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Page 1
Table of Contents
7.6 Projected Balance Sheet ............................................................................................20
Table: Balance Sheet ..............................................................................................20
7.7 Business Ratios .........................................................................................................21
Table: Ratios ...........................................................................................................21
Table: Sales Forecast ................................................................................................................1
Table: Personnel ........................................................................................................................2
Table: Profit and Loss ................................................................................................................3
Table: Cash Flow........................................................................................................................4
Table: Balance Sheet .................................................................................................................5
Table: General Assumptions ......................................................................................................6
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4 Moons Pizzeria
1.1 Objectives
The objective is to lease a site at 555 West Blue Plum Lane. We will need to remodel the
interior according to the Franchisor's design. We plan to duplicate and massage the successful
formula used by Franchisor. We will use our own personal strategies and skills to create our
own success in our 4 Moons Pizzeria. We plan to train our crew to ensure outstanding results in
quality food and customer service. Our objectives are as follows.
1.2 Mission
4 Moons Pizzeria exists for the purpose of generating sales and profit. Because we are a service
business, we will also exist to serve our customers. These two reasons for our existence are
inextricable. If one aspect does not exist, the other will cease to exist.
We will visit any table or answer to any phone call that has feedback, positive or negative. We
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4 Moons Pizzeria
will use every means available to satisfy our customers.
Carol Mittani: General Managing Owner - Hands-on management of all daily restaurant
and company operations.
Steve Solutrian: Vice Managing Owner / Sales and restaurant operations. Hands-on
management of daily operations and sales trends.
Diane Solutrian: Vice Managing Owner / All office procedures. Hands-on management of
daily operations.
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4 Moons Pizzeria
Rikard Mittani: Vice Managing Owner / Marketing and future finances and investments.
Hands-on management of daily operations.
Construction is estimated at $214,630 - see attached "Franchisor's Construction Cost Sheet" for
item breakdown.*
Start-up cash on hand is estimated for 3 months working capital, inventory, labor and rent.
Short-term assets include phone equipment, smallwares, booths, chairs, tables, pendants,
sconces, and lighting.
Long-term assets include all kitchen equipment, POS system, and signage.
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4 Moons Pizzeria
Table: Start-up
Start-up
Requirements
Start-up Expenses
Remodel Costs $214,630
Proscreen/Wallpaper-Menu Boards $3,644
Insurance $1,500
Franchise Fee $25,000
1st month rent $4,242
Drafting/Engineering $3,000
City fees/Misc costs $2,491
Beer and wine license $500
Training/travel $2,000
Utility start-up costs $5,000
Design $4,200
Total Start-up Expenses $266,207
Start-up Assets
Cash Required $87,286
Start-up Inventory $10,000
Other Current Assets $41,775
Long-term Assets $99,732
Total Assets $238,793
3.0 Services
4 Moons Pizzerias are comfortable and inviting. We are a fast-casual operation with dine in,
take-out, and delivery. The decor and theme are centered around the cutting edge open
kitchen with brick arches and distinctive lighting. Our energy and atmosphere will appeal to
families, groups, and schools.
The real power and energy of the pizzeria will come from the attentive and courteous service
provided by our managers and staff. Our fresh menu will be prepared by our motivated kitchen
team, and carefully orchestrated to provide the best service to our customers who are our
priority. We will have at least one manager on duty at all times.
Our hours are Sunday thru Thursday 11 am. to 10 pm. Friday and Saturday 11 am. to 11 pm.
Take out available during store hours. Delivery hours are 4 pm to closing everyday we are
open. We will offer delivery all day on Saturday and Sunday and some holidays.
The greater Ohno metropolitan area population has grown one third through the last decade
and is projected to grow 11.4% in the next five years.
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4 Moons Pizzeria
The median age is 36 years old with household incomes averaging $65,895. With a strong local
economy we have a population with disposable cash for dining and entertainment.
According to the Nevada Restaurant Association, Nevada restaurants are expected to lead
the nation in sales growth at 7.6%. Nevada is also the fastest growing state in the union.
This area is densely populated, and a desirable part of town in which to live. It is an under-
served portion of town, especially to the west up to the Caughlin Ranch area. It is on one of
the most traveled corridors in Ohno, Blue Plum Lane. Located near two of Ohno's most popular
malls, Parklane and Shopper's Square.
