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Table of contents
Page
Preface 1
Executive Summary
Chapter 1: Introduction
Background and Significance of the Project 3
Project Objective 4
Activities time fame 5
Chapter 2 Industry Profile
Nature of industry 6
Marketing analysis 10
Vision 11
Mission 12
Strategy of the company 12
Chapter 3: Market Feasibility Study
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Chapter 6: Administration
Indirect cost 48Direct cost 49
Chapter 7: Finance
Payback period 50
Chapter 8: Risk management
External risk 53Internal risk 54
Uncertainly index cost 56
Chapter 9: Conclusion 101
APPENDIX
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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.
The content of the report consists of introduction, industry profile, market
feasibility study, technical feasibility study, financial analysis, risk management
and summery. We are hoping that our report will be useful to anybody who is
interested. If there are any mistake in this report we are deepest apologize
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Executive summary
The company’s project is SKY-Raspado Restaurant. we are greatly to
present a new type of free roof buffet and bar restaurant to satisfy the customers
in Bangkok with unforgettable 360o views in Bangkok due to greatest service
that come along with the preciously quality of all selected meals.
In preconception, the Sky-Raspado has the concept to positioning its self as the
most romantic dining buffet place with the free roof atmosphere that decorated
base on Ancient Greek style mixed up with the luxury Spanish style. The
customers can sense the feeling of perfect dining restaurant with romantic
instruments music along with the high quality of meals with the acceptableprice. The purpose of choosing Bangkok as the destination to lunch the business
is that there have the potential customers due to several of biological factors
which people have more choices to find the most appropriated thing to their
demand. According to the company survey, we figured out that the number of
restaurant has been increasing every year so the demands are. Besides, Bangkok
i th t f Th il d hi h ll b i d d d th hi h
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Chapter 1
Background and Significance of the Project
The sky restaurant is a good choice that appropriate to who want far away
from repetitious old dining style or congestion of restaurant. Sky restaurant is a
new 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/eat-
t b h i /) Thi i d t it f t t b i i
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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
Th i l d
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- Know and understand about competition and several customer
behavior of restaurant industry in Bangkok.
- Get to know about finance use to the business for reduce investment
risk.
- Know about how to connect with other business that related with
restaurant and bar industry.
- Get to know about management structure and system of operation
before doing the business.
- Know in world widely and accept in generally.
Activities/Time Frame
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Chapter 2
Nature of Industry
The buffet table originates from the Brännvinsbord - 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.
Smörgåsbord became internationally known as Smorgasbord at the 1939 New
Y k W ld' hibi i h S d h d i f h i
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first revived at the fashionable court of Burgundy and adopted in France.
The Baroque displays of silver and gold that were affected by Louis XIV of
France were immortalized in paintings by Alexander-François Desportes and
others, before Louis' plate and his silver furniture had to be sent to the mint to
pay for the wars at the end of his reign.
During the 18th century more subtle demonstrations of solvency were preferred.A buffet was revived in England and France at the end of the century, when new
ideals of privacy made a modicum of self-service at breakfast-time appealing,
even among those who could have had a footman behind each chair. In The
Cabinet Dictionary of 1803 Thomas Sheraton gave a neoclassical design and
observed that "a buffet may, with some propriety, be restored to modern use,
and prove ornamental to a modern breakfast-room, answering as the china
cabinet repository of a tea equipage"
In 1922 housekeeping book entitled How to prepare and Serve a Meal, Lillian
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Beverages: punch, coffee, chocolate (poured from urn, or filled cups
brought from pantry on tray); hot entrées of various sorts (served from
chafing dish or platter) preceded by hot bouillon; cold entrées, salads,
lobster, potatoes, chicken, shrimp, with heavy dressings; hot rolls, wafer-
cut sandwiches (lettuce, tomato, deviled ham, etc.); small cakes, frozen
creams and ices.
The informal luncheon at small tables calls for service by a number of
maids; hence the ―buffet‖ plan is preferable.
The "all-you-can-eat" buffet has been ascribed to Herb Macdonald, a
hotel manager in Minneapolis, Minnesota who introduced the idea in
1946. In his 1965 novel The Muses of Ruin, William Pearson wrote,
of the buffet:
At midnight every self-respecting casino premières its buffet — the eighth
wonder of the world, the one true art form this androgynous harlot of
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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:
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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.
• Product and service
The product line available along with restaurant buffet service is that
the company is also providing wines, champagne, beers and whisky with
the variable prices in order to expand the gab of potential customers as
some are counted in elastic demand and some are inelastic demand.
Moreover, there are also additional meals available in menu list order for
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be established. Networks can be modeled from factory to the consumer,
taking into account all the key cost and service
• 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.
• Marketing and Distribution Costs
For the marketing and distribution cost, the company will have to pay
the marketing cost caused by the multiple types of advertisement
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Mission of the company
In order to reach the goal, the firm is continually improving the service and
product as a main factor. The firm plans on improve the entire organization
since the bottom up to the top. The company is focuses on recruiting qualified
workers to work under the most appropriate department. Also, the firm will
keep on doing the research and development to evaluate the current
performance according to the quality of food and service due to attempted on
improving the entire company based on our research.
Strategy of the company
Corporal level
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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,
i d h i d h i
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• The company ensures that functional strategies mesh with business-level
strategies and the overall corporate-level strategy.
• We support the development of the quality of the language of the hostess
and waitress.
• We encourage our employees have to study the use of languages other
than English.
• We have insurance for our employees because people who work on the
building.
• The quality of the work of two times per month to encourage employees
to take work.
• The system of brotherhood in the organization.
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Chapter 3
Market feasibility study
General Environmental Analysis
Companies to effectively compete in the analysis of the industry its specificto be taken. This is done so that the company has adscription of elements in a
society that has a direct impact on the industry and the direction managers need
to implement appropriate strategies for survival. This study is commonly
referred to as a general environmental analysis primarily consists. The main
factor is the political / legal, economic, social, cultural and technological. These
four parts are described. Environmental factors the company must understand to
effectively compete in specific markets.
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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
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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
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coupled with a seductive selection of the finest vintages, beverages, cocktails
and appetizers in Bangkok.
Product
-
Product of Sirocco Skybar are foods is mediterranean-style dishes suchas Seafood bisque, Wagyu beef burger with seared foie gras, And Sky
Bar serves drinks and cocktails.
Price
- The price of foods in sirocco restaurant it’s varying because it sells many
foods the price depends on each type of product in a period of time
Place
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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
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Brand loyalty: Consumers are less loyal to the brand because
the product is no different
Absolute cost advantages: Costs for businesses are variable costs make
entrepreneurs cannot operate cost to low than competitor every year.
- Rivalry among Established Firms
Competition in the restaurant business is more violence because
entrepreneurs both small and large are making the Tournament format
to changing. Change in consumer behavior from cooking at home to eating out,demand for goods and services has increased and competition in the restaurant
business has changed from competing product to compete different aspect
and packaging including the promotion of a sale, because now product can
be copied easily and dissemination of knowledge and production methods.
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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 10000-
50000. 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 because our restaurant is buffer restaurant we see the
opportunity to crate the relationship with them by carte good service, good taste
and good atmosphere.
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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
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YEAR 2
Advertising JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Billboard 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 600,000
Leaflet 12,570 12,570 12,570 12,570 12,570 12,570 75,420
675,420
YEAR 3 Advertising JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Billboard 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 600,000
Leaflet 12,570 12,570 12,570 12,570 50,280
650,280
YEAR 4
Advertising JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Billboard - - - - - - - - - - - - -
Leaflet 12,570 12,570 12,570 12,570 50,280
50,280
YEAR 5
Advertising JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Billboard - - - - - - - - - - - - -
Leaflet 12,570 12,570 12,570 12,570 50,280
50,280
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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
Billboard Ram-in-thra expressway : http://www.sign4ad.com/mod/sign/sign.php?id_sign=85
Leaflet : http://www.ithaiprint.com/16-quick
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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 Bangkok’s Bang Rak district, Sirocco Sky bar is
largest open-air restaurant. By the way we can got the customers from different
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Asset Price Useful life Depreciation Expence
KitchenCerchio Plates 15,800 5 3,160
Floraison Plates 22,900 5 4,580
Golf Plates 18,500 5 3,700
Golf Plates 12,000 5 2,400 FILA Food Storage 2,390 5 478
FONTA Food Storage 2,390 5 478
BELLA CLASSICO Pots & Pans 22,000 5 4,400
ATHENA Pots 9,900 5 1,980
ATHENA PLUS Pots 5,900 5 1,180
CELEBRATE Pans 5,900 5 1,180
BAAS Cutting 5,900 5 1,180
HELPER Cooking Gadget 4,400 5 880
HELPER Cooking Gadget 4,400 5 880
HELPER Cooking Gadget 5,600 5 1,120
PROGRIB 2 Cooking Gadget 4,170 5 834
PROGRIB 2 Cooking Gadget 5,970 5 1,194
PRESTIGE Cutting 7,960 5 1,592
Cooking Accessories 1,980 5 396
Cooking Accessories 4580 5 916
CV921 G Oven 7,950 5 1,590 Spoons soup (Flatware) 43,500 5 8,700
Knives (Flatware) 29,500 5 5,900
Spoons, Forks (Flatware) 36,500 5 7,300
Spoons, Forks (Flatware) 49,500 5 9,900
Table Accessories 18,960 5 3,792
Table Accessories 4,410 5 882
Total 352,960 70,592 5,882.67
DinningroomDinning Set ( 2 sit ) 114,100 5 22,820
