PT XXX ‐ Projected PNL

Percentage 
FY2017 Increase FY2018 FY2019 FY2020 FY2021
GL CODE REVENUE
Restaurant Food
SPIC‐0000 Income ‐ Food              575,800 20%               690,965                    739,332                    776,299                       815,114
SPIC‐0002 Income ‐ Bev              188,400 20%               226,111                    241,939                    254,036                       266,738
SPIC‐0007 Tour Group                87,000 20%               106,800                    114,276                    119,990                       125,989
SPIC‐0008 Shisha                  5,550 20%                   5,665                         6,062                         6,365                             6,683
Catering                   4,000                         5,000                         6,000                             7,000

REVENUE              856,750 20%            1,033,541                 1,106,609                 1,162,689                    1,221,524

SPIC‐0009 Commission Charges ‐ Red Apple                  2,402 2%                   2,450                         2,499                         2,549                             2,600

Revenue Share                  2,402 2%                   2,450                        2,499                         2,549                            2,600
 

SPIC‐0300 Staff Salary              204,198 5%               214,408                    225,128                    236,384                       248,204

SPIC‐0302 Overtime (Ops)                  2,000 5%                   2,100                         2,205                         2,315                             2,431
SPIC‐0303 Staff Incentives                  7,277 5%                   7,641                         8,023                         8,424                             8,845
SPIC‐0305 Staff Medical/Pension Plan                17,200 5%                 18,060                      18,963                       19,911                          20,907
SPIC‐0306 Staff Visa                11,544 5%                 12,121                      12,727                       13,364                          14,032
SPIC‐0304 Staff Religious Bonus                16,324 5%                 17,140                      17,997                       18,897                          19,842
SPIC‐0309 Staff Airfare                  2,496 5%                   2,621                         2,752                         2,889                             3,034
SPIC‐0310 Staff Accomodation                  6,110 5%                   6,416                         6,736                         7,073                             7,427
SPIC‐0311 Utilities (Ops) ‐ Staff Accomodation                      960 5%                   1,008                         1,058                         1,111                             1,167
SPIC‐0312 Staff Transportation                      600 5%                       630                            662                            695                                729
SPIC‐0308 Staff Uniform                  2,605 5%                   2,736                         2,872                         3,016                             3,167
SPIC‐0313 Meals & Subsistence                15,260 5%                 16,023                      16,824                       17,665                          18,549
SPIC‐0314 Staff Other Cost                  1,200 5%                   1,260                         1,323                         1,389                             1,459
SPIC‐0307 Staff Recruitement                  1,980 5%                   2,079                         2,183                         2,292                             2,407
DIRECT LABOUR              289,754 5%               304,242                    319,454                    335,426                       352,198

SPIC‐0200 Cost of Materials ‐ Food              178,530 5%               187,456                    196,829                    206,670                       217,004

SPIC‐0201 Cost of Materials ‐ Beverages                68,833 5%                 72,275                      75,888                       79,683                          83,667
SPIC‐0501 Cost of Materials ‐ Consumables                12,461 5%                 13,084                      13,738                       14,425                          15,147
SPIC‐0206 Transportation for Purchasing                  1,964 5%                   2,062                         2,165                         2,274                             2,387
SPIC‐0207 Transportation (Delivery Service)                  1,964 5%                   2,062                         2,165                         2,274                             2,387
DIRECT MATERIALS              263,752 5%               276,939                    290,786                    305,326                       320,592

OTHER DIRECT COST
CENT‐0407 Insurance                  2,115 2%                   2,157                         2,201                         2,245                             2,290
CENT‐1100 Trade License                  4,200 2%                   4,284                         4,370                         4,457                             4,546
CENT‐0401 Utilities ‐ Electricity (Restaurant)                24,200 2%                 24,684                      25,178                       25,681                          26,195
CENT‐0400 Utilities ‐ Water (Restaurant)                  3,561 2%                   3,632                         3,705                         3,779                             3,855
OTHER DIRECT COST                34,076 2%                 34,758                      35,453                      36,162                          36,885

GROSS PROFIT              266,766               415,152                    458,417                    483,226                       509,249

GP (%) 31% 3% 40% 41% 42% 42%
LABOUR RATIO (%) 34% ‐1% 29% 29% 29% 29%
MATERIAL RATIO (%) 31% ‐1% 27% 26% 26% 26%

CENT‐0600 Indirect Labour (A&S)                  5,120                 13,200                      13,200                       13,200                          13,200