Our target market includes adults 20 to 54 years old who socialize and have families. Children
are a big part of our market, at a third of the population is this area. Ages 4 to 19 prefer pizza
over any fast food and often influence family dining decisions. According to one study, 93% of
the U.S. population eats pizza. If we sold one pizza per month with an average of $17.00 per
household, we would generate $721,141 in one month. This illustrates that with effective
marketing, superior product, and proper management we will reach and exceed our projected
sales goals.
In this area we have some of the best schools. 4 Moons Pizzerias provides support for local
area school groups and sports teams, as well as local church groups. We will be involved through
providing sponsorships, discounts, and donations.
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4 Moons Pizzeria
We strongly believe we will overcome any competition in our area. The local competition includes
Sticky Paws Pizza, Damynos, Gridlow's Pizza, Hoopla Take-and-Bake, Clodhopper's, and Little
Sayzar. Most of these are at least two miles from our location and are no competition to our
concepts, ideals, fresh products, and welcoming service.
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4 Moons Pizzeria
Quality, Quick, and Simple is the goal of 4 Moons Pizzerias. The customers are provided with
the highest quality product. Store design provides a warm and friendly environment for all.
Utilize the various skills of our Managing Owners and learn through the extensive training
program provided by Franchisor.
We will constantly monitor our product to ensure quality food and beverage at all times. Our
recipes are delicious, made fresh daily, and our toppings go all the way to the edge of the pizza
crust.
We will all be involved in Sales and Marketing. We will gather information about the
neighborhoods, use our POS System to track top sellers and gather a customer base for
marketing offers.
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4 Moons Pizzeria
Kids school tours
Gift Certificate Program
Phone book advertisement
Coupons
Door hangers
Sporting events for schools and group events
Eye catching signage
Excellent service and high quality food
Word of mouth
We require our staff to have a thorough and comprehensive understanding of the menus,
ingredients and methods of preparation of all of our foods. We train our staff to always
describe and recommend items, even to regular customers, and to always up-sell. The key to our
employee's success in up-selling is the realization that it almost always brings in better tips
because the checks are higher.
We will emphasize service to differentiate ourselves. We will establish our business offerings as a
clear and viable alternative for our target market, from the scores of "slow delivery", "frozen
dough", and "your average" pizza chains.
We will build long-term relationships with our customers, becoming their destination of choice for
delivery, take out, and dine in. We will sell ourselves as the best neighborhood and community
pizzeria.
We are convinced that our business will increase with time. We have a strong management
team who will be on property daily to monitor daily operations. We will constantly watch food
quality, customer service, and costs.
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4 Moons Pizzeria
Page 9
4 Moons Pizzeria
Carol Mittani will be General Manager working every day to insure success. Steve Solutrian,
Diane Solutrian, and Rikard Mittani will be on site various hours, and during peak dinner hours
to help with general operational tasks, plus opening to closing hours on the weekend.
Our first month will have a higher labor rate due to training, pre-opening preparation and
grand opening labor.
We have forecasted labor at 18% of gross sales. We will strive to keep our payroll at 18% or
lower.
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4 Moons Pizzeria
Table: Personnel
Personnel Plan
Year 1 Year 2 Year 3
Wages $126,738 $129,228 $136,982
Other $0 $0 $0
Total People 14 14 14
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4 Moons Pizzeria
4 Moons has $160,000 initial investment, $25,000 of which will cover the franchise fee.
Our estimated start up is $505,000. We are seeking an SBA Loan in the amount of $345,000
(see Long term liability line).
Assets
Non-cash Assets from Start-up $151,507
Cash Requirements from Start-up $87,286
Additional Cash Raised $0
Cash Balance on Starting Date $87,286
Total Assets $238,793
Liabilities
Current Borrowing $0
Long-term Liabilities $345,000
Accounts Payable (Outstanding Bills) $0
Other Current Liabilities (interest-free) $0
Total Liabilities $345,000
Capital
Planned Investment
Solutrian, Steve and Diane $75,000
Mittani, Rikard and Carol $75,000
Additional Investment Requirement $10,000
Total Planned Investment $160,000
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4 Moons Pizzeria
Assumptions:
Average Percent Variable Cost 20%
Estimated Monthly Fixed Cost $17,804
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4 Moons Pizzeria
The first month may have higher payroll due to employee training and restaurant set up.
Our operating expenses include rent at $4,242 estimate per month, royalty fees of 5% of gross
sales, equipment rental and repair, utilities projected at 11% of gross sales, administrative
charges including PC charges, cleaning supplies, payroll charges, and office supplies.
