topping. $3.25 $4.50


 Espresso. Chai. Steamed milk and whipped cream. $3.00 $4.25

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All hot cocoa drinks are $2.75

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 Hot cocoa with white chocolate and whipped cream.
÷ Rich dark hot cocoa with whipped cream topping.
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 Rich hot cocoa and holiday spices. Topped with whipped cream.
 


  Rich chocolate and refreshing peppermint. Topped with whipped cream.
$  Ovaltine Chocolate Malt and milk.

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ã  01 '- Exclusively from Longhorn Orchards, Corpus Cristi, TX $1.50 $2.75

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Sparkling spring water, flavoring and ice. Blended or on the rocks.

Medium $1.50, $2.25 Large

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# Sparkling spring water, ice, half and half, vanilla and mandarin orange syrups.

Ë # Sprite, ice, cherry and vanilla syrups.

÷# Our version of an egg cream.

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Dark Roast Java launches with an exciting new coffeehouse concept in a receptive and steadily growing market
segment²the specialty coffee retail business.

Despite economic downturns in recent years the specialty coffee business has been a bright spot. While literally
hundreds of businesses in many categories are facing poor sales, negative balance sheets and even bankruptcy,
coffee chains continue to show strong growth.

It's clear that America's love for good coffee continues during good times and bad.

~
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By launching Dark Roast Java in the Pleasantville market we maximize our potential for success due to several
factors:

à The highly affluent local population

à Year-round tourist activity
à Ever-changing upscale student population
à Excellent auto and pedestrian traffic by our location
à Low media costs
à High number of local special events
à Prime site location

Dark Roast Java is located at what is arguably one of the best locations for a coffeehouse in Pleasantville²in the
heart of the tourist and business district, adjacent to fine dining and shopping, next to the historic Egyptian
Theatre and just steps from the busiest intersection in town.

Dark Roast Java Coffee has all the ingredients necessary for immediate success.

4
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Dark Roast Java's customer base in Pleasantville is comprised of five target groups.

1. Affluent local residents

2. Tourists
3. Local business people
4. Students
5. Travelers passing through

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 Pleasantville has excellent year-round tourist activity. About 5 million people will visit the area during
the next year. While hotels are virtually sold out during the summer months, tourism all year is exceptionally
strong. This is due in large part to the temperate climate, weekend or day-trip visitors from the greater Ontopolis
area and an unusually large number of special events (e.g. film festivals, concerts, art shows) scheduled
throughout the year.

With a troubled economy and fears of terrorism, more people are opting for the relatively inexpensive, easy and
safe short trip to Pleasantville for recreation. And, according to the Chamber of Commerce, 90% of all tourists
visiting Pleasantville will pass by the Dark Roast Java location.

We will target these potential customers with ads in local tourism guides.

+


. Many local businesses, both private and government, are within two blocks of Dark Roast
œ
Java. Lucre alerie, the prime shopping center of Pleasantville, is one block away. The county courthouse is two
blocks away. Dark Roast Java is in the heart of the shopping and dining area.

Because much of the employee parking is out of the immediate area with shuttle service to downtown, most
people stay near their place of employment during breakfast, lunch and for after-work relaxing. A significant
number of these local business people find Dark Roast Java an inviting and convenient destination.

We also offer coffee service to local restaurants, night spots and businesses. Coffee service brings in additional
revenue and promotes Dark Roast Java among employees at these businesses.

We will also reach business customers through Chamber of Commerce activities and by personally visiting the
shops and businesses to distribute discount coupons and menus.


. The area has more than 30,000 students in several schools, including nearby City College and State
University. Students, most of whom are under the drinking age, have few places they can go to meet their
friends. Coffeehouses have proven to be very popular with students²even high school students²as an "in"
place to go that's also affordable.

To reach students we offer special student discount cards, pass out free coffee coupons at student events and
offer entertainment on weekends.

Students represent an excellent customer segment for several reasons:

à Students bring an energy and youth to the coffeehouse

à By attracting students we generate excellent word-of-mouth
à Students represent a large base of potential part-time employees
à Often under the drinking age, students need an affordable place to hang out with their friends




8--. The Dept of Transportation estimates that there will be 35 million auto trips through
Pleasantville this year, a number that is increasing every year. US 66 is one of two major freeways in the
state and the one favored by travelers who want to take a bit more time and make a few stops during their trip.
It's also a major commuter route to the cities to the south in Sunshine County.

Our primary method of reaching this target customer group will be our participation as a AAA member, offering a
20% discount on all coffee and tea drinks when AAA members show their membership card.

We also conduct PR activities in media outside the local market to expose the Dark Roast Java name to a wider
state and national audience.

Source: Dept of Transportation, Pleasantville Chamber of Commerce, US Census Bureau.

4$



The specialty retail coffee business as we know it today began in 19 2 after Howard Schultz purchased the
Starbucks name and began the expansion of the modern Starbucks chain. Prior to his transformation of the
business, Starbucks sold only whole bean coffee.
Coffeehouses in America have existed since the 1600's, and the coffeehouse concept is more than 400 years
old. In the United States, even as recently as the 1970's, coffeehouses have been primarily independent
businesses, typically with an eclectic Bohemian style.

Cafe Trieste in San Francisco is typical. It was once a gathering place for "Beats" and "Hippies." Poetry readings
were held weekly. It still retains much of its original flavor. Many of these independent coffeehouses continue
to enjoy a loyal following.

Starbucks' success has encouraged others to enter this potentially lucrative business. Today there are more than
13,000 coffeehouses in the U.S. However, compared with Italy, which has 200,000 espresso bars and
coffeehouses, there is still much room for growth. The V







 believes the market
has not approached maturity and, as yet, no coffee chain has differentiated itself significantly from the others.

While overall coffee sales have not grown significantly in recent years, the specialty coffeehouse segment is
growing steadily at a healthy pace every year. The low food cost of coffee drinks, relatively modest investment
capital requirements, and low overhead, lead to high profit margins in the coffeehouse industry.
ž
There are 10 million coffee drinkers in the United States, according to the 





 report



 
 77% of coffee drinkers consume coffee daily. Coffee drinkers spend an average
of $164.71 on coffee annually, and drink an average 3.1 cups daily. It's easy to see why coffee is second only to
oil as the largest commodity in the world.

Twenty-five years ago, almost nobody consumed espresso or espresso-based drinks in the United States. Now
they account, for more than half of all specialty coffee consumed. Obviously, America's coffee-drinking habits are
changing.

In the past five years the number of "gourmet" coffee drinkers has increased from 7 million to 27 million. In 2001
53% of all adults in the U.S. drank specialty coffee. By 2002 the percentage had grown to 62%. Year after year,
the growth continues at sizeable rates.

Starbucks, once known for quality and customer service, has recently come under attack by customers and
business commentators for becoming too big. Their size (6,300 stores worldwide) is the reason why Starbucks is
now often called the "McDonald's" of coffee chains. If Starbucks' image becomes one of a "fast food" purveyor of
coffee, it leaves the market open for a smaller, more nimble competitor like Dark Roast Java, where quality and
service are paramount.

As the graph below showing Year 2000 per capita coffee consumption illustrates, the United States is not
presently one of the stronger markets for coffee drinking. It's easy to see there is significant room for growth in
consumption. The coffeehouse chains of America are leading this growth.

Coffee drinking per capita by country.

4$* 

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Leaders in the specialty coffee chain category in the United States include:
Ÿ
Ÿ

0 (6,300 stores). Started the specialty coffee chain phenomena in America in 19 2. 99% are company
owned. Revenues exceeded $6 billion in 2002. Average store gross revenue is $ 05,000. Now in 30 countries.
Same store sales increased by 10% in 2002.

