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Page
Preface
Executive Summary
Chapter 1: Introduction
Background and Significance of the Project
Project Objective
Marketing analysis
10
Vision
11
Mission
12
12
15
17
Marketing expenses
22
Conclusion
25
Chapter 4: Investment
Tool, equipment, and depreciation
26
Office supplies
27
29
Chapter 5: Operations
Wage and salaries
38
Income statement
39
44
Balance sheet
46
Chapter 6: Administration
Indirect cost
48
Direct cost
49
Chapter 7: Finance
Payback period
50
53
Internal risk
54
56
Chapter 9: Conclusion
APPENDIX
101
Page |1
Preface
This project was created concerning Feasibility Study project for studying
and evaluation of the project. The purpose of this report is to adapt how to
launch a new business project based on actual environment in a certain location.
We use the secondary information from our research and observations to
establishing the new business with the high level of probability as we required
doing for the project.
X-men Group
Page |2
Executive summary
Page |3
Chapter 1
choice
for
Bangkok
people
(http://bangkok.onlineinfonetwork.
com/th/index.php/travel-news-a-articles.html ).
Statistics of Thai people behavior to eat out 32% of Thai customer like to
eat out because convenience more than cooking at home and they look for
quality restaurant too. 27% like to eat Thai food 26% is Chinese food and last
17% to be Italian food (http://www.marketingoops.com/reports/behaviors/eatout-behavior/). This is a good opportunity for run restaurant business in
Thailand.
The behavior to eat out tends to higher from research Kasikorn Thai
(2540) see that Bangkok people eat out average 1,500 baht /month. The worth
of eat out in 2540 to be 12,000 baht that mean is the growth of market 25% per
year (http://www.thaismefranchise.com/?p=9079)
The behavior to eat out tends to higher, especially buffet food. The buffet
had influence to culture of consume to a big group in Thai society.
(http://www.manager.co.th/daily/viewnews.aspx?NewsID=9550000010027)
The popular food that Thai people like is Japanese food, market capitalize about
5,400 million, CAGR= 22% data from the behavior to consume Japanese and
Korea restaurant, Bangkok.
(http://fic.nfi.or.th/th/foodinsight/view.asp?ItemID=64)
Page |4
The Sky Raspado restaurant is located in Bangkok. The reason why we choose
this city cause market target. People have income in Bangkok and high power to
purchase and also value. In centre of Thailand has variety of target group that
suitable for run our business. The center of economic in Thailand, in Bangkok
has population 5,702,595 million (service.nso.go.th/nso/nsopublish/
service/survey/rep_older50.pdf) (2552). Per capita income is 8,154 baht /month
(http://203.155.220.118/info/NowBMA/frame.asp).
The Sky Raspado offer panoramic view and tasty delight our international
buffet at Bangkok. We support our business to meet the demand are:
Overall dining experience
Touch Dignity, honors
Romantic
Objective:
1. To know good planning before make project.
2. To know strategy of marketing.
3. For learn to need of consumer before make project.
Benefits of Project
-
Know about the business plant can be apply to real project before
decision doing the business.
Page |5
Activities/Time Frame
Activities
November
week1
Select of project
Define
the
opportunities
business
week2
week3
week4
Page |6
Chapter 2
Nature of Industry
The buffet table originates from the Brnnvinsbord - Swedish snaps (shot of
alcoholic beverage) table from the middle of 16th century, and had its prime
during the early 18th century, and was developed into the buffet we more know
today not until the beginning of 19th century. The Smorgasbord buffet did not
increase its popularity until the expansion of the railroads throughout Europe.
The smorgasbord table was a meal where guests gathered before dinner for a
pre-dinner drink, and was not part of the formal dinner to be followed. The
smorgasbord buffet was often held in separate room for men and women before
the dinner was served.
Smrgsbord became internationally known as Smorgasbord at the 1939 New
York World's exhibition as the Swedes had to invent a new way of showcasing
the best of Swedish food.
The term buffet originally referred to the French sideboard where the food was
served, but eventually became applied to the form. The buffet became popular
in the English-speaking world in the second half of the 19th century after the
Swedes had used the smorgasbord in New York. The word is still borrowed into
the English language.
When the possession of gold and silver has been a measure of solvency of a
regime, the display of it, in the form of plates and vessels, is more a political act
than a gesture of conspicuous consumption. The 16th-century French
term buffet applied both to the display itself and to the furniture on which it was
mounted, often draped with rich textiles, but more often as the century advanced
an elaborately carved cupboard surmounted by tiers of shelves. In England such
a buffet was called a court cupboard. Prodigal displays of plate were probably
Page |7
Page |8
Page |9
Conclusion
Sky Raspado offer a luxury buffet at a roof top of hotel in center of
Bangkok. This luxury buffet offer an international food include Thai food also,
by offer this buffet to mid-level up to high class people who love in buffet and
want to view Bangkok in midnight at a roof top of high building that can view
Bangkok at midnight 360o. The customers who come to Sky Raspado will have
a romance time with Bangkok midnight atmosphere accompany with jazz music
that can made impression to customer. On top of that Sky Raspado offer a
seasonal food and special food in each event to made customer can try a
different food from menu.
Situation of industry:
P a g e | 10
Marketing Analysis
Market Image
Sky Raspado aims to have its image as a high quality dining buffet
place along with the gorgeously atmosphere which providing luxury and
romantically feelings right from stepping in. besides, the company has
carefully selected meals based from high society preferences in order to
create additional value and uniqueness in menus for customers.
Market Share to Sky Raspado shares, the total net income will be divided
and pay them at the end of each month. Besides, the company has the
policy to pay for the dividends which came from the salvage value of the
sold equipment due to the interest that the company earns from the banks
( companys asset in term of cash that deposited in the bank)
Distribution Network
The Sky Raspado can determine the optimal Supply Chain or
Distribution network to satisfy customer demand at specified service
levels and at the lowest cost. Specialist Supply Chain network modeling
software is used to allow cost and service optimization of the network to
P a g e | 11
Customer Loyalty
Sky Raspado company is willing to focus on retaining the customers
by providing customer relation management (CRM) to all levels of
employees. Moreover, the company creates a certain strategy to retain the
customers as the company provides discount member cards to customers.
P a g e | 12
Corporal level
- We use a growth strategy that focuses on the professional skills to
manage our business. Because we do not have good skills in the
industry and that of our competitors in this skilled than us. So in order
to enable us to survive in this industry, we should begin to focus on
the product only one we do and we should grow step by step and try to
improve our skills at the same time as the. Our growth and after we
have skill and in this business means we know more about our
competitors, we will move our strategy to concentrate more on the
growth of diversity because we're ready to compete with. others in the
industry with us, and we have the same ready to expand our business
to be larger than today, and after that we will play a leading role in
karaoke as we had planned.
P a g e | 13
Business level
- This is the way that can help us to have more advantage competition
than the competitors and this is the best way to attract the customers
from our competitor to be our customer instead. So we will use
competitive strategies in order to make competitive advantage for our
company that includes
Functional level
- Functional level strategy is a short-term operational strategy which
operates to respond and support the business level strategy. We use
this strategy for help to control and monitor the management mostly
and is the plan in detail with the that what are the plans of each
department our plan for achieve business goals. We will be distributed
strategy to each functions of business such as marketing, finance,
accounting and human resources etc. in order to the strategic
operations of the business are efficient and tangible results.
Finance
Sky Raspado has the good of funds, financial controls and management
systems that ensure the perpetual financial of SkyRaspado. All spending are
cost-effective, balancing the importance of quality of results with the
disciplined and frugal use of resources that is essential to fulfilling the Sky
Raspado mission and objectives.
Human resources
Efficiently utilizing specialists lecturer within the functional room.
P a g e | 14
P a g e | 15
Chapter 3
Market feasibility study
General Environmental Analysis
STP Analysis
Segmentation
Sky Raspado restaurant has segmented a certain group of customers who
are less price sensitive and looking for perfect dining buffet place. The
segmentation could be cover all type of customers who have high income
especially in the middle age to old people who seek to have great time with
his/her family. Moreover, this segmentation is focuses on customers who have
behavior and life style as seeking for the perfect quality of life.
P a g e | 16
Target market
Sky Raspado restaurant has divided the segmentation into two major
categories which are Thai people whoever are in the middle to the
top class customers and the customers from the overseas whoever
being motivated or interested and seek in having such a romantic
dinning buffet in Bangkok, Thailand.
To classify more specifically, the restaurant is aimed to the type of
customers which have none price sensitive or whoever that have the
intentions of creating great atmosphere or quality of dinning
Positioning
The restaurant has positioning itself as romantic dining in Bangkok on the
rooftop finest restaurant with great views of Bangkok and Chao Phraya River.
Besides, the restaurant is embedding with ancient Greek decorating style
combining with classical Spain decoration desire. Moreover the restaurant is
providing the various type of high reputation meals that have been selected from
all over the world that cook by famous chiefs.
Marketing Mix
P a g e | 17
Price- the restaurant has set it price as high as the quality is( fair price
)due to a great atmosphere in order to create the perception of high
society restaurant with high quality in both product and services to
customers and it aimed to customers who have less price sensitive but
rather to whom have the intention of creating a perfect dinning time
Production- the restaurant is emphasis on providing great quality of meals
by choosing high quality and qualified products in order to create value to
its meals with exclusive secret ingredients from the selected chiefs.
Promotion- the business has chosen the place to locate the restaurant
based by the atmosphere around the place as the firm emphasize on
creating value to customers. The firm has located the restaurant on the top
of a certain building in Silom, Bangkok which provides 360o views
including Chao Praya river.
Competitor Analysis
Sirocco and Sky Bar
Sirocco and Sky Bar is t he main competitor our restaurant. Situated on
the 64th floor of the Lebua Hotel and State Tower building, located in
Bangkoks Bang Rak district, Sirocco Skybar is largest open-air restaurant. The
Skybar is one of highest open air bars, overlooking a panoramic view of
Bangkok and the Chao Phraya River. With such an enthralling ambience
P a g e | 18
Product
- Product of Sirocco Skybar are foods is mediterranean-style dishes such
as Seafood bisque, Wagyu beef burger with seared foie gras, And Sky
Bar serves drinks and cocktails.
Price
- The price of foods in sirocco restaurant its varying because it sells many
foods the price depends on each type of product in a period of time
Place
- The restaurant has their own website to promote their products.
Moreover, there is Face books page to contact with customers as well.
Promotion
- There is a special discount during special day such as, New Year day,
valentine day.
P a g e | 19
Product
- The product of the nest bar and restaurant is international foods such as
Prawn salad, Australian beef steak and beverage such as Mojito,
Cocktails.
Price
- Rank of foods begin about 200 500
- Rank of drink begin about 250 1000
Place
- They have promoted their products through the Internet such as company
website, Facebook and Twitter.
Promotion
- The net bar has promotion are every Monday get one by one for drink or
Margarita Mania for guests to mix and Rink they do have the ingredients.
- They have party every weekend.
Competitive Advantage
We use the Five-Force model by Michael Porter to analyze.
- Potential Competitors
New competitors business into the business can easily lower the barriers
to entry into the business, result form
P a g e | 20
Brand
loyalty:
Consumers
to
the
both small
restaurant
business is more
violence
because
format
P a g e | 21
Customer Analysis
Our customers are people who live in Bangkok and have salaries about
10000-50000 baht. There are 40.8% of people in Bangkok have salaries 1000050000. We assume that 20 % of those people have customer power to our
restaurant. Then Thai people whoever is in the middle to the top class customers
the customers from the overseas whoever being motivated or interested and
seek in having such a romantic dinning buffed.
Another customers group that we focus on is family group or copper
group for dinner
opportunity to crate the relationship with them by carte good service, good taste
and good atmosphere.
Source:
http://www.abacpoll.com/article/otto/Bkkecon1/Bkkecon1.htm
P a g e | 22
Marketing Expenses
Billboard
- Si-lom highway : 50,000 baht/month (First 3 years opened)
- Ram-in-thra expressway : 15,000 baht/month (First year
opened)
Leaflet
A5 four color size: 4.19 baht/ sheet
- First year: 20,950 baht/month (5000 leaflets), for every month
- Second year: 12,570 baht/month (3000 leaflets), for 2 month
per time
- Third years: 12,570 baht/month (3000 leaflets), for 3 month
per time
- Fourth years: 12,570 baht/month (3000 leaflets), for 3 month
per time
- Fifth years: 12,570 baht/month (3000 leaflets), for 3 month per
time
JAN
Billboard
Leaflet
50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
12,570
12,570
12,570
12,570
12,570
12,570
Advertising
JAN
Billboard
Leaflet
50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
12,570
12,570
12,570
12,570
600,000
50,280
650,280
TOTAL
Advertising
Billboard
Leaflet
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
12,570
12,570
12,570
12,570
JAN
12,570
MAR
FEB
APR
MAR
FEB
APR
MAR
-
APR
-
12,570
MAY
YEAR 2
JUN
Advertising
Advertising
Billboard
Leaflet
FEB
P a g e | 23
TOTAL
MAY
YEAR 3
JUN
YEAR 5
MAY
JUN
-
JUL
AUG
SEPT
OCT
NOV
DEC
600,000
75,420
675,420
TOTAL
JUL
AUG
SEPT
OCT
NOV
DEC
50,280
50,280
TOTAL
JUL
12,570
AUG
-
SEPT
-
OCT
12,570
NOV
DEC
-
50,280
50,280
P a g e | 24
Reference
Billboard Si-lom highway :
http://classified.thaizab.com/4832/%E0%B9%83%E0%B8%AB%E0%B9%89%E0%B9%80%E0%B8%8A%E0%B9%88%E0%B8%B2%E0%B8%9E%E0%B8%B7%E0
%B9%89%E0%B8%99%E0%B8%97%E0%B8%B5%E0%B9%88%E0%B9%82%E0%B8%86%E0%B8%A9%E0%B8%93%E0%B8%B2%E0%B8%A3%E0%B8%B4%E0%B8%A1%E0%B8%96%E0%B8%99%E0%B8%99%E0%B8%AA%E0%B8%B5%E0%B8%A5%E0%B8%A1.html
P a g e | 25
Conclusion:
The Sky Raspado is a sky restaurant at Bangkok. We focus segment on
customer who have high income including middle age to old people that seek to
have the great time. We set target market is Thai people in middle class to top
class and the customer from overseas, who want spend a special time with
romantic dinning buffet in Bangkok, Thailand. The restaurant has positioning
itself as romantic dining in Bangkok on the rooftop finest restaurant with great
views of Bangkok and Chao Phraya River. In Addition to the restaurant look
like ancient Greek decorating style combining with classical Spain decoration
desire. For the marketing tools that are used to satisfy customers and company
objective is marketing mix (4Ps). However our restaurant had competitors are
Sirocco and sky bar. Situated on the 64th floor of the Lebua Hotel and State
Tower building, located in Bangkoks Bang Rak district, Sirocco Sky bar is
largest open-air restaurant. By the way we can got the customers from different
strategy, we are new competitors business into the business can easily lower the
barriers to entry into the business. We are a good choice in price; it is a good
thing to customer that tests the new thing with lower price and special place.
Even if Sky Raspado has a problem about we are new business at first and it has
the effect with the number of customer because they dont know our restaurant.
But after this the Sky Raspado is differentiate, high quality, and luxury dinner
buffet that give to all special customer. We plan and control about the cleaning
of our product and freshness of material involve with perfect place and
outstanding from the restaurant.
P a g e | 26
Chapter 4
Investment
4.1 Tool and Equipments and depreciation
Asset
Price
Useful life
Depreciation Expence
Kitchen
Cerchio Plates
Floraison Plates
Golf Plates
Golf Plates
FILA Food Storage
FONTA Food Storage
BELLA CLASSICO Pots & Pans
ATHENA Pots
ATHENA PLUS Pots
CELEBRATE Pans
BAAS Cutting
HELPER Cooking Gadget
HELPER Cooking Gadget
HELPER Cooking Gadget
PROGRIB 2 Cooking Gadget
PROGRIB 2 Cooking Gadget
PRESTIGE Cutting
Cooking Accessories
Cooking Accessories
CV921 G Oven
Spoons soup (Flatware)
Knives (Flatware)
Spoons, Forks (Flatware)
Spoons, Forks (Flatware)
Table Accessories
Table Accessories
Total
15,800
22,900
18,500
12,000
2,390
2,390
22,000
9,900
5,900
5,900
5,900
4,400
4,400
5,600
4,170
5,970
7,960
1,980
4580
7,950
43,500
29,500
36,500
49,500
18,960
4,410
352,960
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
114,100
145,300
143,300
119,520
70,200
592,420
5
5
5
5
5
41,940
79,200
1,980
1,980
990
990
990
1,580
1,400
2,700
638
950
12,900
4,950
1,188
1,975
7,200
3,600
3,100
170,251
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10,020
3,070
8,300
6,210
8,720
11,920
7,040
1,560
1,520
7,876
21,185
85,800
70,800
114,400
74,800
68,200
1,672
2,360
13,900
1,540
6,020
91,800
227,600
846,313
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10
10
3,160
4,580
3,700
2,400
478
478
4,400
1,980
1,180
1,180
1,180
880
880
1,120
834
1,194
1,592
396
916
1,590
8,700
5,900
7,300
9,900
3,792
882
70,592
5,882.67
22,820
29,060
28,660
23,904
14,040
118,484
9,873.67
8,388
15,840
396
396
198
198
198
316
280
540
128
190
2,580
990
238
395
1,440
720
620
34,050.2
2,837.52
2,004
614
1,660
1,242
1,744
2,384
1,408
312
304
1,575
4,237
17,160
14,160
22,880
14,960
13,640
334
472
2,780
308
1,204
9,180
22,760
137,323
11,443.55
360,448.80
30,037.40
Dinningroom
Dinning
Dinning
Dinning
Dinning
Dinning
Total
Set
Set
Set
Set
Set
(
(
(
(
(
2
4
4
6
6
sit
sit
sit
sit
sit
)
)
)
)
)
Category
Lighten Chandelier
Floor Lamp
Printed Pictures & Canvas
Printed Pictures & Canvas
Printed Pictures & Canvas
Printed Pictures & Canvas
Printed Pictures & Canvas
Ceramics Sculpture
Ceramics Sculpture
Ceramics Sculpture
Others Decoration Items
Others Decoration Items
Flowers Vases
Artificial Flowers
Artificial Flowers
Flowers Vases
Water Glasses
Wine Glasses
Wine Glasses
Total
Equipment
Gas Stove Imarflex
1,961,944
Landscape cost
Indoor zone
Outdoor zone
Center
Kitchen
Total
Equipment and Landscape cost/month
Square metre
120
190
50
40
400
5,281,944
57,704.07
Price(sq.m.)
15,000
5,000
5,000
8,000
Total
1,800,000
950,000
250,000
320,000
3,320,000
332000
27666.667
P a g e | 27
Unit
Price/Unit
12
65.00
6
10.00
12
45.00
5
58.00
1
65.00
2
26.00
1
120.00
8
55.00
4
70.00
3
59.00
3
138.00
5
20.00
1
2
1
65.00
84.00
35.00
Total
780.00
60.00
540.00
290.00
65.00
52.00
120.00
440.00
280.00
177.00
414.00
100.00
65.00
168.00
35.00
3,586.00
4.3 location
location : Jalernkrong road closes by satons bridge
37 floors including with car park
propety : 3 acre 31 square meters
useful area : 44-400 meters
rent rate: 350 baths/ meter, service 40 baths/ meter.