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4 Moons Pizzeria
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4 Moons Pizzeria
Expenses
Payroll $126,738 $129,228 $136,982
Marketing/Promotion $0 $0 $0
Depreciation $30,000 $30,000 $30,000
Rent $50,904 $50,904 $52,431
Royalty fees $0 $0 $0
Equip rent/repair $3,000 $5,400 $5,400
Utilities $0 $0 $0
Admin charges $3,000 $3,000 $3,000
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4 Moons Pizzeria
Principal amounts are based on a loan of $345,000 with a 10 year SBA Loan at 7% interest.
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4 Moons Pizzeria
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4 Moons Pizzeria
Current Assets
Cash $338,382 $575,931 $831,525
Inventory $6,044 $6,471 $6,859
Other Current Assets $41,775 $41,775 $41,775
Total Current Assets $386,201 $624,177 $880,159
Long-term Assets
Long-term Assets $99,732 $99,732 $99,732
Accumulated Depreciation $30,000 $60,000 $90,000
Total Long-term Assets $69,732 $39,732 $9,732
Total Assets $455,933 $663,909 $889,891
Current Liabilities
Accounts Payable $26,338 $26,730 $28,072
Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $26,338 $26,730 $28,072
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4 Moons Pizzeria
Table: Ratios
Ratio Analysis
Year 1 Year 2 Year 3 Industry Profile
Sales Growth n.a. 6.00% 6.00% 5.24%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 80.00% 80.00% 80.00% 61.91%
Selling, General & Administrative Expenses 48.50% 47.42% 46.77% 39.08%
Advertising Expenses 4.43% 0.00% 0.00% 2.55%
Profit Before Interest and Taxes 48.46% 49.56% 50.06% 1.38%
Main Ratios
Current 14.66 23.35 31.35 1.14
Quick 14.43 23.11 31.11 0.79
Total Debt to Total Assets 76.49% 48.62% 33.25% 49.97%
Pre-tax Return on Net Worth 284.43% 97.97% 60.82% 3.97%
Pre-tax Return on Assets 66.86% 50.33% 40.60% 7.93%
Activity Ratios
Inventory Turnover 23.52 22.95 22.84 n.a
Accounts Payable Turnover 11.51 12.17 12.17 n.a
Payment Days 27 30 29 n.a
Total Asset Turnover 1.49 1.08 0.86 n.a
Debt Ratios
Debt to Net Worth 3.25 0.95 0.50 n.a
Current Liab. to Liab. 0.08 0.08 0.09 n.a
Liquidity Ratios
Net Working Capital $359,863 $597,446 $852,087 n.a
Interest Coverage 14.04 16.44 19.30 n.a
Additional Ratios
Assets to Sales 0.67 0.92 1.17 n.a
Current Debt/Total Assets 6% 4% 3% n.a
Acid Test 14.43 23.11 31.11 n.a
Sales/Net Worth 6.32 2.10 1.28 n.a
Dividend Payout 0.00 0.00 0.00 n.a
Page 21
Appendix
Table: Sales Forecast
Sales Forecast
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Sales
Total Restaurant Sales 0% $28,750 $57,500 $57,788 $58,076 $58,366 $58,658 $58,952 $59,246 $59,542 $59,840 $60,139 $60,440
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $28,750 $57,500 $57,788 $58,076 $58,366 $58,658 $58,952 $59,246 $59,542 $59,840 $60,139 $60,440
Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Cost of Sales $5,750 $11,500 $11,557 $11,616 $11,673 $11,732 $11,791 $11,849 $11,909 $11,968 $12,028 $12,088
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $5,750 $11,500 $11,557 $11,616 $11,673 $11,732 $11,791 $11,849 $11,909 $11,968 $12,028 $12,088
Page 1
Appendix
Table: Personnel
Personnel Plan
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Wages 18% $10,000 $10,350 $10,402 $10,454 $10,506 $10,558 $10,611 $10,664 $10,718 $10,771 $10,825 $10,879
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 14 14 14 14 14 14 14 14 14 14 14 14
Total Payroll $10,000 $10,350 $10,402 $10,454 $10,506 $10,558 $10,611 $10,664 $10,718 $10,771 $10,825 $10,879
Page 2
Appendix
Table: Profit and Loss
Gross Margin $23,000 $46,000 $46,231 $46,460 $46,693 $46,926 $47,161 $47,397 $47,633 $47,872 $48,111 $48,352
Gross Margin % 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00% 80.00%
Expenses
Payroll $10,000 $10,350 $10,402 $10,454 $10,506 $10,558 $10,611 $10,664 $10,718 $10,771 $10,825 $10,879
Marketing/Promotion 4% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Rent $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242 $4,242