*
*

(260 stores). Second largest all company-owned chain. Founded in 1992 in Minneapolis.

: (103 stores). The third largest company-owned chain. Another Seattle-born company. The only
coffeehouse chain that has not experienced excellent growth every year; @

! cites poor
management as as the reasonNew management seems to leading a turnaround.
*

;

5

+

 (210 stores). Oldest privately held specialty coffee retailer in the U.S. (founded 1963).
90% of stores are franchises.
   
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:(5 stores) One of the few successful IPO's in 2001. 5 % of revenues come from sales of whole coffee
¡
beans. ross profit last year was 49.5%.

<
¢

: (291 stores, 195 in U.S.). Only 19 stores are company owned.




:;
 (150 stores). Owned by AFC, which also owns Popeye's Chicken, Church's, Cinnabon and


=



*

(21 stores). Seattle's Best is also distributed at 7,000 locations such as grocery stores
and office buildings.

£  

*

* 
Originally founded in 1916 when the owners inherited a coffee plantation.
  ¢
Headquartered in Southern California. First coffeehouse in 19 2. Owns the <


 and *

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chain. 3 6 outlets total and 370 wholesale accounts. Although they serve an excellent product they have
operated "below the radar."
 
;0**

A Mid-Atlantic chain of 40 stores founded in 19 2. Has a very good reputation.

ë:*

5

(22 stores). This New Orleans-area chain owns four of their stores.

£




: (14 stores). Mostly in the Oklahoma area, 12 are franchises and two are company owned.
 
>0

(6 locations). A unit of the Massachusetts-based Chock Full O'Nuts organization. Many are kiosks. All
but three are franchises.

1
?*

(33 stores). Mostly concentrated in the New Jersey/New York area. All but three are
franchises. A division of Manhattan Bagel.

;
*

* 
 (29 stores). Begun in Hawaii, this company has grown rapidly by offering a Hawaiian-
grown coffee and a milder, mellower brew.
 

:
< ( 6 stores). Fast-growing chain that began in Long Beach, California seven years ago. Most
locations are franchises. Concentrated in Southern California and Las Vegas. Company reported $12 million in
revenue in 2002. Its stores average more than $500,000 gross revenue.

£0:£ More than  00 outlets serving a surprisingly good coffee. Many people think it's the best.
Specialty coffee chains in Canada:

;
=(27 stores).


* (401 stores)

 (: (2,100 stores/150 in U.S.). This store is very close to being a Dunkin' Donuts style operation where
baked goods are the primary products.

Although the specialty coffee industry is successful and expanding rapidly, there is still much room for growth²
especially in niche market segments, according to The Specialty Coffee Association of America. Market maturity
is not expected to be reached until at least 2019.

Sources: Business.com, Yahoo Business, Dun & Bradstreet, Hoover's Business Data, Starbucks Corporation,
Specialty Coffee Association, National Coffee Association. 2002.

+
* 


Surprisingly, the leading coffeehouse chain, Starbucks, has only mediocre stores in the Pleasantville area (eight
locations). Its highest volume store (1,150 customers daily) is at an excellent location on 'A' Street, the main
thoroughfare in town, but the store is unattractive, small and lacks outside seating.

The other high-volume Starbucks is located at the end of a shopping mall in Mount Hill and averages 952
customers daily. It is not a particularly attractive store, although it does have a sizeable lounge area and some
outside seating.

Other Starbucks locations in the Pleasantville area are even less memorable, with small facilities and mediocre
locations. Photos of some of these locations are shown in the appendix.
Coffee Bean also has an excellent location directly across the street from Starbucks on 'A' Street in downtown
Pleasantville. This busy coffeehouse is very small. A counter inside and a couple of tables outside are the only
areas for customers to sit down. A second Coffee Bean opened in 2002 on the northern end of 'A' Street, about
three miles from downtown. Another location in Mount Hill is scheduled to open in Summer 2004.

Other competitors include three independent coffeehouses. Paradiseo is located on State Street in a good
location. They serve good coffee but have a limited menu and a very "funky" decor. It is a big hangout for the
¤
" oth" and "punk" crowd. A second Paradiseo is located in Shorewood. New managers are trying to improve the
store but without success so far.

¤
Another independent is rounds for Action, located in a residential neighborhood but on a busy street in what
was once a gas station. This coffeehouse is also very "collegiate" in its decor, and a favored haunt of the law
school students, but manages to average more than 250 customers per day. They have a second location in
Springfield.

Ambrosia Kaffe is primarily a student hangout located about three blocks off First Avenue in the northern end of
the business district. Its business is modest. The business has undergone changes in management during recent
years.

Both Barnes & Noble and Borders Books have integrated cafes that serves espresso drinks into their store plans.
Both of these are within two blocks of the Dark Roast Java site.

The Barnes & Noble coffee cafe is very small, located in the rear of the store, and not very busy despite serving
Starbucks coffee.

The Borders Books cafe is larger, about 1,000 square feet, and does a good business. They are in a good
location, adjacent to the same major parking garage as Dark Roast Java and they also draw from book shoppers
and drop-ins from 'A' Street. The quality of their coffee and pastries does not compare with ours, and the service
can often be quite slow.

The Pleasantville Roastery is a bean roaster and coffeehouse with brick walls and a "San Francisco" style. The
coffee is roasted on site. They do much of their business by mail order. They suffer from a very poor location in a
difficult to find (or even see) shopping mall off lower 'C' Street. A second, small outlet opened in 2003 in Lucre
¤ alerie. Despite their poor location, this is probably the most formidable competitor in town. They make a quality
cup of coffee and have a loyal following.

4$!* 

;ë


Competition is dominated by the presence of Starbucks, fast becoming the "McDonalds" of the specialty coffee
industry. Other major chains are Caribou Coffee, Peet's Coffee & Tea, Coffee Bean & Tea Leaf, Seattle's Best,
¤ loria Jeans and Diedrich Coffee. All of these chains are considered "clones" of Starbucks. Few vary much from
what is perceived as a proven formula for success.

¥
*  










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!.



Despite major economic recessions, terrorist attacks and two wars over the past two decades, the specialty
coffee industry has grown every year. One industry observer said, "When times are good the coffeehouse
industry is great. And when times are bad the coffeehouse industry is great." America's love for good coffee is
stronger than ever and increasing in size faster than any other industry.

Lifestyle factors converge to make the coffee industry strong at all times. The stimulant effect of coffee is an
important reason why many hard-working, fast-paced Americans consider a stop at their local coffeehouse a
necessary part of their day. Conversely, coffeehouses provide a calm, inviting environment for people to
socialize, relax or catch up on work.

Young people under the legal drinking age are one of the fastest-growing segments of the coffee drinking market.
Coffeehouses provide them with a much-needed place to meet with their friends.

Entertainment on weekend nights draws a young group of enthusiastic customers. The surge in interest in coffee
drinking among young people assures a diverse, receptive, sophisticated customer base now and in the future.
Older adults also enjoy the fact that for the relatively modest price of a cup of coffee and snack, they can meet
with their friends, relax or work. Instead of going to a bar and paying for an alcoholic drink or a restaurant where a
meal usually comes with a hefty price tag, the coffeehouse is an intimate yet inexpensive venue.

>









Coffeehouses need to produce a quality product to back up the perceived "little luxury" image. Currently, most of
the largest chains are bowing to the pressures of growth and are cutting corners on quality by introducing fully
automatic espresso machines, mass bean buying and other efficiency measures.