-separated toilets
http://www.ddproperty.com
P a g e | 28
Layout
P a g e | 29
Product
Units
Price
(baht)
Total (
THB )
Cerchio Plates
20
790
15,800
Floraison Plates
10
2,290
22,900
Golf Plates
100
185
18,500
Golf Plates
100
120
12,000
FILA Food
Storage
10
239
2,390
FONTA Food
Storage
10
239
2,390
P a g e | 30
BELLA
CLASSICO Pots
& Pans
5,500
22,000
ATHENA Pots
10
990
9,900
10
590
5,900
CELEBRATE Pans
10
590
5,900
BAAS Cutting
10
590
5,900
HELPER Cooking
Gadget
20
220
4,400
HELPER Cooking
Gadget
20
220
4,400
P a g e | 31
HELPER Cooking
Gadget
20
280
5,600
PROGRIB 2
Cooking Gadget
1,390
4,170
PROGRIB 2
Cooking Gadget
1,990
5,970
PRESTIGE Cutting
1,990
7,960
Cooking
Accessories
20
99
1,980
Cooking
Accessories
20
229
4580
CV921 G Oven
1,590
7,950
P a g e | 32
Spoons soup
(Flatware)
100
435
43,500
Knives (Flatware)
100
295
29,500
Spoons, Forks
(Flatware)
100
365
36,500
Spoons, Forks
(Flatware)
50
990
49,500
Table Accessories
24
790
18,960
Table Accessories
90
49
4,410
P a g e | 33
Dinning Rooms
Dinning Set ( 2 sit ) 7
16,300
114,100
29,060
145,300
28,660
143,300
39,840
119,520
35,100
70,200
P a g e | 34
Category
Lighten
Chandelier
6,990
41,940
Floor Lamp
9,900
79,200
990
1,980
990
1,980
990
990
P a g e | 35
990
990
990
990
Ceramics
Sculpture
395
1,580
Ceramics
Sculpture
350
1,400
Ceramics
Sculpture
1,350
2,700
P a g e | 36
Others Decoration
Items
22
29
638
Others Decoration
Items
190
950
Flowers Vases
10
1,290
12,900
Artificial Flowers
10
495
4,950
Artificial Flowers
12
99
1,188
Flowers Vases
395
1,975
P a g e | 37
Wine Glasses
Water Glasses
100
72
7,200
Wine Glasses
50
72
3,600
Wine Glasses
20
155
3,100
P a g e | 38
Chapter 5
Operation
5.1 wage and salaries
Position
people
Salary/month
Total
Accountant
12,000
12,000
General Manager
25,000
25,000
Chef
30,000
90,000
Chef Assistant
15,000
60,000
Bartender
15,000
30,000
Waiter
10,000
60,000
Receptionist
9,000
18,000
House Keepers
5,500
16,500
311,500
P a g e | 39
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
86,730.07
86,730.07
86,730.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
52,121.60
15,636.48
36,485.12
3,648.51
32,836.61
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
217,535.27
65,260.58
152,274.69
15,227.47
137,047.22
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
329,824.93
98,947.48
230,877.45
23,087.75
207,789.71
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
335,866.60
100,759.98
235,106.62
23,510.66
211,595.96
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
474,718.27
142,415.48
332,302.79
33,230.28
299,072.51
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
347,949.93
104,384.98
243,564.95
24,356.50
219,208.46
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
433,677.60
130,103.28
303,574.32
30,357.43
273,216.89
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
85,559.26
25,667.78
59,891.49
5,989.15
53,902.34
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
286,388.93
85,916.68
200,472.25
20,047.23
180,425.03
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
451,802.60
135,540.78
316,261.82
31,626.18
284,635.64
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
882,836.26
264,850.88
617,985.38
61,798.54
556,186.85
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
3,811,551.18
1,169,484.38
2,642,066.81
272,879.69
2,369,187.12
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 40
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
3,300.85
990.26
2,310.60
231.06
2,079.54
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
145,074.34
43,522.30
101,552.04
10,155.20
91,396.83
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
313,994.19
94,198.26
219,795.93
21,979.59
197,816.34
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
428,621.31
128,586.39
300,034.92
30,003.49
270,031.43
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
434,662.98
130,398.89
304,264.08
30,426.41
273,837.67
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
576,436.46
172,930.94
403,505.52
40,350.55
363,154.97
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
446,746.31
134,023.89
312,722.42
31,272.24
281,450.17
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
534,227.07
160,268.12
373,958.95
37,395.89
336,563.05
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
178,317.21
53,495.16
124,822.05
12,482.20
112,339.84
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
383,432.22
115,029.66
268,402.55
26,840.26
241,562.30
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
552,352.07
165,705.62
386,646.45
38,664.64
347,981.80
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
992,735.56
297,820.67
694,914.89
69,491.49
625,423.40
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
4,989,900.55
1,496,970.17
3,492,930.39
349,293.04
3,143,637.35
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 41
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
96,975.01
29,092.50
67,882.51
6,788.25
61,094.26
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
242,277.53
72,683.26
169,594.27
16,959.43
152,634.84
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
415,432.21
124,629.66
290,802.55
29,080.25
261,722.29
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
532,882.55
159,864.77
373,017.79
37,301.78
335,716.01
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
538,924.22
161,677.27
377,246.95
37,724.70
339,522.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
684,226.73
205,268.02
478,958.71
47,895.87
431,062.84
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
551,007.55
165,302.27
385,705.29
38,570.53
347,134.76
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
640,605.73
192,181.72
448,424.01
44,842.40
403,581.61
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
275,285.13
82,585.54
192,699.59
19,269.96
173,429.63
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
485,576.04
145,672.81
339,903.23
33,990.32
305,912.91
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
658,730.73
197,619.22
461,111.51
46,111.15
415,000.36
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
1,110,407.10
333,122.13
777,284.97
77,728.50
699,556.48
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
6,232,330.53
1,869,699.16
4,362,631.37
436,263.14
3,926,368.24
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 42
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
193,706.40
58,111.92
135,594.48
13,559.45
122,035.03
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
343,047.47
102,914.24
240,133.23
24,013.32
216,119.91
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
521,048.44
156,314.53
364,733.90
36,473.39
328,260.51
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
641,729.63
192,518.89
449,210.74
44,921.07
404,289.67
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
647,771.30
194,331.39
453,439.91
45,343.99
408,095.92
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
797,112.38
239,133.71
557,978.66
55,797.87
502,180.80
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
659,854.63
197,956.39
461,898.24
46,189.82
415,708.42
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
751,875.94
225,562.78
526,313.16
52,631.32
473,681.84
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
375,785.85
112,735.75
263,050.09
26,305.01
236,745.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
591,999.98
177,599.99
414,399.99
41,440.00
372,959.99
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
770,000.94
231,000.28
539,000.66
53,900.07
485,100.59
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
1,234,600.73
370,380.22
864,220.51
86,422.05
777,798.46
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
7,528,533.68
2,258,560.10
5,269,973.58
526,997.36
4,742,976.22
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 43
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
297,159.07
89,147.72
208,011.35
20,801.13
187,210.21
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
451,658.92
135,497.68
316,161.25
31,616.12
284,545.12
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
635,850.42
190,755.13
445,095.29
44,509.53
400,585.76
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
760,658.64
228,197.59
532,461.05
53,246.10
479,214.94
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
766,700.30
230,010.09
536,690.21
53,669.02
483,021.19
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
921,200.16
276,360.05
644,840.11
64,484.01
580,356.10
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
778,783.64
233,635.09
545,148.55
54,514.85
490,633.69
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
873,900.22
262,170.07
611,730.15
61,173.02
550,557.14
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
484,053.38
145,216.01
338,837.36
33,883.74
304,953.63
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
707,833.72
212,350.12
495,483.61
49,548.36
445,935.24
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
892,025.22
267,607.57
624,417.65
62,441.77
561,975.89
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
1,373,133.09
411,939.93
961,193.17
96,119.32
865,073.85
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
8,942,956.77
2,682,887.03
6,260,069.74
626,006.97
5,634,062.77
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 44
FEB
86,730.07
57,704.07
3,586.00 1,664,676.00 1,697,288.00 -
3,320,000.00
1,961,944.00
5,281,944.00
83,333.33
83,333.33 10,000,000.00
2,937,434.67
MAR
36,485.12
57,704.07
3,586.00 277,446.00 186,842.81 -
152,274.69
57,704.07
3,586.00 332,935.20 126,542.45
83,333.33
3,648.51
86,981.84 2,937,434.67
2,663,610.01
APR
230,877.45
57,704.07
3,586.00 221,956.80
63,038.72
83,333.33
15,227.47
98,560.80 2,663,610.01
2,438,506.77
MAY
235,106.62
57,704.07
3,586.00 289,224.69
83,333.33
23,087.75
106,421.08 2,438,506.77
2,395,124.41
JUN
332,302.79
57,704.07
3,586.00 277,446.00
108,974.85
83,333.33
23,510.66
106,843.99 2,395,124.41
2,577,505.11
JUL
243,564.95
57,704.07
3,586.00 277,446.00 575,129.02
83,333.33
33,230.28
116,563.61 2,577,505.11
2,569,916.35
AUG
303,574.32
57,704.07
3,586.00 166,467.60
191,224.79
83,333.33
24,356.50
107,689.83 2,569,916.35
3,037,355.54
SEPT
59,891.49
57,704.07
3,586.00 739,856.00 853,865.55 -
83,333.33
30,357.43
113,690.76 3,037,355.54
3,114,889.57
OCT
200,472.25
57,704.07
3,586.00 406,920.80 152,330.48
83,333.33
5,989.15
89,322.48 3,114,889.57
3,879,432.64
NOV
316,261.82
57,704.07
3,586.00 332,935.20 37,444.68
83,333.33
20,047.23
103,380.56 3,879,432.64
3,623,721.61
DEC
617,985.38
57,704.07
3,586.00
341,472.00
330,631.45
83,333.33
31,626.18
114,959.51 3,623,721.61
3,546,206.78
83,333.33
61,798.54
145,131.87
3,546,206.78
3,731,706.36
YEAR 2
JAN
Cash flows from operating activities:
Net income
Depreciation Expense
Supplies used
Inventories
Net cash provide(loss) from operating activities
Cash flows from investing activities
Net cash provide(loss) from investing activities
Cash flows from financing activities
redemption of long-term debt
Cash dividend
Net cash provide(loss) from financing activities
Cash balance, prior period
Cash balance, current period
FEB
2,310.60
57,704.07
3,586.00 2,042,770.87 1,986,342.21 -
101,552.04
57,704.07
3,586.00 283,549.81 127,879.71 -
83,333.33
231.06
83,564.39 3,731,706.36
1,661,799.76
MAR
219,795.93
57,704.07
3,586.00 340,259.77 66,345.78
83,333.33
10,155.20
93,488.53 1,661,799.76
1,440,431.52
APR
300,034.92
57,704.07
3,586.00 226,839.85
127,313.13
83,333.33
21,979.59
105,312.92 1,440,431.52
1,268,772.82
MAY
304,264.08
57,704.07
3,586.00 358,382.15
83,333.33
30,003.49
113,336.82 1,268,772.82
1,282,749.13
JUN
403,505.52
57,704.07
3,586.00 283,549.81
174,073.78
83,333.33
30,426.41
113,759.74 1,282,749.13
1,527,371.54
JUL
312,722.42
57,704.07
3,586.00 283,549.81 650,390.29
83,333.33
40,350.55
123,683.88 1,527,371.54
1,577,761.44
AUG
373,958.95
57,704.07
3,586.00 170,129.89
257,947.13
83,333.33
31,272.24
114,605.57 1,577,761.44
2,113,546.16
SEPT
124,822.05
57,704.07
3,586.00 756,132.83 935,072.95 -
83,333.33
37,395.89
120,729.22 2,113,546.16
2,250,764.06
OCT
268,402.55
57,704.07
3,586.00 415,873.06 93,352.44
83,333.33
12,482.20
95,815.53 2,250,764.06
3,090,021.48
NOV
386,646.45
57,704.07
3,586.00 340,259.77 100,504.74
83,333.33
26,840.26
110,173.59 3,090,021.48
2,886,495.45
DEC
694,914.89
57,704.07
3,586.00
348,984.38
400,048.57
83,333.33
38,664.64
121,997.97 2,886,495.45
2,865,002.22
83,333.33
69,491.49
152,824.82
2,865,002.22
3,112,225.97
YEAR 3
JAN
Cash flows from operating activities:
Net income
Depreciation Expense
Supplies used
Inventories
Net cash provide(loss) from operating activities
Cash flows from investing activities
Net cash provide(loss) from investing activities
Cash flows from financing activities
redemption of long-term debt
Cash dividend
Net cash provide(loss) from financing activities
Cash balance, prior period
Cash balance, current period
FEB
67,882.51
57,704.07
3,586.00 2,094,517.03 1,972,516.45 -
83,333.33
6,788.25
90,121.58 3,112,225.97
1,049,587.94
MAR
169,594.27
57,704.07
3,586.00 290,922.11 67,209.77 83,333.33
16,959.43
100,292.76 1,049,587.94
882,085.41
APR
290,802.55
57,704.07
3,586.00 349,106.53 4,185.92
83,333.33
29,080.25
112,413.58 882,085.41
765,485.91
MAY
373,017.79
57,704.07
3,586.00 232,737.69
194,398.17
83,333.33
37,301.78
120,635.11 765,485.91
839,248.97
JUN
377,246.95
57,704.07
3,586.00 431,365.02
83,333.33
37,724.70
121,058.03 839,248.97
1,149,555.96
JUL
478,958.71
57,704.07
3,586.00 290,922.11
242,154.67
83,333.33
47,895.87
131,229.20 1,149,555.96
1,260,481.43
AUG
385,705.29
57,704.07
3,586.00 290,922.11 730,745.46
83,333.33
38,570.53
121,903.86 1,260,481.43
1,869,323.03
SEPT
448,424.01
57,704.07
3,586.00 174,553.26
327,988.81
83,333.33
44,842.40
128,175.73 1,869,323.03
2,069,136.11
OCT
192,699.59
57,704.07
3,586.00 775,792.29 1,022,609.95 83,333.33
19,269.96
102,603.29 2,069,136.11
2,989,142.77
NOV
339,903.23
57,704.07
3,586.00 426,685.76 32,664.46
83,333.33
33,990.32
117,323.65 2,989,142.77
2,839,154.66
DEC
461,111.51
57,704.07
3,586.00 349,106.53 166,123.05
83,333.33
46,111.15
129,444.48 2,839,154.66
2,875,833.22
777,284.97
57,704.07
3,586.00
358,057.98
473,345.06
83,333.33
77,728.50
161,061.83
2,875,833.22
3,188,116.46
P a g e | 45
YEAR 4
JAN
Cash flows from operating activities:
Net income
Depreciation Expense
Supplies used
Inventories
Net cash provide(loss) from operating activities
Cash flows from investing activities
Net cash provide(loss) from investing activities
Cash flows from financing activities
redemption of long-term debt
Cash dividend
Net cash provide(loss) from financing activities
Cash balance, prior period
Cash balance, current period
FEB
135,594.48
57,704.07
3,586.00 2,154,211.07 1,964,498.52 -
240,133.23
57,704.07
3,586.00 299,358.85 5,107.55
83,333.33
13,559.45
96,892.78 3,188,116.46
1,126,725.16
MAR
364,733.90
57,704.07
3,586.00 359,230.62 59,621.35
83,333.33
24,013.32
107,346.65 1,126,725.16
1,014,270.95
APR
449,210.74
57,704.07
3,586.00 239,487.08
263,841.73
83,333.33
36,473.39
119,806.72 1,014,270.95
954,085.59
MAY
453,439.91
57,704.07
3,586.00 507,557.97
83,333.33
44,921.07
128,254.40 954,085.59
1,089,672.91
JUN
557,978.66
57,704.07
3,586.00 299,358.85
312,737.88
83,333.33
45,343.99
128,677.32 1,089,672.91
1,468,553.57
JUL
461,898.24
57,704.07
3,586.00 299,358.85 815,375.16
83,333.33
55,797.87
139,131.20 1,468,553.57
1,642,160.25
AUG
526,313.16
57,704.07
3,586.00 179,615.31
400,815.92
83,333.33
46,189.82
129,523.15 1,642,160.25
2,328,012.25
SEPT
263,050.09
57,704.07
3,586.00 798,290.26 1,115,458.42
83,333.33
52,631.32
135,964.65 2,328,012.25
2,592,863.53
OCT
414,399.99
57,704.07
3,586.00 439,059.64 29,458.41
83,333.33
26,305.01
109,638.34 2,592,863.53
3,598,683.61
NOV
539,000.66
57,704.07
3,586.00 359,230.62 233,888.11
83,333.33
41,440.00
124,773.33 3,598,683.61
3,503,368.69
DEC
864,220.51
57,704.07
3,586.00
368,441.66
549,896.92
83,333.33
53,900.07
137,233.40 3,503,368.69
3,600,023.40
83,333.33
86,422.05
169,755.38
3,600,023.40
3,980,164.94
YEAR 5
JAN
Cash flows from operating activities:
Net income
Depreciation Expense
Supplies used
Inventories
Net cash provide(loss) from operating activities
Cash flows from investing activities
Net cash provide(loss) from investing activities
Cash flows from financing activities
redemption of long-term debt
Cash dividend
Net cash provide(loss) from financing activities
Cash balance, prior period
Cash balance, current period
FEB
208,011.35
57,704.07
3,586.00 2,229,256.26 1,967,126.85
-
83,333.33
20,801.13
104,134.46 3,980,164.94
1,908,903.62
MAR
316,161.25
57,704.07
3,586.00 310,135.77 60,143.55
83,333.33
31,616.12
114,949.45 1,908,903.62
1,854,097.72
APR
445,095.29
57,704.07
3,586.00 372,162.92 127,050.44
83,333.33
44,509.53
127,842.86 1,854,097.72
1,853,305.30
MAY
532,461.05
57,704.07
3,586.00 248,108.61
338,470.50
83,333.33
53,246.10
136,579.43 1,853,305.30
2,055,196.36
JUN
536,690.21
57,704.07
3,586.00 590,808.28
83,333.33
53,669.02
137,002.35 2,055,196.36
2,509,002.29
JUL
644,840.11
57,704.07
3,586.00 310,135.77
388,822.41
83,333.33
64,484.01
147,817.34 2,509,002.29
2,750,007.36
AUG
545,148.55
57,704.07
3,586.00 310,135.77 909,402.38
83,333.33
54,514.85
137,848.18 2,750,007.36
3,521,561.56
SEPT
611,730.15
57,704.07
3,586.00 186,081.46
479,766.76
83,333.33
61,173.02
144,506.35 3,521,561.56
3,856,821.97
OCT
338,837.36
57,704.07
3,586.00 827,028.71 1,219,984.14
83,333.33
33,883.74
117,217.07 3,856,821.97
4,959,589.04
NOV
495,483.61
57,704.07
3,586.00 454,865.79 94,735.88
83,333.33
49,548.36
132,881.69 4,959,589.04
4,921,443.23
DEC
624,417.65
57,704.07
3,586.00 372,162.92 306,372.80
83,333.33
62,441.77
145,775.10 4,921,443.23
5,082,040.94
961,193.17
57,704.07
3,586.00
381,705.56
633,605.67
83,333.33
96,119.32
179,452.65
5,082,040.94
5,536,193.96
P a g e | 46
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2,941,020.67
2,670,782.02
2,449,264.78
2,409,468.43
2,595,435.12
2,591,432.37
3,062,457.57
3,143,577.60
3,911,706.67
3,659,581.64
3,585,652.81
3,774,738.40
1,664,676.00
1,942,122.00
2,275,057.20
2,497,014.00
2,497,014.00
2,774,460.00
2,497,014.00
2,663,481.60
1,923,625.60
2,330,546.40
2,663,481.60
3,004,953.60
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
57,704.07 115,408.14 173,112.21 230,816.28 288,520.35 346,224.42 403,928.49 461,632.56 519,336.63 577,040.70 634,744.77 692,448.84
9,829,936.60
9,779,439.88
9,833,153.77
9,957,610.15 10,085,872.77 10,301,611.95 10,437,487.08 10,627,370.64 10,597,939.64 10,695,031.34 10,896,333.64 11,369,187.16
4,916,666.67
4,833,333.34
4,750,000.01
4,666,666.68
4,583,333.35
4,500,000.02
4,416,666.69
4,333,333.36
4,250,000.03
4,166,666.70
4,083,333.37
4,000,000.04
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
86,730.07 53,893.46
83,153.76
290,943.47
502,539.42
801,611.93
1,020,820.39
1,294,037.28
1,347,939.61
1,528,364.64
1,813,000.27
2,369,187.12
9,829,936.60
9,779,439.88
9,833,153.77
9,957,610.15 10,085,872.77 10,301,611.95 10,437,487.08 10,627,370.64 10,597,939.64 10,695,031.34 10,896,333.64 11,369,187.16
Year2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
5,054,843.41
4,837,061.17
4,668,988.47
4,686,550.78
4,934,759.20
4,988,735.10
5,528,105.83
5,668,909.73
6,511,753.15
6,311,813.13
6,293,905.89
6,544,715.65
Inventory
1,701,298.87
1,984,848.68
2,325,108.46
2,551,948.31
2,551,948.31
2,835,498.12
2,551,948.31
2,722,078.20
1,965,945.36
2,381,818.42
2,722,078.20
3,071,062.58
Property, Plant , and Equipment 5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
Accumulated Depreciation
750,152.91 807,856.98 865,561.05 923,265.12 980,969.19 - 1,038,673.26 - 1,096,377.33 - 1,154,081.40 - 1,211,785.47 - 1,269,489.54 - 1,327,193.61 - 1,384,897.68
Total Assets
11,287,933.37 11,295,996.87 11,410,479.88 11,597,177.97 11,787,682.32 12,067,503.96 12,265,620.80 12,518,850.53 12,547,857.04 12,706,086.01 12,970,734.48 13,512,824.55
long-term liabilities
3,916,666.71
3,833,333.38
3,750,000.05
3,666,666.72
3,583,333.39
3,500,000.06
3,416,666.73
3,333,333.40
3,250,000.07
3,166,666.74
3,083,333.41
3,000,000.08
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
2,371,266.66
2,462,663.49
2,660,479.83
2,930,511.25
3,204,348.93
3,567,503.90
3,848,954.07
4,185,517.13
4,297,856.97
4,539,419.27
4,887,401.07
5,512,824.47
Total liabilities & equity11,287,933.37 11,295,996.87 11,410,479.88 11,597,177.97 11,787,682.32 12,067,503.96 12,265,620.80 12,518,850.53 12,547,857.04 12,706,086.01 12,970,734.48 13,512,824.55
Year3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
7,905,710.58
7,741,794.06
7,628,780.56
7,706,129.62
8,020,022.62
8,134,534.10
8,746,961.70
8,950,360.78
9,873,953.44
9,727,551.33
9,767,815.90 10,083,685.14
Inventory
1,745,532.64
2,036,454.75
2,385,561.28
2,618,298.96
2,618,298.96
2,909,221.07
2,618,298.96
2,792,852.23
2,017,059.94
2,443,745.70
2,792,852.23
3,150,910.21
Property, Plant , and Equipment 5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
Accumulated Depreciation
- 1,442,601.75 - 1,500,305.82 - 1,558,009.89 - 1,615,713.96 - 1,673,418.03 - 1,731,122.10 - 1,788,826.17 - 1,846,530.24 - 1,904,234.31 - 1,961,938.38 - 2,019,642.45 - 2,077,346.52
Total Assets
13,490,585.48 13,559,886.99 13,738,275.95 13,990,658.63 14,246,847.56 14,594,577.07 14,858,378.49 15,178,626.77 15,268,723.08 15,491,302.65 15,822,969.68 16,439,192.83
long-term liabilities
2,916,666.75
2,833,333.42
2,750,000.09
2,666,666.76
2,583,333.43
2,500,000.10
2,416,666.77
2,333,333.44
2,250,000.11
2,166,666.78
2,083,333.45
2,000,000.12
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
5,573,918.73
5,726,553.57
5,988,275.86
6,323,991.87
6,663,514.13
7,094,576.97
7,441,711.72
7,845,293.33
8,018,722.97
8,324,635.87
8,739,636.23
9,439,192.71
Total liabilities & equity13,490,585.48 13,559,886.99 13,738,275.95 13,990,658.63 14,246,847.56 14,594,577.07 14,858,378.49 15,178,626.77 15,268,723.08 15,491,302.65 15,822,969.68 16,439,192.83
P a g e | 47
Year4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
11,534,848.03 11,425,979.83 11,369,380.46 11,508,553.79 11,891,020.45 12,068,213.14 12,757,651.14 13,026,088.42 14,035,494.50 13,943,765.59 14,044,006.30 14,427,733.84
Inventory
1,796,153.09
2,095,511.94
2,454,742.56
2,694,229.63
2,694,229.63
2,993,588.48
2,694,229.63
2,873,844.94
2,075,554.68
2,514,614.33
2,873,844.94
3,242,286.60
Property, Plant , and Equipment 5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
Accumulated Depreciation
- 2,135,050.59 - 2,192,754.66 - 2,250,458.73 - 2,308,162.80 - 2,365,866.87 - 2,423,570.94 - 2,481,275.01 - 2,538,979.08 - 2,596,683.15 - 2,654,387.22 - 2,712,091.29 - 2,769,795.36
Total Assets
16,477,894.53 16,610,681.11 16,855,608.29 17,176,564.63 17,501,327.21 17,920,174.68 18,252,549.77 18,642,898.28 18,796,310.03 19,085,936.69 19,487,703.96 20,182,169.09
long-term liabilities
1,916,666.79
1,833,333.46
1,750,000.13
1,666,666.80
1,583,333.47
1,500,000.14
1,416,666.81
1,333,333.48
1,250,000.15
1,166,666.82
1,083,333.49
1,000,000.16
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
9,561,227.74
9,777,347.65 10,105,608.16 10,509,897.83 10,917,993.74 11,420,174.54 11,835,882.96 12,309,564.80 12,546,309.88 12,919,269.87 13,404,370.47 14,182,168.93
Total liabilities & equity16,477,894.53 16,610,681.11 16,855,608.29 17,176,564.63 17,501,327.21 17,920,174.68 18,252,549.77 18,642,898.28 18,796,310.03 19,085,936.69 19,487,703.96 20,182,169.09
Year5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
15,970,786.80 15,919,566.89 15,922,360.48 16,127,837.54 16,585,229.48 16,829,820.55 17,604,960.75 17,943,807.16 19,050,160.24 19,015,600.44 19,179,784.14 19,637,522.97
Inventory
1,860,814.60
2,170,950.37
2,543,113.29
2,791,221.90
2,791,221.90
3,101,357.67
2,791,221.90
2,977,303.36
2,150,274.65
2,605,140.44
2,977,303.36
3,359,008.92
Property, Plant , and Equipment 5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
5,281,944.00
Accumulated Depreciation
- 2,827,499.43 - 2,885,203.50 - 2,942,907.57 - 3,000,611.64 - 3,058,315.71 - 3,116,019.78 - 3,173,723.85 - 3,231,427.92 - 3,289,131.99 - 3,346,836.06 - 3,404,540.13 - 3,462,244.20
Total Assets
20,286,045.97 20,487,257.76 20,804,510.19 21,200,391.80 21,600,079.67 22,097,102.44 22,504,402.80 22,971,626.61 23,193,246.90 23,555,848.82 24,034,491.37 24,816,231.69
long-term liabilities
916,666.83
833,333.50
750,000.17
666,666.84
583,333.51
500,000.18
416,666.85
333,333.52
250,000.19
166,666.86
83,333.53 0.00
Common stock
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
Retained Earnings
14,369,379.14 14,653,924.26 15,054,510.02 15,533,724.96 16,016,746.16 16,597,102.26 17,087,735.95 17,638,293.09 17,943,246.71 18,389,181.96 18,951,157.84 19,816,231.69
Total liabilities & equity20,286,045.97 20,487,257.76 20,804,510.19 21,200,391.80 21,600,079.67 22,097,102.44 22,504,402.80 22,971,626.61 23,193,246.90 23,555,848.82 24,034,491.37 24,816,231.69
P a g e | 48
Chapter 6
Administration
Unit
Price/Unit
Total
Note
Pen
12
6
65.00
10.00
780.00
60.00
Bill
12
45.00
540.00
File
Siccor
Hilight Pen
5
1
2
58.00
65.00
26.00
290.00
65.00
52.00
Paper Machine
120.00
120.00
Tissue
55.00
440.00
Cabage Bag
70.00
280.00
Cabage
59.00
177.00
Mop
138.00
414.00
Bloom
Bathroom
Cleaner
20.00
100.00
65.00
Floor Cleaner
Glass Cleaner
2
1
84.00
35.00
65.00
168.00
35.00
3,586.00
P a g e | 49
Meat
Shrimp
Oyster
banana squid
Squid ( octopus )
ruby fish
Crab stick
Chicken (full wings)
Chicken (meat)
chicken drum stick
third floor pork
drilled pork
CP nugget
Nz Frozen sheep
sheep's leg
cheese
bacon
toasts
bavalian legs pig
salmon
Price/Kg.