Dinning Set ( 4 sit ) 145,300 5 29,060
Dinning Set ( 4 sit ) 143,300 5 28,660
Dinning Set ( 6 sit ) 119,520 5 23,904
Dinning Set ( 6 sit ) 70,200 5 14,040
Total 592,420 118,484 9,873.67
Chapter 4
Investment
4.1 Tool and Equipments and depreciation
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4.2 Office Supplies
Unit Price/Unit Total
Note 12 65.00 780.00
Pen 6 10.00 60.00
Bill 12 45.00 540.00
File 5 58.00 290.00
Siccor 1 65.00 65.00
Hilight Pen 2 26.00 52.00
Paper Machine 1 120.00 120.00Tissue 8 55.00 440.00
Cabage Bag 4 70.00 280.00
Cabage 3 59.00 177.00
Mop 3 138.00 414.00
Bloom 5 20.00 100.00BathroomCleaner 1 65.00 65.00
Floor Cleaner 2 84.00 168.00
Glass Cleaner 1 35.00 35.00
3,586.00
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Map directs to the location
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4.4 Equipment and Tools
Kitchen
Tools 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
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BELLA
CLASSICO Pots
& Pans
4 5,500 22,000
ATHENA Pots 10 990 9,900
ATHENA PLUS Pots 10 590 5,900
CELEBRATE Pans 10 590 5,900
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HELPER CookingGadget
20 280 5,600
PROGRIB 2Cooking Gadget
3 1,390 4,170
PROGRIB 2Cooking Gadget
3 1,990 5,970
PRESTIGE Cutting 4 1,990 7,960
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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
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Dinning Rooms
Dinning Set ( 2 sit ) 7 16,300 114,100
Dinning Set ( 4 sit ) 5 29,060 145,300
Dinning Set ( 4 sit ) 5 28,660 143,300
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Category
LightenChandelier
6 6,990 41,940
Floor Lamp 8 9,900 79,200
Printed Pictures &
Canvas
2 990 1,980
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Printed Pictures &
Canvas
1 990 990
Printed Pictures &
Canvas
1 990 990
CeramicsSculpture
4 395 1,580
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Others Decoration
Items
22 29 638
Others Decoration
Items
5 190 950
Flowers Vases 10 1,290 12,900
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Wine Glasses
Water Glasses 100 72 7,200
Wine Glasses 50 72 3,600
Wine Glasses 20 155 3,100
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Chapter 5
Operation
5.1 wage and salaries
Position people Salary/month Total
Accountant 1 12,000 12,000
General Manager 1 25,000 25,000
Chef 3 30,000 90,000
Chef Assistant 4 15,000 60,000
Bartender 2 15,000 30,000
Waiter 6 10,000 60,000
Receptionist 2 9,000 18,000
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5.2 income statement
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00
Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues from bl ack lable 154,440.00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues from champagne 432,000.00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materiaFood 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00
Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00
Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,164,110.07 2,371,488.40 2,621,550.73 2,786,245.07 2,780,203.40 2,987,581.73 2,768,120.07 2,890,130.40 2,314,968.74 2,621,943.07 2,872,005.40 3,548,907.74 32,727,254.82 Earning before taxes 86,730.07- 52,121.60 217,535.27 329,824.93 335,866.60 474,718.27 347,949.93 433,677.60 85,559.26 286,388.93 451,802.60 882,836.26 3,811,551.18
Taxes - 15,636.48 65,260.58 98,947.48 100,759.98 142,415.48 104,384.98 130,103.28 25,667.78 85,916.68 135,540.78 264,850.88 1,169,484.38
Net Income 86,730.07- 36,485.12 152,274.69 230,877.45 235,106.62 332,302.79 243,564.95 303,574.32 59,891.49 200,472.25 316,261.82 617,985.38 2,642,066.81
Dividend - 3,648.51 15,227.47 23,087.75 23,510.66 33,230.28 24,356.50 30,357.43 5,989.15 20,047.23 31,626.18 61,798.54 272,879.69
Retained Earnings 86,730.07- 32,836.61 137,047.22 207,789.71 211,595.96 299,072.51 219,208.46 273,216.89 53,902.34 180,425.03 284,635.64 556,186.85 2,369,187.12
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YEAR 2JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 918,880.20 1,072,026.90 1,255,802.94 1,378,320.30 1,378,320.30 1,531,467.00 1,378,320.30 1,470,208.32 1,061,817.12 1,286,432.28 1,470,208.32 1,960,277.76 16,162,081.74
Revenues from red lable 89,404.56 104,305.32 122,186.23 134,106.84 134,106.84 149,007.60 134,106.84 143,047.30 103,311.94 125,166.38 143,047.30 190,729.73 1,572,526.87
Revenues from b lack lable 157,837.68 184,143.96 215,711.50 236,756.52 236,756.52 263,062.80 236,756.52 252,540.29 182,390.21 220,972.75 252,540.29 336,720.38 2,776,189.42
Revenues from champagne 441,504.00 515,088.00 603,388.80 662,256.00 662,256.00 735,840.00 662,256.00 706,406.40 510,182.40 618,105.60 706,406.40 941,875.20 7,765,564.80
Revenues from wine Australia 120,309.84 140,361.48 164,423.45 180,464.76 180,464.76 200,516.40 180,464.76 192,495.74 139,024.70 168,433.78 192,495.74 256,660.99 2,116,116.41
Revenues from wine France '72 174,835.58 203,974.85 238,941.96 262,253.38 262,253.38 291,392.64 262,253.38 279,736.93 202,032.23 244,769.82 279,736.93 372,982.58 3,075,163.66
Revenues from wine France '55 220,310.50 257,028.91 301,091.01 330,465.74 330,465.74 367,184.16 330,465.74 352,496.79 254,581.02 308,434.69 352,496.79 469,995.72 3,875,016.84
Total Revenues 2,123,082.36 2,476,929.42 2,901,545.89 3,184,623.54 3,184,623.54 3,538,470.60 3,184,623.54 3,396,931.78 2,453,339.62 2,972,315.30 3,396,931.78 4,529,242.37 37,342,659.73
Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Total Expenses 2,119,781.51 2,331,855.08 2,587,551.70 2,756,002.23 2,749,960.56 2,962,034.14 2,737,877.23 2,862,704.71 2,275,022.40 2,588,883.09 2,844,579.71 3,536,506.81 32,352,759.18
Earning before taxes 3,300.85 145,074.34 313,994.19 428,621.31 434,662.98 576,436.46 446,746.31 534,227.07 178,317.21 383,432.22 552,352.07 992,735.56 4,989,900.55
Taxes 990.26 43,522.30 94,198.26 128,586.39 130,398.89 172,930.94 134,023.89 160,268.12 53,495.16 115,029.66 165,705.62 297,820.67 1,496,970.17
Net Income 2,310.60 101,552.04 219,795.93 300,034.92 304,264.08 403,505.52 312,722.42 373,958.95 124,822.05 268,402.55 386,646.45 694,914.89 3,492,930.39
Dividend 231.06 10,155.20 21,979.59 30,003.49 30,426.41 40,350.55 31,272.24 37,395.89 12,482.20 26,840.26 38,664.64 69,491.49 349,293.04
Retained Earnings 2,079.54 91,396.83 197,816.34 270,031.43 273,837.67 363,154.97 281,450.17 336,563.05 112,339.84 241,562.30 347,981.80 625,423.40 3,143,637.35
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 942,771.09 1,099,899.60 1,288,453.82 1,414,156.63 1,414,156.63 1,571,285.14 1,414,156.63 1,508,433.74 1,089,424.37 1,319,879.52 1,508,433.74 2,011,244.98 16,582,295.87
Revenues from red lable 91,729.08 107,017.26 125,363.07 137,593.62 137,593.62 152,881.80 137,593.62 146,766.53 105,998.05 128,420.71 146,766.53 195,688.70 1,613,412.57
Revenues from black lable 161, 941. 46 188,931.70 221,319.99 242,912.19 242,912.19 269,902.43 242,912.19 259,106.34 187,132.35 226,718.04 259,106.34 345,475.11 2,848,370.34
Revenues from champagne 452,983. 10 528,480.29 619,076.91 679,474.66 679,474.66 754,971.84 679,474.66 724,772.97 523,447.14 634,176.35 724,772.97 966,363.96 7,967,469.48
Revenues from wine Australia 123,437.90 144,010.88 168,698.46 185,156.84 185,156.84 205,729.83 185,156.84 197,500.63 142,639.35 172,813.05 197,500.63 263,334.18 2,171,135.43
Revenues from wine France '72 179,381.31 209,278.19 245,154.46 269,071.96 269,071.96 298,968.85 269,071.96 287,010.09 207,285.07 251,133.83 287,010.09 382,680.13 3,155,117.92
Revenues from wine France '55 226,038.57 263,711.66 308,919.38 339,057.85 339,057.85 376,730.95 339,057.85 361,661.71 261,200.12 316,454.00 361,661.71 482,215.61 3,975,767.27
Total Revenues 2,178,282.50 2,541,329.58 2,976,986.09 3,267,423.75 3,267,423.75 3,630,470.84 3,267,423.75 3,485,252.00 2,517,126.45 3,049,595.50 3,485,252.00 4,647,002.67 38,313,568.89
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 217,500.01 211,458.34 205,416.67 199,375.01 193,333.34 187,291.67 181,250.01 175,208.34 169,166.67 163,125.01 157,083.34 151,041.68 2,211,250.09
Total Expenses 2,081,307.49 2,299,052.06 2,561,553.88 2,734,541.20 2,728,499.53 2,946,244.10 2,716,416.20 2,844,646.28 2,241,841.31 2,564,019.46 2,826,521.28 3,536,595.57 32,081,238.35
Earning before taxes 96,975.01 242,277.53 415,432.21 532,882.55 538,924.22 684,226.73 551,007.55 640,605.73 275,285.13 485,576.04 658,730.73 1,110,407.10 6,232,330.53
Taxes 29,092.50 72,683.26 124,629.66 159,864.77 161,677.27 205,268.02 165,302.27 192,181.72 82,585.54 145,672.81 197,619.22 333,122.13 1,869,699.16 Net Income 67,882.51 169,594.27 290,802.55 373,017.79 377,246.95 478,958.71 385,705.29 448,424.01 192,699.59 339,903.23 461,111.51 777,284.97 4,362,631.37
Dividend 6,788.25 16,959.43 29,080.25 37,301.78 37,724.70 47,895.87 38,570.53 44,842.40 19,269.96 33,990.32 46,111.15 77,728.50 436,263.14
Retained Earnings 61,094.26 152,634.84 261,722.29 335,716.01 339,522.26 431,062.84 347,134.76 403,581.61 173,429.63 305,912.91 415,000.36 699,556.48 3,926,368.24
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 970,111.45 1,131,796.69 1,325,818.98 1,455,167.17 1,455,167.17 1,616,852.41 1,455,167.17 1,552,178.31 1,121,017.67 1,358,156.03 1,552,178.31 2,069,571.09 17,063,182.45
Revenues from red lable 94,389.22 110,120.76 128,998.60 141,583.83 141,583.83 157,315.37 141,583.83 151,022.75 109,071.99 132,144.91 151,022.75 201,363.67 1,660,201.54
Revenues from black lable 166, 637.76 194,410.72 227,738.27 249,956.64 249,956.64 277,729.60 249,956.64 266,620.42 192,559.19 233,292.87 266,620.42 355,493.89 2,930,973.08
Revenues from champagne 466,119.61 543,806.22 637,030.14 699,179.42 699,179.42 776,866.02 699,179.42 745,791.38 538,627.11 652,567.46 745,791.38 994,388.51 8,198,526.10
Revenues from wine Australia 127,017.59 148,187.19 173,590.71 190,526.39 190,526.39 211,695.99 190,526.39 203,228.15 146,775.89 177,824.63 203,228.15 270,970.87 2,234,098.36
Revenues from wine France '72 184,583.37 215,347.26 252,263.94 276,875.05 276,875.05 307,638.95 276,875.05 295,333.39 213,296.34 258,416.71 295,333.39 393,777.85 3,246,616.34
Revenues from wine France '55 232,593.69 271,359.30 317,878.04 348,890.53 348,890.53 387,656.15 348,890.53 372,149.90 268,774.93 325,631.16 372,149.90 496,199.87 4,091,064.52
Total Revenues 2,241,452.69 2,615,028.14 3,063,318.68 3,362,179.04 3,362,179.04 3,735,754.49 3,362,179.04 3,586,324.31 2,590,123.11 3,138,033.77 3,586,324.31 4,781,765.75 39,424,662.38
Expenses
Direct material
Food 350,560.79 408,987.59 479,099.75 525,841.19 525,841.19 584,267.99 525,841.19 560,897.27 405,092.47 490,785.11 560,897.27 747,863.03 6,165,974.84
Red Lable 61,090.80 71,272.60 83,490.76 91,636.20 91,636.20 101,818.00 91,636.20 97,745.28 70,593.82 85,527.12 97,745.28 130,327.04 1,074,519.33
Black lable 128,076.07 149,422.09 175,037.30 192,114.11 192,114.11 213,460.12 192,114.11 204,921.72 147,999.02 179,306.50 204,921.72 273,228.96 2,252,715.85
Champagne 388,433.01 453,171.85 530,858.45 582,649.52 582,649.52 647,388.35 582,649.52 621,492.82 448,855.92 543,806.22 621,492.82 828,657.09 6,832,105.08
Wine Australia 105,848.00 123,489.33 144,658.93 158,771.99 158,771.99 176,413.33 158,771.99 169,356.79 122,313.24 148,187.19 169,356.79 225,809.06 1,861,748.64
Wine France '72 153,819.47 179,456.05 210,219.95 230,729.21 230,729.21 256,365.79 230,729.21 246,111.16 177,746.95 215,347.26 246,111.16 328,148.21 2,705,513.61 Wine France '55 193,828.07 226,132.75 264,898.37 290,742.11 290,742.11 323,046.79 290,742.11 310,124.92 223,979.11 271,359.30 310,124.92 413,499.89 3,409,220.44
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total Expenses 2,047,746.30 2,271,980.67 2,542,270.25 2,720,449.41 2,714,407.74 2,938,642.11 2,702,324.41 2,834,448.37 2,214,337.27 2,546,033.79 2,816,323.37 3,547,165.02 31,896,128.70
Earning before taxes 193,706.40 343,047.47 521,048.44 641,729.63 647,771.30 797,112.38 659,854.63 751,875.94 375,785.85 591,999.98 770,000.94 1,234,600.73 7,528,533.68
Taxes 58,111.92 102,914.24 156,314.53 192,518.89 194,331.39 239,133.71 197,956.39 225,562.78 112,735.75 177,599.99 231,000.28 370,380.22 2,258,560.10
Net Income 135,594.48 240,133.23 364,733.90 449,210.74 453,439.91 557,978.66 461,898.24 526,313.16 263,050.09 414,399.99 539,000.66 864,220.51 5,269,973.58
Dividend 13,559.45 24,013.32 36,473.39 44,921.07 45,343.99 55,797.87 46,189.82 52,631.32 26,305.01 41,440.00 53,900.07 86,422.05 526,997.36
Retained Earnings 122,035.03 216,119.91 328,260.51 404,289.67 408,095.92 502,180.80 415,708.42 473,681.84 236,745.08 372,959.99 485,100.59 777,798.46 4,742,976.22
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues from bl ack lable 172,636.72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues from champagne 482,899.92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04
Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90
Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52
Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85
Total Revenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2,024,985.92 2,257,510.23 2,537,747.74 2,722,558.85 2,716,517.18 2,949,041.49 2,704,433.85 2,841,531.77 2,199,314.17 2,543,169.27 2,823,406.77 3,580,776.22 31,900,993.46
Earning before taxes 297,159.07 451,658.92 635,850.42 760,658.64 766,700.30 921,200.16 778,783.64 873,900.22 484,053.38 707,833.72 892,025.22 1,373,133.09 8,942,956.77
Taxes 89,147.72 135,497.68 190,755.13 228,197.59 230,010.09 276,360.05 233,635.09 262,170.07 145,216.01 212,350.12 267,607.57 411,939.93 2,682,887.03
Net Income 208,011.35 316,161.25 445,095.29 532,461.05 536,690.21 644,840.11 545,148.55 611,730.15 338,837.36 495,483.61 624,417.65 961,193.17 6,260,069.74
Dividend 20,801.13 31,616.12 44,509.53 53,246.10 53,669.02 64,484.01 54,514.85 61,173.02 33,883.74 49,548.36 62,441.77 96,119.32 626,006.97
Retained Earnings 187,210.21 284,545.12 400,585.76 479,214.94 483,021.19 580,356.10 490,633.69 550,557.14 304,953.63 445,935.24 561,975.89 865,073.85 5,634,062.77
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5.2 cash flow statement
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Cash flows from operating activities:
Net income 86,730.07- 36,485.12 152,274.69 230,877.45 235,106.62 332,302.79 243,564.95 303,574.32 59,891.49 200,472.25 316,261.82 617,985.38
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07
Supplies used 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00-
Inventories 1,664,676.00- 277,446.00- 332,935.20- 221,956.80- - 277,446.00- 277,446.00 166,467.60- 739,856.00 406,920.80- 332,935.20- 341,472.00-
Net cash prov ide( lo ss ) f rom opera ting ac ti vi ti es 1 ,697 ,288 .00- 186,842.81- 126,542.45- 63,038.72 289,224.69 108,974.85 575,129.02 191,224.79 853,865.55 152,330.48- 37,444.68 330,631.45
Cash flows from investing activities
Cash paid for decoration 3,320,000.00
Purchase of equipment 1,961,944.00
Net cash p rovide(los s) f rom inves ting act iv it ies 5 ,281 ,944 .00- - - - - - - - - - - -
Cash flows from financing activities
redemption of long-term debt 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33
Cash dividend - 3,648.51 15,227.47 23,087.75 23,510.66 33,230.28 24,356.50 30,357.43 5,989.15 20,047.23 31,626.18 61,798.54
Ne t c ash p ro vi de (l oss) f ro m f ina nci ng a ct iv it ie s 83, 333. 33- 86,981.84- 98,560.80- 106,421.08- 106,843.99- 116,563.61- 107,689.83- 113,690.76- 89,322.48- 103,380.56- 114,959.51- 145,131.87-
Cash balance, prior period 10,000,000.00 2,937,434.67 2,663,610.01 2,438,506.77 2,395,124.41 2,577,505.11 2,569,916.35 3,037,355.54 3,114,889.57 3,879,432.64 3,623,721.61 3,546,206.78
Cash balance, current period 2,937,434.67 2,663,610.01 2,438,506.77 2,395,124.41 2,577,505.11 2,569,916.35 3,037,355.54 3,114,889.57 3,879,432.64 3,623,721.61 3,546,206.78 3,731,706.36
YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Cash flows from operating activities:
Net income 2,310.60 101,552.04 219,795.93 300,034.92 304,264.08 403,505.52 312,722.42 373,958.95 124,822.05 268,402.55 386,646.45 694,914.89
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07
Supplies used 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00-
Inventories 2,042,770.87- 283,549.81- 340,259.77- 226,839.85- - 283,549.81- 283,549.81 170,129.89- 756,132.83 415,873.06- 340,259.77- 348,984.38-
Net cash prov ide( lo ss ) f rom opera ting ac ti vi ti es 1 ,986 ,342 .21- 127,879.71- 66,345.78- 127,313.13 358,382.15 174,073.78 650,390.29 257,947.13 935,072.95 93,352.44- 100,504.74 400,048.57
Cash flows from investing activities
Net cash provide(loss) from investing activities - - - - - - - - - - - -
Cash flows from financing activities
redemption of long-term debt 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33
Cash dividend 231.06 10,155.20 21,979.59 30,003.49 30,426.41 40,350.55 31,272.24 37,395.89 12,482.20 26,840.26 38,664.64 69,491.49
Ne t c ash p ro vi de (l oss) f ro m f ina nci ng a ct iv it ie s 83, 564. 39- 93,488.53- 105,312.92- 113,336.82- 113,759.74- 123,683.88- 114,605.57- 120,729.22- 95,815.53- 110,173.59- 121,997.97- 152,824.82-
Cash balance, prior period 3,731,706.36 1,661,799.76 1,440,431.52 1,268,772.82 1,282,749.13 1,527,371.54 1,577,761.44 2,113,546.16 2,250,764.06 3,090,021.48 2,886,495.45 2,865,002.22
Cash balance, current period 1,661,799.76 1,440,431.52 1,268,772.82 1,282,749.13 1,527,371.54 1,577,761.44 2,113,546.16 2,250,764.06 3,090,021.48 2,886,495.45 2,865,002.22 3,112,225.97
YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Cash flows from operating activities:
Net income 67,882.51 169,594.27 290,802.55 373,017.79 377,246.95 478,958.71 385,705.29 448,424.01 192,699.59 339,903.23 461,111.51 777,284.97
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07
Supplies used 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00-
Inventories 2,094,517.03- 290,922.11- 349,106.53- 232,737.69- - 290,922.11- 290,922.11 174,553.26- 775,792.29 426,685.76- 349,106.53- 358,057.98-Net cash prov ide( lo ss ) f rom opera ting ac ti vi ti es 1 ,972 ,516 .45- 67,209.77- 4,185.92- 194,398.17 431,365.02 242,154.67 730,745.46 327,988.81 1,022,609.95 32,664.46- 166,123.05 473,345.06
Cash flows from investing activities
Net cash provide(loss) from investing activities - - - - - - - - - - - -
Cash flows from financing activities
redemption of long-term debt 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33
Cash dividend 6,788.25 16,959.43 29,080.25 37,301.78 37,724.70 47,895.87 38,570.53 44,842.40 19,269.96 33,990.32 46,111.15 77,728.50
Ne t c ash p ro vi de (l oss) f ro m f ina nci ng a ct iv it ie s 90, 121. 58- 100,292.76- 112,413.58- 120,635.11- 121,058.03- 131,229.20- 121,903.86- 128,175.73- 102,603.29- 117,323.65- 129,444.48- 161,061.83-
Cash balance, prior period 3,112,225.97 1,049,587.94 882,085.41 765,485.91 839,248.97 1,149,555.96 1,260,481.43 1,869,323.03 2,069,136.11 2,989,142.77 2,839,154.66 2,875,833.22
Cash balance, current period 1,049,587.94 882,085.41 765,485.91 839,248.97 1,149,555.96 1,260,481.43 1,869,323.03 2,069,136.11 2,989,142.77 2,839,154.66 2,875,833.22 3,188,116.46
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Cash flows from operating activities:
Net income 135,594.48 240,133.23 364,733.90 449,210.74 453,439.91 557,978.66 461,898.24 526,313.16 263,050.09 414,399.99 539,000.66 864,220.51
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07
Supplies used 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00-
Inventories 2,154,211.07- 299,358.85- 359,230.62- 239,487.08- - 299,358.85- 299,358.85 179,615.31- 798,290.26 439,059.64- 359,230.62- 368,441.66-
Net cash prov ide( lo ss ) f rom opera ting ac ti vi ti es 1 ,964 ,498 .52- 5,107.55- 59,621.35 263,841.73 507,557.97 312,737.88 815,375.16 400,815.92 1,115,458.42 29,458.41 233,888.11 549,896.92
Cash flows from investing activities
Net cash provide(loss) from investing activities - - - - - - - - - - - -
Cash flows from financing activities
redemption of long-term debt 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 Cash dividend 13,559.45 24,013.32 36,473.39 44,921.07 45,343.99 55,797.87 46,189.82 52,631.32 26,305.01 41,440.00 53,900.07 86,422.05
Ne t c ash p ro vi de (l oss) f ro m f ina nci ng a ct iv it ie s 96, 892. 78- 107,346.65- 119,806.72- 128,254.40- 128,677.32- 139,131.20- 129,523.15- 135,964.65- 109,638.34- 124,773.33- 137,233.40- 169,755.38-
Cash balance, prior period 3,188,116.46 1,126,725.16 1,014,270.95 954,085.59 1,089,672.91 1,468,553.57 1,642,160.25 2,328,012.25 2,592,863.53 3,598,683.61 3,503,368.69 3,600,023.40
Cash balance, current period 1,126,725.16 1,014,270.95 954,085.59 1,089,672.91 1,468,553.57 1,642,160.25 2,328,012.25 2,592,863.53 3,598,683.61 3,503,368.69 3,600,023.40 3,980,164.94
YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
Cash flows from operating activities:
Net income 208,011.35 316,161.25 445,095.29 532,461.05 536,690.21 644,840.11 545,148.55 611,730.15 338,837.36 495,483.61 624,417.65 961,193.17
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07
Supplies used 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00- 3,586.00-
Inventories 2,229,256.26- 310,135.77- 372,162.92- 248,108.61- - 310,135.77- 310,135.77 186,081.46- 827,028.71 454,865.79- 372,162.92- 381,705.56-
Net cash prov ide( lo ss ) f rom opera ting ac ti vi ti es 1 ,967 ,126 .85- 60,143.55 127,050.44 338,470.50 590,808.28 388,822.41 909,402.38 479,766.76 1,219,984.14 94,735.88 306,372.80 633,605.67
Cash flows from investing activities
Net cash provide(loss) from investing activities - - - - - - - - - - - -
Cash flows from financing activities
redemption of long-term debt 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33 83,333.33
Cash dividend 20,801.13 31,616.12 44,509.53 53,246.10 53,669.02 64,484.01 54,514.85 61,173.02 33,883.74 49,548.36 62,441.77 96,119.32
Ne t c ash pro vi de (l oss) fro m f ina nci ng act iv it ie s 1 04, 134. 46- 114,949.45- 127,842.86- 136,579.43- 137,002.35- 147,817.34- 137,848.18- 144,506.35- 117,217.07- 132,881.69- 145,775.10- 179,452.65-
Cash balance, prior period 3,980,164.94 1,908,903.62 1,854,097.72 1,853,305.30 2,055,196.36 2,509,002.29 2,750,007.36 3,521,561.56 3,856,821.97 4,959,589.04 4,921,443.23 5,082,040.94
Cash balance, current period 1,908,903.62 1,854,097.72 1,853,305.30 2,055,196.36 2,509,002.29 2,750,007.36 3,521,561.56 3,856,821.97 4,959,589.04 4,921,443.23 5,082,040.94 5,536,193.96
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5.3 balance sheet
Year1 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Cash 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
Inventory 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
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 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-
Total Assets 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
long-term liabilities 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
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 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
Total liabilities & equi 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
Accumu lated Deprecia ti on 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 & equi 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
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 Depreciat ion 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 & equi 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
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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 Depreciat ion 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 & equi 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
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 Depreciat ion 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 & equi 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
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Chapter 6
Administration
6.1 indirect costs
Unit Price/Unit Total
Note 12 65.00 780.00
Pen 6 10.00 60.00
Bill 12 45.00 540.00
File 5 58.00 290.00
Siccor 1 65.00 65.00
Hilight Pen 2 26.00 52.00
Paper Machine 1 120.00 120.00
Tissue 8 55.00 440.00
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6.2 direct cost
Meat Price/Kg. Vage Price/Kg. Fruit Price/Kg. Drink Price/bottom
Shrimp 380 long chinese letture 49 honey murcott orange 59 black 1199
Oyster 155 chinese cabbage 45 dragon fruit 52 red 699
banana squid 169 cheery tomato 56 kiwi 65 champange 4000
Squid ( octopus ) 149 red cabbage 99 fuji apple 89 wine ( aus. ) 2180
ruby fish 78 white morning glory 105 papaya 32 wine ( france'72) 5280
Crab stick 28 radish 42 water melon 50 wine ( france'55) 9980Chicken (full wings) 89 small snow pea 90 banana 39
Chicken (meat) 82 fresh peper 89
chicken drum stick 59 mint leaf 299
third floor pork 106 large red chili 125
drilled pork 114 bloccoli 60
CP nugget 209 asparagas 49
Nz Frozen sheep 620 needle mushroom 60
sheep's leg 375 lemon 49
cheese 120 black tomato 120bacon 300 golden pumkin 97
toasts 97 spanish 45
bavalian legs pig 200
salmon 800
Total 4130 1479 386 23338
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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
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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
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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 83,333.53
60 6,041.68 83,333.53 -
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Chapter 8
Risk Management
External Risk
- Politic
The political factors that mainly affected to our firm is that the labor issueregarding 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.