*

0





Once concentrated in the early morning hours or mid-afternoon, in recent years coffee drinking has become an
all-day activity. Even late at night, many coffeehouses are packed with patrons. It's not unusual for a well located
coffeehouse to exceed a daily average of 900 customers.

*


0







As pastries, chocolates, tea, pre-packaged sandwiches, snacks, juice drinks and gift items are added to the
menu, the average customer expenditure has risen. Many popular coffeehouses report averages in the $4 - $6
range. Dark Roast Java expects that guest checks will average about $4.50.

¦ ¦ ¦ ¦ ¦ § ¨ ¨
Read more: http://www.bplans.com/coffeehouse business plan/market analysis summary fc.cfm ixzz12A zJ Dd
?










The Dark Roast Java coffeehouse uses a strategy of total quality²in product and service. Our promise is in our
location, the products we sell, the people we attract and the atmosphere we create.



   ©
à People want a better-tasting coffee drink
à Coffee drinkers want a more inviting coffeehouse environment
à Coffee drinks are considered an affordable luxury
à The coffeehouse industry is largely unaffected by the economy and world events
à Dark Roast Java offers several unique advantages over all other coffeehouses

/* 

c

Our competitive edge, compared to the other coffeehouses in the greater Pleasantville area includes the
following:

à A significantly higher quality, better tasting coffee product.

à Our current location can arguably be considered the best in the market²in the heart of the downtown
shopping, dining, entertainment and cultural district in Pleasantville and adjacent to the historic Egyptian
Theatre.

à An ambiance superior to all other coffeehouses in the area with upscale "Cote d'Azur" look. It features
stained glass decorations, art glasswork, Mediterranean Riviera style furnishings and outdoor dining.

à The only coffeehouse downtown to provide regular weekend evening entertainment.

à A wider variety of popular drinks than our competitors, including flavored coffee drinks, tea, chai, cocoa,
juice and Italian sodas. We have several drink options for people who don't drink coffee: tea, cocoa, juice
and smoothies.
 à Our Internet website will include sales of whole coffee beans, tea, chocolates, gift items and gift baskets.

/!
0



Other coffeehouses rely almost entirely on word-of-mouth marketing to generate business. We will engage in an
ongoing aggressive marketing program that will help us establish profitability quickly and set the stage for
continual growth.

Our strategy will be to position Dark Roast Java as the "Lexus" of coffeehouses, offering a high quality product
and superb service in a superior environment.

/!+

0

Most coffeehouse chains do little or no marketing and advertising. For example, Starbucks' philosophy is that
their ubiquity in the marketplace is all they need to sustain and grow their customer base. They spend less than
1% of gross revenues on advertising, and when they do spend, it is usually to introduce a new product.

The retail coffee industry is a sales-oriented business with historically very little experience in marketing and
advertising. This is likely why little is done. As yet, the major players have not been taken over by sophisticated
companies like Pepsico, where marketing is viewed as essential to gaining market share.

An element of our differentiation from other coffeehouse chains will be our use of advertising and marketing to
gain awareness, build customer traffic and establish a strong brand image. We intend to create immediate
customer awareness and not wait for word-of-mouth. We are also building customer traffic immediately with an
aggressive Launch Marketing Plan.

+

0


Launch marketing will promote awareness, build immediate traffic and establish our brand image via several
methods:

à Public relations/publicity
à Direct mail
à Local print and broadcast media
à Design and packaging
à Community involvement
à Sampling
à Superior location
à Desirable store ambiance

ë



A strong public relations/publicity program uses as its primary "hook" these three main points:

1. Dark Roast Java is Pleasantville's first true gourmet coffeehouse

2. Our unique quality products
3. Our distinctive latte "art"

The goal of the PR/publicity is to achieve local market awareness and establish the brand on a wider scale to set
the stage for future expansion. Local market awareness is vital because more than 50% of sales will come from
people living within a 5-mile radius of the store.

National awareness will help drive the expansion by generating opportunities created by the media buzz and
familiarizing people with our brand name. It will help set the stage for future brand identification.

+



à ª
The Pleasantville azette
à Pleasantville Magazine
 à The Mount Hill Journal
à The Pleasantville Weekly
à Mount Hill Magazine
à Pleasantville Dining
à Pleasantville Seasons
à ABC-TV (KTBO)
à KATF radio
à KEZI radio
à KWAS radio
à KSNZ radio
à KOBR radio
à KPML radio
à KKMN radiO
à KJBU radio
à KSEC radio
à KION radio


B1

ë


à BusinessWeek
à The Ontopolis Business Journal
à Time
à Newsweek
à US News
à Entrepreneur
à Wall Street Journal
à Fortune
à Forbes
à Robb Report
à Newspapers in top 50 US markets

1

;




à Feature programming (e.g. Oprah, «ood Morning America)

à 1,500 radio stations nationwide

°



à Ongoing direct mail generated from our website data

à Visa or MasterCard local direct mail program

?


Our website is fully e-commerce functional and could easily become a significant revenue source.

We will eventually sell the following items online:

à Whole coffee beans, tea

à ¬
ift baskets
à ¬
ift items
à Furnishings
And in a first for any coffeehouse in the world, we will also sell a catalog of glass artwork representative of our
store decor. We will act as the sales agent for a number of participating stained glass, and art glass artisans.

The website also markets Dark Roast Java with:

à A monthly newsletter
à Interesting information about the coffee industry
à A map to our store
à Store hours
à Special events
à Coffee recipes

Most of these functions are already up and running.






Pleasantville and the southern part of the state are home to thousands of individuals who can be important to the
successful positioning of Dark Roast Java. One mention on a TV talk program or in a 'lifestyle' magazine can
(and has) launched many successful careers and businesses.

With literally hundreds of celebrities and wealthy business people as local residents, the word-of-
mouth recommendations from these people can drive significant business to us as well as generate favorable
publicity.

Many celebrities visit Pleasantville or have second homes here. The wife of the billionaire owner of Nationwide
Communications owns the Pleasantville newspaper. A former actor owns a local vineyard and is a major hotel
developer. Politicians and entertainers have interests in several restaurants. Our Mount Hill location will be in a
building owned by a clothing brand multi-millionaire.

Celebrities in Pleasantville are also actively involved in the community, many supporting several local charities.
Our involvement in the community will enable us to garner exposure for Dark Roast Java among an important
group of local residents.

Key individuals will be targeted with gift baskets from Dark Roast Java containing samples of our products to
entice them to visit Dark Roast Java and talk about us with their friends.

°


The interior design of Dark Roast Java is unlike any other coffeehouse chain. While there are some upscale
designs, they are all of the modern Italian or Starbucks look. Our upscale stylized "Cote d'Azur" Mediterranean
Riviera design, featuring stained glass decorations, art glasswork, differentiates us from all others.

<



­
We carry a wide variety of quality gift items, including gift baskets. ift basket business could eventually grow to
be substantial. However, since it is difficult to project at this time we have not included it in the financial
computations. We also offer sales of stained glass and glass artwork by the artisans who produced our decor
furnishings.

* 




We will make ourselves an integral part of the local and world community. This will generate goodwill, create
opportunities to forge important contacts with key people and live up to our company Mission Statement.

Some of these community involvement goals include:

à Take an active role in the Chamber of Commerce

à Supply complementary product to local charities for fund-raising activities
à Sponsor local sports teams
à Create and sponsor a Pleasantville to La Pine cross-mountain foot race following the old Stone Canyon
stage route
 à Purchase fair trade coffee whenever possible
à Support Fair Trade, organic, sustainable farming

+


The location of the first Dark Roast Java in Pleasantville is a prototype of future sites. Our second site on
busy Shoreline Road in Mount Hill will feature our flagship store. It will be located just off the Oak Patch Road
and Highway 66 exit, across from the Mount Hill Inn and The Junction Restaurant. It is by far the best location in
Mount Hill²one of America's most affluent cities.