380
155
169
149
78
28
89
82
59
106
114
209
620
375
120
300
97
200
800
Vage
long chinese letture
chinese cabbage
cheery tomato
red cabbage
white morning glory
radish
small snow pea
fresh peper
mint leaf
large red chili
bloccoli
asparagas
needle mushroom
lemon
black tomato
golden pumkin
spanish
Total
4130
6840 Price/Person
Price/Kg.
49
45
56
99
105
42
90
89
299
125
60
49
60
49
120
97
45
1479
360.3684
Fruit
honey murcott orange
dragon fruit
kiwi
fuji apple
papaya
water melon
banana
Price/Kg.
59
52
65
89
32
50
39
Drink
Price/bottom
black
1199
red
699
champange
4000
wine ( aus. )
2180
wine ( france'72)
5280
wine ( france'55)
9980
386
23338
P a g e | 50
Chapter 7
Finance
7.1 payback period
5,000,000.00
1 362,500.00
83,333.33
4,916,666.67
2 356,458.33
83,333.33
4,833,333.34
3 350,416.67
83,333.33
4,750,000.01
4 344,375.00
83,333.33
4,666,666.68
5 338,333.33
83,333.33
4,583,333.35
6 332,291.67
83,333.33
4,500,000.02
7 326,250.00
83,333.33
4,416,666.69
8 320,208.34
83,333.33
4,333,333.36
9 314,166.67
83,333.33
4,250,000.03
10 308,125.00
83,333.33
4,166,666.70
11 302,083.34
83,333.33
4,083,333.37
12 296,041.67
83,333.33
4,000,000.04
13 290,000.00
83,333.33
3,916,666.71
14 283,958.34
83,333.33
3,833,333.38
15 277,916.67
83,333.33
3,750,000.05
16 271,875.00
83,333.33
3,666,666.72
17 265,833.34
83,333.33
3,583,333.39
18 259,791.67
83,333.33
3,500,000.06
19 253,750.00
83,333.33
3,416,666.73
20 247,708.34
83,333.33
3,333,333.40
21 241,666.67
22
83,333.33
3,250,000.07
3,166,666.74
P a g e | 51
235,625.01
83,333.33
23 229,583.34
83,333.33
3,083,333.41
24 223,541.67
83,333.33
3,000,000.08
25 217,500.01
83,333.33
2,916,666.75
26 211,458.34
83,333.33
2,833,333.42
27 205,416.67
83,333.33
2,750,000.09
28 199,375.01
83,333.33
2,666,666.76
29 193,333.34
83,333.33
2,583,333.43
30 187,291.67
83,333.33
2,500,000.10
31 181,250.01
83,333.33
2,416,666.77
32 175,208.34
83,333.33
2,333,333.44
33 169,166.67
83,333.33
2,250,000.11
34 163,125.01
83,333.33
2,166,666.78
35 157,083.34
83,333.33
2,083,333.45
36 151,041.68
83,333.33
2,000,000.12
37 145,000.01
83,333.33
1,916,666.79
38 138,958.34
83,333.33
1,833,333.46
39 132,916.68
83,333.33
1,750,000.13
40 126,875.01
83,333.33
1,666,666.80
41 120,833.34
83,333.33
1,583,333.47
42 114,791.68
83,333.33
1,500,000.14
43 108,750.01
83,333.33
1,416,666.81
44 102,708.34
83,333.33
1,333,333.48
45
96,666.68
83,333.33
1,250,000.15
46
90,625.01
83,333.33
1,166,666.82
47
84,583.34
83,333.33
1,083,333.49
P a g e | 52
48
78,541.68
83,333.33
1,000,000.16
49
72,500.01
83,333.33
916,666.83
50
66,458.35
83,333.33
833,333.50
51
60,416.68
83,333.33
750,000.17
52
54,375.01
83,333.33
666,666.84
53
48,333.35
83,333.33
583,333.51
54
42,291.68
83,333.33
500,000.18
55
36,250.01
83,333.33
416,666.85
56
30,208.35
83,333.33
333,333.52
57
24,166.68
83,333.33
250,000.19
58
18,125.01
83,333.33
166,666.86
59
12,083.35
83,333.33
60
6,041.68
83,333.53
83,333.53
-
P a g e | 53
Chapter 8
Risk Management
External Risk
- Politic
The political factors that mainly affected to our firm is that the labor issue
regarding to wage and salary settlement. Most of firms were forced to raise
labor salary according to economy growth index (Thai policy.). To resolve the
problems, company must set the cost and revenue through the finance details to
make the most appropriate rate of revenue and expenses.
- Economic
The economic stability today affects to restaurant management.
Consumers may be unwilling to spend much on food in a poor economy.
Earnings in the industry are affected by low sales and the high price of food
commodities. Moreover, the restaurant industry is a high unemployment rate
and increased operational costs. If occur economic problem or income reduce,
people will increase more carefully to spend money many businesses will lose
of sale, that may risk to small and new business. We will solve problems by set
promotion to motivate customer to our restaurant such as, get one by one.
- Socio-cultural
For the socio risk about some of people doesnt consume some foods
Example Thai Muslim dont consume pork meat. We will solve problem by set
zone for customers who dont consume pork meat and some foods when they
requite.
P a g e | 54
Internal Risk
- Strategic Risk
Employees have not enough knowledge about information of restaurant
and they have not efficiency and effective so, we will develop to employees by
train to employees twice per month for increase efficiency of our restaurant and
response to satisfy of customer.
- Marketing Risk
Restaurant industry is that easy to launch and if some entrepreneurs can
make their service better than the other it will make them can get more benefit.
So, we have to develop our restaurant by improve our food, atmosphere in
restaurant, and service to better than competitor for satisfy of customer.
- Operational Risk
Our restaurant has weakness in attract to customer because our restaurant
is new restaurant so, we will set to promotion better than competitor for
response to satisfy of customer such as discount for ten persons per days
Compliance Risk
Compliance risk is the current and prospective risk to earnings or capital
arising from violations of, or nonconformance with, laws, rules, regulations,
prescribed practices, internal policies, and procedures, or ethical standards. Our
restaurant must be the method of production our foods and drink must clean and
sanitarian. In Service our employees must has ethics on customer service.
Advertising should correct with the law is the way to should not saying about
the name of other company, must not say about our product better than the
competitors.
P a g e | 55
- Health
Our restaurant has social insurance for our employees because of
according to the law that our restaurant has more than one staff, so we have to
apply social insurance. Insurance has benefits to staff in case of injury or illness,
disability, die, maternity, children welfare, old age, and unemployed. By the
way, if employee has less of injure or illness or accident during work, in our
restaurant have medical box
- Safety
Our restaurant has a good safety for customer in the restaurant and
everyone in company. We have security for take care and observe unusual thing
in the restaurant and bar. We will inspect damaged of tables and chairs regularly
or unstable items removed from service until repairs have been completed. We
keep more money in the bank and we keep the importance information in
security box, for reduce risk someone want to steal the information.
P a g e | 56
Sales decrease 5 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
854,145.00
83,106.00
146,718.00
410,400.00
111,834.00
162,518.40
204,789.60
1,973,511.00
996,502.50
96,957.00
171,171.00
478,800.00
130,473.00
189,604.80
238,921.20
2,302,429.50
1,167,331.50
113,578.20
200,514.60
560,880.00
152,839.80
222,108.48
279,879.12
2,697,131.70
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,423,575.00
138,510.00
244,530.00
684,000.00
186,390.00
270,864.00
341,316.00
3,289,185.00
1,281,217.50
124,659.00
220,077.00
615,600.00
167,751.00
243,777.60
307,184.40
2,960,266.50
1,366,632.00
132,969.60
234,748.80
656,640.00
178,934.40
260,029.44
327,663.36
3,157,617.60
987,012.00
96,033.60
169,540.80
474,240.00
129,230.40
187,799.04
236,645.76
2,280,501.60
1,195,803.00
116,348.40
205,405.20
574,560.00
156,567.60
227,525.76
286,705.44
2,762,915.40
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 190,599.07
- 190,599.07
- 190,599.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
69,058.90
20,717.67
48,341.23
4,834.12
43,507.11
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
75,580.97
22,674.29
52,906.68
5,290.67
47,616.01
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
174,021.43
52,206.43
121,815.00
12,181.50
109,633.50
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
180,063.10
54,018.93
126,044.17
12,604.42
113,439.75
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
301,603.27
90,480.98
211,122.29
21,112.23
190,010.06
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
192,146.43
57,643.93
134,502.50
13,450.25
121,052.25
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
267,487.20
80,246.16
187,241.04
18,724.10
168,516.93
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
34,467.14
10,340.14
24,126.99
2,412.70
21,714.30
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
140,972.33
42,291.70
98,680.63
9,868.06
88,812.57
NOV
DEC
Total
1,366,632.00
132,969.60
234,748.80
656,640.00
178,934.40
260,029.44
327,663.36
3,157,617.60
1,822,176.00
177,292.80
312,998.40
875,520.00
238,579.20
346,705.92
436,884.48
4,210,156.80
15,023,461.50
1,461,742.20
2,580,606.60
7,218,480.00
1,967,035.80
2,858,518.08
3,602,021.52
34,711,865.70
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
285,612.20
85,683.66
199,928.54
19,992.85
179,935.68
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
661,249.06
198,374.72
462,874.34
46,287.43
416,586.91
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
1,984,610.88
652,562.99
1,332,047.90
152,264.70
1,179,783.20
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 57
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
872,936.19
84,934.33
149,945.80
419,428.80
114,294.35
166,093.80
209,294.97
2,016,928.24
1,018,425.56
99,090.05
174,936.76
489,333.60
133,343.41
193,776.11
244,177.47
2,353,082.95
1,193,012.79
116,076.92
204,925.92
573,219.36
156,202.28
226,994.87
286,036.46
2,756,468.60
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,454,893.65
141,557.22
249,909.66
699,048.00
190,490.58
276,823.01
348,824.95
3,361,547.07
1,309,404.29
127,401.50
224,918.69
629,143.20
171,441.52
249,140.71
313,942.46
3,025,392.36
1,396,697.90
135,894.93
239,913.27
671,086.08
182,870.96
265,750.09
334,871.95
3,227,085.19
1,008,726.26
98,146.34
173,270.70
484,673.28
132,073.47
191,930.62
241,851.97
2,330,672.64
1,222,110.67
118,908.06
209,924.11
587,200.32
160,012.09
232,531.33
293,012.96
2,823,699.54
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
102,853.27
30,855.98
71,997.29
7,199.73
64,797.56
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
21,227.87
6,368.36
14,859.51
1,485.95
13,373.56
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
168,916.89
50,675.07
118,241.82
11,824.18
106,417.64
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
269,390.13
80,817.04
188,573.09
18,857.31
169,715.78
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
275,431.80
82,629.54
192,802.26
19,280.23
173,522.03
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
399,512.93
119,853.88
279,659.05
27,965.91
251,693.15
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
287,515.13
86,254.54
201,260.59
20,126.06
181,134.53
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
364,380.48
109,314.14
255,066.34
25,506.63
229,559.70
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
55,650.23
16,695.07
38,955.16
3,895.52
35,059.65
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
234,816.45
70,444.94
164,371.52
16,437.15
147,934.36
NOV
DEC
Total
1,396,697.90
135,894.93
239,913.27
671,086.08
182,870.96
265,750.09
334,871.95
3,227,085.19
1,862,263.87
181,193.24
319,884.36
894,781.44
243,827.94
354,333.45
446,495.94
4,302,780.25
15,353,977.65
1,493,900.53
2,637,379.95
7,377,286.56
2,010,310.59
2,921,405.48
3,681,265.99
35,475,526.75
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
382,505.48
114,751.64
267,753.83
26,775.38
240,978.45
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
766,273.44
229,882.03
536,391.41
53,639.14
482,752.27
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
3,122,767.57
936,830.27
2,185,937.30
218,593.73
1,967,343.57
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 58
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
895,632.53
87,142.62
153,844.39
430,333.95
117,266.00
170,412.24
214,736.64
2,069,368.38
1,044,904.62
101,666.40
179,485.12
502,056.27
136,810.33
198,814.28
250,526.08
2,414,263.11
1,224,031.13
119,094.92
210,254.00
588,123.06
160,263.53
232,896.73
293,473.41
2,828,136.78
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,492,720.88
145,237.71
256,407.31
717,223.25
195,443.34
284,020.41
357,894.40
3,448,947.29
1,343,448.80
130,713.94
230,766.58
645,500.92
175,899.00
255,618.37
322,104.96
3,104,052.56
1,433,012.05
139,428.20
246,151.02
688,534.32
187,625.60
272,659.59
343,578.62
3,310,989.40
1,034,953.15
100,698.14
177,775.74
497,274.79
135,507.38
196,920.81
248,140.12
2,391,270.12
1,253,885.54
121,999.67
215,382.14
602,467.53
164,172.40
238,577.14
300,631.30
2,897,115.73
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
11,939.11
3,581.73
8,357.38
835.74
7,521.64
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
115,211.05
34,563.31
80,647.73
8,064.77
72,582.96
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
266,582.90
79,974.87
186,608.03
18,660.80
167,947.23
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
369,511.37
110,853.41
258,657.96
25,865.80
232,792.16
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
375,553.03
112,665.91
262,887.12
26,288.71
236,598.41
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
502,703.19
150,810.96
351,892.23
35,189.22
316,703.01
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
387,636.36
116,290.91
271,345.46
27,134.55
244,210.91
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
466,343.13
139,902.94
326,440.19
32,644.02
293,796.17
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
149,428.81
44,828.64
104,600.17
10,460.02
94,140.15
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
333,096.27
99,928.88
233,167.39
23,316.74
209,850.65
NOV
DEC
Total
1,433,012.05
139,428.20
246,151.02
688,534.32
187,625.60
272,659.59
343,578.62
3,310,989.40
1,910,682.73
185,904.27
328,201.36
918,045.76
250,167.47
363,546.12
458,104.83
4,414,652.54
15,753,181.07
1,532,741.94
2,705,951.82
7,569,096.01
2,062,578.66
2,997,362.02
3,776,978.91
36,397,890.44
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
484,468.13
145,340.44
339,127.69
33,912.77
305,214.92
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
878,056.97
263,417.09
614,639.88
61,463.99
553,175.89
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
4,316,652.09
1,294,995.63
3,021,656.46
302,165.65
2,719,490.82
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 59
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
921,605.87
89,669.76
158,305.87
442,813.63
120,666.72
175,354.20
220,964.00
2,129,380.06
1,075,206.85
104,614.72
184,690.19
516,615.91
140,777.83
204,579.90
257,791.34
2,484,276.74
1,259,528.03
122,548.67
216,351.36
605,178.63
164,911.18
239,650.74
301,984.14
2,910,152.75
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,536,009.79
149,449.60
263,843.12
738,022.72
201,111.19
292,257.00
368,273.34
3,548,966.77
1,382,408.81
134,504.64
237,458.81
664,220.45
181,000.07
263,031.30
331,446.00
3,194,070.09
1,474,569.40
143,471.62
253,289.40
708,501.81
193,066.74
280,566.72
353,542.40
3,407,008.09
1,064,966.79
103,618.39
182,931.23
511,695.75
139,437.09
202,631.52
255,336.18
2,460,616.96
1,290,248.22
125,537.67
221,628.22
619,939.09
168,933.40
245,495.88
309,349.60
2,981,132.08
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
81,633.76
24,490.13
57,143.63
5,714.36
51,429.27
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
212,296.07
63,688.82
148,607.25
14,860.72
133,746.52
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
367,882.50
110,364.75
257,517.75
25,751.78
231,765.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
473,620.68
142,086.20
331,534.48
33,153.45
298,381.03
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
479,662.35
143,898.70
335,763.64
33,576.36
302,187.28
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
610,324.65
183,097.40
427,227.26
42,722.73
384,504.53
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
491,745.68
147,523.70
344,221.97
34,422.20
309,799.78
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
572,559.73
171,767.92
400,791.81
40,079.18
360,712.63
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
246,279.69
73,883.91
172,395.78
17,239.58
155,156.20
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
435,098.29
130,529.49
304,568.81
30,456.88
274,111.93
NOV
DEC
Total
1,474,569.40
143,471.62
253,289.40
708,501.81
193,066.74
280,566.72
353,542.40
3,407,008.09
1,966,092.53
191,295.49
337,719.20
944,669.08
257,422.33
374,088.96
471,389.87
4,542,677.46
16,210,023.32
1,577,191.46
2,784,424.43
7,788,599.79
2,122,393.44
3,084,285.52
3,886,511.30
37,453,429.26
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
590,684.73
177,205.42
413,479.31
41,347.93
372,131.38
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
995,512.44
298,653.73
696,858.71
69,685.87
627,172.84
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
5,557,300.56
1,667,190.17
3,890,110.39
389,011.04
3,501,099.35
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 60
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
954,783.69
92,897.87
164,004.89
458,754.92
125,010.72
181,666.95
228,918.71
2,206,037.74
1,113,914.30
108,380.85
191,339.03
535,214.08
145,845.84
211,944.77
267,071.82
2,573,710.70
1,304,871.04
126,960.43
224,140.01
626,965.06
170,847.98
248,278.16
312,855.57
3,014,918.25
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,591,306.14
154,829.79
273,341.48
764,591.54
208,351.19
302,778.25
381,531.18
3,676,729.57
1,432,175.53
139,346.81
246,007.33
688,132.39
187,516.08
272,500.42
343,378.06
3,309,056.61
1,527,653.90
148,636.60
262,407.82
734,007.88
200,017.15
290,667.12
366,269.93
3,529,660.39
1,103,305.59
107,348.65
189,516.76
530,116.80
144,456.83
209,926.25
264,528.28
2,549,199.17
1,336,697.16
130,057.02
229,606.84
642,256.89
175,015.00
254,333.73
320,486.19
3,088,452.84
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
181,051.82
54,315.54
126,736.27
12,673.63
114,062.64
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
316,200.47
94,860.14
221,340.33
22,134.03
199,206.29
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
477,170.51
143,151.15
334,019.36
33,401.94
300,617.42
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
586,497.76
175,949.33
410,548.43
41,054.84
369,493.59
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
592,539.43
177,761.83
414,777.60
41,477.76
373,299.84
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
727,688.08
218,306.42
509,381.65
50,938.17
458,443.49
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
604,622.76
181,386.83
423,235.93
42,323.59
380,912.34
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
688,128.62
206,438.59
481,690.03
48,169.00
433,521.03
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
349,885.00
104,965.50
244,919.50
24,491.95
220,427.55
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
545,283.57
163,585.07
381,698.50
38,169.85
343,528.65
NOV
DEC
Total
1,527,653.90
148,636.60
262,407.82
734,007.88
200,017.15
290,667.12
366,269.93
3,529,660.39
2,036,871.86
198,182.13
349,877.09
978,677.17
266,689.53
387,556.16
488,359.91
4,706,213.85
16,793,584.16
1,633,970.35
2,884,663.71
8,068,989.39
2,198,799.61
3,195,319.80
4,026,425.70
38,801,752.72
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
706,253.62
211,876.09
494,377.53
49,437.75
444,939.78
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
1,125,437.63
337,631.29
787,806.34
78,780.63
709,025.71
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
6,900,759.26
2,070,227.78
4,830,531.48
483,053.15
4,347,478.33
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 61
Sales decrease 10 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
809,190.00
78,732.00
138,996.00
388,800.00
105,948.00
153,964.80
194,011.20
1,869,642.00
944,055.00
91,854.00
162,162.00
453,600.00
123,606.00
179,625.60
226,346.40
2,181,249.00
1,105,893.00
107,600.40
189,961.20
531,360.00
144,795.60
210,418.56
265,148.64
2,555,177.40
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,213,785.00
118,098.00
208,494.00
583,200.00
158,922.00
230,947.20
291,016.80
2,804,463.00
1,294,704.00
125,971.20
222,393.60
622,080.00
169,516.80
246,343.68
310,417.92
2,991,427.20
935,064.00
90,979.20
160,617.60
449,280.00
122,428.80
177,914.88
224,190.72
2,160,475.20
1,132,866.00
110,224.80
194,594.40
544,320.00
148,327.20
215,550.72
271,615.68
2,617,498.80
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 294,468.07
- 294,468.07
- 294,468.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
190,239.40
57,071.82
133,167.58
13,316.76
119,850.82
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
- 66,373.33
- 19,912.00
- 46,461.33
4,646.13
- 41,815.20
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
18,217.93
5,465.38
12,752.55
1,275.26
11,477.30
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
24,259.60
7,277.88
16,981.72
1,698.17
15,283.55
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
128,488.27
38,546.48
89,941.79
8,994.18
80,947.61
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
36,342.93
10,902.88
25,440.05
2,544.01
22,896.05
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
101,296.80
30,389.04
70,907.76
7,090.78
63,816.98
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
- 154,493.54
- 46,348.06