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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.
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- 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 ourrestaurant 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
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Sales decrease 5 %
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 854,145.00 996,502.50 1,167,331.50 1,281,217.50 1,281,217.50 1,423,575.00 1,281,217.50 1,366,632.00 987,012.00 1,195,803.00 1,366,632.00 1,822,176.00 15,023,461.50
Revenues from red lable 83,106.00 96,957.00 113,578.20 124,659.00 124,659.00 138,510.00 124,659.00 132,969.60 96,033.60 116,348.40 132,969.60 177,292.80 1,461,742.20
Revenues f rom bl ack l abl e 146, 718.00 171,171.00 200,514.60 220,077.00 220,077.00 244,530.00 220,077.00 234,748.80 169,540.80 205,405.20 234,748.80 312,998.40 2,580,606.60
Revenues f rom champagne 410, 400.00 478,800.00 560,880.00 615,600.00 615,600.00 684,000.00 615,600.00 656,640.00 474,240.00 574,560.00 656,640.00 875,520.00 7,218,480.00
Revenues from wine Australia 111,834.00 130,473.00 152,839.80 167,751.00 167,751.00 186,390.00 167,751.00 178,934.40 129,230.40 156,567.60 178,934.40 238,579.20 1,967,035.80
Revenues from wine France '72 162,518.40 189,604.80 222,108.48 243,777.60 243,777.60 270,864.00 243,777.60 260,029.44 187,799.04 227,525.76 260,029.44 346,705.92 2,858,518.08
Revenues from wine France '55 204,789.60 238,921.20 279,879.12 307,184.40 307,184.40 341,316.00 307,184.40 327,663.36 236,645.76 286,705.44 327,663.36 436,884.48 3,602,021.52
Total R evenues 1,973,511.00 2,302,429.50 2,697,131.70 2,960,266.50 2,960,266.50 3,289,185.00 2,960,266.50 3,157,617.60 2,280,501.60 2,762,915.40 3,157,617.60 4,210,156.80 34,711,865.70
Expenses
Direct materia
Food 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00
Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00
Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00 Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,164,110.07 2,371,488.40 2,621,550.73 2,786,245.07 2,780,203.40 2,987,581.73 2,768,120.07 2,890,130.40 2,314,968.74 2,621,943.07 2,872,005.40 3,548,907.74 32,727,254.82
Earning before taxes 190,599.07- 69,058.90- 75,580.97 174,021.43 180,063.10 301,603.27 192,146.43 267,487.20 34,467.14- 140,972.33 285,612.20 661,249.06 1,984,610.88
Taxes - 20,717.67- 22,674.29 52,206.43 54,018.93 90,480.98 57,643.93 80,246.16 10,340.14- 42,291.70 85,683.66 198,374.72 652,562.99
Net Income 190,599.07- 48,341.23- 52,906.68 121,815.00 126,044.17 211,122.29 134,502.50 187,241.04 24,126.99- 98,680.63 199,928.54 462,874.34 1,332,047.90
Dividend - 4,834.12- 5,290.67 12,181.50 12,604.42 21,112.23 13,450.25 18,724.10 2,412.70- 9,868.06 19,992.85 46,287.43 152,264.70
Retained Earnings 190,599.07- 43,507.11- 47,616.01 109,633.50 113,439.75 190,010.06 121,052.25 168,516.93 21,714.30- 88,812.57 179,935.68 416,586.91 1,179,783.20
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 872,936.19 1,018,425.56 1,193,012.79 1,309,404.29 1,309,404.29 1,454,893.65 1,309,404.29 1,396,697.90 1,008,726.26 1,222,110.67 1,396,697.90 1,862,263.87 15,353,977.65
Revenues from red lable 84,934.33 99,090.05 116,076.92 127,401.50 127,401.50 141,557.22 127,401.50 135,894.93 98,146.34 118,908.06 135,894.93 181,193.24 1,493,900.53
Revenues from black lable 149,945.80 174,936.76 204,925.92 224,918.69 224,918.69 249,909.66 224,918.69 239,913.27 173,270.70 209,924.11 239,913.27 319,884.36 2,637,379.95
Revenues f rom champagne 419,428.80 489,333.60 573,219.36 629,143.20 629,143.20 699,048.00 629,143.20 671,086.08 484,673.28 587,200.32 671,086.08 894,781.44 7,377,286.56
Revenues from wine Australia 114,294.35 133,343.41 156,202.28 171,441.52 171,441.52 190,490.58 171,441.52 182,870.96 132,073.47 160,012.09 182,870.96 243,827.94 2,010,310.59
Revenues from wine France '72 166,093.80 193,776.11 226,994.87 249,140.71 249,140.71 276,823.01 249,140.71 265,750.09 191,930.62 232,531.33 265,750.09 354,333.45 2,921,405.48 Revenues from wine France '55 209,294.97 244,177.47 286,036.46 313,942.46 313,942.46 348,824.95 313,942.46 334,871.95 241,851.97 293,012.96 334,871.95 446,495.94 3,681,265.99
Total Revenues 2,016,928.24 2,353,082.95 2,756,468.60 3,025,392.36 3,025,392.36 3,361,547.07 3,025,392.36 3,227,085.19 2,330,672.64 2,823,699.54 3,227,085.19 4,302,780.25 35,475,526.75
Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Total E xpenses 2,119,781.51 2,331,855.08 2,587,551.70 2,756,002.23 2,749,960.56 2,962,034.14 2,737,877.23 2,862,704.71 2,275,022.40 2,588,883.09 2,844,579.71 3,536,506.81 32,352,759.18
Earning before taxes 102,853.27- 21,227.87 168,916.89 269,390.13 275,431.80 399,512.93 287,515.13 364,380.48 55,650.23 234,816.45 382,505.48 766,273.44 3,122,767.57
Taxes 30,855.98- 6,368.36 50,675.07 80,817.04 82,629.54 119,853.88 86,254.54 109,314.14 16,695.07 70,444.94 114,751.64 229,882.03 936,830.27
Net Income 71,997.29- 14,859.51 118,241.82 188,573.09 192,802.26 279,659.05 201,260.59 255,066.34 38,955.16 164,371.52 267,753.83 536,391.41 2,185,937.30
Dividend 7,199.73- 1,485.95 11,824.18 18,857.31 19,280.23 27,965.91 20,126.06 25,506.63 3,895.52 16,437.15 26,775.38 53,639.14 218,593.73
Retained Earnings 64,797.56- 13,373.56 106,417.64 169,715.78 173,522.03 251,693.15 181,134.53 229,559.70 35,059.65 147,934.36 240,978.45 482,752.27 1,967,343.57
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 895,632.53 1,044,904.62 1,224,031.13 1,343,448.80 1,343,448.80 1,492,720.88 1,343,448.80 1,433,012.05 1,034,953.15 1,253,885.54 1,433,012.05 1,910,682.73 15,753,181.07
Revenues from red lable 87,142.62 101,666.40 119,094.92 130,713.94 130,713.94 145,237.71 130,713.94 139,428.20 100,698.14 121,999.67 139,428.20 185,904.27 1,532,741.94
Revenues from b lack labl e 153,844.3 9 179,485.12 210,254.00 230,766.58 230,766.58 256,407.31 230,766.58 246,151.02 177,775.74 215,382.14 246,151.02 328,201.36 2,705,951.82
Revenues from champ ag ne 430,333.9 5 502,056.27 588,123.06 645,500.92 645,500.92 717,223.25 645,500.92 688,534.32 497,274.79 602,467.53 688,534.32 918,045.76 7,569,096.01
Revenues from wine Australia 117,266.00 136,810.33 160,263.53 175,899.00 175,899.00 195,443.34 175,899.00 187,625.60 135,507.38 164,172.40 187,625.60 250,167.47 2,062,578.66 Revenues from wine France '72 170,412.24 198,814.28 232,896.73 255,618.37 255,618.37 284,020.41 255,618.37 272,659.59 196,920.81 238,577.14 272,659.59 363,546.12 2,997,362.02
Revenues from wine France '55 214,736.64 250,526.08 293,473.41 322,104.96 322,104.96 357,894.40 322,104.96 343,578.62 248,140.12 300,631.30 343,578.62 458,104.83 3,776,978.91
Total R evenues 2,069,368.38 2,414,263.11 2,828,136.78 3,104,052.56 3,104,052.56 3,448,947.29 3,104,052.56 3,310,989.40 2,391,270.12 2,897,115.73 3,310,989.40 4,414,652.54 36,397,890.44
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00 Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 217,500.01 211,458.34 205,416.67 199,375.01 193,333.34 187,291.67 181,250.01 175,208.34 169,166.67 163,125.01 157,083.34 151,041.68 2,211,250.09
Total Expenses 2,081,307.49 2,299,052.06 2,561,553.88 2,734,541.20 2,728,499.53 2,946,244.10 2,716,416.20 2,844,646.28 2,241,841.31 2,564,019.46 2,826,521.28 3,536,595.57 32,081,238.35
Earning before taxes 11,939.11- 115,211.05 266,582.90 369,511.37 375,553.03 502,703.19 387,636.36 466,343.13 149,428.81 333,096.27 484,468.13 878,056.97 4,316,652.09
Taxes 3,581.73- 34,563.31 79,974.87 110,853.41 112,665.91 150,810.96 116,290.91 139,902.94 44,828.64 99,928.88 145,340.44 263,417.09 1,294,995.63
Net Income 8,357.38- 80,647.73 186,608.03 258,657.96 262,887.12 351,892.23 271,345.46 326,440.19 104,600.17 233,167.39 339,127.69 614,639.88 3,021,656.46
Dividend 835.74- 8,064.77 18,660.80 25,865.80 26,288.71 35,189.22 27,134.55 32,644.02 10,460.02 23,316.74 33,912.77 61,463.99 302,165.65
Retained Earnings 7,521.64- 72,582.96 167,947.23 232,792.16 236,598.41 316,703.01 244,210.91 293,796.17 94,140.15 209,850.65 305,214.92 553,175.89 2,719,490.82
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 921,605.87 1,075,206.85 1,259,528.03 1,382,408.81 1,382,408.81 1,536,009.79 1,382,408.81 1,474,569.40 1,064,966.79 1,290,248.22 1,474,569.40 1,966,092.53 16,210,023.32 Revenues from red lable 89,669.76 104,614.72 122,548.67 134,504.64 134,504.64 149,449.60 134,504.64 143,471.62 103,618.39 125,537.67 143,471.62 191,295.49 1,577,191.46
Revenues f rom black l able 158,305.87 184,690.19 216,351.36 237,458.81 237,458.81 263,843.12 237,458.81 253,289.40 182,931.23 221,628.22 253,289.40 337,719.20 2,784,424.43
Revenues from champagne 442,813.63 516,615.91 605,178.63 664,220.45 664,220.45 738,022.72 664,220.45 708,501.81 511,695.75 619,939.09 708,501.81 944,669.08 7,788,599.79
Revenues from wine Australia 120,666.72 140,777.83 164,911.18 181,000.07 181,000.07 201,111.19 181,000.07 193,066.74 139,437.09 168,933.40 193,066.74 257,422.33 2,122,393.44
Revenues from wine France '72 175,354.20 204,579.90 239,650.74 263,031.30 263,031.30 292,257.00 263,031.30 280,566.72 202,631.52 245,495.88 280,566.72 374,088.96 3,084,285.52
Revenues from wine France '55 220,964.00 257,791.34 301,984.14 331,446.00 331,446.00 368,273.34 331,446.00 353,542.40 255,336.18 309,349.60 353,542.40 471,389.87 3,886,511.30
Total Revenues 2,129,380.06 2,484,276.74 2,910,152.75 3,194,070.09 3,194,070.09 3,548,966.77 3,194,070.09 3,407,008.09 2,460,616.96 2,981,132.08 3,407,008.09 4,542,677.46 37,453,429.26
Expenses
Direct material
Food 350,560.79 408,987.59 479,099.75 525,841.19 525,841.19 584,267.99 525,841.19 560,897.27 405,092.47 490,785.11 560,897.27 747,863.03 6,165,974.84
Red Lable 61,090.80 71,272.60 83,490.76 91,636.20 91,636.20 101,818.00 91,636.20 97,745.28 70,593.82 85,527.12 97,745.28 130,327.04 1,074,519.33
Black lable 128,076.07 149,422.09 175,037.30 192,114.11 192,114.11 213,460.12 192,114.11 204,921.72 147,999.02 179,306.50 204,921.72 273,228.96 2,252,715.85