We will build Dark Roast Java coffeehouses in the best locations possible, as this is the key element in a
successful operation.

Site selection criteria include:

à High traffic location

à Small or mid-size affluent market
à Year-round tourist activity
à Nearby (within 5 miles) student population
à Outside dining

Other sites that meet these criteria include Newburg, Springfield, Bayview, Shorewood, Orchard Valley, Beachey
Head, and Capital City.

Exceptions will be made for some sites if they are deemed to be potentially very profitable.

Sites in other states might include Utah, New Mexico, Oregon, Washington, Montana, Idaho, Colorado, etc. Plans
are to locate Dark Roast Java coffeehouses in the Western states for efficiency of supply and management.

"
°

The coffeehouse/cafe experience is indelibly linked to its European origins, where al fresco dining is a way of life.
Americans have embraced sidewalk dining. It is one of the fastest growing additions to the American dining
scene.

Sidewalk dining also provides an excellent way for prospective customers to see and "check out" the coffeehouse
for the first time.




We will engage in several sampling activities to introduce potential customers (and current customers) to Dark
Roast Java's range of drink options.

à Samples will be distributed at the coffeehouse

à Samples will be given to passers-by on the street
à Discount coupons will be distributed on the street, via direct mail and at special events
à Complementary coffee will be served at charitable and civic events
à Free coffee service will be provided to the Chamber of Commerce, a radio station, the newspaper and at
select government offices (e.g. the Planning and Zoning Department)

ë

%0
®
Within 6 to months we will create a portable Dark Roast Java kiosk to sell and market our products at special
events and community activities. Pleasantville has more than 130 such events every year. It will be an excellent
way to publicize Dark Roast Java coffee.

The kiosk will be highly visible and fun. It will also potentially be very profitable, although it's hard to
determine how profitable with any accuracy until the local response is measured. We believe it could generate
$75,000 - $100,000 annual revenue.
ë











We will promote our program of gift cards and customer frequency cards to drive business and stimulate cash
flow. Industry records indicate that 25% - 40% of all gift card amounts go unused. Also, gift cards have proven to
be a popular holiday item accounting for more than 5% of total sales during December.

Pre-paid and re-loadable cards have also proven to be very popular with the major chain coffeehouses, again
accounting for a significant percentage of sales. These cards promote customer loyalty as well.

Frequency cards rewarding the repeat customer with a free drink after a specified number of visits are popular
and proven methods to forge customer loyalty.

Discount cards are used to build goodwill among specific groups such as the Chamber of Commerce
members and college students.

By tying in with our computerized sales and inventory system we will be able to track usage and allocate the
expense to marketing.




The number of Dark Roast Java locations could easily reach 20 - 25 within five years. While the financials in this
Business Plan only address the Pleasantville location, we can extrapolate from the store's performance
(which will be carefully monitored and tracked) to get a general idea of the chain's projected profitability.

With ten coffeehouses the gross revenues, when fully realized, would be more than $10 million using the third
year performance figures. Even factoring in the cost of additional staff and other resources, a 10-store chain
would likely generate a minimum of $1 million in profits annually, while building significant valuation. A 25-store
chain would easily top $2.5 million in annual profits.

Dark Roast Java's start-up, implementation and operation in Pleasantville will be the "blueprint" for future efficient
expansion. Our new Mount Hill location will incorporate the knowledge we gain with our first store as well as new
creative ideas, and become our "flagship" operation.

Sources: SRDS, Interep Radio, Scarborough Market Data Survey.

/$




Our sales strategy includes:

à Staff salaries that are 10% above the industry average in order to attract the best people

à Hiring for attitude so that we always have a friendly, enthusiastic staff to make customers feel welcome and
appreciated; constant staff training to assure the best quality possible

à State-of-the-art sales/inventory system to (A) reduce customer waiting time, and (B) create efficient product
ordering

à Create a mobile kiosk to take Dark Roast Java into the community at special events, farmer's markets, art
shows, etc.

à Sell coffee, gift baskets and glass artwork on our website

 à Establish coffee service at local businesses

à Sell gift cards, frequency cards, pre-paid cards, and offer discounts to key groups

à Create an ongoing sampling program

à Conduct a consistent, aggressive marketing program

à Be an active member of the community; be visible at charitable functions

à Solicit customer feedback to constantly improve and streamline our operation

¯
%


 












After carefully tracking the performance of the Pleasantville store through an expandable and highly detailed
point-of-sale system, we will use this as a "blueprint" for expansion. For example, daily sales are tracked and
analyzed by item, time period and cost of goods. Labor requirements are matched to projected in-store sales
based upon past performance for maximum efficiency. Even after paying higher than average wages we expect
to allocate no more than 25% to labor costs.

Sales are linked to inventory to both streamline the efficiency of ordering and reduce "shrinkage" by instantly
alerting us to unusual shortages compared with revenues.

Scheduling can be done online and easily revised to accommodate changes²all while projecting weekly,
monthly, quarterly or annual labor costs. Schedules can be sent via email to staff members.

Cost of goods can be monitored for increased efficiency too. As we continually research methods of delivering a
high quality but cost-efficient product, and by making small incremental improvements in the costs of items we
°
expect to increase overall CO by a minimum of 5% during the first year of operation.

As expansion occurs, the POS system can be adapted to each individual location and allow the central office to
monitor the stores remotely as well as the overall combined operation. Close monitoring will allow us to achieve a
high level of communication between stores as well as spot problems immediately and take corrective action.

/$




Conservatively, we are forecasting an average of 300 customers per day during the first year with an average
guest check expenditure for all items of $4.10. This figure was arrived at by surveying the customer traffic at the
nearest competing coffeehouses which have a range of 150 - 500 customers per day and an average customer
expenditure of $4.10. We have estimated our customer expenditure to be slightly higher (2.5%) due to the
premium price we will charge for some of our items. Total cost of sales is approximately 25%.

We expect growth to occur across all categories at about 10% annually as the business becomes more
established and well-known, reaching 400+ customers per day within a year and more than 500+ within three
 ±

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Coffee beans $2,105 $2,526 $3,031

Events/mobile kiosk $0 $0 $0

Coffee service to businesses $3,300 $3,630 $3,993

Internet sales Â
$ ,500 $10,625 Â
$13,2 1

Ãift items $6,440 $7,72 Â $9,274

Total Sales $606,579 Â

$7 6,613 $1,020,314

Direct Cost of Sales Year 1 Year 2 Year 3

Coffee drinks $43, 2 ÂÂ $44,266 $44,709

Tea, soft drinks, water, juice $26,054 $26,315 $26,57 Â

Pastries, food items $55,241 $55,793 $56,351

Coffee beans $1,2 0Â $1,293 $1,306

Events, mobile kiosk $0 $0 $0

coffee service to businesses $760 $76 Â $775

Internet sales $3,925 $3,964 $4,004

Ãift items $10,109 $10,210 $10,312

Subtotal Direct Cost of Sales $141,197 $142,609 $144,035

/4 


The accompanying table lists important program milestones, with dates and managers in charge, and budgets for
each. The milestone schedule indicates our emphasis on planning for implementation. A similar milestone
development program will be developed for our Mount Hill location to insure its timely execution. What the table
doesn't show is the commitment behind it. Our business plan includes complete provisions for plan-vs-actual
analysis, and we will hold follow-up meetings every month to discuss the variance and course corrections.