- 108,145.47
- 10,814.55
- 97,330.93
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
4,444.27
1,333.28
3,110.99
311.10
2,799.89
NOV
DEC
Total
1,294,704.00
125,971.20
222,393.60
622,080.00
169,516.80
246,343.68
310,417.92
2,991,427.20
1,726,272.00
167,961.60
296,524.80
829,440.00
226,022.40
328,458.24
413,890.56
3,988,569.60
14,232,753.00
1,384,808.40
2,444,785.20
6,838,560.00
1,863,507.60
2,708,069.76
3,412,441.44
32,884,925.40
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
119,421.80
35,826.54
83,595.26
8,359.53
75,235.73
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
439,661.86
131,898.56
307,763.30
30,776.33
276,986.97 -
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
157,670.58
135,641.60
22,028.99
31,649.71
9,620.72
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 62
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
826,992.18
80,464.10
142,053.91
397,353.60
108,278.86
157,352.03
198,279.45
1,910,774.12
964,824.21
93,874.79
165,729.56
463,579.20
126,325.33
183,577.36
231,326.02
2,229,236.48
1,130,222.65
109,967.61
194,140.35
543,049.92
147,981.10
215,047.77
270,981.91
2,611,391.30
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,240,488.27
120,696.16
213,080.87
596,030.40
162,418.28
236,028.04
297,419.17
2,866,161.19
1,323,187.49
128,742.57
227,286.26
635,765.76
173,246.17
251,763.24
317,247.11
3,057,238.60
955,635.41
92,980.74
164,151.19
459,164.16
125,122.23
181,829.01
229,122.92
2,208,005.65
1,157,789.05
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,843,672.08
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
209,007.39
62,702.22
146,305.17
14,630.52
131,674.65
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
102,618.61
30,785.58
71,833.02
7,183.30
64,649.72
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
23,839.60
7,151.88
16,687.72
1,668.77
15,018.95
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
110,158.96
33,047.69
77,111.27
7,711.13
69,400.14
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
116,200.62
34,860.19
81,340.44
8,134.04
73,206.39
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
222,589.40
66,776.82
155,812.58
15,581.26
140,231.32
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
128,283.95
38,485.19
89,798.77
8,979.88
80,818.89
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
194,533.89
58,360.17
136,173.72
13,617.37
122,556.35
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
- 67,016.75
- 20,105.02
- 46,911.72
4,691.17
- 42,220.55
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
254,788.99
76,436.70
178,352.29
17,835.23
160,517.06
NOV
DEC
Total
1,323,187.49
128,742.57
227,286.26
635,765.76
173,246.17
251,763.24
317,247.11
3,057,238.60
1,764,249.98
171,656.76
303,048.35
847,687.68
230,994.89
335,684.32
422,996.15
4,076,318.13
14,545,873.57
1,427,790.82
2,520,667.75
7,050,818.88
1,921,348.14
2,792,124.28
3,518,358.62
33,776,982.06
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
212,658.89
63,797.67
148,861.22
14,886.12
133,975.10
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
539,811.32
161,943.40
377,867.92
37,786.79
340,081.13
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
1,424,222.88
427,266.86
996,956.02
99,695.60
897,260.42
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 63
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
848,493.98
82,556.17
145,747.31
407,684.79
111,094.11
161,443.18
203,434.71
1,960,454.25
989,909.64
96,315.53
170,038.53
475,632.26
129,609.79
188,350.37
237,340.50
2,287,196.63
1,159,608.43
112,826.77
199,188.00
557,169.22
151,828.61
220,639.01
278,027.44
2,679,287.48
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,272,740.97
123,834.26
218,620.97
611,527.19
166,641.16
242,164.77
305,152.07
2,940,681.38
1,357,590.36
132,089.87
233,195.70
652,295.67
177,750.57
258,309.09
325,495.54
3,136,726.80
980,481.93
95,398.24
168,419.12
471,102.43
128,375.41
186,556.56
235,080.11
2,265,413.80
1,187,891.57
115,578.64
204,046.24
570,758.71
155,531.75
226,020.45
284,808.60
2,744,635.95
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
120,853.24
36,255.97
84,597.27
8,459.73
76,137.54
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
11,855.43
3,556.63
8,298.80
829.88
7,468.92
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
117,733.60
35,320.08
82,413.52
8,241.35
74,172.17
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
206,140.18
61,842.05
144,298.12
14,429.81
129,868.31
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
212,181.84
63,654.55
148,527.29
14,852.73
133,674.56
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
321,179.65
96,353.89
224,825.75
22,482.58
202,343.18
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
224,265.18
67,279.55
156,985.62
15,698.56
141,287.06
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
292,080.53
87,624.16
204,456.37
20,445.64
184,010.73
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
23,572.49
7,071.75
16,500.74
1,650.07
14,850.67
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
180,616.49
54,184.95
126,431.54
12,643.15
113,788.39
NOV
DEC
Total
1,357,590.36
132,089.87
233,195.70
652,295.67
177,750.57
258,309.09
325,495.54
3,136,726.80
1,810,120.48
176,119.83
310,927.60
869,727.56
237,000.76
344,412.11
433,994.05
4,182,302.40
14,924,066.28
1,452,071.31
2,563,533.31
7,170,722.54
1,954,021.89
2,839,606.12
3,578,190.55
34,482,212.00
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
310,205.53
93,061.66
217,143.87
21,714.39
195,429.48
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
645,706.84
193,712.05
451,994.79
45,199.48
406,795.31
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
2,400,973.65
720,292.09
1,680,681.55
168,068.16
1,512,613.40
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 64
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
873,100.30
84,950.30
149,973.99
419,507.65
114,315.84
166,125.03
209,334.32
2,017,307.42
1,018,617.02
99,108.68
174,969.65
489,425.59
133,368.47
193,812.54
244,223.37
2,353,525.33
1,193,237.08
116,098.74
204,964.45
573,327.13
156,231.64
227,037.54
286,090.24
2,756,986.81
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,309,650.45
127,425.45
224,960.98
629,261.48
171,473.75
249,187.55
314,001.48
3,025,961.14
1,396,960.48
135,920.48
239,958.38
671,212.24
182,905.34
265,800.05
334,934.91
3,227,691.88
1,008,915.90
98,164.79
173,303.27
484,764.40
132,098.30
191,966.70
241,897.43
2,331,110.80
1,222,340.42
118,930.42
209,963.58
587,310.71
160,042.17
232,575.04
293,068.05
2,824,230.39
1,396,960.48
135,920.48
239,958.38
671,212.24
182,905.34
265,800.05
334,934.91
3,227,691.88
1,862,613.98
181,227.31
319,944.50
894,949.66
243,873.78
354,400.06
446,579.88
4,303,589.17
15,356,864.20
1,494,181.38
2,637,875.77
7,378,673.49
2,010,688.53
2,921,954.70
3,681,958.07
35,482,196.14
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
30,438.87
9,131.66
21,307.21
2,130.72
19,176.49
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
81,544.66
24,463.40
57,081.26
5,708.13
51,373.14
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
214,716.57
64,414.97
150,301.60
15,030.16
135,271.44
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
305,511.73
91,653.52
213,858.21
21,385.82
192,472.39
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
311,553.39
93,466.02
218,087.38
21,808.74
196,278.64
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
423,536.93
127,061.08
296,475.85
29,647.58
266,828.26
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
323,636.73
97,091.02
226,545.71
22,654.57
203,891.14
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
393,243.51
117,973.05
275,270.46
27,527.05
247,743.41
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
116,773.53
35,032.06
81,741.47
8,174.15
73,567.33
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
278,196.61
83,458.98
194,737.62
19,473.76
175,263.86
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
411,368.51
123,410.55
287,957.96
28,795.80
259,162.16
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
756,424.15
226,927.25
529,496.91
52,949.69
476,547.22
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
3,586,067.44
1,075,820.23
2,510,247.21
251,024.72
2,259,222.49
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 65
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
904,531.91
88,008.51
155,373.05
434,609.93
118,431.21
172,105.53
216,870.35
2,089,930.49
1,055,287.23
102,676.60
181,268.56
507,044.92
138,169.74
200,789.79
253,015.41
2,438,252.24
1,236,193.61
120,278.30
212,343.17
593,966.90
161,855.98
235,210.89
296,389.48
2,856,238.34
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,356,797.87
132,012.77
233,059.57
651,914.89
177,646.81
258,158.30
325,305.53
3,134,895.74
1,447,251.06
140,813.62
248,596.88
695,375.88
189,489.93
275,368.85
346,992.57
3,343,888.79
1,045,236.88
101,698.72
179,542.19
502,215.92
136,853.84
198,877.50
250,605.74
2,415,030.79
1,266,344.68
123,211.91
217,522.27
608,453.90
165,803.69
240,947.74
303,618.50
2,925,902.69
1,447,251.06
140,813.62
248,596.88
695,375.88
189,489.93
275,368.85
346,992.57
3,343,888.79
1,929,668.08
187,751.49
331,462.51
927,167.85
252,653.24
367,158.47
462,656.76
4,458,518.38
15,909,711.31
1,547,971.91
2,732,839.30
7,644,305.74
2,083,073.31
3,027,145.07
3,814,508.56
36,759,555.21
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
64,944.57
19,483.37
45,461.20
4,546.12
40,915.08
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
180,742.01
54,222.60
126,519.41
12,651.94
113,867.46
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
318,490.60
95,547.18
222,943.42
22,294.34
200,649.08
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
412,336.89
123,701.07
288,635.82
28,863.58
259,772.24
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
418,378.56
125,513.57
292,864.99
29,286.50
263,578.49
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
534,176.00
160,252.80
373,923.20
37,392.32
336,530.88
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
430,461.89
129,138.57
301,323.32
30,132.33
271,190.99
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
502,357.02
150,707.11
351,649.91
35,164.99
316,484.92
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
215,716.62
64,714.99
151,001.63
15,100.16
135,901.47
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
382,733.42
114,820.03
267,913.40
26,791.34
241,122.06
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
520,482.02
156,144.61
364,337.41
36,433.74
327,903.67
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
877,742.16
263,322.65
614,419.51
61,441.95
552,977.56
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
4,858,561.75
1,457,568.52
3,400,993.22
340,099.32
3,060,893.90
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 66
Sales decrease 15 %
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
764,235.00
74,358.00
131,274.00
367,200.00
100,062.00
145,411.20
183,232.80
1,765,773.00
891,607.50
86,751.00
153,153.00
428,400.00
116,739.00
169,646.40
213,771.60
2,060,068.50
1,044,454.50
101,622.60
179,407.80
501,840.00
136,751.40
198,728.64
250,418.16
2,413,223.10
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,273,725.00
123,930.00
218,790.00
612,000.00
166,770.00
242,352.00
305,388.00
2,942,955.00
1,146,352.50
111,537.00
196,911.00
550,800.00
150,093.00
218,116.80
274,849.20
2,648,659.50
1,222,776.00
118,972.80
210,038.40
587,520.00
160,099.20
232,657.92
293,172.48
2,825,236.80
883,116.00
85,924.80
151,694.40
424,320.00
115,627.20
168,030.72
211,735.68
2,040,448.80
1,069,929.00
104,101.20
183,783.60
514,080.00
140,086.80
203,575.68
256,525.92
2,472,082.20
1,222,776.00
118,972.80
210,038.40
587,520.00
160,099.20
232,657.92
293,172.48
2,825,236.80
1,630,368.00
158,630.40
280,051.20
783,360.00
213,465.60
310,210.56
390,896.64
3,766,982.40
13,442,044.50
1,307,874.60
2,308,963.80
6,458,640.00
1,759,979.40
2,557,621.44
3,222,861.36
31,057,985.10
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
362,500.00
2,164,110.07
- 398,337.07
- 398,337.07
- 398,337.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
356,458.33
2,371,488.40
311,419.90
93,425.97
217,993.93
21,799.39
196,194.54
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
350,416.67
2,621,550.73
- 208,327.63
- 62,498.29
- 145,829.34
- 14,582.93
- 131,246.41
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
344,375.00
2,786,245.07
137,585.57
41,275.67
96,309.90
9,630.99
86,678.91
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,333.33
2,780,203.40
- 131,543.90
- 39,463.17
- 92,080.73
9,208.07
- 82,872.66
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,987,581.73
- 44,626.73
- 13,388.02
- 31,238.71
3,123.87
- 28,114.84
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,250.00
2,768,120.07
- 119,460.57
- 35,838.17
- 83,622.40
8,362.24
- 75,260.16
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
320,208.34
2,890,130.40
- 64,893.60
- 19,468.08
- 45,425.52
4,542.55
- 40,882.97
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
314,166.67
2,314,968.74
- 274,519.94
- 82,355.98
- 192,163.95
- 19,216.40
- 172,947.56
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
308,125.00
2,621,943.07
- 149,860.87
- 44,958.26
- 104,902.61
- 10,490.26
- 94,412.35
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
302,083.34
2,872,005.40
46,768.60
14,030.58
32,738.02
3,273.80
29,464.22
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
296,041.67
3,548,907.74
218,074.66
65,422.40
152,652.26
15,265.23
137,387.04
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,951,250.02
32,727,254.82
1,669,269.72
381,279.79
1,287,989.92
88,965.29
1,199,024.64
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 67
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
781,048.17
75,993.88
134,162.03
375,278.40
102,263.36
148,610.25
187,263.92
1,804,620.01
911,222.87
88,659.52
156,522.37
437,824.80
119,307.26
173,378.62
218,474.58
2,105,390.01
1,067,432.50
103,858.30
183,354.77
512,880.48
139,759.93
203,100.67
255,927.36
2,466,314.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,301,746.95
126,656.46
223,603.38
625,464.00
170,438.94
247,683.74
312,106.54
3,007,700.01
1,171,572.26
113,990.81
201,243.04
562,917.60
153,395.05
222,915.37
280,895.88
2,706,930.01
1,249,677.07
121,590.20
214,659.24
600,445.44
163,621.38
237,776.39
299,622.27
2,887,392.01
902,544.55
87,815.15
155,031.68
433,655.04
118,171.00
171,727.40
216,393.86
2,085,338.67
1,093,467.44
106,391.43
187,826.84
525,389.76
143,168.71
208,054.34
262,169.49
2,526,468.01
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
290,000.00
2,119,781.51
315,161.50
94,548.45
220,613.05
22,061.31
198,551.75
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
283,958.34
2,331,855.08
226,465.08
67,939.52
158,525.55
15,852.56
142,673.00
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,587,551.70
- 121,237.70
- 36,371.31
- 84,866.39
8,486.64
- 76,379.75
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
271,875.00
2,756,002.23
49,072.22
14,721.67
34,350.55
3,435.06
30,915.50
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,749,960.56
- 43,030.55
- 12,909.17
- 30,121.39
3,012.14
- 27,109.25
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,791.67
2,962,034.14
45,665.87
13,699.76
31,966.11
3,196.61
28,769.50
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.00
2,737,877.23
- 30,947.22
9,284.17
- 21,663.06
2,166.31
- 19,496.75
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,708.34
2,862,704.71
24,687.30
7,406.19
17,281.11
1,728.11
15,553.00
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,666.67
2,275,022.40
- 189,683.73
- 56,905.12
- 132,778.61
- 13,277.86
- 119,500.75
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
235,625.01
2,588,883.09
- 62,415.08
- 18,724.52
- 43,690.56
4,369.06
- 39,321.50
NOV
DEC
Total
1,249,677.07
121,590.20
214,659.24
600,445.44
163,621.38
237,776.39
299,622.27
2,887,392.01
1,666,236.10
162,120.27
286,212.33
800,593.92
218,161.84
317,035.19
399,496.37
3,849,856.01
13,737,769.48
1,336,647.84
2,359,761.00
6,600,730.08
1,798,698.95
2,613,889.11
3,293,764.31
31,741,260.77
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,583.34
2,844,579.71
42,812.30
12,843.69
29,968.61
2,996.86
26,971.75
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
223,541.67
3,536,506.81
313,349.20
94,004.76
219,344.44
21,934.44
197,410.00
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,081,250.05
32,352,759.18
611,498.41
183,449.52
428,048.88
42,804.89
385,244.00
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 68
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
801,355.42
77,969.72
137,650.24
385,035.64
104,922.21
152,474.11
192,132.78
1,851,540.13
934,914.66
90,964.67
160,591.95
449,208.24
122,409.25
177,886.46
224,154.91
2,160,130.15
1,095,185.74
106,558.61
188,122.00
526,215.37
143,393.69
208,381.29
262,581.47
2,530,438.17
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,335,592.37
129,949.53
229,417.07
641,726.06
174,870.35
254,123.52
320,221.31
3,085,900.21
1,202,033.13
116,954.58
206,475.36
577,553.46
157,383.32
228,711.17
288,199.18
2,777,310.19
1,282,168.68
124,751.55
220,240.39
616,057.02
167,875.54
243,958.58
307,412.45
2,962,464.20
926,010.71
90,098.34
159,062.50
444,930.07
121,243.44
176,192.31
222,020.11
2,139,557.48
1,121,897.59
109,157.60
192,710.34
539,049.89
146,891.10
213,463.76
268,985.90
2,592,156.18
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
217,500.01
2,081,307.49
229,767.36
68,930.21
160,837.15
16,083.72
144,753.44
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
211,458.34
2,299,052.06
138,921.91
41,676.57
97,245.34
9,724.53
87,520.80
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
205,416.67
2,561,553.88
- 31,115.70
9,334.71
- 21,780.99
2,178.10
- 19,602.89
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
42,768.99
12,830.70
29,938.29
2,993.83
26,944.46
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
193,333.34
2,728,499.53
48,810.66
14,643.20
34,167.46
3,416.75
30,750.71
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,291.67
2,946,244.10
139,656.11
41,896.83
97,759.28
9,775.93
87,983.35
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
181,250.01
2,716,416.20
60,893.99
18,268.20
42,625.79
4,262.58
38,363.21
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
175,208.34
2,844,646.28
117,817.93
35,345.38
82,472.55
8,247.25
74,225.29
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
169,166.67
2,241,841.31
- 102,283.83
- 30,685.15
- 71,598.68
7,159.87
- 64,438.81
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
163,125.01
2,564,019.46
28,136.72
8,441.02
19,695.70
1,969.57
17,726.13
NOV
DEC
Total
1,282,168.68
124,751.55
220,240.39
616,057.02
167,875.54
243,958.58
307,412.45
2,962,464.20
1,709,558.23
166,335.40
293,653.85
821,409.36
223,834.05
325,278.11
409,883.27
3,949,952.27
14,094,951.49
1,371,400.69
2,421,114.79
6,772,349.06
1,845,465.12
2,681,850.23
3,379,402.18
32,566,533.55
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
157,083.34
2,826,521.28
135,942.93
40,782.88
95,160.05
9,516.00
85,644.04
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
151,041.68
3,536,595.57
413,356.70
124,007.01
289,349.69
28,934.97
260,414.72
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,211,250.09
32,081,238.35
485,295.20
145,588.56
339,706.64
33,970.66
305,735.98
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 69
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
824,594.73
80,230.84
141,642.10
396,201.67
107,964.96
156,895.86
197,704.63
1,905,234.79
962,027.18
93,602.64
165,249.11
462,235.28
125,959.11
183,045.17
230,655.41
2,222,773.92
1,126,946.13
109,648.81
193,577.53
541,475.62
147,552.11
214,424.34
270,196.33
2,603,820.88
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,374,324.55
133,718.06
236,070.16
660,336.12
179,941.59
261,493.10
329,507.72
3,175,391.32
1,236,892.09
120,346.26
212,463.15
594,302.51
161,947.43
235,343.79
296,556.95
2,857,852.18
1,319,351.57
128,369.34
226,627.36
633,922.68
172,743.93
251,033.38
316,327.41
3,048,375.66
952,865.02
92,711.19
163,675.31
457,833.04
124,759.50
181,301.89
228,458.69
2,201,604.65
1,154,432.62
112,323.17
198,298.94
554,682.34
151,150.94
219,654.21
276,786.49
2,667,328.71
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,000.01
2,047,746.30
142,511.51
42,753.45
99,758.06
9,975.81
89,782.25
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,271,980.67
49,206.75
14,762.02
34,444.72
3,444.47
31,000.25
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,542,270.25
61,550.63
18,465.19
43,085.44
4,308.54
38,776.90
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
137,402.77
41,220.83
96,181.94
9,618.19
86,563.75
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,833.34
2,714,407.74
143,444.44
43,033.33
100,411.11
10,041.11
90,370.00
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,791.68
2,938,642.11
236,749.20
71,024.76
165,724.44
16,572.44
149,152.00
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
108,750.01
2,702,324.41
155,527.77
46,658.33
108,869.44
10,886.94
97,982.50
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
102,708.34
2,834,448.37
213,927.30
64,178.19