INDIRECT LABOUR (A&S)                  5,120                 13,200                      13,200                      13,200                          13,200
CENT‐1202 Gifts & Donations                      400                         50                              50                              50                                  50
CENT‐1203 Marketing and Advertising                14,635 3%                 15,074                      15,526                       15,992                          16,472
INDIRECT MARKETING AND ADVERTISING                15,035 1%                 15,124                      15,576                      16,042                          16,522
CENT‐0402 Rent ‐ Restaurant                78,000 5%                 81,900                      85,995                       90,295                          94,809
CENT‐0404 Repairs ‐ Property                  1,200 5%                   1,260                         1,323                         1,389                             1,459
CENT‐0405 Restaurant ‐ Property Cost others                  1,200 5%                   1,260                         1,323                         1,389                             1,459
CENT‐0406  Cleaning & Maintenance ‐ Staff Accomodation                   2,000 10%                   2,200                         2,420                         2,662                             2,928
SPIC‐0503 Restaurant Cost General                  1,800 8%                   1,944                         2,100                         2,267                             2,449
CENT‐0408  Repairs ‐ General                   1,800 5%                   1,890                         1,985                         2,084                             2,188
PROPERTY COST                86,000                 90,454                      95,145                    100,086                       105,292
CENT‐1300 Postage & Courier                      600 1%                       606                            612                            618                                624
CENT‐1301 Printing & Stationary                      600 1%                       606                            612                            618                                624
POSTAGE & STATIONARY                  1,200                   1,212                        1,224                         1,236                            1,249
 
CENT‐0900 Telephone                      600 10%                       660                            726                            799                                878
CENT‐0901 Mobile                      600 5%                       630                            662                            695                                729
CENT‐0902 Internet                  5,600 5%                   5,880                         6,174                         6,483                             6,807
TELCOM                  6,800 8%                   7,170                        7,562                         7,976                            8,415
 
CENT‐1000 Expenses ‐ Flights                  8,000                 18,000                      18,000                       18,000                          18,000
CENT‐1001 Expenses ‐ Hotels                  6,000                   6,000                         6,000                         6,000                             6,000
CENT‐1003 Expenses ‐ Other                      319                   3,000                         3,000                         3,000                             3,000
Travelling & Entertainment                14,319                 27,000                      27,000                      27,000                          27,000
CENT‐1404 Audit                  3,324 10%                   3,656                         4,022                         4,424                             4,867
CENT‐1401 Consultancy                  7,400 5%                   7,770                         8,159                         8,566                             8,995
CENT‐1400 Lawyer Fee                  1,200 0%                   1,200                         1,200                         1,200                             1,200
PROFESSIONAL FEE                11,924                 12,626                      13,381                      14,191                          15,061
CENT‐1600 Bank Charges                  2,155 20%                   2,586                         3,103                         3,724                             4,469
CENT‐1601 Credit Card Charges                  3,083 20%                   3,700                         4,440                         5,327                             6,393
 BANK & CREDIT CARD CHARGES                  5,238                   6,286                        7,543                         9,051                          10,862
TOTAL OVER HEAD              145,636               173,072                    180,630                    188,782                       197,600
PROFIT BEFORE DEPRECIATION              121,130               242,080                    277,787                    294,444                       311,649

SPIC‐1800 Depreciation ‐ IT Equipments                36,600 1%                 36,966                      37,336                       37,709                          38,086

SPIC‐1801  Depreciation ‐ Furniture Fixtures & Fittings               138,168 2%               140,931                    143,750                    146,625                       149,557
SPIC‐1804 Depreciation ‐ Kitchen Equipments                31,795 5%                 33,385                      35,054                       36,807                          38,647
DEPRECIATION              206,563               211,282                    216,140                    221,141                       226,291

CENT‐2100 Foreign Exchange Gain/Loss                       ‐                        ‐                             ‐                             ‐                                 ‐

Forex (Gain) / Loss                      ‐                       ‐                             ‐                             ‐                                 ‐
CENT‐1700 Bank Interest                    (139)                        ‐                             ‐                             ‐                                 ‐
Interest & Provision                      ‐                       ‐                             ‐                             ‐                                 ‐
NET PROFIT               (85,433)                 30,798                      61,647                      73,303                          85,359

Notes ‐
We are expecting an increase in revenue of 10% from FY'17 to FY'21 and other variable cost such as labour to increase by 5%
Increase in revenue will be mainly from improved business conditions and by providing better quality of services and attracting more tourists
Revenue Share will increase by 2% due to the assumption that we will enter into more contracts for Tour group in coming years
Unit cost of Materials will infact come down due to digitilisation of business, we focus of buying the food ingridients in bulk and cheaper as possible, whithout compromising on quality.
We generally keep the same vendors for making any purchase to try to get discounts on purchase and increased credit period too.
We expect increase in GP by 3% constantly in years following FY'17