Champagne 388,433.01 453,171.85 530,858.45 582,649.52 582,649.52 647,388.35 582,649.52 621,492.82 448,855.92 543,806.22 621,492.82 828,657.09 6,832,105.08
Wine Australia 105,848.00 123,489.33 144,658.93 158,771.99 158,771.99 176,413.33 158,771.99 169,356.79 122,313.24 148,187.19 169,356.79 225,809.06 1,861,748.64
Wine France '72 153,819.47 179,456.05 210,219.95 230,729.21 230,729.21 256,365.79 230,729.21 246,111.16 177,746.95 215,347.26 246,111.16 328,148.21 2,705,513.61 Wine France '55 193,828.07 226,132.75 264,898.37 290,742.11 290,742.11 323,046.79 290,742.11 310,124.92 223,979.11 271,359.30 310,124.92 413,499.89 3,409,220.44
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total Expenses 2,047,746.30 2,271,980.67 2,542,270.25 2,720,449.41 2,714,407.74 2,938,642.11 2,702,324.41 2,834,448.37 2,214,337.27 2,546,033.79 2,816,323.37 3,547,165.02 31,896,128.70
Earning before taxes 81,633.76 212,296.07 367,882.50 473,620.68 479,662.35 610,324.65 491,745.68 572,559.73 246,279.69 435,098.29 590,684.73 995,512.44 5,557,300.56
Taxes 24,490.13 63,688.82 110,364.75 142,086.20 143,898.70 183,097.40 147,523.70 171,767.92 73,883.91 130,529.49 177,205.42 298,653.73 1,667,190.17
Net Income 57,143.63 148,607.25 257,517.75 331,534.48 335,763.64 427,227.26 344,221.97 400,791.81 172,395.78 304,568.81 413,479.31 696,858.71 3,890,110.39
Dividend 5,714.36 14,860.72 25,751.78 33,153.45 33,576.36 42,722.73 34,422.20 40,079.18 17,239.58 30,456.88 41,347.93 69,685.87 389,011.04
Retained Earnings 51,429.27 133,746.52 231,765.98 298,381.03 302,187.28 384,504.53 309,799.78 360,712.63 155,156.20 274,111.93 372,131.38 627,172.84 3,501,099.35
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 954,783.69 1,113,914.30 1,304,871.04 1,432,175.53 1,432,175.53 1,591,306.14 1,432,175.53 1,527,653.90 1,103,305.59 1,336,697.16 1,527,653.90 2,036,871.86 16,793,584.16
Revenues from red lable 92,897.87 108,380.85 126,960.43 139,346.81 139,346.81 154,829.79 139,346.81 148,636.60 107,348.65 130,057.02 148,636.60 198,182.13 1,633,970.35
Revenues from black labl e 164,004.89 191,339.03 224,140.01 246,007.33 246,007.33 273,341.48 246,007.33 262,407.82 189,516.76 229,606.84 262,407.82 349,877.09 2,884,663.71 Revenues from champagne 458,754.92 535,214.08 626,965.06 688,132.39 688,132.39 764,591.54 688,132.39 734,007.88 530,116.80 642,256.89 734,007.88 978,677.17 8,068,989.39
Revenues from wine Australia 125,010.72 145,845.84 170,847.98 187,516.08 187,516.08 208,351.19 187,516.08 200,017.15 144,456.83 175,015.00 200,017.15 266,689.53 2,198,799.61
Revenues from wine France '72 181,666.95 211,944.77 248,278.16 272,500.42 272,500.42 302,778.25 272,500.42 290,667.12 209,926.25 254,333.73 290,667.12 387,556.16 3,195,319.80
Revenues from wine France '55 228,918.71 267,071.82 312,855.57 343,378.06 343,378.06 381,531.18 343,378.06 366,269.93 264,528.28 320,486.19 366,269.93 488,359.91 4,026,425.70
Total Revenues 2,206,037.74 2,573,710.70 3,014,918.25 3,309,056.61 3,309,056.61 3,676,729.57 3,309,056.61 3,529,660.39 2,549,199.17 3,088,452.84 3,529,660.39 4,706,213.85 38,801,752.72
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00 Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2,024,985.92 2,257,510.23 2,537,747.74 2,722,558.85 2,716,517.18 2,949,041.49 2,704,433.85 2,841,531.77 2,199,314.17 2,543,169.27 2,823,406.77 3,580,776.22 31,900,993.46
Earning before taxes 181,051.82 316,200.47 477,170.51 586,497.76 592,539.43 727,688.08 604,622.76 688,128.62 349,885.00 545,283.57 706,253.62 1,125,437.63 6,900,759.26
Taxes 54,315.54 94,860.14 143,151.15 175,949.33 177,761.83 218,306.42 181,386.83 206,438.59 104,965.50 163,585.07 211,876.09 337,631.29 2,070,227.78
Net Income 126,736.27 221,340.33 334,019.36 410,548.43 414,777.60 509,381.65 423,235.93 481,690.03 244,919.50 381,698.50 494,377.53 787,806.34 4,830,531.48
Dividend 12,673.63 22,134.03 33,401.94 41,054.84 41,477.76 50,938.17 42,323.59 48,169.00 24,491.95 38,169.85 49,437.75 78,780.63 483,053.15
Retained Earnings 114,062.64 199,206.29 300,617.42 369,493.59 373,299.84 458,443.49 380,912.34 433,521.03 220,427.55 343,528.65 444,939.78 709,025.71 4,347,478.33
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Sales decrease 10 %
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 809,190.00 944,055.00 1,105,893.00 1,213,785.00 1,213,785.00 1,348,650.00 1,213,785.00 1,294,704.00 935,064.00 1,132,866.00 1,294,704.00 1,726,272.00 14,232,753.00
Revenues from red lable 78,732.00 91,854.00 107,600.40 118,098.00 118,098.00 131,220.00 118,098.00 125,971.20 90,979.20 110,224.80 125,971.20 167,961.60 1,384,808.40
Revenues from black lable 138,996.00 162,162.00 189,961.20 208,494.00 208,494.00 231,660.00 208,494.00 222,393.60 160,617.60 194,594.40 222,393.60 296,524.80 2,444,785.20 Revenues from champagne 388,800.00 453,600.00 531,360.00 583,200.00 583,200.00 648,000.00 583,200.00 622,080.00 449,280.00 544,320.00 622,080.00 829,440.00 6,838,560.00
Revenues from wine Australia 105,948.00 123,606.00 144,795.60 158,922.00 158,922.00 176,580.00 158,922.00 169,516.80 122,428.80 148,327.20 169,516.80 226,022.40 1,863,507.60
Revenues from wine France '72 153,964.80 179,625.60 210,418.56 230,947.20 230,947.20 256,608.00 230,947.20 246,343.68 177,914.88 215,550.72 246,343.68 328,458.24 2,708,069.76
Revenues from wine France '55 194,011.20 226,346.40 265,148.64 291,016.80 291,016.80 323,352.00 291,016.80 310,417.92 224,190.72 271,615.68 310,417.92 413,890.56 3,412,441.44
Total R evenues 1,869,642.00 2,181,249.00 2,555,177.40 2,804,463.00 2,804,463.00 3,116,070.00 2,804,463.00 2,991,427.20 2,160,475.20 2,617,498.80 2,991,427.20 3,988,569.60 32,884,925.40
Expenses
Direct materia
Food 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00
Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00
Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00 Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,164,110.07 2,371,488.40 2,621,550.73 2,786,245.07 2,780,203.40 2,987,581.73 2,768,120.07 2,890,130.40 2,314,968.74 2,621,943.07 2,872,005.40 3,548,907.74 32,727,254.82
Earning before taxes 294,468.07- 190,239.40- 66,373.33- 18,217.93 24,259.60 128,488.27 36,342.93 101,296.80 154,493.54- 4,444.27- 119,421.80 439,661.86 157,670.58
Taxes - 57,071.82- 19,912.00- 5,465.38 7,277.88 38,546.48 10,902.88 30,389.04 46,348.06- 1,333.28- 35,826.54 131,898.56 135,641.60
Net Income 294,468.07- 133,167.58- 46,461.33- 12,752.55 16,981.72 89,941.79 25,440.05 70,907.76 108,145.47- 3,110.99- 83,595.26 307,763.30 22,028.99
Dividend - 13,316.76- 4,646.13- 1,275.26 1,698.17 8,994.18 2,544.01 7,090.78 10,814.55- 311.10- 8,359.53 30,776.33 31,649.71
Retained Earnings 294,468.07- 119,850.82- 41,815.20- 11,477.30 15,283.55 80,947.61 22,896.05 63,816.98 97,330.93- 2,799.89- 75,235.73 276,986.97 9,620.72-
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 826,992.18 964,824.21 1,130,222.65 1,240,488.27 1,240,488.27 1,378,320.30 1,240,488.27 1,323,187.49 955,635.41 1,157,789.05 1,323,187.49 1,764,249.98 14,545,873.57
Revenues from red lable 80,464.10 93,874.79 109,967.61 120,696.16 120,696.16 134,106.84 120,696.16 128,742.57 92,980.74 125,166.38 128,742.57 171,656.76 1,427,790.82
Revenues from black lable 142,053.91 165,729.56 194,140.35 213,080.87 213,080.87 236,756.52 213,080.87 227,286.26 164,151.19 220,972.75 227,286.26 303,048.35 2,520,667.75
Revenues f rom champagne 397 ,353.60 463,579.20 543,049.92 596,030.40 596,030.40 662,256.00 596,030.40 635,765.76 459,164.16 618,105.60 635,765.76 847,687.68 7,050,818.88 Revenues from wine Australia 108,278.86 126,325.33 147,981.10 162,418.28 162,418.28 180,464.76 162,418.28 173,246.17 125,122.23 168,433.78 173,246.17 230,994.89 1,921,348.14
Revenues from wine France '72 157,352.03 183,577.36 215,047.77 236,028.04 236,028.04 262,253.38 236,028.04 251,763.24 181,829.01 244,769.82 251,763.24 335,684.32 2,792,124.28
Revenues from wine France '55 198,279.45 231,326.02 270,981.91 297,419.17 297,419.17 330,465.74 297,419.17 317,247.11 229,122.92 308,434.69 317,247.11 422,996.15 3,518,358.62
Tot al Revenues 1,910,774.12 2,229,236.48 2,611,391.30 2,866,161.19 2,866,161.19 3,184,623.54 2,866,161.19 3,057,238.60 2,208,005.65 2,843,672.08 3,057,238.60 4,076,318.13 33,776,982.06
Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00 Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Tot al Expenses 2,119,781.51 2,331,855.08 2,587,551.70 2,756,002.23 2,749,960.56 2,962,034.14 2,737,877.23 2,862,704.71 2,275,022.40 2,588,883.09 2,844,579.71 3,536,506.81 32,352,759.18
Earning before taxes 209,007.39- 102,618.61- 23,839.60 110,158.96 116,200.62 222,589.40 128,283.95 194,533.89 67,016.75- 254,788.99 212,658.89 539,811.32 1,424,222.88
Taxes 62,702.22- 30,785.58- 7,151.88 33,047.69 34,860.19 66,776.82 38,485.19 58,360.17 20,105.02- 76,436.70 63,797.67 161,943.40 427,266.86
Net Income 146,305.17- 71,833.02- 16,687.72 77,111.27 81,340.44 155,812.58 89,798.77 136,173.72 46,911.72- 178,352.29 148,861.22 377,867.92 996,956.02
Dividend 14,630.52- 7,183.30- 1,668.77 7,711.13 8,134.04 15,581.26 8,979.88 13,617.37 4,691.17- 17,835.23 14,886.12 37,786.79 99,695.60
Retained Earnings 131,674.65- 64,649.72- 15,018.95 69,400.14 73,206.39 140,231.32 80,818.89 122,556.35 42,220.55- 160,517.06 133,975.10 340,081.13 897,260.42
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 848,493.98 989,909.64 1,159,608.43 1,272,740.97 1,272,740.97 1,414,156.63 1,272,740.97 1,357,590.36 980,481.93 1,187,891.57 1,357,590.36 1,810,120.48 14,924,066.28
Revenues from red lable 82,556.17 96,315.53 112,826.77 123,834.26 123,834.26 137,593.62 123,834.26 132,089.87 95,398.24 115,578.64 132,089.87 176,119.83 1,452,071.31
Revenues from black labl e 145,747.31 170,038.53 199,188.00 218,620.97 218,620.97 242,912.19 218,620.97 233,195.70 168,419.12 204,046.24 233,195.70 310,927.60 2,563,533.31
Revenues from champagne 407,684.79 475,632.26 557,169.22 611,527.19 611,527.19 679,474.66 611,527.19 652,295.67 471,102.43 570,758.71 652,295.67 869,727.56 7,170,722.54