149,749.11
14,974.91
134,774.20
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
96,666.68
2,214,337.27
- 12,732.62
3,819.79
8,912.84
891.28
8,021.55
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,625.01
2,546,033.79
121,294.92
36,388.47
84,906.44
8,490.64
76,415.80
NOV
DEC
Total
1,319,351.57
128,369.34
226,627.36
633,922.68
172,743.93
251,033.38
316,327.41
3,048,375.66
1,759,135.42
171,159.12
302,169.81
845,230.23
230,325.24
334,711.17
421,769.89
4,064,500.88
14,503,705.08
1,411,171.30
2,491,327.12
6,968,747.18
1,898,983.61
2,759,623.89
3,477,404.85
33,510,963.03
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
84,583.34
2,816,323.37
232,052.30
69,615.69
162,436.61
16,243.66
146,192.95
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
78,541.68
3,547,165.02
517,335.87
155,200.76
362,135.11
36,213.51
325,921.60
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,341,250.12
31,896,128.70
1,614,834.32
484,450.30
1,130,384.03
113,038.40
1,017,345.62
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 70
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
854,280.14
83,119.15
146,741.21
410,464.93
111,851.69
162,544.11
204,822.00
1,973,823.24
996,660.16
96,972.34
171,198.08
478,875.75
130,493.64
189,634.80
238,959.00
2,302,793.78
1,167,516.19
113,596.17
200,546.32
560,968.74
152,863.98
222,143.62
279,923.40
2,697,558.43
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,423,800.23
138,531.91
244,568.69
684,108.22
186,419.49
270,906.86
341,370.00
3,289,705.40
1,281,420.21
124,678.72
220,111.82
615,697.40
167,777.54
243,816.17
307,233.00
2,960,734.86
1,366,848.22
132,990.64
234,785.94
656,743.89
178,962.71
260,070.58
327,715.20
3,158,117.19
987,168.16
96,048.79
169,567.62
474,315.03
129,250.85
187,828.75
236,683.20
2,280,862.41
1,195,992.20
116,366.81
205,437.70
574,650.90
156,592.37
227,561.76
286,750.80
2,763,352.54
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,024,985.92
51,162.68
15,348.80
35,813.88
3,581.39
32,232.49
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,257,510.23
45,283.55
13,585.06
31,698.48
3,169.85
28,528.64
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,537,747.74
159,810.70
47,943.21
111,867.49
11,186.75
100,680.74
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
54,375.01
2,722,558.85
238,176.01
71,452.80
166,723.21
16,672.32
150,050.89
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,333.35
2,716,517.18
244,217.68
73,265.30
170,952.38
17,095.24
153,857.14
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
42,291.68
2,949,041.49
340,663.91
102,199.17
238,464.74
23,846.47
214,618.27
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
36,250.01
2,704,433.85
256,301.01
76,890.30
179,410.71
17,941.07
161,469.64
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
30,208.35
2,841,531.77
316,585.42
94,975.63
221,609.79
22,160.98
199,448.81
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,199,314.17
81,548.24
24,464.47
57,083.77
5,708.38
51,375.39
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,543,169.27
220,183.27
66,054.98
154,128.29
15,412.83
138,715.46
NOV
DEC
Total
1,366,848.22
132,990.64
234,785.94
656,743.89
178,962.71
260,070.58
327,715.20
3,158,117.19
1,822,464.30
177,320.85
313,047.92
875,658.52
238,616.95
346,760.77
436,953.60
4,210,822.92
15,025,838.46
1,461,973.47
2,581,014.89
7,219,622.08
1,967,347.02
2,858,970.35
3,602,591.42
34,717,357.69
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,083.35
2,823,406.77
334,710.42
100,413.13
234,297.29
23,429.73
210,867.56
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,041.68
3,580,776.22
630,046.70
189,014.01
441,032.69
44,103.27
396,929.42
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
31,900,993.46
2,816,364.24
844,909.27
1,971,454.97
197,145.50
1,774,309.47
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 71
Expense increase 5%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
341,145.00
59,449.95
124,636.05
378,000.00
103,005.00
149,688.00
188,622.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
362,500.00
2,254,190.57
- 176,810.57
- 176,810.57
- 176,810.57
398,002.50
69,358.28
145,408.73
441,000.00
120,172.50
174,636.00
220,059.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
356,458.33
2,472,239.90
48,629.90
14,588.97
34,040.93
3,404.09
30,636.84
466,231.50
81,248.27
170,335.94
516,600.00
140,773.50
204,573.60
257,783.40
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
350,416.67
2,735,107.44
103,978.56
31,193.57
72,784.99
7,278.50
65,506.49
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
344,375.00
2,908,338.57
207,731.43
62,319.43
145,412.00
14,541.20
130,870.80
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
338,333.33
2,902,296.90
213,773.10
64,131.93
149,641.17
14,964.12
134,677.05
568,575.00
99,083.25
207,726.75
630,000.00
171,675.00
249,480.00
314,370.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
332,291.67
3,120,346.24
341,953.76
102,586.13
239,367.63
23,936.76
215,430.87
511,717.50
89,174.93
186,954.08
567,000.00
154,507.50
224,532.00
282,933.00
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
326,250.00
2,890,213.57
225,856.43
67,756.93
158,099.50
15,809.95
142,289.55
545,832.00
95,119.92
199,417.68
604,800.00
164,808.00
239,500.80
301,795.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
320,208.34
3,018,626.51
305,181.49
91,554.45
213,627.05
21,362.70
192,264.34
394,212.00
68,697.72
144,023.88
436,800.00
119,028.00
172,972.80
217,963.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
314,166.67
2,415,008.84
- 14,480.84
4,344.25
- 10,136.59
1,013.66
9,122.93
477,603.00
83,229.93
174,490.47
529,200.00
144,207.00
209,563.20
264,070.80
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
308,125.00
2,737,633.97
170,698.03
51,209.41
119,488.62
11,948.86
107,539.76
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
545,832.00
95,119.92
199,417.68
604,800.00
164,808.00
239,500.80
301,795.20
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
302,083.34
3,000,501.51
323,306.49
96,991.95
226,314.55
22,631.45
203,683.09
727,776.00
126,826.56
265,890.24
806,400.00
219,744.00
319,334.40
402,393.60
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
296,041.67
3,711,551.04
720,192.96
216,057.89
504,135.07
50,413.51
453,721.57
6,000,361.50
1,045,658.57
2,192,209.64
6,648,600.00
1,811,743.50
2,632,845.60
3,317,651.40
1,764,000.00
63,000.00
12,600.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
3,951,250.02
34,166,055.06
2,372,750.94
764,868.45
1,607,882.49
178,469.31
1,429,413.18
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 72
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
348,650.19
60,757.85
127,378.04
386,316.00
105,271.11
152,981.14
192,771.68
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
290,000.00
2,211,270.58
88,188.22
26,456.47
61,731.76
6,173.18
55,558.58
406,758.56
70,884.16
148,607.72
450,702.00
122,816.30
178,477.99
224,900.30
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
283,958.34
2,434,249.92
42,679.50
12,803.85
29,875.65
2,987.56
26,888.08
476,488.59
83,035.73
174,083.33
527,965.20
143,870.52
209,074.22
263,454.63
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
277,916.67
2,703,033.46
198,512.44
59,553.73
138,958.70
13,895.87
125,062.83
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
271,875.00
2,880,208.59
304,414.95
91,324.48
213,090.46
21,309.05
191,781.42
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
265,833.34
2,874,166.93
310,456.61
93,136.98
217,319.63
21,731.96
195,587.67
581,083.65
101,263.08
212,296.74
643,860.00
175,451.85
254,968.56
321,286.14
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
259,791.67
3,097,146.26
441,324.34
132,397.30
308,927.04
30,892.70
278,034.33
522,975.29
91,136.77
191,067.06
579,474.00
157,906.67
229,471.70
289,157.53
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
253,750.00
2,862,083.59
322,539.95
96,761.98
225,777.96
22,577.80
203,200.17
557,840.30
97,212.56
203,804.87
618,105.60
168,433.78
244,769.82
308,434.69
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
247,708.34
2,993,454.53
403,477.25
121,043.17
282,434.07
28,243.41
254,190.67
402,884.66
70,209.07
147,192.41
446,409.60
121,646.62
176,778.20
222,758.39
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
241,666.67
2,376,690.19
76,649.43
22,994.83
53,654.60
5,365.46
48,289.14
488,110.27
85,060.99
178,329.26
540,842.40
147,379.55
214,173.59
269,880.36
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
235,625.01
2,706,545.99
265,769.31
79,730.79
186,038.52
18,603.85
167,434.67
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
557,840.30
97,212.56
203,804.87
618,105.60
168,433.78
244,769.82
308,434.69
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
229,583.34
2,975,329.53
421,602.25
126,480.67
295,121.57
29,512.16
265,609.42
743,787.07
129,616.74
271,739.83
824,140.80
224,578.37
326,359.76
411,246.26
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
223,541.67
3,702,155.07
827,087.30
248,126.19
578,961.11
57,896.11
521,065.00
6,132,369.45
1,068,663.05
2,240,438.25
6,794,869.20
1,851,601.86
2,690,768.20
3,390,639.73
1,764,000.00
63,000.00
12,600.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
3,081,250.05
33,816,334.64
3,526,325.10
1,057,897.53
2,468,427.57
246,842.76
2,221,584.81
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 73
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
357,715.09
62,337.55
130,689.87
396,360.22
108,008.16
156,958.65
197,783.75
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
217,500.01
2,174,497.86
3,784.64
1,135.39
2,649.25
264.92
2,384.32
417,334.28
72,727.15
152,471.52
462,420.25
126,009.52
183,118.42
230,747.71
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
211,458.34
2,403,131.75
138,197.84
41,459.35
96,738.49
9,673.85
87,064.64
488,877.30
85,194.66
178,609.49
541,692.30
147,611.15
214,510.15
270,304.46
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
205,416.67
2,679,060.74
297,925.35
89,377.60
208,547.74
20,854.77
187,692.97
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
199,375.01
2,860,999.51
406,424.24
121,927.27
284,496.97
28,449.70
256,047.27
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
193,333.34
2,854,957.84
412,465.91
123,739.77
288,726.14
28,872.61
259,853.52
596,191.82
103,895.92
217,816.45
660,600.36
180,013.60
261,597.74
329,639.58
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
187,291.67
3,083,891.72
546,579.11
163,973.73
382,605.38
38,260.54
344,344.84
536,572.64
93,506.33
196,034.81
594,540.32
162,012.24
235,437.97
296,675.62
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
181,250.01
2,842,874.51
424,549.24
127,364.77
297,184.47
29,718.45
267,466.02
572,344.15
99,740.08
209,103.80
634,176.35
172,813.05
251,133.83
316,454.00
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
175,208.34
2,977,818.17
507,433.83
152,230.15
355,203.68
35,520.37
319,683.31
413,359.67
72,034.51
151,019.41
458,016.25
124,809.43
181,374.43
228,550.11
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
169,166.67
2,345,175.04
171,951.40
51,585.42
120,365.98
12,036.60
108,329.38
500,801.13
87,272.57
182,965.82
554,904.30
151,211.42
219,742.10
276,897.25
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
163,125.01
2,683,764.18
365,831.32
109,749.40
256,081.92
25,608.19
230,473.73
572,344.15
99,740.08
209,103.80
634,176.35
172,813.05
251,133.83
316,454.00
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
157,083.34
2,959,693.17
525,558.83
157,667.65
367,891.18
36,789.12
331,102.06
763,125.54
132,986.78
278,805.06
845,568.46
230,417.41
334,845.11
421,938.66
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
151,041.68
3,705,573.26
941,429.41
282,428.82
659,000.59
65,900.06
593,100.53
6,291,811.06
1,096,448.29
2,298,689.64
6,971,535.80
1,899,743.51
2,760,728.18
3,478,796.36
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
2,211,250.09
33,571,437.76
4,742,131.12
1,422,639.34
3,319,491.79
331,949.18
2,987,542.61
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 74
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
368,088.83
64,145.34
134,479.88
407,854.66
111,140.40
161,510.45
203,519.48
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
145,000.01
2,142,883.61
98,569.08
29,570.72
68,998.36
6,899.84
62,098.52
429,436.97
74,836.23
156,893.19
475,830.44
129,663.79
188,428.85
237,439.39
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
138,958.34
2,378,331.78
236,696.36
71,008.91
165,687.45
16,568.75
149,118.71
503,054.74
87,665.30
183,789.17
557,401.37
151,891.87
220,730.94
278,143.28
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
132,916.68
2,662,437.93
400,880.76
120,264.23
280,616.53
28,061.65
252,554.88
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
126,875.01
2,849,828.13
512,350.91
153,705.27
358,645.64
35,864.56
322,781.07
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
120,833.34
2,843,786.46
518,392.58
155,517.77
362,874.80
36,287.48
326,587.32
613,481.39
106,908.90
224,133.13
679,757.77
185,233.99
269,184.08
339,199.13
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
114,791.68
3,079,534.64
656,219.85
196,865.96
459,353.90
45,935.39
413,418.51
552,133.25
96,218.01
201,719.82
611,781.99
166,710.59
242,265.67
305,279.21
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
108,750.01
2,831,703.13
530,475.91
159,142.77
371,333.14
37,133.31
334,199.82
588,942.13
102,632.55
215,167.81
652,567.46
177,824.63
258,416.71
325,631.16
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
102,708.34
2,970,735.37
615,588.94
184,676.68
430,912.26
43,091.23
387,821.03
425,347.10
74,123.51
155,398.97
471,298.72
128,428.90
186,634.29
235,178.06
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
96,666.68
2,319,920.80
270,202.32
81,060.69
189,141.62
18,914.16
170,227.46
515,324.37
89,803.48
188,271.83
570,996.53
155,596.55
226,114.62
284,927.27
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
90,625.01
2,668,504.23
469,529.54
140,858.86
328,670.68
32,867.07
295,803.61
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
588,942.13
102,632.55
215,167.81
652,567.46
177,824.63
258,416.71
325,631.16
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
84,583.34
2,952,610.37
633,713.94
190,114.18
443,599.76
44,359.98
399,239.78
785,256.18
136,843.40
286,890.41
870,089.95
237,099.51
344,555.62
434,174.88
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
78,541.68
3,720,296.19
1,061,469.56
318,440.87
743,028.69
74,302.87
668,725.82
6,474,273.58
1,128,245.29
2,365,351.64
7,173,710.34
1,954,836.07
2,840,789.29
3,579,681.46
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
1,341,250.12
33,420,572.63
6,004,089.75
1,801,226.93
4,202,862.83
420,286.28
3,782,576.54
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 75
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
147,000.00
5,250.00
1,050.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
72,500.01
2,051,040.43
271,104.56
81,331.37
189,773.19
18,977.32
170,795.87
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
66,458.35
2,283,264.74
425,904.42
127,771.33
298,133.09
29,813.31
268,319.78
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
60,416.68
2,563,502.24
610,095.92
183,028.77
427,067.14
42,706.71
384,360.43
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
54,375.01
2,748,313.35
734,904.13
220,471.24
514,432.89
51,443.29
462,989.60
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
48,333.35
2,742,271.69
740,945.80
222,283.74
518,662.06
51,866.21
466,795.85
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
42,291.68
2,974,795.99
895,445.66
268,633.70
626,811.96
62,681.20
564,130.76
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
36,250.01
2,730,188.35
753,029.13
225,908.74
527,120.39
52,712.04
474,408.35
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
30,208.35
2,867,286.27
848,145.71
254,443.71
593,702.00
59,370.20
534,331.80
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
24,166.68
2,225,068.67
458,298.87
137,489.66
320,809.21
32,080.92
288,728.29
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
18,125.01
2,568,923.77
682,079.22
204,623.77
477,455.45
47,745.55
429,709.91
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
12,083.35
2,849,161.27
866,270.71
259,881.21
606,389.50
60,638.95
545,750.55
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
147,000.00
5,000.00
1,000.00
60,589.27
735.00
1,680.00
3,765.30
327,075.00
6,041.68
3,606,530.72
1,347,378.59
404,213.58
943,165.01
94,316.50
848,848.51
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,764,000.00
60,250.00
12,050.00
727,071.24
8,820.00
20,160.00
45,183.60
3,924,900.00
471,250.16
32,210,347.50
8,633,602.73
2,590,080.82
6,043,521.91
604,352.19
5,439,169.72
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 76
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
357,390.00
62,280.90
130,571.10
396,000.00
107,910.00
156,816.00
197,604.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
362,500.00
2,344,271.07
- 266,891.07
- 266,891.07
- 266,891.07
416,955.00
72,661.05
152,332.95
462,000.00
125,895.00
182,952.00
230,538.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
356,458.33
2,572,991.41
149,381.41
44,814.42
104,566.98
10,456.70
94,110.29
488,433.00
85,117.23
178,447.17
541,200.00
147,477.00
214,315.20
270,058.80
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
350,416.67
2,848,664.14
9,578.14
2,873.44
6,704.70
670.47
6,034.23
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
344,375.00
3,030,432.07
85,637.93
25,691.38
59,946.55
5,994.65
53,951.89
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
338,333.33
3,024,390.41
91,679.59
27,503.88
64,175.71
6,417.57
57,758.14
595,650.00
103,801.50
217,618.50
660,000.00
179,850.00
261,360.00
329,340.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
332,291.67
3,253,110.74
209,189.26
62,756.78
146,432.48
14,643.25
131,789.23
536,085.00
93,421.35
195,856.65
594,000.00
161,865.00
235,224.00
296,406.00
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
326,250.00
3,012,307.07
103,762.93
31,128.88
72,634.05
7,263.40
65,370.64
571,824.00
99,649.44
208,913.76
633,600.00
172,656.00
250,905.60
316,166.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
320,208.34
3,147,122.61
176,685.39
53,005.62
123,679.77
12,367.98
111,311.80
412,984.00
71,969.04
150,882.16
457,600.00
124,696.00
181,209.60
228,342.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
314,166.67
2,515,048.94
- 114,520.94
34,356.28
80,164.66
8,016.47
72,148.19
500,346.00
87,193.26
182,799.54
554,400.00
151,074.00
219,542.40
276,645.60
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
308,125.00
2,853,324.88
55,007.12
16,502.14
38,504.99
3,850.50
34,654.49
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
571,824.00
99,649.44
208,913.76
633,600.00
172,656.00
250,905.60
316,166.40
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
302,083.34
3,128,997.61
194,810.39
58,443.12
136,367.27
13,636.73
122,730.55
762,432.00
132,865.92
278,551.68
844,800.00
230,208.00
334,540.80
421,555.20
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
296,041.67
3,874,194.34
557,549.66
167,264.90
390,284.76
39,028.48
351,256.28
6,286,093.00
1,095,451.83
2,296,600.57
6,965,200.00
1,898,017.00
2,758,219.20
3,475,634.80
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
3,951,250.02
35,604,855.30
933,950.70
360,252.53
573,698.17
84,058.92
489,639.25
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 77
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
365,252.58
63,651.08
133,443.66
404,712.00
110,284.02
160,265.95
201,951.29
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
290,000.00
2,302,759.66
179,677.30
53,903.19
125,774.11
12,577.41
113,196.70
426,128.01
74,259.59
155,684.27
472,164.00
128,664.69
186,976.94
235,609.84
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
283,958.34
2,536,644.76
59,715.34
17,914.60
41,800.74
4,180.07
37,620.66
499,178.53
86,989.81
182,373.01
553,106.40
150,721.49
219,030.13
276,000.09
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
277,916.67
2,818,515.21
83,030.68
24,909.21
58,121.48
5,812.15
52,309.33
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
271,875.00
3,004,414.95
180,208.59
54,062.58
126,146.01
12,614.60
113,531.41
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
265,833.34
2,998,373.29
186,250.25
55,875.08
130,375.18
13,037.52
117,337.66
608,754.30
106,085.13
222,406.11
674,520.00
183,806.70
267,109.92
336,585.48
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
259,791.67
3,232,258.38
306,212.22
91,863.66
214,348.55
21,434.86
192,913.70
547,878.87
95,476.62
200,165.50
607,068.00
165,426.03
240,398.93
302,926.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
253,750.00
2,986,289.95
198,333.59
59,500.08
138,833.51
13,883.35
124,950.16
584,404.13
101,841.73
213,509.86
647,539.20
176,454.43
256,425.52
323,122.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
247,708.34
3,124,204.35
272,727.43
81,818.23
190,909.20
19,090.92
171,818.28
422,069.65
73,552.36
154,201.57
467,667.20
127,439.31
185,196.21
233,365.93
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
241,666.67
2,478,357.98