Royalty fees 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Equip rent/repair $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Utilities 11% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Admin charges $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Total Operating Expenses $17,242 $17,592 $17,644 $17,696 $17,748 $17,800 $17,853 $17,906 $17,960 $18,013 $18,067 $18,121
Profit Before Interest and Taxes $5,758 $28,408 $28,587 $28,764 $28,945 $29,126 $29,308 $29,491 $29,673 $29,859 $30,044 $30,231
EBITDA $8,258 $30,908 $31,087 $31,264 $31,445 $31,626 $31,808 $31,991 $32,173 $32,359 $32,544 $32,731
Interest Expense $2,013 $2,001 $1,989 $1,977 $1,966 $1,954 $1,942 $1,930 $1,918 $1,905 $1,893 $1,881
Taxes Incurred $1,124 $7,922 $7,979 $8,036 $8,094 $8,152 $8,210 $8,268 $8,327 $8,386 $8,445 $8,505
Net Profit $2,622 $18,485 $18,619 $18,751 $18,886 $19,020 $19,156 $19,293 $19,429 $19,567 $19,706 $19,845
Net Profit/Sales 9.12% 32.15% 32.22% 32.29% 32.36% 32.43% 32.49% 32.56% 32.63% 32.70% 32.77% 32.83%
Page 3
Appendix
Table: Cash Flow
Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Net Cash Flow $18,487 $36,619 $17,762 $19,306 $19,428 $19,553 $19,676 $19,800 $19,927 $20,052 $20,179 $20,306
Cash Balance $105,773 $142,393 $160,154 $179,460 $198,888 $218,441 $238,117 $257,918 $277,845 $297,897 $318,076 $338,382
Page 4
Appendix
Table: Balance Sheet
Current Assets
Cash $87,286 $105,773 $142,393 $160,154 $179,460 $198,888 $218,441 $238,117 $257,918 $277,845 $297,897 $318,076 $338,382
Inventory $10,000 $4,250 $5,750 $5,779 $5,808 $5,837 $5,866 $5,896 $5,925 $5,955 $5,984 $6,014 $6,044
Other Current Assets $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775 $41,775
Total Current Assets $139,061 $151,798 $189,918 $207,708 $227,043 $246,499 $266,082 $285,788 $305,617 $325,574 $345,656 $365,865 $386,201
Long-term Assets
Long-term Assets $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732 $99,732
Accumulated Depreciation $0 $2,500 $5,000 $7,500 $10,000 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000 $27,500 $30,000
Total Long-term Assets $99,732 $97,232 $94,732 $92,232 $89,732 $87,232 $84,732 $82,232 $79,732 $77,232 $74,732 $72,232 $69,732
Total Assets $238,793 $249,030 $284,650 $299,940 $316,775 $333,731 $350,814 $368,020 $385,349 $402,806 $420,388 $438,097 $455,933
Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Current Liabilities
Accounts Payable $0 $7,616 $26,743 $25,420 $25,521 $25,620 $25,722 $25,824 $25,924 $26,028 $26,130 $26,234 $26,338
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 $7,616 $26,743 $25,420 $25,521 $25,620 $25,722 $25,824 $25,924 $26,028 $26,130 $26,234 $26,338
Long-term Liabilities $345,000 $345,000 $343,007 $341,002 $338,985 $336,957 $334,917 $332,865 $330,801 $328,725 $326,637 $324,537 $322,424
Total Liabilities $345,000 $352,616 $369,750 $366,422 $364,506 $362,577 $360,639 $358,689 $356,725 $354,753 $352,767 $350,771 $348,762
Paid-in Capital $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000 $160,000
Retained Earnings ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207) ($266,207)
Earnings $0 $2,622 $21,107 $39,725 $58,476 $77,362 $96,382 $115,538 $134,831 $154,260 $173,828 $193,533 $213,378
Total Capital ($106,207) ($103,585) ($85,100) ($66,482) ($47,731) ($28,845) ($9,825) $9,331 $28,624 $48,053 $67,621 $87,326 $107,171
Total Liabilities and Capital $238,793 $249,030 $284,650 $299,940 $316,775 $333,731 $350,814 $368,020 $385,349 $402,806 $420,388 $438,097 $455,933
Net Worth ($106,207) ($103,585) ($85,100) ($66,482) ($47,731) ($28,845) ($9,825) $9,331 $28,624 $48,053 $67,621 $87,326 $107,171
Page 5
Appendix
Table: General Assumptions
General Assumptions
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current Interest Rate 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-term Interest Rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Tax Rate Tax Rate 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0
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