Milestone Start Date End Date Budget Manager Department

Business/Marketing Plan 2/1/2003 4/30/2003 $500 N. P-S Marketing

Secure Funding 2/1/2003 4/30/2003 $500 N. P-S Marketing

Secure lease 2/10/2003 4/30/2003 TBD N. P-S Admin

Secure name licensing 2/10/2003 4/30/2003 TBD N. P-S Marketing

Marketing plan 2/10/2003 4/30/2003 $0 N. P-S Marketing

Structure company type 2/15/2003 4/30/2003 $0 N. P-S Marketing

Develop investor program 2/15/2003 4/30/2003 $0 N. P-S Marketing

Attend Coffee Fest 2/27/2003 3/1/2003 $500 N. P-S/V. L Marketing

Health Dept. 3/1/2003 5/15/2003 TBD N. P-S/V. L Admin

Select and order furnishings 5/1/2003 6/15/2003 TBD N. P-S/V. L Admin

Site plans 3/1/2003 4/30/2003 TBD N. P-S Admin

Select construction contractor 3/15/2003 4/15/2003 $150 N. P-S Admin

Join Spec. Coffee Retailers 3/15/2003 5/30/2003 $250 N. P-S/V. L Marketing

Select and order lighting 4/1/2003 5/30/2003 TBD N. P-S/V. L Marketing

Create employee manual 4/1/2003 5/30/2003 $0 N. P-S Personnel

Alliance with water company 4/1/2003 5/30/2003 $0 N. P-S Admin

Join Chamber of Commerce 4/1/2003 5/30/2003 $250 N. P-S/V. L Admin

Select cash register system 4/15/2003 5/30/2003 $0 N. P-S Admin

Business license, etc. 4/15/2003 5/30/2003 $300 N. P-S/V. L Admin

Select paint contractor 4/15/2003 5/30/2003 $0 V. L Admin

Choose paint palette 4/15/2003 5/30/2003 $0 N. P-S/V. L Admin

Select and order flooring 4/15/2003 5/30/2003 TBD N. P-S/V. L Marketing

Äift items, suppliers, order 4/15/2003 5/15/2003 TBD V. L Marketing

Select pastry supplier 4/15/2003 5/30/2003 $0 V. L Admin

Select equipment supplier 4/15/2003 5/15/2003 $0 N. P-S Admin

Äraphics/brochure design 4/15/2003 5/30/2003 $0 N. P-S Marketing

Select confection suppliers 4/15/2003 5/30/2003 $0 N. P-S/V. L Admin

Select juice suppliers 4/15/2003 5/30/2003 $0 N. P-S Admin

Credit card companies 4/30/2003 6/15/2003 $0 N. P-S Admin

Create training program 4/30/2003 6/15/2003 $0 V. L Personnel

Select music system 5/1/2003 6/15/2003 $2,500 N. P-S/V. L Admin

Install wireless Internet 5/1/2003 6/15/2003 TBD N. P-S/V. L Admin

Hire manager, baristas 7/1/2003 9/15/2003 TBD N. P-S/V. L Personnel

Select business insurance 7/1/2003 7/20/2003 TBD N. P-S Admin

Design, print stationery 7/15/2003 7/31/2003 $1,000 N. P-S Admin

Pre-opening parties 9/1/2003 9/15/2003 $1,000 V. L Marketing

ÄRAND OPENINÄ 9/15/2003 9/30/2003 $1,000 N. P-S/V. L Admin/Marketing

Acheive 700+ daily customers 12/12/2003 1/31/2004 $0 N. P-S/V. L Admin/Marketing

Totals $7,950
 Å Å Å Å Å Å Æ Ç
Read more: http://www.bplans.com/coffeehouse business plan/strategy and implementation summary fc.cfm ixzz12AHA gDW
?

?
ë


We plan to expand the functionality of our website so that it becomes a substantial revenue stream for Dark
Roast Java.

Although we've projected modest sales because of the difficulty in predicting online sales activity, we believe the
potential exists for Internet sales to become a substantial percentage of our revenue.

We will sell a number of items at our website, including:

à Whole beans
à Tea
à Cocoa mixes
à Chocolates
à Èift baskets
à Èift items
à Art glass

We will sell a variety of high design stained glass, glass artwork and accessories featured in our coffeehouses by
establishing ourselves as an agent for the artist/manufacturers. We will process the order and the artist will fulfill
it. In this way we provide exposure and additional sales activity for the artists, and Dark Roast Java creates an
additional revenue stream that could become substantial over time.

Special downloadable offers good at the retail stores will be posted from time to time on the website.

Eventually, customers will be able to reload their Dark Roast Java Card online so they can use it in lieu of cash or
credit when they make purchases.

The website will also function as an online "brochure" for both the Dark Roast Java quality story as well as enable
visitors to "see" our retail store, get directions and maps, see our menu and find out about special events.

-?


0



All communications materials will include the Dark Roast Java website address. For the media, an online press
kit will be available which will include downloadable photos, PR releases, stories of interest, testimonials, bios of
key management and reproduceable logos.

Special PR will promote our gift basket business and the sale of our upscale design glass artworks.

We will host online "events" for our customers. For example, a visiting author may go online to chat with visitors
to our website. Or we may support a charities' fund-raising activities. This will provide us with opportunities for
media coverage.

Eventually, when more stores are opened, the website will function as a means of internal communication
through a password-protected area. Here, company rules, health department regulations, news, chat, "live"
internal announcements and virtual meetings will take place.





 

An appealing customer feature at Dark Roast Java will be two Internet access stations with 17" monitors. These
will enable people to access the Internet while at the store. The price for this access hasn't been set yet but will
be approximately $15 an hour with some fractional division rate structure at 15-minute intervals (perhaps $5 for
every quarter hour). The Dark Roast Java website home page will be the always-on start page for the monitors.

The Internet stations enable customers to check their email or access websites for business, study or travel
information.
Internet access is provided more as a customer service than a revenue source. Although it will return a profit, the
amount is difficult to determine now and so it hasn't been factored into the P&L.
É
Our best estimate is that the two stations will be on for a total of four hours daily, producing $1, 00 a month in
gross revenue ($21,600 annually minus approximately $1,000 for the basic fee plus the percentage of sales).

-!°







Dark Roast Java plans to employ a graphic designer and back-end user interface technical developer
to create our simple, classy, yet Internet focused site.

The maintenance of the site will be done by contracted outside consultants. As the website is expanded and
improved, future development may include items such as tracking, newsletters, down-loadable menus, a coffee
"chat" room and user Web pages. A technical resource may need to be contracted to build the trackable
download and the newsletter capabilities.

Ê Ê Ê Ê Ê Ë
Read more: http://www.bplans.com/coffeehouse business plan/web plan summary fc.cfm ixzz12AHHVOJD
?






The expansion of the Dark Roast Java concept will be managed by Ned Powers-Sebastiane and Victor Lubitsch,
with assistance from our outside support team.

1
ë





Ned has more than 35 years experience in marketing/sales with special expertise in the retail sector.

à President of Powers-Sebastiane Advertising & Public Relations. Founded 19 2.

Ì
à Owner/founder of Pan National Motor Tours.
à Sr. VP/Chief Creative Officer at ******.
à Í
President/ eneral Manager of ******.
à VP/Director of Marketing & Advertising at ******.
à VP/Chief Marketing Officer at ******.
à VP/Creative Director and Team Leader at ******.

Ned Powers-Sebastiane will be responsible for the site development, construction supervision, equipment
ordering, marketing/PR, website design/development and government issues. Ned is a graduate of the Specialty
Coffee Association's training program for coffeehouse operation and management.