- 25,018.36
7,505.51
- 17,512.85
1,751.29
- 15,761.57
511,353.61
89,111.51
186,821.13
566,596.80
154,397.63
224,372.33
282,731.80
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
235,625.01
2,824,208.90
148,106.41
44,431.92
103,674.49
10,367.45
93,307.04
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
584,404.13
101,841.73
213,509.86
647,539.20
176,454.43
256,425.52
323,122.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
229,583.34
3,106,079.35
290,852.43
87,255.73
203,596.70
20,359.67
183,237.03
779,205.50
135,788.97
284,679.82
863,385.60
235,272.58
341,900.70
430,829.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
223,541.67
3,867,803.32
661,439.04
198,431.71
463,007.33
46,300.73
416,706.60
6,424,387.05
1,119,551.77
2,347,125.78
7,118,434.40
1,939,773.37
2,818,900.02
3,552,098.77
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
3,081,250.05
35,279,910.09
2,062,749.64
618,824.89
1,443,924.75
144,392.47
1,299,532.27
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 78
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
374,749.15
65,306.01
136,913.20
415,234.51
113,151.40
164,432.87
207,202.02
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
217,500.01
2,267,688.24
89,405.74
26,821.72
62,584.02
6,258.40
56,325.61
437,207.34
76,190.34
159,732.07
484,440.26
132,009.97
191,838.34
241,735.69
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
211,458.34
2,507,811.43
33,518.15
10,055.45
23,462.71
2,346.27
21,116.44
512,157.17
89,251.54
187,114.71
567,487.17
154,640.25
224,724.92
283,176.10
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
205,416.67
2,797,167.60
179,818.49
53,945.55
125,872.94
12,587.29
113,285.65
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
199,375.01
2,988,057.82
279,365.93
83,809.78
195,556.15
19,555.62
176,000.54
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
193,333.34
2,982,016.15
285,407.60
85,622.28
199,785.32
19,978.53
179,806.79
624,581.91
108,843.35
228,188.67
692,057.52
188,585.67
274,054.78
345,336.70
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
187,291.67
3,222,139.35
408,331.49
122,499.45
285,832.04
28,583.20
257,248.84
562,123.72
97,959.01
205,369.80
622,851.77
169,727.11
246,649.30
310,803.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
181,250.01
2,969,932.82
297,490.93
89,247.28
208,243.65
20,824.37
187,419.29
599,598.64
104,489.61
219,061.12
664,375.22
181,042.25
263,092.59
331,523.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
175,208.34
3,111,590.07
373,661.93
112,098.58
261,563.35
26,156.34
235,407.02
433,043.46
75,464.72
158,210.81
479,826.55
130,752.73
190,011.31
239,433.45
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
169,166.67
2,449,108.78
68,017.67
20,405.30
47,612.37
4,761.24
42,851.13
524,648.81
91,428.41
191,678.48
581,328.32
158,411.97
230,206.01
290,082.83
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
163,125.01
2,804,108.90
245,486.60
73,645.98
171,840.62
17,184.06
154,656.56
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
599,598.64
104,489.61
219,061.12
664,375.22
181,042.25
263,092.59
331,523.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
157,083.34
3,093,465.07
391,786.93
117,536.08
274,250.85
27,425.09
246,825.77
799,464.85
139,319.48
292,081.49
885,833.63
241,389.66
350,790.12
442,030.98
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
151,041.68
3,875,150.95
771,851.71
231,555.51
540,296.20
54,029.62
486,266.58
6,591,421.11
1,148,660.12
2,408,151.05
7,303,513.69
1,990,207.48
2,892,191.42
3,644,453.33
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
2,211,250.09
35,068,237.18
3,245,331.71
973,599.51
2,271,732.20
227,173.22
2,044,558.98
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 79
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
385,616.87
67,199.88
140,883.68
427,276.31
116,432.80
169,201.42
213,210.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
145,000.01
2,238,020.93
3,431.77
1,029.53
2,402.24
240.22
2,162.01
449,886.35
78,399.86
164,364.30
498,489.03
135,838.26
197,401.66
248,746.03
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
138,958.34
2,485,282.90
129,745.24
38,923.57
90,821.67
9,082.17
81,739.50
527,009.73
91,839.84
192,541.03
583,944.29
159,124.82
231,241.94
291,388.20
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
132,916.68
2,783,205.60
280,113.08
84,033.92
196,079.15
19,607.92
176,471.24
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
126,875.01
2,979,806.85
382,372.19
114,711.66
267,660.53
26,766.05
240,894.48
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
120,833.34
2,973,765.18
388,413.86
116,524.16
271,889.70
27,188.97
244,700.73
642,694.79
111,999.80
234,806.14
712,127.19
194,054.66
282,002.37
355,351.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
114,791.68
3,221,027.16
514,727.33
154,418.20
360,309.13
36,030.91
324,278.22
578,425.31
100,799.82
211,325.52
640,914.47
174,649.19
253,802.13
319,816.32
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
108,750.01
2,961,681.85
400,497.19
120,149.16
280,348.03
28,034.80
252,313.23
616,987.00
107,519.81
225,413.89
683,642.10
186,292.47
270,722.27
341,137.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
102,708.34
3,107,622.37
478,701.94
143,610.58
335,091.36
33,509.14
301,582.22
445,601.72
77,653.20
162,798.92
493,741.52
134,544.56
195,521.64
246,377.02
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
96,666.68
2,426,104.33
164,018.79
49,205.64
114,813.15
11,481.32
103,331.84
539,863.62
94,079.83
197,237.16
598,186.84
163,005.91
236,881.99
298,495.23
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
90,625.01
2,791,574.67
346,459.10
103,937.73
242,521.37
24,252.14
218,269.24
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
616,987.00
107,519.81
225,413.89
683,642.10
186,292.47
270,722.27
341,137.41
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
84,583.34
3,089,497.37
496,826.94
149,048.08
347,778.86
34,777.89
313,000.97
822,649.33
143,359.75
300,551.86
911,522.80
248,389.96
360,963.03
454,849.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
78,541.68
3,894,027.35
887,738.39
266,321.52
621,416.88
62,141.69
559,275.19
6,782,572.32
1,181,971.26
2,477,987.43
7,515,315.59
2,047,923.50
2,976,064.97
3,750,142.48
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
1,341,250.12
34,951,616.56
4,473,045.82
1,341,913.75
3,131,132.08
313,113.21
2,818,018.87
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 80
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
399,499.08
69,619.08
145,955.49
442,658.26
120,624.38
175,292.67
220,886.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
72,500.01
2,220,234.52
101,910.47
30,573.14
71,337.33
7,133.73
64,203.60
466,082.26
81,222.26
170,281.41
516,434.64
140,728.44
204,508.12
257,700.88
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
66,458.35
2,476,615.42
232,553.73
69,766.12
162,787.61
16,278.76
146,508.85
545,982.08
95,146.07
199,472.51
604,966.29
164,853.31
239,566.65
301,878.18
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
60,416.68
2,785,480.84
388,117.31
116,435.19
271,682.12
27,168.21
244,513.91
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
54,375.01
2,989,377.23
493,840.25
148,152.08
345,688.18
34,568.82
311,119.36
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
48,333.35
2,983,335.57
499,881.92
149,964.58
349,917.34
34,991.73
314,925.61
665,831.80
116,031.80
243,259.16
737,763.77
201,040.63
292,154.45
368,144.12
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
42,291.68
3,239,716.47
630,525.18
189,157.55
441,367.63
44,136.76
397,230.86
599,248.62
104,428.62
218,933.24
663,987.39
180,936.56
262,939.01
331,329.71
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
36,250.01
2,971,252.23
511,965.25
153,589.58
358,375.68
35,837.57
322,538.11
639,198.53
111,390.52
233,528.79
708,253.22
192,999.00
280,468.27
353,418.35
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
30,208.35
3,122,664.11
592,767.88
177,830.36
414,937.51
41,493.75
373,443.76
461,643.38
80,448.71
168,659.68
511,516.21
139,388.17
202,560.42
255,246.59
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
24,166.68
2,416,828.92
266,538.63
79,961.59
186,577.04
18,657.70
167,919.33
559,298.71
97,466.71
204,337.69
619,721.56
168,874.13
245,409.74
309,241.06
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
18,125.01
2,795,673.69
455,329.30
136,598.79
318,730.51
31,873.05
286,857.46
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
639,198.53
111,390.52
233,528.79
708,253.22
192,999.00
280,468.27
353,418.35
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
12,083.35
3,104,539.11
610,892.87
183,267.86
427,625.01
42,762.50
384,862.51
852,264.70
148,520.70
311,371.72
944,337.62
257,332.00
373,957.70
471,224.47
154,000.00
5,500.00
1,100.00
63,474.47
770.00
1,760.00
3,944.60
342,650.00
6,041.68
3,938,249.67
1,015,659.64
304,697.89
710,961.75
71,096.17
639,865.57
7,026,744.92
1,224,522.23
2,567,194.98
7,785,866.95
2,121,648.74
3,083,203.31
3,885,147.61
1,848,000.00
66,000.00
13,200.00
761,693.68
9,240.00
21,120.00
47,335.20
4,111,800.00
471,250.16
35,043,967.79
5,799,982.44
1,739,994.73
4,059,987.71
405,998.77
3,653,988.94
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 81
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
373,635.00
65,111.85
136,506.15
414,000.00
112,815.00
163,944.00
206,586.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
362,500.00
2,434,351.58
356,971.58
356,971.58
356,971.58
435,907.50
75,963.83
159,257.18
483,000.00
131,617.50
191,268.00
241,017.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
356,458.33
2,673,742.91
250,132.91
75,039.87
175,093.04
17,509.30
157,583.73
510,634.50
88,986.20
186,558.41
565,800.00
154,180.50
224,056.80
282,334.20
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
350,416.67
2,962,220.84
123,134.84
36,940.45
86,194.39
8,619.44
77,574.95
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
344,375.00
3,152,525.58
36,455.58
10,936.67
25,518.90
2,551.89
22,967.01
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
338,333.33
3,146,483.91
30,413.91
9,124.17
21,289.74
2,128.97
19,160.76
622,725.00
108,519.75
227,510.25
690,000.00
188,025.00
273,240.00
344,310.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
332,291.67
3,385,875.24
76,424.76
22,927.43
53,497.33
5,349.73
48,147.60
560,452.50
97,667.78
204,759.23
621,000.00
169,222.50
245,916.00
309,879.00
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
326,250.00
3,134,400.58
18,330.58
5,499.17
12,831.40
1,283.14
11,548.26
597,816.00
104,178.96
218,409.84
662,400.00
180,504.00
262,310.40
330,537.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
320,208.34
3,275,618.71
48,189.29
14,456.79
33,732.50
3,373.25
30,359.25
431,756.00
75,240.36
157,740.44
478,400.00
130,364.00
189,446.40
238,721.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
314,166.67
2,615,089.05
214,561.05
64,368.31
150,192.73
15,019.27
135,173.46
523,089.00
91,156.59
191,108.61
579,600.00
157,941.00
229,521.60
289,220.40
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
308,125.00
2,969,015.78
60,683.78
18,205.13
42,478.65
4,247.86
38,230.78
597,816.00
104,178.96
218,409.84
662,400.00
180,504.00
262,310.40
330,537.60
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
302,083.34
3,257,493.71
66,314.29
19,894.29
46,420.00
4,642.00
41,778.00
797,088.00
138,905.28
291,213.12
883,200.00
240,672.00
349,747.20
440,716.80
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
296,041.67
4,036,837.65
394,906.35
118,471.91
276,434.45
27,643.44
248,791.00
6,571,824.50
1,145,245.10
2,400,991.51
7,281,800.00
1,984,290.50
2,883,592.80
3,633,618.20
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
3,951,250.02
37,043,655.54
504,849.54
44,363.39
460,486.15
10,351.46
450,134.69
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 82
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
381,854.97
66,544.31
139,509.29
423,108.00
115,296.93
167,550.77
211,130.89
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
290,000.00
2,394,248.74
271,166.38
81,349.91
189,816.46
18,981.65
170,834.82
445,497.47
77,635.03
162,760.83
493,626.00
134,513.09
195,475.90
246,319.37
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
283,958.34
2,639,039.60
162,110.18
48,633.05
113,477.12
11,347.71
102,129.41
521,868.46
90,943.89
190,662.69
578,247.60
157,572.47
228,986.05
288,545.55
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
277,916.67
2,933,996.96
32,451.07
9,735.32
22,715.75
2,271.57
20,444.17
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
271,875.00
3,128,621.31
56,002.23
16,800.67
39,201.56
3,920.16
35,281.40
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
265,833.34
3,122,579.65
62,043.89
18,613.17
43,430.72
4,343.07
39,087.65
636,424.95
110,907.18
232,515.48
705,180.00
192,161.55
279,251.28
351,884.82
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
259,791.67
3,367,370.51
171,100.09
51,330.03
119,770.06
11,977.01
107,793.06
572,782.46
99,816.47
209,263.93
634,662.00
172,945.40
251,326.15
316,696.34
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
253,750.00
3,110,496.32
74,127.22
22,238.17
51,889.06
5,188.91
46,700.15
610,967.95
106,470.90
223,214.86
676,972.80
184,475.09
268,081.23
337,809.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
247,708.34
3,254,954.16
141,977.61
42,593.28
99,384.33
9,938.43
89,445.90
441,254.63
76,895.65
161,210.73
488,924.80
133,232.01
193,614.22
243,973.48
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
241,666.67
2,580,025.76
126,686.15
38,005.84
88,680.30
8,868.03
79,812.27
534,596.96
93,162.03
195,313.00
592,351.20
161,415.70
234,571.08
295,583.25
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
235,625.01
2,941,871.80
30,443.50
9,133.05
21,310.45
2,131.05
19,179.41
610,967.95
106,470.90
223,214.86
676,972.80
184,475.09
268,081.23
337,809.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
229,583.34
3,236,829.16
160,102.61
48,030.78
112,071.83
11,207.18
100,864.64
814,623.94
141,961.20
297,619.81
902,630.40
245,966.78
357,441.64
450,412.57
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
223,541.67
4,033,451.58
495,790.79
148,737.24
347,053.55
34,705.36
312,348.20
6,716,404.64
1,170,440.49
2,453,813.32
7,441,999.60
2,027,944.89
2,947,031.84
3,713,557.80
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
3,081,250.05
36,743,485.55
599,174.18
179,752.26
419,421.93
41,942.19
377,479.74
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 83
YEAR 3
JAN
FEB
MAR
APR
MAY
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
391,783.20
68,274.46
143,136.53
434,108.81
118,294.65
171,907.09
216,620.30
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
217,500.01
2,360,878.61
182,596.11
54,778.83
127,817.28
12,781.73
115,035.55
457,080.40
79,653.54
166,992.61
506,460.28
138,010.43
200,558.27
252,723.68
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
211,458.34
2,612,191.12
70,861.53
21,258.46
49,603.07
4,960.31
44,642.77
535,437.04
93,308.43
195,619.92
593,282.04
161,669.36
234,939.69
296,047.74
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
205,416.67
2,914,974.46
62,011.63
18,603.49
43,408.14
4,340.81
39,067.33
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
199,375.01
3,114,816.13
152,607.62
45,782.29
106,825.34
10,682.53
96,142.80
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
193,333.34
3,108,774.46
158,649.29
47,594.79
111,054.50
11,105.45
99,949.05
JUN
JUL
AUG
SEPT
OCT
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
652,972.00
113,790.77
238,560.88
723,514.68
197,157.75
286,511.81
361,033.83
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
187,291.67
3,360,086.97
270,383.87
81,115.16
189,268.71
18,926.87
170,341.84
587,674.80
102,411.69
214,704.79
651,163.21
177,441.98
257,860.63
324,930.44
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
181,250.01
3,096,691.13
170,732.62
51,219.79
119,512.84
11,951.28
107,561.55
626,853.12
109,239.14
229,018.44
694,574.09
189,271.44
275,051.34
346,592.47
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
175,208.34
3,245,061.97
240,190.04
72,057.01
168,133.03
16,813.30
151,319.72
452,727.25
78,894.93
165,402.21
501,636.84
136,696.04
198,648.19
250,316.79
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
169,166.67
2,552,742.51
35,616.06
10,684.82
24,931.24
2,493.12
22,438.12
548,496.48
95,584.25
200,391.14
607,752.33
165,612.51
240,669.92
303,268.41
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
163,125.01
2,924,153.63
125,441.88
37,632.56
87,809.31
8,780.93
79,028.38
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
626,853.12
109,239.14
229,018.44
694,574.09
189,271.44
275,051.34
346,592.47
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
157,083.34
3,226,936.97
258,315.04
77,494.51
180,820.53
18,082.05
162,738.47
835,804.16
145,652.19
305,357.92
926,098.79
252,361.92
366,735.12
462,123.30
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
151,041.68
4,044,428.65
602,574.02
180,772.21
421,801.81
42,180.18
379,621.63
6,891,031.16
1,200,871.94
2,517,612.46
7,635,491.59
2,080,671.46
3,023,654.67
3,810,110.30
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
2,211,250.09
36,561,736.59
1,751,832.30
525,549.69
1,226,282.61
122,628.26
1,103,654.35
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 84
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
403,144.91
70,254.42
147,287.49
446,697.96
121,725.20
176,892.39
222,902.28
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
145,000.01
2,333,158.24
91,705.55
27,511.66
64,193.88
6,419.39
57,774.49
470,335.73
81,963.49
171,835.40
521,147.62
142,012.73
206,374.46
260,052.66
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
138,958.34
2,591,934.02
23,094.13
6,928.24
16,165.89
1,616.59
14,549.30
550,964.71
96,014.38
201,292.90
610,487.22
166,357.77
241,752.94
304,633.12
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
132,916.68
2,903,673.28
159,645.40
47,893.62
111,751.78
11,175.18
100,576.60
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
126,875.01
3,109,485.57
252,693.47
75,808.04
176,885.43
17,688.54
159,196.89
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
120,833.34
3,103,443.90
258,735.14
77,620.54
181,114.60
18,111.46
163,003.14
671,908.19
117,090.70
245,479.14
744,496.61
202,875.33
294,820.66
371,503.81
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
114,791.68
3,362,219.68
373,534.81
112,060.44
261,474.37
26,147.44
235,326.93
604,717.37
105,381.63
220,931.23
670,046.95
182,587.79
265,338.59
334,353.43
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
108,750.01
3,091,360.57
270,818.47
81,245.54
189,572.93
18,957.29
170,615.64
645,031.86
112,407.08
235,659.98
714,716.74
194,760.31
283,027.83
356,643.65
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
102,708.34
3,244,209.37
342,114.94
102,634.48
239,480.46
23,948.05
215,532.41
465,856.34
81,182.89
170,198.87
516,184.31
140,660.23
204,408.99
257,575.97
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
96,666.68
2,531,987.86
58,135.26
17,440.58
40,694.68
4,069.47
36,625.21
564,402.88
98,356.19
206,202.48
625,377.15
170,415.27
247,649.35
312,063.20
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
90,625.01
2,914,345.11
223,688.67
67,106.60
156,582.07
15,658.21
140,923.86
645,031.86
112,407.08
235,659.98
714,716.74
194,760.31
283,027.83
356,643.65
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
84,583.34
3,226,084.37
360,239.94
108,071.98
252,167.96
25,216.80
226,951.16
860,042.48
149,876.10
314,213.30
952,955.66
259,680.42
377,370.44
475,524.87
161,000.00
5,750.00
1,150.00
66,359.68
805.00
1,840.00
4,123.90
358,225.00
78,541.68
4,067,458.52
714,307.23
214,292.17
500,015.06
50,001.51
450,013.55
7,090,871.06
1,235,697.23
2,590,623.23
7,856,920.85
2,141,010.93
3,111,340.65
3,920,603.50
1,932,000.00
69,000.00
13,800.00
796,316.12
9,660.00
22,080.00
49,486.80
4,298,700.00
1,341,250.12
36,479,360.49
2,945,301.89
883,590.57
2,061,711.33
206,171.13
1,855,540.19
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 85
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
417,658.13
72,783.58
152,589.84
462,779.09
126,107.30
183,260.52
230,926.77
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
72,500.01
2,248,350.91
73,794.08
22,138.22
51,655.86
5,165.59
46,490.27
487,267.82
84,914.18
178,021.47
539,908.94
147,125.19
213,803.94
269,414.56
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,516,660.12
192,509.04
57,752.71
134,756.33
13,475.63
121,280.70
570,799.44
99,470.89
208,539.44
632,464.76
172,346.65
250,456.04
315,599.91
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
60,416.68
2,839,839.49
333,758.66
100,127.60
233,631.06
23,363.11
210,267.96
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
54,375.01
3,053,278.52
429,938.96
128,981.69
300,957.27
30,095.73
270,861.55
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
48,333.35
3,047,236.86
435,980.63
130,794.19
305,186.44
30,518.64
274,667.80
696,096.88
121,305.97
254,316.39
771,298.48
210,178.84
305,434.20
384,877.94
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
42,291.68
3,315,546.06
554,695.59
166,408.68
388,286.91
38,828.69