Revenues from wine Australia 111,094.11 129,609.79 151,828.61 166,641.16 166,641.16 185,156.84 166,641.16 177,750.57 128,375.41 155,531.75 177,750.57 237,000.76 1,954,021.89
Revenues from wine France '72 161,443.18 188,350.37 220,639.01 242,164.77 242,164.77 269,071.96 242,164.77 258,309.09 186,556.56 226,020.45 258,309.09 344,412.11 2,839,606.12
Revenues from wine France '55 203,434.71 237,340.50 278,027.44 305,152.07 305,152.07 339,057.85 305,152.07 325,495.54 235,080.11 284,808.60 325,495.54 433,994.05 3,578,190.55
Total Revenues 1,960,454.25 2,287,196.63 2,679,287.48 2,940,681.38 2,940,681.38 3,267,423.75 2,940,681.38 3,136,726.80 2,265,413.80 2,744,635.95 3,136,726.80 4,182,302.40 34,482,212.00
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 217,500.01 211,458.34 205,416.67 199,375.01 193,333.34 187,291.67 181,250.01 175,208.34 169,166.67 163,125.01 157,083.34 151,041.68 2,211,250.09
Total Expenses 2,081,307.49 2,299,052.06 2,561,553.88 2,734,541.20 2,728,499.53 2,946,244.10 2,716,416.20 2,844,646.28 2,241,841.31 2,564,019.46 2,826,521.28 3,536,595.57 32,081,238.35
Earning before taxes 120,853.24- 11,855.43- 117,733.60 206,140.18 212,181.84 321,179.65 224,265.18 292,080.53 23,572.49 180,616.49 310,205.53 645,706.84 2,400,973.65
Taxes 36,255.97- 3,556.63- 35,320.08 61,842.05 63,654.55 96,353.89 67,279.55 87,624.16 7,071.75 54,184.95 93,061.66 193,712.05 720,292.09
Net Income 84,597.27- 8,298.80- 82,413.52 144,298.12 148,527.29 224,825.75 156,985.62 204,456.37 16,500.74 126,431.54 217,143.87 451,994.79 1,680,681.55
Dividend 8,459.73- 829.88- 8,241.35 14,429.81 14,852.73 22,482.58 15,698.56 20,445.64 1,650.07 12,643.15 21,714.39 45,199.48 168,068.16
Retained Earnings 76,137.54- 7,468.92- 74,172.17 129,868.31 133,674.56 202,343.18 141,287.06 184,010.73 14,850.67 113,788.39 195,429.48 406,795.31 1,512,613.40
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 873,100.30 1,018,617.02 1,193,237.08 1,309,650.45 1,309,650.45 1,455,167.17 1,309,650.45 1,396,960.48 1,008,915.90 1,222,340.42 1,396,960.48 1,862,613.98 15,356,864.20
Revenues from red lable 84,950.30 99,108.68 116,098.74 127,425.45 127,425.45 141,583.83 127,425.45 135,920.48 98,164.79 118,930.42 135,920.48 181,227.31 1,494,181.38
Revenues from black lab le 149,973.99 174,969.65 204,964.45 224,960.98 224,960.98 249,956.64 224,960.98 239,958.38 173,303.27 209,963.58 239,958.38 319,944.50 2,637,875.77
Revenues f rom champagne 419 ,507.65 489,425.59 573,327.13 629,261.48 629,261.48 699,179.42 629,261.48 671,212.24 484,764.40 587,310.71 671,212.24 894,949.66 7,378,673.49
Revenues from wine Australia 114,315.84 133,368.47 156,231.64 171,473.75 171,473.75 190,526.39 171,473.75 182,905.34 132,098.30 160,042.17 182,905.34 243,873.78 2,010,688.53
Revenues from wine France '72 166,125.03 193,812.54 227,037.54 249,187.55 249,187.55 276,875.05 249,187.55 265,800.05 191,966.70 232,575.04 265,800.05 354,400.06 2,921,954.70
Revenues from wine France '55 209,334.32 244,223.37 286,090.24 314,001.48 314,001.48 348,890.53 314,001.48 334,934.91 241,897.43 293,068.05 334,934.91 446,579.88 3,681,958.07
Total Revenues 2,017,307.42 2,353,525.33 2,756,986.81 3,025,961.14 3,025,961.14 3,362,179.04 3,025,961.14 3,227,691.88 2,331,110.80 2,824,230.39 3,227,691.88 4,303,589.17 35,482,196.14
Expenses
Direct material
Food 350,560.79 408,987.59 479,099.75 525,841.19 525,841.19 584,267.99 525,841.19 560,897.27 405,092.47 490,785.11 560,897.27 747,863.03 6,165,974.84
Red Lable 61,090.80 71,272.60 83,490.76 91,636.20 91,636.20 101,818.00 91,636.20 97,745.28 70,593.82 85,527.12 97,745.28 130,327.04 1,074,519.33
Black lable 128,076.07 149,422.09 175,037.30 192,114.11 192,114.11 213,460.12 192,114.11 204,921.72 147,999.02 179,306.50 204,921.72 273,228.96 2,252,715.85
Champagne 388,433.01 453,171.85 530,858.45 582,649.52 582,649.52 647,388.35 582,649.52 621,492.82 448,855.92 543,806.22 621,492.82 828,657.09 6,832,105.08
Wine Australia 105,848.00 123,489.33 144,658.93 158,771.99 158,771.99 176,413.33 158,771.99 169,356.79 122,313.24 148,187.19 169,356.79 225,809.06 1,861,748.64
Wine France '72 153,819.47 179,456.05 210,219.95 230,729.21 230,729.21 256,365.79 230,729.21 246,111.16 177,746.95 215,347.26 246,111.16 328,148.21 2,705,513.61
Wine France '55 193,828.07 226,132.75 264,898.37 290,742.11 290,742.11 323,046.79 290,742.11 310,124.92 223,979.11 271,359.30 310,124.92 413,499.89 3,409,220.44
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total Expenses 2,047,746.30 2,271,980.67 2,542,270.25 2,720,449.41 2,714,407.74 2,938,642.11 2,702,324.41 2,834,448.37 2,214,337.27 2,546,033.79 2,816,323.37 3,547,165.02 31,896,128.70
Earning before taxes 30,438.87- 81,544.66 214,716.57 305,511.73 311,553.39 423,536.93 323,636.73 393,243.51 116,773.53 278,196.61 411,368.51 756,424.15 3,586,067.44
Taxes 9,131.66- 24,463.40 64,414.97 91,653.52 93,466.02 127,061.08 97,091.02 117,973.05 35,032.06 83,458.98 123,410.55 226,927.25 1,075,820.23
Net Income 21,307.21- 57,081.26 150,301.60 213,858.21 218,087.38 296,475.85 226,545.71 275,270.46 81,741.47 194,737.62 287,957.96 529,496.91 2,510,247.21
Dividend 2,130.72- 5,708.13 15,030.16 21,385.82 21,808.74 29,647.58 22,654.57 27,527.05 8,174.15 19,473.76 28,795.80 52,949.69 251,024.72
Retained Earnings 19,176.49- 51,373.14 135,271.44 192,472.39 196,278.64 266,828.26 203,891.14 247,743.41 73,567.33 175,263.86 259,162.16 476,547.22 2,259,222.49
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 904,531.91 1,055,287.23 1,236,193.61 1,356,797.87 1,356,797.87 1,507,553.19 1,356,797.87 1,447,251.06 1,045,236.88 1,266,344.68 1,447,251.06 1,929,668.08 15,909,711.31
Revenues from red lable 88,008.51 102,676.60 120,278.30 132,012.77 132,012.77 146,680.85 132,012.77 140,813.62 101,698.72 123,211.91 140,813.62 187,751.49 1,547,971.91
Revenues fr om bl ack labl e 155,373.05 181,268.56 212,343.17 233,059.57 233,059.57 258,955.08 233,059.57 248,596.88 179,542.19 217,522.27 248,596.88 331,462.51 2,732,839.30
Revenues fr om champagne 434,609.93 507,044.92 593,966.90 651,914.89 651,914.89 724,349.88 651,914.89 695,375.88 502,215.92 608,453.90 695,375.88 927,167.85 7,644,305.74
Revenues from wine Australi a 118,431.21 138,169.74 161,855.98 177,646.81 177,646.81 197,385.34 177,646.81 189,489.93 136,853.84 165,803.69 189,489.93 252,653.24 2,083,073.31 Revenues from wine France '72 172,105.53 200,789.79 235,210.89 258,158.30 258,158.30 286,842.55 258,158.30 275,368.85 198,877.50 240,947.74 275,368.85 367,158.47 3,027,145.07
Revenues from wine France '55 216,870.35 253,015.41 296,389.48 325,305.53 325,305.53 361,450.59 325,305.53 346,992.57 250,605.74 303,618.50 346,992.57 462,656.76 3,814,508.56
Total Revenues 2,089,930.49 2,438,252.24 2,856,238.34 3,134,895.74 3,134,895.74 3,483,217.49 3,134,895.74 3,343,888.79 2,415,030.79 2,925,902.69 3,343,888.79 4,458,518.38 36,759,555.21
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2,024,985.92 2,257,510.23 2,537,747.74 2,722,558.85 2,716,517.18 2,949,041.49 2,704,433.85 2,841,531.77 2,199,314.17 2,543,169.27 2,823,406.77 3,580,776.22 31,900,993.46
Earning before taxes 64,944.57 180,742.01 318,490.60 412,336.89 418,378.56 534,176.00 430,461.89 502,357.02 215,716.62 382,733.42 520,482.02 877,742.16 4,858,561.75
Taxes 19,483.37 54,222.60 95,547.18 123,701.07 125,513.57 160,252.80 129,138.57 150,707.11 64,714.99 114,820.03 156,144.61 263,322.65 1,457,568.52
Net Income 45,461.20 126,519.41 222,943.42 288,635.82 292,864.99 373,923.20 301,323.32 351,649.91 151,001.63 267,913.40 364,337.41 614,419.51 3,400,993.22
Dividend 4,546.12 12,651.94 22,294.34 28,863.58 29,286.50 37,392.32 30,132.33 35,164.99 15,100.16 26,791.34 36,433.74 61,441.95 340,099.32
Retained Earnings 40,915.08 113,867.46 200,649.08 259,772.24 263,578.49 336,530.88 271,190.99 316,484.92 135,901.47 241,122.06 327,903.67 552,977.56 3,060,893.90
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Sales decrease 15 %
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
RevenuesRevenues form buffet 764,235.00 891,607.50 1,044,454.50 1,146,352.50 1,146,352.50 1,273,725.00 1,146,352.50 1,222,776.00 883,116.00 1,069,929.00 1,222,776.00 1,630,368.00 13,442,044.50
Revenues from red lable 74,358.00 86,751.00 101,622.60 111,537.00 111,537.00 123,930.00 111,537.00 118,972.80 85,924.80 104,101.20 118,972.80 158,630.40 1,307,874.60
Revenues from black lable 131,274.00 153,153.00 179,407.80 196,911.00 196,911.00 218,790.00 196,911.00 210,038.40 151,694.40 183,783.60 210,038.40 280,051.20 2,308,963.80
Revenues f rom c hampagne 367,200.00 428,400.00 501,840.00 550,800.00 550,800.00 612,000.00 550,800.00 587,520.00 424,320.00 514,080.00 587,520.00 783,360.00 6,458,640.00
Revenues from wine Australia 100,062.00 116,739.00 136,751.40 150,093.00 150,093.00 166,770.00 150,093.00 160,099.20 115,627.20 140,086.80 160,099.20 213,465.60 1,759,979.40
Revenues from wine France '72 145,411.20 169,646.40 198,728.64 218,116.80 218,116.80 242,352.00 218,116.80 232,657.92 168,030.72 203,575.68 232,657.92 310,210.56 2,557,621.44
Revenues from wine France '55 183,232.80 213,771.60 250,418.16 274,849.20 274,849.20 305,388.00 274,849.20 293,172.48 211,735.68 256,525.92 293,172.48 390,896.64 3,222,861.36
Total Revenues 1,765,773.00 2,060,068.50 2,413,223.10 2,648,659.50 2,648,659.50 2,942,955.00 2,648,659.50 2,825,236.80 2,040,448.80 2,472,082.20 2,825,236.80 3,766,982.40 31,057,985.10
Expenses
Direct materia
Food 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00 Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00
Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,164,110.07 2,371,488.40 2,621,550.73 2,786,245.07 2,780,203.40 2,987,581.73 2,768,120.07 2,890,130.40 2,314,968.74 2,621,943.07 2,872,005.40 3,548,907.74 32,727,254.82
Earning before taxes 398,337.07- 311,419.90- 208,327.63- 137,585.57- 131,543.90- 44,626.73- 119,460.57- 64,893.60- 274,519.94- 149,860.87- 46,768.60- 218,074.66 1,669,269.72-