Ë+

Victor has more than 25 years experience in business and selling. He has been a motivational speaker and
image consultant as well.

President/CEO of the Pleasantville Chamber of Commerce, 2000 - 2003.

à
à
Î
Founder/Owner of Specialty Agency, 19 0 - 1991.
à State Business Man of the Year.
à Owner/founder of Brilliant! Idea company.
à Director of Placement, Local Business College.
à Top recruiter at ****** Company.
à Top recruiter at ******.

Victor will be responsible for staffing, menu development, training, product ordering, interior design and
accounting supervision. Victor is a graduate of the SCAA coffeehouse management program and recently
attended several training seminars at Coffee Fest 2003.

*



 
!

!

!$! 
 
7ë

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The personnel plan is included in the following table.

It shows the owners' salaries, a full-time manager's annual salary, eight part-time salaries for espresso servers
and a part-time bookkeeper and/or website supervisor.

ë

ë


Year 1 Year 2 Year 3

Ned Powers-Sebastiane $39,000 Ï

$ 0,000 Ï
$ 0,000

Victor Lubitsch $39,000 Ï

$ 0,000 Ï
$ 0,000

Manager $34,000 $35,000 $35,000

Manager $0 $30,000 $30,000

Barista 1
Ð $9,600 $9,600 $9,600

Barista 2
Ð $9,600 $9,600 $9,600

Barista 3
Ð $9,600 $9,600 $9,600

Barista 4
Ð $9,600 $9,600 $9,600

Barista 5
Ð $9,600 $9,600 $9,600

Barista 6
Ð $9,600 $9,600 $9,600

Barista 7
Ð Ï
$2, 00 $7,200 $9,600

Barista
ÐÏ $3,000 $7,200 $7,200

Bookkeeper Ï
$ ,000 $15,000 $15,000

Website Supervisor $0 $25,000 $25,000

Total People 10 11 12
Total Payroll Ñ
$1 3,400 $337,000 $339,400

Ò Ò Ò Ò Ó
Read more: http://www.bplans.com/coffeehouse business plan/management summary fc.cfm ixzz12AHNwFdR
?



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à Sales growth will be a minimum of 15% annually, margins excellent, profits at approximately 20% - 25%,
cash flow adequate.
à Marketing will remain below 5% of sales.
à The company will invest residual profits into financial markets or real estate.
à Future cash investments will use NPV projections to achieve maximum return with limited risk.

A

 

à The 20-year record of positive growth for specialty coffee drinking will continue at a healthy rate. The
Specialty Coffee Association says that the market is far from saturation and will not reach maturity until at
least 2019.

à The resilience of the coffeehouse industry to negative national and world events will continue. Despite
recession and war the coffeehouse industry has shown strong growth every year for the past two decades.

à The quality of national chains will remain the same or decline slightly rather than improve as they
standardize their stores, increase automation of espresso drinks and mass-produce the roasting process.

à Coffee drinks will continue to be considered an "affordable luxury."

à 15% minimum sales growth rate over the next three years as Dark Roast Java becomes well known.

<


 

Year 1 Year 2 Year 3

Plan Month 1 2 3

Current Interest Rate 3.00% 3.00% 3.00%

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Utilities $9,200 $14,000 $16,000

Insurance $2,400 $2,400 $2,500

Legal/accounting $6,000 $6,000 $6,000

Payroll Taxes $27,510 $50,550 $50,910

Mobile Kiosk $0 $0 $0

Misc - maintenance, cleaning, training, fees $24,000 $25,000 $25,000

Total Operating Expenses $316,910 $501,950 $511,
10

Profit Before Interest and Taxes $124,472 $114,054 $332,469

EBITDA $130,472 $11
,054 $336,469

Interest Expense $0 $0 $0

Taxes Incurred $24,
94 $22,
11 $66,494

Net Profit $99,577 $91,243 $265,975

Net Profit/Sales 16.42% 11.60% 26.07%

A4ë#

*

We are positioning ourselves in the market as a low to medium risk concern with relatively steady cash flows.
Accounts payable is paid at the end of each month, while sales are in cash, giving Dark Roast Java an excellent
cash structure. Fifty percent of cash above $20,000 will be invested into semi-liquid stock portfolios to decrease
the opportunity cost of cash held. Our initial investor contributions are designed to provide us with a strong cash
position at all times.
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New Investment Received $0 $0 $0

Subtotal Cash Received $606,579 $7 6,613 $1,020,314

Expenditures Year 1 Year 2 Year 3

Expenditures from Operations

Cash Spending $1 3,400 $337,000 $339,400

Bill Payments $275,940 $35 ,649 $406,457

Subtotal Spent on Operations $459,340 $695,649 $745, 57

Additional Cash Spent

Sales Tax, VAT, HST/ ST Paid Out $0 $0 $0

Principal Repayment of Current Borrowing $0 $0 $0

Other Liabilities Principal Repayment $0 $0 $0

Long-term Liabilities Principal Repayment $0 $0 $0

Purchase Other Current Assets $0 $0 $0

Purchase Long-term Assets $0 $0 $0

Dividends $17,600 $26,400 $26,400

Subtotal Cash Spent $476,940 $722,049 $772,257

Net Cash Flow $129,639 $64,564 $24 ,057

Cash Balance $131,139 $195,703 $443,761

A/ë#

;





All of our tables will be updated monthly to reflect past performance and future assumptions. Future assumptions
will not be based on past performance but rather on economic cycle activity, regional industry strength, and future
cash flow possibilities. We expect solid growth in net worth beyond the year 2003.

ë
;






Year 1 Year 2 Year 3

Assets

Current Assets

Cash $131,139 $195,703 $443,761

Inventory $16,591 $16,757 $16,925

Other Current Assets $15,000 $15,000 $15,000

Total Current Assets $162,730 $227,461 $475,6 5

Long-term Assets

Long-term Assets $62,000 $62,000 $62,000

Accumulated Depreciation $6,000 $10,000 $14,000

Total Long-term Assets $56,000 $52,000 $4 ,000

Total Assets $21 ,730 $279,461 $523,6 5

Liabilities and Capital Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable $33,253 $29,140 $33,790

Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0

Subtotal Current Liabilities $33,253 $29,140 $33,790

Long-term Liabilities $0 $0 $0

Total Liabilities $33,253 $29,140 $33,790

Paid-in Capital $250,500 $250,500 $250,500

Retained Earnings ($164,600) ($91,423) ($26,579)

Earnings $99,577 $91,243 $265,975

Total Capital $1 5,477 $250,321 $4 9, 96

Total Liabilities and Capital $21 ,730 $279,461 $523,6 5

Net Worth $1 5,477 $250,321 $4 9, 96

A-;


We expect our net profit margin, gross margin, and Return on Assets to increase steadily over the three-year
period. Return on Equity will decrease due to lower equity needs and higher cash inflow. Net working capital
generated by the business will increase steadily each year, proving that we have the cash flows to remain a
going concern independent of outside capital infusion.

While our ratios are not all in sync with those of the industry, due to the unique nature of our business, it's
important to point out that in key areas the numbers are excellent. The only industry ratio category currently

available, SIC Code 5 12.0304, includes cafes, restaurants and other businesses serving coffee. These
businesses are significantly different from the Dark Roast Java coffeehouse concept.