349,458.22
626,487.19
109,175.37
228,884.75
694,168.64
189,160.95
274,890.78
346,390.15
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
36,250.01
3,035,153.53
448,063.96
134,419.19
313,644.77
31,364.48
282,280.30
668,253.01
116,453.73
244,143.74
740,446.54
201,771.68
293,216.83
369,482.83
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
30,208.35
3,193,722.38
521,709.60
156,512.88
365,196.72
36,519.67
328,677.05
482,627.17
84,105.47
176,326.03
534,766.95
145,723.99
211,767.71
266,848.71
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
24,166.68
2,456,078.39
227,289.15
68,186.75
159,102.41
15,910.24
143,192.17
584,721.38
101,897.01
213,625.77
647,890.73
176,550.22
256,564.73
323,297.47
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
18,125.01
2,852,418.00
398,584.98
119,575.50
279,009.49
27,900.95
251,108.54
668,253.01
116,453.73
244,143.74
740,446.54
201,771.68
293,216.83
369,482.83
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
12,083.35
3,175,597.38
539,834.60
161,950.38
377,884.22
37,788.42
340,095.80
891,004.01
155,271.64
325,524.98
987,262.06
269,028.91
390,955.78
492,643.77
140,000.00
5,000.00
1,000.00
66,359.68
700.00
1,600.00
3,586.00
311,500.00
6,041.68
4,047,478.50
906,430.81
271,929.24
634,501.57
63,450.16
571,051.41
7,346,142.42
1,280,182.33
2,683,885.66
8,139,770.00
2,218,087.32
3,223,348.92
4,061,745.23
1,680,000.00
60,000.00
12,000.00
796,316.12
8,400.00
19,200.00
43,032.00
3,738,000.00
471,250.16
35,781,360.15
5,062,590.08
1,518,777.02
3,543,813.05
354,381.31
3,189,431.75
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 86
Interest Increase 5%
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
380,625.00
2,182,235.07
- 104,855.07
- 104,855.07
- 104,855.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
374,281.25
2,389,311.32
34,298.68
10,289.60
24,009.08
2,400.91
21,608.17
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
367,937.50
2,639,071.57
200,014.43
60,004.33
140,010.10
14,001.01
126,009.09
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
361,593.75
2,803,463.82
312,606.18
93,781.85
218,824.33
21,882.43
196,941.90
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
355,250.00
2,797,120.07
318,949.93
95,684.98
223,264.95
22,326.50
200,938.46
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
348,906.25
3,004,196.32
458,103.68
137,431.10
320,672.58
32,067.26
288,605.32
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
342,562.50
2,784,432.57
331,637.43
99,491.23
232,146.20
23,214.62
208,931.58
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
336,218.75
2,906,140.82
417,667.18
125,300.15
292,367.03
29,236.70
263,130.32
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
329,875.00
2,330,677.07
69,850.93
20,955.28
48,895.65
4,889.57
44,006.09
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
323,531.25
2,637,349.32
270,982.68
81,294.80
189,687.88
18,968.79
170,719.09
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
317,187.50
2,887,109.57
436,698.43
131,009.53
305,688.90
30,568.89
275,120.01
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
310,843.75
3,563,709.82
868,034.18
260,410.25
607,623.93
60,762.39
546,861.53
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,148,812.52
32,924,817.32
3,613,988.68
1,115,653.12
2,498,335.56
260,319.06
2,238,016.50
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 87
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
304,500.00
2,134,281.51
11,199.15
3,359.74
7,839.40
783.94
7,055.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
298,156.25
2,346,053.00
130,876.42
39,262.93
91,613.49
9,161.35
82,452.14
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
291,812.50
2,601,447.54
300,098.35
90,029.51
210,068.85
21,006.88
189,061.96
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
285,468.75
2,769,595.98
415,027.56
124,508.27
290,519.29
29,051.93
261,467.36
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
279,125.00
2,763,252.23
421,371.31
126,411.39
294,959.92
29,495.99
265,463.92
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
272,781.25
2,975,023.72
563,446.88
169,034.06
394,412.82
39,441.28
354,971.53
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
266,437.50
2,750,564.73
434,058.81
130,217.64
303,841.17
30,384.12
273,457.05
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
260,093.75
2,875,090.13
521,841.65
156,552.50
365,289.16
36,528.92
328,760.24
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
253,750.01
2,287,105.74
166,233.88
49,870.16
116,363.72
11,636.37
104,727.34
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
247,406.26
2,600,664.34
371,650.97
111,495.29
260,155.68
26,015.57
234,140.11
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
241,062.51
2,856,058.88
540,872.90
162,261.87
378,611.03
37,861.10
340,749.93
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
234,718.76
3,547,683.89
981,558.47
294,467.54
687,090.93
68,709.09
618,381.84
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,235,312.55
32,506,821.68
4,835,838.05
1,450,751.42
3,385,086.64
338,508.66
3,046,577.97
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 88
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC
Total
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
228,375.01
2,092,182.49
86,100.01
25,830.00
60,270.01
6,027.00
54,243.01
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
222,031.26
2,309,624.98
231,704.61
69,511.38
162,193.23
16,219.32
145,973.90
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
215,687.51
2,571,824.71
405,161.37
121,548.41
283,612.96
28,361.30
255,251.67
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
209,343.76
2,744,509.95
522,913.80
156,874.14
366,039.66
36,603.97
329,435.70
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
203,000.01
2,738,166.20
529,257.55
158,777.27
370,480.29
37,048.03
333,432.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
196,656.26
2,955,608.69
674,862.15
202,458.64
472,403.50
47,240.35
425,163.15
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
190,312.51
2,725,478.70
541,945.05
162,583.52
379,361.54
37,936.15
341,425.38
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
183,968.76
2,853,406.69
631,845.31
189,553.59
442,291.72
44,229.17
398,062.55
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
177,625.01
2,250,299.65
266,826.80
80,048.04
186,778.76
18,677.88
168,100.88
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
171,281.26
2,572,175.71
477,419.79
143,225.94
334,193.85
33,419.39
300,774.47
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
164,937.51
2,834,375.44
650,876.56
195,262.97
455,613.59
45,561.36
410,052.23
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
158,593.76
3,544,147.65
1,102,855.02
330,856.51
771,998.51
77,199.85
694,798.66
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,321,812.59
32,191,800.85
6,121,768.03
1,836,530.41
4,285,237.62
428,523.76
3,856,713.86
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 89
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,250.01
2,054,996.30
186,456.40
55,936.92
130,519.48
13,051.95
117,467.53
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,906.26
2,278,928.59
336,099.56
100,829.87
235,269.69
23,526.97
211,742.72
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
139,562.51
2,548,916.08
514,402.60
154,320.78
360,081.82
36,008.18
324,073.64
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
133,218.76
2,726,793.16
635,385.88
190,615.76
444,770.12
44,477.01
400,293.10
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,875.01
2,720,449.41
641,729.63
192,518.89
449,210.74
44,921.07
404,289.67
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
120,531.26
2,944,381.70
791,372.79
237,411.84
553,960.95
55,396.10
498,564.86
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
114,187.51
2,707,761.91
654,417.13
196,325.14
458,091.99
45,809.20
412,282.79
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
107,843.76
2,839,583.78
746,740.53
224,022.16
522,718.37
52,271.84
470,446.53
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
101,500.01
2,219,170.60
370,952.51
111,285.75
259,666.76
25,966.68
233,700.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
95,156.26
2,550,565.04
587,468.73
176,240.62
411,228.11
41,122.81
370,105.30
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
88,812.51
2,820,552.53
765,771.78
229,731.53
536,040.24
53,604.02
482,436.22
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
82,468.76
3,551,092.10
1,230,673.64
369,202.09
861,471.55
86,147.16
775,324.40
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,408,312.63
31,963,191.21
7,461,471.18
2,238,441.35
5,223,029.82
522,302.98
4,700,726.84
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
Revenues
form buffet
from red lable
from black lable
from champagne
from wine Australia
from wine France '72
from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 90
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
76,125.01
2,028,610.93
293,534.07
88,060.22
205,473.85
20,547.38
184,926.46
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
69,781.26
2,260,833.15
448,336.01
134,500.80
313,835.20
31,383.52
282,451.68
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
63,437.51
2,540,768.57
632,829.58
189,848.88
442,980.71
44,298.07
398,682.64
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
57,093.76
2,725,277.60
757,939.89
227,381.97
530,557.92
53,055.79
477,502.13
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
50,750.01
2,718,933.85
764,283.64
229,285.09
534,998.55
53,499.85
481,498.69
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
44,406.26
2,951,156.07
919,085.58
275,725.67
643,359.90
64,335.99
579,023.91
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
38,062.51
2,706,246.35
776,971.14
233,091.34
543,879.80
54,387.98
489,491.82
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
31,718.76
2,843,042.19
872,389.80
261,716.94
610,672.86
61,067.29
549,605.57
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
25,375.01
2,200,522.50
482,845.04
144,853.51
337,991.53
33,799.15
304,192.38
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
19,031.26
2,544,075.52
706,927.47
212,078.24
494,849.23
49,484.92
445,364.31
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
12,687.51
2,824,010.94
891,421.05
267,426.31
623,994.73
62,399.47
561,595.26
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,343.76
3,581,078.30
1,372,831.01
411,849.30
960,981.71
96,098.17
864,883.54
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
494,812.66
31,924,555.96
8,919,394.26
2,675,818.28
6,243,575.99
624,357.60
5,619,218.39
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 91
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
398,750.00
2,200,360.07
- 122,980.07
- 122,980.07
- 122,980.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
392,104.17
2,407,134.23
16,475.77
4,942.73
11,533.04
1,153.30
10,379.73
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
385,458.33
2,656,592.40
182,493.60
54,748.08
127,745.52
12,774.55
114,970.97
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
378,812.50
2,820,682.57
295,387.43
88,616.23
206,771.20
20,677.12
186,094.08
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
372,166.67
2,814,036.73
302,033.27
90,609.98
211,423.29
21,142.33
190,280.96
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
365,520.83
3,020,810.90
441,489.10
132,446.73
309,042.37
30,904.24
278,138.13
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
358,875.00
2,800,745.07
315,324.93
94,597.48
220,727.45
22,072.75
198,654.71
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
352,229.17
2,922,151.24
401,656.76
120,497.03
281,159.74
28,115.97
253,043.76
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
345,583.34
2,346,385.40
54,142.60
16,242.78
37,899.82
3,789.98
34,109.84
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
338,937.50
2,652,755.57
255,576.43
76,672.93
178,903.50
17,890.35
161,013.15
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
332,291.67
2,902,213.74
421,594.26
126,478.28
295,115.98
29,511.60
265,604.39
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
325,645.84
3,578,511.90
853,232.10
255,969.63
597,262.47
59,726.25
537,536.22
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,346,375.02
33,122,379.82
3,416,426.18
1,061,821.87
2,354,604.31
247,758.44
2,106,845.87
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 92
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
319,000.00
2,148,781.51
25,699.15
7,709.74
17,989.40
1,798.94
16,190.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
312,354.17
2,360,250.92
116,678.50
35,003.55
81,674.95
8,167.50
73,507.46
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
305,708.34
2,615,343.37
286,202.52
85,860.76
200,341.76
20,034.18
180,307.59
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
299,062.50
2,783,189.73
401,433.81
120,430.14
281,003.67
28,100.37
252,903.30
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
292,416.67
2,776,543.90
408,079.64
122,423.89
285,655.75
28,565.57
257,090.17
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
285,770.84
2,988,013.30
550,457.30
165,137.19
385,320.11
38,532.01
346,788.10
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
279,125.00
2,763,252.23
421,371.31
126,411.39
294,959.92
29,495.99
265,463.92
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
272,479.17
2,887,475.54
509,456.23
152,836.87
356,619.36
35,661.94
320,957.43
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
265,833.34
2,299,189.07
154,150.55
46,245.16
107,905.38
10,790.54
97,114.84
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
259,187.51
2,612,445.59
359,869.72
107,960.91
251,908.80
25,190.88
226,717.92
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
252,541.67
2,867,538.04
529,393.73
158,818.12
370,575.61
37,057.56
333,518.05
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
245,895.84
3,558,860.98
970,381.39
291,114.42
679,266.97
67,926.70
611,340.28
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,389,375.06
32,660,884.18
4,681,775.55
1,404,532.66
3,277,242.88
327,724.29
2,949,518.60
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 93
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
239,250.01
2,103,057.49
75,225.01
22,567.50
52,657.51
5,265.75
47,391.76
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
232,604.17
2,320,197.89
221,131.69
66,339.51
154,792.18
15,479.22
139,312.97
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
225,958.34
2,582,095.54
394,890.54
118,467.16
276,423.38
27,642.34
248,781.04
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
219,312.51
2,754,478.70
512,945.05
153,883.52
359,061.54
35,906.15
323,155.38
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
212,666.67
2,747,832.87
519,590.89
155,877.27
363,713.62
36,371.36
327,342.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
206,020.84
2,964,973.27
665,497.57
199,649.27
465,848.30
46,584.83
419,263.47
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
199,375.01
2,734,541.20
532,882.55
159,864.77
373,017.79
37,301.78
335,716.01
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
192,729.17
2,862,167.11
623,084.89
186,925.47
436,159.42
43,615.94
392,543.48
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
186,083.34
2,258,757.98
258,368.47
77,510.54
180,857.93
18,085.79
162,772.13
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
179,437.51
2,580,331.96
469,263.54
140,779.06
328,484.48
32,848.45
295,636.03
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
172,791.68
2,842,229.61
643,022.39
192,906.72
450,115.67
45,011.57
405,104.11
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
166,145.84
3,551,699.73
1,095,302.94
328,590.88
766,712.06
76,671.21
690,040.85
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,432,375.09
32,302,363.36
6,011,205.53
1,803,361.66
4,207,843.87
420,784.39
3,787,059.48
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 94
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
159,500.01
2,062,246.30
179,206.40
53,761.92
125,444.48
12,544.45
112,900.03
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,854.18
2,285,876.50
329,151.64
98,745.49
230,406.15
23,040.61
207,365.53
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
146,208.34
2,555,561.91
507,756.77
152,327.03
355,429.74
35,542.97
319,886.76
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
139,562.51
2,733,136.91
629,042.13
188,712.64
440,329.49
44,032.95
396,296.54
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,916.68
2,726,491.08
635,687.96
190,706.39
444,981.57
44,498.16
400,483.42
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
126,270.84
2,950,121.28
785,633.21
235,689.96
549,943.25
54,994.32
494,948.92
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
119,625.01
2,713,199.41
648,979.63
194,693.89
454,285.74
45,428.57
408,857.17
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
112,979.18
2,844,719.20
741,605.11
222,481.53
519,123.58
51,912.36
467,211.22
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
106,333.35
2,224,003.94
366,119.18
109,835.75
256,283.42
25,628.34
230,655.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
99,687.51
2,555,096.29
582,937.48
174,881.24
408,056.24
40,805.62
367,250.61
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
93,041.68
2,824,781.70
761,542.61
228,462.78
533,079.83
53,307.98
479,771.84
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
86,395.85
3,555,019.19
1,226,746.56
368,023.97
858,722.59
85,872.26
772,850.33
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,475,375.13
32,030,253.71
7,394,408.67
2,218,322.60
5,176,086.07
517,608.61
4,658,477.46
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 95
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
79,750.01
2,032,235.93
289,909.06
86,972.72
202,936.35
20,293.63
182,642.71
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
73,104.18
2,264,156.07
445,013.09
133,503.93
311,509.16
31,150.92
280,358.25
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
66,458.35
2,543,789.40
629,808.75
188,942.63
440,866.13
44,086.61
396,779.51
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
59,812.51
2,727,996.35
755,221.14
226,566.34
528,654.80
52,865.48
475,789.32
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
53,166.68
2,721,350.52
761,866.97
228,560.09
533,306.88
53,330.69
479,976.19
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
46,520.85
2,953,270.66
916,970.99
275,091.30
641,879.70
64,187.97
577,691.73
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
39,875.01
2,708,058.85
775,158.64
232,547.59
542,611.04
54,261.10
488,349.94
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
33,229.18
2,844,552.60
870,879.38
261,263.81
609,615.57
60,961.56
548,654.01
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
26,583.35
2,201,730.84
481,636.71
144,491.01
337,145.70
33,714.57
303,431.13
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
19,937.52
2,544,981.77
706,021.22
211,806.37
494,214.85
49,421.49
444,793.37
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
13,291.68
2,824,615.10
890,816.88
267,245.06
623,571.82
62,357.18
561,214.64
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,645.85
3,581,380.39
1,372,528.93
411,758.68
960,770.25
96,077.02
864,693.22
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
518,375.17
31,948,118.47
8,895,831.76
2,668,749.53
6,227,082.23
622,708.22
5,604,374.01
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 96
YEAR 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
899,100.00
87,480.00
154,440.00
432,000.00
117,720.00
171,072.00
215,568.00
2,077,380.00
1,048,950.00
102,060.00
180,180.00
504,000.00
137,340.00
199,584.00
251,496.00
2,423,610.00
1,228,770.00
119,556.00
211,068.00
590,400.00
160,884.00
233,798.40
294,609.60
2,839,086.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,498,500.00
145,800.00
257,400.00
720,000.00
196,200.00
285,120.00
359,280.00
3,462,300.00
1,348,650.00
131,220.00
231,660.00
648,000.00
176,580.00
256,608.00
323,352.00
3,116,070.00
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,038,960.00
101,088.00
178,464.00
499,200.00
136,032.00
197,683.20
249,100.80
2,400,528.00
1,258,740.00
122,472.00
216,216.00
604,800.00
164,808.00
239,500.80
301,795.20
2,908,332.00
324,900.00
56,619.00
118,701.00
360,000.00
98,100.00
142,560.00
179,640.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
416,875.00
2,218,485.07
- 141,105.07
- 141,105.07
- 141,105.07
379,050.00
66,055.50
138,484.50
420,000.00
114,450.00
166,320.00
209,580.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
409,927.08
2,424,957.15
1,347.15
404.15
943.01
94.30
848.70
444,030.00
77,379.30
162,224.70
492,000.00
134,070.00
194,832.00
245,508.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
402,979.17
2,674,113.23
164,972.77
49,491.83
115,480.94
11,548.09
103,932.84
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
396,031.25
2,837,901.32
278,168.68
83,450.60
194,718.08
19,471.81
175,246.27
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
389,083.33
2,830,953.40
285,116.60
85,534.98
199,581.62
19,958.16