Taxes - 93,425.97- 62,498.29- 41,275.67- 39,463.17- 13,388.02- 35,838.17- 19,468.08- 82,355.98- 44,958.26- 14,030.58- 65,422.40 381,279.79-
Net Income 398,337.07- 217,993.93- 145,829.34- 96,309.90- 92,080.73- 31,238.71- 83,622.40- 45,425.52- 192,163.95- 104,902.61- 32,738.02- 152,652.26 1,287,989.92-Dividend - 21,799.39- 14,582.93- 9,630.99- 9,208.07- 3,123.87- 8,362.24- 4,542.55- 19,216.40- 10,490.26- 3,273.80- 15,265.23 88,965.29-
Retained Earnings 398,337.07- 196,194.54- 131,246.41- 86,678.91- 82,872.66- 28,114.84- 75,260.16- 40,882.97- 172,947.56- 94,412.35- 29,464.22- 137,387.04 1,199,024.64-
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 781,048.17 911,222.87 1,067,432.50 1,171,572.26 1,171,572.26 1,301,746.95 1,171,572.26 1,249,677.07 902,544.55 1,093,467.44 1,249,677.07 1,666,236.10 13,737,769.48
Revenues from red lable 75,993.88 88,659.52 103,858.30 113,990.81 113,990.81 126,656.46 113,990.81 121,590.20 87,815.15 106,391.43 121,590.20 162,120.27 1,336,647.84
Revenues from black labl e 134,162.03 156,522.37 183,354.77 201,243.04 201,243.04 223,603.38 201,243.04 214,659.24 155,031.68 187,826.84 214,659.24 286,212.33 2,359,761.00
Revenues from champagne 375,278.40 437,824.80 512,880.48 562,917.60 562,917.60 625,464.00 562,917.60 600,445.44 433,655.04 525,389.76 600,445.44 800,593.92 6,600,730.08 Revenues from wine Australia 102,263.36 119,307.26 139,759.93 153,395.05 153,395.05 170,438.94 153,395.05 163,621.38 118,171.00 143,168.71 163,621.38 218,161.84 1,798,698.95
Revenues from wine France '72 148,610.25 173,378.62 203,100.67 222,915.37 222,915.37 247,683.74 222,915.37 237,776.39 171,727.40 208,054.34 237,776.39 317,035.19 2,613,889.11
Revenues from wine France '55 187,263.92 218,474.58 255,927.36 280,895.88 280,895.88 312,106.54 280,895.88 299,622.27 216,393.86 262,169.49 299,622.27 399,496.37 3,293,764.31
Total Revenues 1,804,620.01 2,105,390.01 2,466,314.01 2,706,930.01 2,706,930.01 3,007,700.01 2,706,930.01 2,887,392.01 2,085,338.67 2,526,468.01 2,887,392.01 3,849,856.01 31,741,260.77
Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Total Expenses 2,119,781.51 2,331,855.08 2,587,551.70 2,756,002.23 2,749,960.56 2,962,034.14 2,737,877.23 2,862,704.71 2,275,022.40 2,588,883.09 2,844,579.71 3,536,506.81 32,352,759.18
Earning before taxes 315,161.50- 226,465.08- 121,237.70- 49,072.22- 43,030.55- 45,665.87 30,947.22- 24,687.30 189,683.73- 62,415.08- 42,812.30 313,349.20 611,498.41-
Taxes 94,548.45- 67,939.52- 36,371.31- 14,721.67- 12,909.17- 13,699.76 9,284.17- 7,406.19 56,905.12- 18,724.52- 12,843.69 94,004.76 183,449.52-
Net Income 220,613.05- 158,525.55- 84,866.39- 34,350.55- 30,121.39- 31,966.11 21,663.06- 17,281.11 132,778.61- 43,690.56- 29,968.61 219,344.44 428,048.88-
Dividend 22,061.31- 15,852.56- 8,486.64- 3,435.06- 3,012.14- 3,196.61 2,166.31- 1,728.11 13,277.86- 4,369.06- 2,996.86 21,934.44 42,804.89-
Retained Earnings 198,551.75- 142,673.00- 76,379.75- 30,915.50- 27,109.25- 28,769.50 19,496.75- 15,553.00 119,500.75- 39,321.50- 26,971.75 197,410.00 385,244.00-
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 801,355.42 934,914.66 1,095,185.74 1,202,033.13 1,202,033.13 1,335,592.37 1,202,033.13 1,282,168.68 926,010.71 1,121,897.59 1,282,168.68 1,709,558.23 14,094,951.49
Revenues from red lable 77,969.72 90,964.67 106,558.61 116,954.58 116,954.58 129,949.53 116,954.58 124,751.55 90,098.34 109,157.60 124,751.55 166,335.40 1,371,400.69
Revenues from black lable 137,650. 24 160,591.95 188,122.00 206,475.36 206,475.36 229,417.07 206,475.36 220,240.39 159,062.50 192,710.34 220,240.39 293,653.85 2,421,114.79
Revenues from champagne 385,035. 64 449,208.24 526,215.37 577,553.46 577,553.46 641,726.06 577,553.46 616,057.02 444,930.07 539,049.89 616,057.02 821,409.36 6,772,349.06
Revenues from wine Australia 104,922.21 122,409.25 143,393.69 157,383.32 157,383.32 174,870.35 157,383.32 167,875.54 121,243.44 146,891.10 167,875.54 223,834.05 1,845,465.12 Revenues from wine France '72 152,474.11 177,886.46 208,381.29 228,711.17 228,711.17 254,123.52 228,711.17 243,958.58 176,192.31 213,463.76 243,958.58 325,278.11 2,681,850.23
Revenues from wine France '55 192,132.78 224,154.91 262,581.47 288,199.18 288,199.18 320,221.31 288,199.18 307,412.45 222,020.11 268,985.90 307,412.45 409,883.27 3,379,402.18
Total Revenues 1,851, 540.13 2,160,130.15 2,530,438.17 2,777,310.19 2,777,310.19 3,085,900.21 2,777,310.19 2,962,464.20 2,139,557.48 2,592,156.18 2,962,464.20 3,949,952.27 32,566,533.55
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 217,500.01 211,458.34 205,416.67 199,375.01 193,333.34 187,291.67 181,250.01 175,208.34 169,166.67 163,125.01 157,083.34 151,041.68 2,211,250.09
Total E xpenses 2,081,307.49 2,299,052.06 2,561,553.88 2,734,541.20 2,728,499.53 2,946,244.10 2,716,416.20 2,844,646.28 2,241,841.31 2,564,019.46 2,826,521.28 3,536,595.57 32,081,238.35
Earning before taxes 229,767.36- 138,921.91- 31,115.70- 42,768.99 48,810.66 139,656.11 60,893.99 117,817.93 102,283.83- 28,136.72 135,942.93 413,356.70 485,295.20
Taxes 68,930.21- 41,676.57- 9,334.71- 12,830.70 14,643.20 41,896.83 18,268.20 35,345.38 30,685.15- 8,441.02 40,782.88 124,007.01 145,588.56
Net Income 160,837.15- 97,245.34- 21,780.99- 29,938.29 34,167.46 97,759.28 42,625.79 82,472.55 71,598.68- 19,695.70 95,160.05 289,349.69 339,706.64
Dividend 16,083.72- 9,724.53- 2,178.10- 2,993.83 3,416.75 9,775.93 4,262.58 8,247.25 7,159.87- 1,969.57 9,516.00 28,934.97 33,970.66
Retained Earnings 144,753.44- 87,520.80- 19,602.89- 26,944.46 30,750.71 87,983.35 38,363.21 74,225.29 64,438.81- 17,726.13 85,644.04 260,414.72 305,735.98
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 824,594.73 962,027.18 1,126,946.13 1,236,892.09 1 ,236 ,892 .09 1 ,374 ,324 .55 1 ,236 ,892 .09 1 ,319 ,351 .57 952,865 .02 1,154,432.62 1,319,351.57 1,759,135.42 14,503,705.08
Revenues from red lable 80,230.84 93,602.64 109,648.81 120,346.26 120,346.26 133,718.06 120,346.26 128,369.34 92,711.19 112,323.17 128,369.34 171,159.12 1,411,171.30
Revenu es from b lack lable 141, 642.10 165,249.11 193,577.53 212,463.15 212,463.15 236,070.16 212,463.15 226,627.36 163,675.31 198,298.94 226,627.36 302,169.81 2,491,327.12
Revenu es from champagne 396, 201.67 462,235.28 541,475.62 594,302.51 594,302.51 660,336.12 594,302.51 633,922.68 457,833.04 554,682.34 633,922.68 845,230.23 6,968,747.18
Revenues from wine Australia 107,964.96 125,959.11 147,552.11 161,947.43 161,947.43 179,941.59 161,947.43 172,743.93 124,759.50 151,150.94 172,743.93 230,325.24 1,898,983.61 Revenues from wine France '72 156,895.86 183,045.17 214,424.34 235,343.79 235,343.79 261,493.10 235,343.79 251,033.38 181,301.89 219,654.21 251,033.38 334,711.17 2,759,623.89
Revenues from wine France '55 197,704.63 230,655.41 270,196.33 296,556.95 296,556.95 329,507.72 296,556.95 316,327.41 228,458.69 276,786.49 316,327.41 421,769.89 3,477,404.85
Total Revenues 1,905,234.79 2,222,773.92 2,603,820.88 2,857,852.18 2,857,852.18 3,175,391.32 2,857,852.18 3,048,375.66 2,201,604.65 2,667,328.71 3,048,375.66 4,064,500.88 33,510,963.03
Expenses
Direct material
Food 350,560.79 408,987.59 479,099.75 525,841.19 525,841.19 584,267.99 525,841.19 560,897.27 405,092.47 490,785.11 560,897.27 747,863.03 6,165,974.84
Red Lable 61,090.80 71,272.60 83,490.76 91,636.20 91,636.20 101,818.00 91,636.20 97,745.28 70,593.82 85,527.12 97,745.28 130,327.04 1,074,519.33
Black lable 128,076.07 149,422.09 175,037.30 192,114.11 192,114.11 213,460.12 192,114.11 204,921.72 147,999.02 179,306.50 204,921.72 273,228.96 2,252,715.85
Champagne 388,433.01 453,171.85 530,858.45 582,649.52 582,649.52 647,388.35 582,649.52 621,492.82 448,855.92 543,806.22 621,492.82 828,657.09 6,832,105.08
Wine Australia 105,848.00 123,489.33 144,658.93 158,771.99 158,771.99 176,413.33 158,771.99 169,356.79 122,313.24 148,187.19 169,356.79 225,809.06 1,861,748.64
Wine France '72 153,819.47 179,456.05 210,219.95 230,729.21 230,729.21 256,365.79 230,729.21 246,111.16 177,746.95 215,347.26 246,111.16 328,148.21 2,705,513.61
Wine France '55 193,828.07 226,132.75 264,898.37 290,742.11 290,742.11 323,046.79 290,742.11 310,124.92 223,979.11 271,359.30 310,124.92 413,499.89 3,409,220.44
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total Expenses 2,047,746.30 2,271,980.67 2,542,270.25 2,720,449.41 2,714,407.74 2,938,642.11 2,702,324.41 2,834,448.37 2,214,337.27 2,546,033.79 2,816,323.37 3,547,165.02 31,896,128.70
Earning before taxes 142,511.51- 49,206.75- 61,550.63 137,402.77 143,444.44 236,749.20 155,527.77 213,927.30 12,732.62- 121,294.92 232,052.30 517,335.87 1,614,834.32
Taxes 42,753.45- 14,762.02- 18,465.19 41,220.83 43,033.33 71,024.76 46,658.33 64,178.19 3,819.79- 36,388.47 69,615.69 155,200.76 484,450.30
Net Income 99,758.06- 34,444.72- 43,085.44 96,181.94 100,411.11 165,724.44 108,869.44 149,749.11 8,912.84- 84,906.44 162,436.61 362,135.11 1,130,384.03
Dividend 9,975.81- 3,444.47- 4,308.54 9,618.19 10,041.11 16,572.44 10,886.94 14,974.91 891.28- 8,490.64 16,243.66 36,213.51 113,038.40
Retained Earnings 89,782.25- 31,000.25- 38,776.90 86,563.75 90,370.00 149,152.00 97,982.50 134,774.20 8,021.55- 76,415.80 146,192.95 325,921.60 1,017,345.62
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 854,280.14 996,660.16 1,167,516.19 1,281,420.21 1,281,420.21 1,423,800.23 1,281,420.21 1,366,848.22 987,168.16 1,195,992.20 1,366,848.22 1,822,464.30 15,025,838.46
Revenues from red lable 83,119.15 96,972.34 113,596.17 124,678.72 124,678.72 138,531.91 124,678.72 132,990.64 96,048.79 116,366.81 132,990.64 177,320.85 1,461,973.47 Revenues from black lable 146,741.21 171,198.08 200,546.32 220,111.82 220,111.82 244,568.69 220,111.82 234,785.94 169,567.62 205,437.70 234,785.94 313,047.92 2,581,014.89
Revenues f rom champagne 410,464.93 478,875.75 560,968.74 615,697.40 615,697.40 684,108.22 615,697.40 656,743.89 474,315.03 574,650.90 656,743.89 875,658.52 7,219,622.08
Revenues from wine Australia 111,851.69 130,493.64 152,863.98 167,777.54 167,777.54 186,419.49 167,777.54 178,962.71 129,250.85 156,592.37 178,962.71 238,616.95 1,967,347.02