Year 1 Year 2 Year 3 Industry Profile

Sales rowth 0.00% 29.6 % 29.71% 5.24%

Percent of Total Assets

Inventory 7.59% 6.00% 3.23% 4.34%

Other Current Assets 6. 6% 5.37% 2. 6% 35.11%

Total Current Assets 74.40% 1.39% 90. 3% 43.74%

Long-term Assets 25.60% 1 .61% 9.17% 56.26%

Total Assets 100.00% 100.00% 100.00% 100.00%

Current Liabilities 15.20% 10.43% 6.45% 1 .93%

Long-term Liabilities 0.00% 0.00% 0.00% 25.4 %

Total Liabilities 15.20% 10.43% 6.45% 44.41%

Net Worth 4. 0% 9.57% 93.55% 55.59%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

ross Margin 72.77% 7 .31% 2.75% 61.91%

Selling, eneral & Administrative Expenses 56.32% 66.62% 56.54% 39.0 %

Advertising Expenses 0.00% 0.00% 0.00% 2.55%

Profit Before Interest and Taxes 20.52% 14.50% 32.5 % 1.3 %

Main Ratios

Current 4. 9 7. 1 14.0  1.14

Quick 4.39 7.23 13.5  0.79

Total Debt to Total Assets 15.20% 10.43% 6.45% 49.97%

Pre-tax Return on Net Worth 67.11% 45.56% 67. 7% 3.97%

Pre-tax Return on Assets 56.91% 40. 1% 63.49% 7.93%

Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin 16.42% 11.60% 26.07% n.a

Return on Equity 53.69% 36.45% 54.29% n.a

Activity Ratios

Inventory Turnover 10.10 .55 .55 n.a

Accounts Payable Turnover 9.30 12.17 12.17 n.a

Payment Days 27 32 2 n.a

Total Asset Turnover 2.77 2. 1 1.95 n.a

Debt Ratios

Debt to Net Worth 0.1  0.12 0.07 n.a

Current Liab. to Liab. 1.00 1.00 1.00 n.a

Liquidity Ratios

Net Working Capital $129,477 $19 ,321 $441, 96 n.a

Interest Coverage 0.00 0.00 0.00 n.a

Additional Ratios

Assets to Sales 0.36 0.36 0.51 n.a

Current Debt/Total Assets 15% 10% 6% n.a

Acid Test 4.39 7.23 13.5  n.a

Sales/Net Worth 3.27 3.14 2.0  n.a

Dividend Payout 0.1  0.29 0.10 n.a

   
Read more: http://www.bplans.com/coffeehouse business plan/financial plan fc.cfm ixzz12AHWixy
 
?


 







Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month Month 9 Month 10 Month 11 Month 12

Sales

Coffee drinks 0% $11,915 $20,0 6 $14,600 $1 ,000 $1 ,500 $1 ,500 $24,500 $25,500 $27,500 $2 ,000 $2 ,500 $29,500

Tea, soft drinks, water, juice 0% $4,290 $7,77 $10, 99 $11,000 $11,340 $13,000 $15,700 $19,500 $19,500 $19,000 $17,000 $1 ,000

Pastries, food items 0% $4, 67 $9,909 $12,600 $12,000 $12,500 $12,750 $13,000 $14,000 $15,500 $15,000 $15,000 $17,000

Coffee beans 0% $50 $25 $50 $ 0 $100 $100 $100 $300 $300 $300 $300 $400

Events/mobile kiosk 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Coffee service to businesses 0% $0 $0 $500 $0 $100 $100 $300 $300 $500 $500 $500 $500

Internet sales 0% $0 $0 $0 $0 $0 $0 $500 $1,000 $1,000 $2,000 $2,000 $2,000

!ift items 0% $1,95 $2 2 $300 $300 $300 $300 $500 $500 $500 $500 $500 $500

Total Sales $23,0 0 $3 ,0 0 $3 ,949 $41,3 0 $42, 40 $44,750 $54,600 $61,100 $64, 00 $65,300 $63, 00 $67,900

Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month Month 9 Month 10 Month 11 Month 12

Coffee drinks $2,9 0 $5,022 $3,650 $2,700 $2,700 $2,776 $3,450 $3, 25 $4,125 $4,200 $3,975 $4,425

Tea, soft drinks, water, juice $645 $1,16 $1,635 $1,650 $1,701 $2,950 $2,355 $2,925 $2,925 $2, 50 $2,550 $2,700
Pastries, food items $1,500 $3,500 $4,542 $4,132 $4,525 $4,620 $4,916 $5,114 $5,530 $5,217 $5,217 $6,42
"

Coffee beans $35 $15 $25 $50 $65 $65 $65 $1 5

" "
$1 5
"
$1 5
"
$1 5 $220

Events, mobile kiosk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

coffee service to businesses $0 $0 $25 $0 $25 $25 $75 $75 $125 $125 $125 $160

Internet sales $0 $100 $0 $0 $0 $0 $225 $450 $450 $900 $900 $900

#ift items "

$ 00 $1,350 $1,400 $2,500 $1,200 $1,350 $250 $259 $250 $250 $250 $250

Subtotal Direct Cost of Sales $5,960 $11,155 $11,277 $11,032 $10,216

"
$11,7 6 $11,336
"
$12, 33 $13,590 $13,727 $13,202 $15,0 3
"

ë

ë


Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

" Month 9 Month 10 Month 11 Month 12

Ned Powers-Sebastiane 0% $0 $0 $0 $0 $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000

Victor Lubitsch 0% $0 $0 $0 $0 $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000

Manager 0% $1,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000

Manager 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Barista 1
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 2
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 3
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 4
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 5
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 6
$ 0%
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00
"
$ 00

Barista 7
$ 0% $0 $0 $0 $0 $0 $400 $400 $400 $400 $400 $400 $400

Barista
$" 0% $0 $0 $0 $0 $0 $0 $500 $500 $500 $500 $500 $500
Bookkeeper 0% $1,000 $1,000 $1,000 $1,000 $500 $500 $500 $500 $500 $500 $500 $500

Website Supervisor 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total People 9 9 9 9 9 10 10 10 10 10 10 10

Total Payroll
%
$6, 00
%%
$ , 00
%%
$ , 00
%%
$ , 00 $16,300
%
$1 ,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200

<


 

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month & Month 9 Month 10 Month 11
Month
12

Plan Month 1 2 3 4 5 6 7 & 9 10 11 12

Current Interest
3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Rate

Long-term Interest
3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Rate

Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%

Other 0 0 0 0 0 0 0 0 0 0 0 0

ë
ë
+

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

% Month 9 Month 10 Month 11
Month
12

Sales $23,0 0
% %%
$3 ,0 0
%
$3 ,949 $41,3 0
% %
$42, 40 $44,750 $54,600 $61,100
%
$64, 00 $65,300
%
$63, 00 $67,900

Direct Cost of Sales $5,960 $11,155 $11,277 $11,032 $10,216

%
$11,7 6 $11,336
%
$12, 33 $13,590 $13,727 $13,202 $15,0 3
%

Other Costs of
'oods $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000

Total Cost of Sales $7,960 $13,155 $13,277 $13,032 $12,216

%
$13,7 6 $13,336
%
$14, 33 $15,590 $15,727 $15,202 $17,0 3
%

'ross Margin $15,120 $24,925 $25,672

% %
$2 ,34 $30,624 $30,964 $41,264 $46,267 $49,210 $49,573
% % $50,% 17
$4 ,59

'ross Margin % 65.51% 65.45% 65.91%

%
6 .51%
%
71.4 % 69.19%
%
75.5 % 75.72% 75.94% 75.92% 76.17% 74. 4%
%
Expenses

Payroll
(
$6, 00
((
$ , 00
((
$ , 00
((
$ , 00 $16,300
(
$1 ,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200

Sales and Marketing $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,500 $1,000 $1,000 $1,000 $1,000

Depreciation $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500

Rent
(
$3, 00
(
$3, 00
(
$3, 00
(
$3, 00
(
$3, 00
(
$3, 00
(
$3, 00 $3, 00
( (
$3, 00 $3,900 $3,900 $3,900