179,623.46
541,500.00
94,365.00
197,835.00
600,000.00
163,500.00
237,600.00
299,400.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
382,135.42
3,037,425.48
424,874.52
127,462.35
297,412.16
29,741.22
267,670.94
487,350.00
84,928.50
178,051.50
540,000.00
147,150.00
213,840.00
269,460.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
375,187.50
2,817,057.57
299,012.43
89,703.73
209,308.70
20,930.87
188,377.83
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
368,239.59
2,938,161.65
385,646.35
115,693.90
269,952.44
26,995.24
242,957.20
375,440.00
65,426.40
137,165.60
416,000.00
113,360.00
164,736.00
207,584.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
361,291.67
2,362,093.74
38,434.26
11,530.28
26,903.99
2,690.40
24,213.59
454,860.00
79,266.60
166,181.40
504,000.00
137,340.00
199,584.00
251,496.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
354,343.75
2,668,161.82
240,170.18
72,051.05
168,119.13
16,811.91
151,307.21
NOV
DEC
Total
1,438,560.00
139,968.00
247,104.00
691,200.00
188,352.00
273,715.20
344,908.80
3,323,808.00
1,918,080.00
186,624.00
329,472.00
921,600.00
251,136.00
364,953.60
459,878.40
4,431,744.00
15,814,170.00
1,538,676.00
2,716,428.00
7,598,400.00
2,070,564.00
3,008,966.40
3,791,601.60
36,538,806.00
519,840.00
90,590.40
189,921.60
576,000.00
156,960.00
228,096.00
287,424.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
347,395.84
2,917,317.90
406,490.10
121,947.03
284,543.07
28,454.31
256,088.76
693,120.00
120,787.20
253,228.80
768,000.00
209,280.00
304,128.00
383,232.00
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
340,447.92
3,593,313.99
838,430.01
251,529.00
586,901.01
58,690.10
528,210.91
5,714,630.00
995,865.30
2,087,818.70
6,332,000.00
1,725,470.00
2,507,472.00
3,159,668.00
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
4,543,937.52
33,319,942.32
3,218,863.68
1,007,990.62
2,210,873.06
235,197.81
1,975,675.24
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct materia
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 97
YEAR 2
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
918,880.20
89,404.56
157,837.68
441,504.00
120,309.84
174,835.58
220,310.50
2,123,082.36
1,072,026.90
104,305.32
184,143.96
515,088.00
140,361.48
203,974.85
257,028.91
2,476,929.42
1,255,802.94
122,186.23
215,711.50
603,388.80
164,423.45
238,941.96
301,091.01
2,901,545.89
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,531,467.00
149,007.60
263,062.80
735,840.00
200,516.40
291,392.64
367,184.16
3,538,470.60
1,378,320.30
134,106.84
236,756.52
662,256.00
180,464.76
262,253.38
330,465.74
3,184,623.54
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,061,817.12
103,311.94
182,390.21
510,182.40
139,024.70
202,032.23
254,581.02
2,453,339.62
1,286,432.28
125,166.38
220,972.75
618,105.60
168,433.78
244,769.82
308,434.69
2,972,315.30
332,047.80
57,864.62
121,312.42
367,920.00
100,258.20
145,696.32
183,592.08
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
333,500.00
2,163,281.51
40,199.15
12,059.75
28,139.41
2,813.94
25,325.46
387,389.10
67,508.72
141,531.16
429,240.00
116,967.90
169,979.04
214,190.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
326,552.09
2,374,448.83
102,480.59
30,744.18
71,736.41
7,173.64
64,562.77
453,798.66
79,081.64
165,793.64
502,824.00
137,019.54
199,118.30
250,909.18
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
319,604.17
2,629,239.21
272,306.69
81,692.01
190,614.68
19,061.47
171,553.21
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
312,656.25
2,796,783.48
387,840.06
116,352.02
271,488.04
27,148.80
244,339.24
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
305,708.34
2,789,835.56
394,787.98
118,436.39
276,351.58
27,635.16
248,716.42
553,413.00
96,441.03
202,187.37
613,200.00
167,097.00
242,827.20
305,986.80
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
298,760.42
3,001,002.89
537,467.71
161,240.31
376,227.40
37,622.74
338,604.66
498,071.70
86,796.93
181,968.63
551,880.00
150,387.30
218,544.48
275,388.12
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
291,812.51
2,775,939.73
408,683.81
122,605.14
286,078.67
28,607.87
257,470.80
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
284,864.59
2,899,860.96
497,070.82
149,121.25
347,949.57
34,794.96
313,154.61
383,699.68
66,865.78
140,183.24
425,152.00
115,853.92
168,360.19
212,150.85
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
277,916.67
2,311,272.40
142,067.21
42,620.16
99,447.05
9,944.70
89,502.34
464,866.92
81,010.47
169,837.39
515,088.00
140,361.48
203,974.85
257,028.91
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
270,968.76
2,624,226.84
348,088.47
104,426.54
243,661.93
24,366.19
219,295.73
NOV
DEC
Total
1,470,208.32
143,047.30
252,540.29
706,406.40
192,495.74
279,736.93
352,496.79
3,396,931.78
1,960,277.76
190,729.73
336,720.38
941,875.20
256,660.99
372,982.58
469,995.72
4,529,242.37
16,162,081.74
1,572,526.87
2,776,189.42
7,765,564.80
2,116,116.41
3,075,163.66
3,875,016.84
37,342,659.73
531,276.48
92,583.39
194,099.88
588,672.00
160,413.12
233,114.11
293,747.33
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
264,020.84
2,879,017.21
517,914.57
155,374.37
362,540.20
36,254.02
326,286.18
708,368.64
123,444.52
258,799.83
784,896.00
213,884.16
310,818.82
391,663.10
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
257,072.92
3,570,038.06
959,204.31
287,761.29
671,443.01
67,144.30
604,298.71
5,840,351.86
1,017,774.34
2,133,750.71
6,471,304.00
1,763,430.34
2,562,636.38
3,229,180.70
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
3,543,437.56
32,814,946.69
4,527,713.05
1,358,313.91
3,169,399.13
316,939.91
2,852,459.22
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 98
YEAR 3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
942,771.09
91,729.08
161,941.46
452,983.10
123,437.90
179,381.31
226,038.57
2,178,282.50
1,099,899.60
107,017.26
188,931.70
528,480.29
144,010.88
209,278.19
263,711.66
2,541,329.58
1,288,453.82
125,363.07
221,319.99
619,076.91
168,698.46
245,154.46
308,919.38
2,976,986.09
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,571,285.14
152,881.80
269,902.43
754,971.84
205,729.83
298,968.85
376,730.95
3,630,470.84
1,414,156.63
137,593.62
242,912.19
679,474.66
185,156.84
269,071.96
339,057.85
3,267,423.75
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
1,089,424.37
105,998.05
187,132.35
523,447.14
142,639.35
207,285.07
261,200.12
2,517,126.45
1,319,879.52
128,420.71
226,718.04
634,176.35
172,813.05
251,133.83
316,454.00
3,049,595.50
340,681.04
59,369.10
124,466.54
377,485.92
102,864.91
149,484.42
188,365.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
250,125.01
2,113,932.49
64,350.01
19,305.00
45,045.01
4,504.50
40,540.51
397,461.22
69,263.95
145,210.97
440,400.24
120,009.07
174,398.50
219,759.72
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
243,177.09
2,330,770.81
210,558.77
63,167.63
147,391.14
14,739.11
132,652.03
465,597.43
81,137.77
170,104.28
515,897.42
140,582.05
204,295.38
257,432.81
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
236,229.17
2,592,366.38
384,619.71
115,385.91
269,233.80
26,923.38
242,310.42
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
229,281.26
2,764,447.45
502,976.30
150,892.89
352,083.41
35,208.34
316,875.07
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
222,333.34
2,757,499.53
509,924.22
152,977.27
356,946.95
35,694.70
321,252.26
567,801.74
98,948.50
207,444.24
629,143.20
171,441.52
249,140.71
313,942.46
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
215,385.42
2,974,337.85
656,132.98
196,839.89
459,293.09
45,929.31
413,363.78
511,021.56
89,053.65
186,699.82
566,228.88
154,297.37
224,226.64
282,548.21
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
208,437.51
2,743,603.70
523,820.05
157,146.02
366,674.04
36,667.40
330,006.63
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
201,489.59
2,870,927.53
614,324.48
184,297.34
430,027.13
43,002.71
387,024.42
393,675.87
68,604.29
143,828.01
436,205.95
118,866.12
172,737.56
217,666.77
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
194,541.68
2,267,216.31
249,910.13
74,973.04
174,937.09
17,493.71
157,443.38
476,953.46
83,116.74
174,253.16
528,480.29
144,010.88
209,278.19
263,711.66
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
187,593.76
2,588,488.21
461,107.29
138,332.19
322,775.10
32,277.51
290,497.59
NOV
DEC
Total
1,508,433.74
146,766.53
259,106.34
724,772.97
197,500.63
287,010.09
361,661.71
3,485,252.00
2,011,244.98
195,688.70
345,475.11
966,363.96
263,334.18
382,680.13
482,215.61
4,647,002.67
16,582,295.87
1,613,412.57
2,848,370.34
7,967,469.48
2,171,135.43
3,155,117.92
3,975,767.27
38,313,568.89
545,089.67
94,990.56
199,146.47
603,977.47
164,583.86
239,175.08
301,384.76
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
180,645.84
2,850,083.78
635,168.22
190,550.47
444,617.76
44,461.78
400,155.98
726,786.22
126,654.08
265,528.63
805,303.30
219,445.15
318,900.11
401,846.34
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
173,697.93
3,559,251.82
1,087,750.85
326,325.26
761,425.60
76,142.56
685,283.04
5,992,201.01
1,044,236.47
2,189,228.23
6,639,557.90
1,809,279.53
2,629,264.93
3,313,139.39
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
2,542,937.60
32,412,925.86
5,900,643.02
1,770,192.91
4,130,450.12
413,045.01
3,717,405.10
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 99
YEAR 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
970,111.45
94,389.22
166,637.76
466,119.61
127,017.59
184,583.37
232,593.69
2,241,452.69
1,131,796.69
110,120.76
194,410.72
543,806.22
148,187.19
215,347.26
271,359.30
2,615,028.14
1,325,818.98
128,998.60
227,738.27
637,030.14
173,590.71
252,263.94
317,878.04
3,063,318.68
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,616,852.41
157,315.37
277,729.60
776,866.02
211,695.99
307,638.95
387,656.15
3,735,754.49
1,455,167.17
141,583.83
249,956.64
699,179.42
190,526.39
276,875.05
348,890.53
3,362,179.04
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
1,121,017.67
109,071.99
192,559.19
538,627.11
146,775.89
213,296.34
268,774.93
2,590,123.11
1,358,156.03
132,144.91
233,292.87
652,567.46
177,824.63
258,416.71
325,631.16
3,138,033.77
350,560.79
61,090.80
128,076.07
388,433.01
105,848.00
153,819.47
193,828.07
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
166,750.01
2,069,496.30
171,956.39
51,586.92
120,369.48
12,036.95
108,332.53
408,987.59
71,272.60
149,422.09
453,171.85
123,489.33
179,456.05
226,132.75
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
159,802.09
2,292,824.42
322,203.72
96,661.12
225,542.61
22,554.26
202,988.35
479,099.75
83,490.76
175,037.30
530,858.45
144,658.93
210,219.95
264,898.37
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
152,854.18
2,562,207.75
501,110.93
150,333.28
350,777.65
35,077.77
315,699.89
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
145,906.26
2,739,480.66
622,698.38
186,809.51
435,888.87
43,588.89
392,299.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
138,958.34
2,732,532.74
629,646.30
188,893.89
440,752.41
44,075.24
396,677.17
584,267.99
101,818.00
213,460.12
647,388.35
176,413.33
256,365.79
323,046.79
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
132,010.43
2,955,860.87
779,893.62
233,968.09
545,925.54
54,592.55
491,332.98
525,841.19
91,636.20
192,114.11
582,649.52
158,771.99
230,729.21
290,742.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
125,062.51
2,718,636.91
643,542.13
193,062.64
450,479.49
45,047.95
405,431.54
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
118,114.60
2,849,854.62
736,469.69
220,940.91
515,528.78
51,552.88
463,975.91
405,092.47
70,593.82
147,999.02
448,855.92
122,313.24
177,746.95
223,979.11
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
111,166.68
2,228,837.27
361,285.84
108,385.75
252,900.09
25,290.01
227,610.08
490,785.11
85,527.12
179,306.50
543,806.22
148,187.19
215,347.26
271,359.30
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
104,218.76
2,559,627.54
578,406.23
173,521.87
404,884.36
40,488.44
364,395.93
NOV
DEC
Total
1,552,178.31
151,022.75
266,620.42
745,791.38
203,228.15
295,333.39
372,149.90
3,586,324.31
2,069,571.09
201,363.67
355,493.89
994,388.51
270,970.87
393,777.85
496,199.87
4,781,765.75
17,063,182.45
1,660,201.54
2,930,973.08
8,198,526.10
2,234,098.36
3,246,616.34
4,091,064.52
39,424,662.38
560,897.27
97,745.28
204,921.72
621,492.82
169,356.79
246,111.16
310,124.92
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
97,270.85
2,829,010.87
757,313.44
227,194.03
530,119.41
53,011.94
477,107.47
747,863.03
130,327.04
273,228.96
828,657.09
225,809.06
328,148.21
413,499.89
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
90,322.93
3,558,946.27
1,222,819.48
366,845.84
855,973.63
85,597.36
770,376.27
6,165,974.84
1,074,519.33
2,252,715.85
6,832,105.08
1,861,748.64
2,705,513.61
3,409,220.44
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
1,542,437.64
32,097,316.22
7,327,346.16
2,198,203.85
5,129,142.31
512,914.23
4,616,228.08
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 100
YEAR 5
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
1,005,035.46
97,787.23
172,636.72
482,899.92
131,590.23
191,228.37
240,967.06
2,322,144.99
1,172,541.37
114,085.11
201,409.51
563,383.24
153,521.93
223,099.76
281,128.24
2,709,169.16
1,373,548.46
133,642.55
235,936.85
659,963.22
179,839.98
261,345.44
329,321.65
3,173,598.15
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,675,059.10
162,978.72
287,727.87
804,833.20
219,317.05
318,713.95
401,611.77
3,870,241.65
1,507,553.19
146,680.85
258,955.08
724,349.88
197,385.34
286,842.55
361,450.59
3,483,217.49
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
1,161,374.31
112,998.58
199,491.32
558,017.69
152,059.82
220,975.00
278,450.83
2,683,367.55
1,407,049.64
136,902.13
241,691.41
676,059.89
184,226.32
267,719.72
337,353.88
3,251,002.99
363,180.98
63,290.07
132,686.81
402,416.60
109,658.52
159,356.97
200,805.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
83,375.01
2,035,860.93
286,284.06
85,885.22
200,398.85
20,039.88
180,358.96
423,711.15
73,838.42
154,801.28
469,486.03
127,934.94
185,916.47
234,273.53
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
76,427.10
2,267,478.98
441,690.17
132,507.05
309,183.12
30,918.31
278,264.81
496,347.34
86,496.43
181,338.65
549,969.35
149,866.65
217,787.86
274,434.71
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
69,479.18
2,546,810.24
626,787.92
188,036.38
438,751.54
43,875.15
394,876.39
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
62,531.26
2,730,715.10
752,502.39
225,750.72
526,751.67
52,675.17
474,076.50
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
55,583.35
2,723,767.18
759,450.30
227,835.09
531,615.21
53,161.52
478,453.69
605,301.64
105,483.45
221,144.69
670,694.33
182,764.21
265,594.96
334,676.47
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
48,635.43
2,955,385.24
914,856.41
274,456.92
640,399.49
64,039.95
576,359.54
544,771.47
94,935.11
199,030.22
603,624.90
164,487.79
239,035.46
301,208.83
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
41,687.52
2,709,871.35
773,346.13
232,003.84
541,342.29
54,134.23
487,208.06
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
34,739.60
2,846,063.02
869,368.97
260,810.69
608,558.28
60,855.83
547,702.45
419,675.80
73,135.19
153,326.98
465,014.74
126,716.52
184,145.84
232,042.35
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
27,791.68
2,202,939.17
480,428.37
144,128.51
336,299.86
33,629.99
302,669.88
508,453.37
88,606.10
185,761.54
563,383.24
153,521.93
223,099.76
281,128.24
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
20,843.77
2,545,888.02
705,114.97
211,534.49
493,580.48
49,358.05
444,222.43
NOV
DEC
Total
1,608,056.73
156,459.57
276,218.75
772,639.87
210,544.37
305,965.39
385,547.30
3,715,431.99
2,144,075.65
208,612.77
368,291.67
1,030,186.50
280,725.82
407,953.85
514,063.06
4,953,909.31
17,677,457.01
1,719,968.79
3,036,488.11
8,493,673.04
2,314,525.90
3,363,494.52
4,238,342.85
40,843,950.23
581,089.57
101,264.11
212,298.90
643,866.56
175,453.64
254,971.16
321,289.41
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
13,895.85
2,825,219.27
890,212.71
267,063.81
623,148.90
62,314.89
560,834.01
774,786.09
135,018.82
283,065.20
858,488.75
233,938.18
339,961.54
428,385.88
140,000.00
5,000.00
1,000.00
57,704.07
700.00
1,600.00
3,586.00
311,500.00
6,947.93
3,581,682.47
1,372,226.84
411,668.05
960,558.79
96,055.88
864,502.91
6,387,949.93
1,113,202.02
2,333,813.62
7,078,060.87
1,928,771.59
2,802,912.10
3,531,952.37
1,680,000.00
60,000.00
12,000.00
692,448.80
8,400.00
19,200.00
43,032.00
3,738,000.00
541,937.68
31,971,680.98
8,872,269.25
2,661,680.77
6,210,588.47
621,058.85
5,589,529.63
Revenues
Revenues form buffet
Revenues from red lable
Revenues from black lable
Revenues from champagne
Revenues from wine Australia
Revenues from wine France '72
Revenues from wine France '55
Total Revenues
Expenses
Direct material
Food
Red Lable
Black lable
Champagne
Wine Australia
Wine France '72
Wine France '55
Building rent Expense
Electricity
Water supply
Depreciation Expense
Internet Expense
Telephone Expense
Supplies Expense
Salaries Expense
Interest Expense
Total Expenses
Earning before taxes
Taxes
Net Income
Dividend
Retained Earnings
P a g e | 101
Chapter 9
Conclusion
This project is possible because the Sky-raspado earns revenue more than
expenses and the net income is able to pay debt and the remaining becomes
dividend for the investors as he/she required.
Besides, the firm managed to cover all the debt within five years as planned. In
addition, the firm has its strength to compete with both direct and indirect
competitors and able to use pull strategy to motivate the demand. In concluding,
this project is feasible and can be use in actual time.
P a g e | 102
Members
1
2
3
4
5
6
7
8
5131205094
5131203035
5131203047
5131203153
5131203191
5131205069
5131205118
5131205204
Miss.Junthawawnkorn Noi-inta
Mr.Panupong Jomharn
Mr.VItad Jitsakorn
Mr.Suwatchai Bualert
Mr.Anucha Putippayawongya
Miss.Pitchanee Sanpachanyasatit
Miss.Natthaporn Khamyod
Miss.Apatcharin Pimraksa
P a g e | 103
References
http://bangkok.onlineinfonetwork.com/th/index.php/travel-news-a-articles.html
http://www.marketingoops.com/reports/behaviors/eat-out-behavior/
http://fic.nfi.or.th/th/foodinsight/view.asp?ItemID=64
http://www.smebank.co.th/detail_pr.php?news_id=294
http://www.manager.co.th/daily/viewnews.aspx?NewsID=9550000010027
http://www.thaismefranchise.com/?p=9079
http://service.nso.go.th/nso/nsopublish/service/survey/rep_older50.pdf
http://203.155.220.118/info/NowBMA/frame.asp
http://www.thairestaurantbusinessplan.com/ (GRR)
http://www.ddproperty.com
http://www.nso.go.th
http://www.abacpoll.au.edu/flash/2552/hotpoll080452_g.swf
http://www.kaew9.com/catalog.php
http://www.indexlivingmall.com/index.php
P a g e | 104
Appendix
P a g e | 105
The Industry
Restaurant industry sales are expected to reach a record $604 billion and post
positive growth in 2011 after a three-year period of negative real sales growth,
according to National Restaurant Association. The Associations 2011
Restaurant Industry Forecast projects an industry sales increase of 3.6 percent
over 2010 sales, which equals 1.1 percent in real (inflation-adjusted) terms. The
Industry is tied directly to the health of the U.S. Economy and consumer
disposable income. The CBO anticipates that the current recession, which
started in December 2007, ended in the second quarter of 2009, making it the
longest recession since World War II. . U.S. economic growth during 2010
came in at a 2.9% rate after inflation, the strongest performance of the past five
years. Such growth compares to a 2.6% real rate of decline during 2009, the
depths of the recession. The swing in performance from 2009 to 2010 was the
widest since 1983, a period of 27 years. The increase in real GDP in 2010
primarily reflected positive contributions from private inventory investment,
exports, personal consumption expenditures (PCE), nonresidential fixed
P a g e | 106
P a g e | 107
P a g e | 108
P a g e | 109
P a g e | 110
assumptions into the QuickPlan five year forecasting template using your
computer's spreadsheet program. You will immediately have five years
projected month to month operating budgets, income statements, balance sheets,
cash flow analysis and key financial ratios. Once you have finished editing,
print your plan and simply insert it into the three ring binder included, indexing
it according to the pre-labeled inserts.
QuickPlan Thai Business Plan software includes a complete 10 page
Employee Manual covering descriptions, wage policy, performance appraisals,
etc., a 25 page Operations Manual including job descriptions, and now includes
a 20 page Bar Tender/ Bar-back operations manual and par daily liquor
inventory control if you are going to serve liquor. It includes hard copy and
software for you to edit into your own. Then simply insert your copy into the
three ring binder and organize it with the pre-labeled index included. The
Complete plan consists of a hard copy and software files of the following;
P a g e | 111
P a g e | 112
P a g e | 113
P a g e | 114
P a g e | 115