Utilities $400
(
$ 00
(
$ 00
(
$ 00
(
$ 00 $ 00
( $ 00
( (
$ 00
(
$ 00
(
$ 00
(
$ 00
(
$ 00

Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200

Legal/accounting $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500

Payroll Taxes 15% $1,020 $1,320 $1,320 $1,320 $2,445

(
$2, 05 $2,
((0 $2,
((0 $2,
((0 $2,
(( 0 (( 0
$2, $2,
(( 0

Mobile Kiosk 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Misc - maintenance,
$2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
cleaning, training, fees

Total Operating
$16,220
(
$1 ,920
(
$1 ,920
(
$1 ,920 $27,545 $30,305 $30,
((0 $31,3 0
( $30,
((0 $30,9 0
( (
$30,9 0 $30,9 0
(
Expenses

Profit Before Interest and

($1,100) $6,005 $6,752 $9,42
( $3,079 $659 $10,3 4
( (( 7
$14,
(
$1 ,330
(
$1 ,593 $17,61
( $19,( 37
Taxes

EBITDA ($600) $6,505 $7,252 $9,92

( $3,579 $1,159 $10,
((4 $15,3 7
( ((
$1 , 30 $19,093
( ( $20,337
$1 ,11

Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Taxes Incurred ($220) $1,201 $1,350 $1,

(( 6 $616 $132 $2,077 $2,977 $3,666 $3,719 $3,524 $3,967

Net Profit ($
(( 0) (
$4, 04 $5,402 $7,542 $2,463 $527
(
$ ,307 $11,910 $14,664
(
$14, 74 $14,094 $15, 70
(

Net Profit/Sales
(
-3. 1% 12.62%
(
13. 7%
(
1 .23% 5.75% 1.1 %
( 15.21% 19.49% 22.63% 22.7 %
( 22.09% 23.37%

ë
*


Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

( Month 9 Month 10 Month 11 Month 12
Cash Received

Cash from Operations

Cash Sales
)
$23,0 0
))
$3 ,0 0
)
$3 ,949
)
$41,3 0
)
$42, 40 $44,750 $54,600 $61,100
)
$64, 00 $65,300
)
$63, 00 $67,900

Subtotal Cash from Operations

)
$23,0 0
))
$3 ,0 0
)
$3 ,949
)
$41,3 0
)
$42, 40 $44,750 $54,600 $61,100
)
$64, 00 $65,300
)
$63, 00 $67,900

Additional Cash Received

Sales Tax, VAT, HST/ ST

*
0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Received

New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

New Other Liabilities (interest-

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
free)

New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Subtotal Cash Received

)
$23,0 0
))
$3 ,0 0
)
$3 ,949
)
$41,3 0
)
$42, 40 $44,750 $54,600 $61,100
)
$64, 00 $65,300
)
$63, 00 $67,900

Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

) Month 9 Month 10 Month 11 Month 12

Expenditures from Operations

Cash Spending
)
$6, 00
))
$ , 00
))
$ , 00
))
$ , 00 $16,300
)
$1 ,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200

Bill Payments $357 $10,917 $17,446 $24,37

) $24,215
)
$22, 15
)
$26,72 $26,266 $31,141 $31,256
))
$30, 2 $29,594

Subtotal Spent on Operations $7,157 $19,717 $26,246 $33,17

) $40,515 $41,515
)
$45,92 $45,466 $50,341 $50,456 $50,02
) )
$4 ,794

Additional Cash Spent

*
Sales Tax, VAT, HST/ ST Paid
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Out
Principal Repayment of Current
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Borrowing

Other Liabilities Principal

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Repayment

Long-term Liabilities Principal

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Repayment

Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Purchase Long -term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Dividends $0 $0 $0 $0 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200

Subtotal Cash Spent $7,157 $19,717 $26,246 $33,17

+ $42,715 $43,715
+ +
$4 ,12 $47,666 $52,541 $52,656 $52,22
+ $50,994

Net Cash Flow $15,923

+
$1 ,363 $12,704
+
$ ,202 $124 $1,035 $6,472 $13,434 $12,259 $12,644 $11,572 $16,906

Cash Balance $17,423 $35,7 6

+ +
$4 ,490 $56,692
+
$56, 17
+
$57, 52 $64,324 $77,75
+ $90,016 $102,661 $114,233 $131,139

ë
;






Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

, Month 9 Month 10 Month 11 Month 12

Assets Starting Balances

Current Assets

Cash $1,500 $17,423 $35,7 6

, ,
$4 ,490 $56,692
,
$56, 17
,
$57, 52 $64,324 $77,75
, $90,016 $102,661 $114,233 $131,139

Inventory $25,000 $19,040 $12,271 $12,405 $12,135 $11,23

, $12,965 $12,470 $14,116 $14,949 $15,100 $14,522 $16,591

Other Current Assets $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000

Total Current Assets $41,500 $51,463 $63,057 $75, 95

, ,,
$ 3, 27
,
$ 3,054
,,
$ 5, 16 $91,793
,
$106, 74 $119,965 $132,761 $143,755 $162,730

Long -term Assets

Long -term Assets $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000

Accumulated Depreciation $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $5,500 $6,000
Total Long -term Assets $62,000 $61,500 $61,000 $60,500 $60,000 $59,500 $59,000
-
$5 ,500
-
$5 ,000 $57,500 $57,000 $56,500 $56,000

Total Assets $103,500 $112,963 $124,057 $136,395

-
$143, 27 $142,554
-
$144, 16 $150,293
-
$164, 74 $177,465
-
$1 9,761 $200,255
-
$21 ,730

Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month
- Month 9 Month 10 Month 11 Month 12

Current Liabilities

Accounts Payable $0 $10,343 $16,633 $23,569 $23,459 $21,923

--
$25, 5 $25,22
- $30,099 $30,226
-
$29, 47
-
$2 ,447 $33,253

Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Subtotal Current Liabilities $0 $10,343 $16,633 $23,569 $23,459 $21,923

--
$25, 5 $25,22
- $30,099 $30,226
-
$29, 47
-
$2 ,447 $33,253

Long -term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Liabilities $0 $10,343 $16,633 $23,569 $23,459 $21,923

--
$25, 5 $25,22
- $30,099 $30,226
-
$29, 47
-
$2 ,447 $33,253

Paid -in Capital $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500

Retained Earnings ($147,000) ($147,000) ($147,000) ($147,000) ($147,000) ($149,200) ($151,400) ($153,600)
-
($155, 00)
-
($15 ,000) ($160,200) ($162,400) ($164,600)

Earnings $0
--
($ 0) $3,924 $9,326
--
$16, 6 $19,331
--
$19, 5
-
$2 ,165 $40,075 $54,739 $69,613
- -
$ 3,70 $99,577

Total Capital $103,500 $102,620 $107,424

-
$112, 26 $120,36
- $120,631
- -
$11 ,95 $125,065 $134,775 $147,239 $159,913 $171, 0
-- -
$1 5,477

Total Liabilities and Capital $103,500 $112,963 $124,057 $136,395

-
$143, 27 $142,554
-
$144, 16 $150,293
-
$164, 74 $177,465
-
$1 9,761 $200,255
-
$21 ,730

Net Worth $103,500 $102,620 $107,424

-
$112, 26 $120,36
- $120,631
- -
$11 ,95 $125,065 $134,775 $147,239 $159,913 $171, 0
-- -
$1 5,477

. .
Read more: http://www.bplans.com/coffeehouse business plan/appendix fc.cfm ixzz12AHf3Ld . / 0
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