Revenues from wine France '72 162,544.11 189,634.80 222,143.62 243,816.17 243,816.17 270,906.86 243,816.17 260,070.58 187,828.75 227,561.76 260,070.58 346,760.77 2,858,970.35
Revenues from wine France '55 204,822.00 238,959.00 279,923.40 307,233.00 307,233.00 341,370.00 307,233.00 327,715.20 236,683.20 286,750.80 327,715.20 436,953.60 3,602,591.42
Total Revenues 1, 973,823.24 2,302,793.78 2,697,558.43 2,960,734.86 2,960,734.86 3,289,705.40 2,960,734.86 3,158,117.19 2,280,862.41 2,763,352.54 3,158,117.19 4,210,822.92 34,717,357.69
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00 Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2, 024,985.92 2,257,510.23 2,537,747.74 2,722,558.85 2,716,517.18 2,949,041.49 2,704,433.85 2,841,531.77 2,199,314.17 2,543,169.27 2,823,406.77 3,580,776.22 31,900,993.46
Earning before taxes 51,162.68- 45,283.55 159,810.70 238,176.01 244,217.68 340,663.91 256,301.01 316,585.42 81,548.24 220,183.27 334,710.42 630,046.70 2,816,364.24
Taxes 15,348.80- 13,585.06 47,943.21 71,452.80 73,265.30 102,199.17 76,890.30 94,975.63 24,464.47 66,054.98 100,413.13 189,014.01 844,909.27
Net Income 35,813.88- 31,698.48 111,867.49 166,723.21 170,952.38 238,464.74 179,410.71 221,609.79 57,083.77 154,128.29 234,297.29 441,032.69 1,971,454.97
Dividend 3,581.39- 3,169.85 11,186.75 16,672.32 17,095.24 23,846.47 17,941.07 22,160.98 5,708.38 15,412.83 23,429.73 44,103.27 197,145.50
Retained Earnings 32,232.49- 28,528.64 100,680.74 150,050.89 153,857.14 214,618.27 161,469.64 199,448.81 51,375.39 138,715.46 210,867.56 396,929.42 1,774,309.47
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Expense increase 5%
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
RevenuesRevenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00
Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues from black lable 154,440.00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues from champagne 432,000.00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materia
Food 341,145.00 398,002.50 466,231.50 511,717.50 511,717.50 568,575.00 511,717.50 545,832.00 394,212.00 477,603.00 545,832.00 727,776.00 6,000,361.50
Red Lable 59,449.95 69,358.28 81,248.27 89,174.93 89,174.93 99,083.25 89,174.93 95,119.92 68,697.72 83,229.93 95,119.92 126,826.56 1,045,658.57
Black lable 124,636.05 145,408.73 170,335.94 186,954.08 186,954.08 207,726.75 186,954.08 199,417.68 144,023.88 174,490.47 199,417.68 265,890.24 2,192,209.64
Champagne 378,000.00 441,000.00 516,600.00 567,000.00 567,000.00 630,000.00 567,000.00 604,800.00 436,800.00 529,200.00 604,800.00 806,400.00 6,648,600.00
Wine Australia 103,005.00 120,172.50 140,773.50 154,507.50 154,507.50 171,675.00 154,507.50 164,808.00 119,028.00 144,207.00 164,808.00 219,744.00 1,811,743.50
Wine France '72 149,688.00 174,636.00 204,573.60 224,532.00 224,532.00 249,480.00 224,532.00 239,500.80 172,972.80 209,563.20 239,500.80 319,334.40 2,632,845.60 Wine France '55 188,622.00 220,059.00 257,783.40 282,933.00 282,933.00 314,370.00 282,933.00 301,795.20 217,963.20 264,070.80 301,795.20 402,393.60 3,317,651.40
Building rent Expense 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 1,764,000.00
Electricity 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 63,000.00
Water supply 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 12,600.00
Depreciation Expense 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 727,071.24
Internet Expense 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Telephone Expense 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 20,160.00
Supplies Expense 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 45,183.60
Salaries Expense 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 3,924,900.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,254,190.57 2,472,239.90 2,735,107.44 2,908,338.57 2,902,296.90 3,120,346.24 2,890,213.57 3,018,626.51 2,415,008.84 2,737,633.97 3,000,501.51 3,711,551.04 34,166,055.06
Earning before taxes 176,810.57- 48,629.90- 103,978.56 207,731.43 213,773.10 341,953.76 225,856.43 305,181.49 14,480.84- 170,698.03 323,306.49 720,192.96 2,372,750.94
Taxes - 14,588.97- 31,193.57 62,319.43 64,131.93 102,586.13 67,756.93 91,554.45 4,344.25- 51,209.41 96,991.95 216,057.89 764,868.45
Net Income 176,810.57- 34,040.93- 72,784.99 145,412.00 149,641.17 239,367.63 158,099.50 213,627.05 10,136.59- 119,488.62 226,314.55 504,135.07 1,607,882.49
Dividend - 3,404.09- 7,278.50 14,541.20 14,964.12 23,936.76 15,809.95 21,362.70 1,013.66- 11,948.86 22,631.45 50,413.51 178,469.31
Retained Earnings 176,810.57- 30,636.84- 65,506.49 130,870.80 134,677.05 215,430.87 142,289.55 192,264.34 9,122.93- 107,539.76 203,683.09 453,721.57 1,429,413.18
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 918,880.20 1,072,026.90 1,255,802.94 1,378,320.30 1,378,320.30 1,531,467.00 1,378,320.30 1,470,208.32 1,061,817.12 1,286,432.28 1,470,208.32 1,960,277.76 16,162,081.74
Revenues from red lable 89,404.56 104,305.32 122,186.23 134,106.84 134,106.84 149,007.60 134,106.84 143,047.30 103,311.94 125,166.38 143,047.30 190,729.73 1,572,526.87
Revenues from black lable 157,837.68 184,143.96 215,711.50 236,756.52 236,756.52 263,062.80 236,756.52 252,540.29 182,390.21 220,972.75 252,540.29 336,720.38 2,776,189.42
Revenues f rom champagne 441,504.00 515,088.00 603,388.80 662,256.00 662,256.00 735,840.00 662,256.00 706,406.40 510,182.40 618,105.60 706,406.40 941,875.20 7,765,564.80 Revenues from wine Australia 120,309.84 140,361.48 164,423.45 180,464.76 180,464.76 200,516.40 180,464.76 192,495.74 139,024.70 168,433.78 192,495.74 256,660.99 2,116,116.41
Revenues from wine France '72 174,835.58 203,974.85 238,941.96 262,253.38 262,253.38 291,392.64 262,253.38 279,736.93 202,032.23 244,769.82 279,736.93 372,982.58 3,075,163.66
Revenues from wine France '55 220,310.50 257,028.91 301,091.01 330,465.74 330,465.74 367,184.16 330,465.74 352,496.79 254,581.02 308,434.69 352,496.79 469,995.72 3,875,016.84
Total Revenues 2,123,082.36 2,476,929.42 2,901,545.89 3,184,623.54 3,184,623.54 3,538,470.60 3,184,623.54 3,396,931.78 2,453,339.62 2,972,315.30 3,396,931.78 4,529,242.37 37,342,659.73
Expenses
Direct material
Food 348,650.19 406,758.56 476,488.59 522,975.29 522,975.29 581,083.65 522,975.29 557,840.30 402,884.66 488,110.27 557,840.30 743,787.07 6,132,369.45
Red Lable 60,757.85 70,884.16 83,035.73 91,136.77 91,136.77 101,263.08 91,136.77 97,212.56 70,209.07 85,060.99 97,212.56 129,616.74 1,068,663.05
Black lable 127,378.04 148,607.72 174,083.33 191,067.06 191,067.06 212,296.74 191,067.06 203,804.87 147,192.41 178,329.26 203,804.87 271,739.83 2,240,438.25
Champagne 386,316.00 450,702.00 527,965.20 579,474.00 579,474.00 643,860.00 579,474.00 618,105.60 446,409.60 540,842.40 618,105.60 824,140.80 6,794,869.20
Wine Australia 105,271.11 122,816.30 143,870.52 157,906.67 157,906.67 175,451.85 157,906.67 168,433.78 121,646.62 147,379.55 168,433.78 224,578.37 1,851,601.86
Wine France '72 152,981.14 178,477.99 209,074.22 229,471.70 229,471.70 254,968.56 229,471.70 244,769.82 176,778.20 214,173.59 244,769.82 326,359.76 2,690,768.20
Wine France '55 192,771.68 224,900.30 263,454.63 289,157.53 289,157.53 321,286.14 289,157.53 308,434.69 222,758.39 269,880.36 308,434.69 411,246.26 3,390,639.73
Building rent Expense 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 1,764,000.00
Electricity 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 5,250.00 63,000.00
Water supply 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 12,600.00
Depreciation Expense 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 727,071.24
Internet Expense 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Telephone Expense 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 20,160.00
Supplies Expense 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 45,183.60
Salaries Expense 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 3,924,900.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Total Expenses 2,211,270.58 2,434,249.92 2,703,033.46 2,880,208.59 2,874,166.93 3,097,146.26 2,862,083.59 2,993,454.53 2,376,690.19 2,706,545.99 2,975,329.53 3,702,155.07 33,816,334.64
Earning before taxes 88,188.22- 42,679.50 198,512.44 304,414.95 310,456.61 441,324.34 322,539.95 403,477.25 76,649.43 265,769.31 421,602.25 827,087.30 3,526,325.10
Taxes 26,456.47- 12,803.85 59,553.73 91,324.48 93,136.98 132,397.30 96,761.98 121,043.17 22,994.83 79,730.79 126,480.67 248,126.19 1,057,897.53
Net Income 61,731.76- 29,875.65 138,958.70 213,090.46 217,319.63 308,927.04 225,777.96 282,434.07 53,654.60 186,038.52 295,121.57 578,961.11 2,468,427.57
Dividend 6,173.18- 2,987.56 13,895.87 21,309.05 21,731.96 30,892.70 22,577.80 28,243.41 5,365.46 18,603.85 29,512.16 57,896.11 246,842.76
Retained Earnings 55,558.58- 26,888.08 125,062.83 191,781.42 195,587.67 278,034.33 203,200.17 254,190.67 48,289.14 167,434.67 265,609.42 521,065.00 2,221,584.81
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 942,771.09 1,099,899.60 1,288,453.82 1,414,156.63 1,414,156.63 1,571,285.14 1,414,156.63 1,508,433.74 1,089,424.37 1,319,879.52 1,508,433.74 2,011,244.98 16,582,295.87
Revenues from red lable 91,729.08 107,017.26 125,363.07 137,593.62 137,593.62 152,881.80 137,593.62 146,766.53 105,998.05 128,420.71 146,766.53 195,688.70 1,613,412.57
Revenues f rom b lack labl e 161 ,941. 46 188,931.70 221,319.99 242,912.19 242,912.19 269,902.43 242,912.19 259,106.34 187,132.35 226,718.04 259,106.34 345,475.11 2,848,370.34
Revenues from champagne 452 ,983. 10 528,480.29 619,076.91 679,474.66 679,474.66 754,971.84 679,474.66 724,772.97 523,447.14 634,176.35 724,772.97 966,363.96 7,967,469.48
Revenues from wine Australia 123,437.90 144,010.88 168,698.46 185,156.84 185,156.84 205,729.83 185,156.84 197,500.63 142,639.35 172,813.05 197,500.63 263,334.18 2,171,135.43 Revenues from wine France '72 179,381.31 209,278.19 245,154.46 269,071.96 269,071.96 298,968.85 269,071.96 287,010.09 207,285.07 251,133.83 287,010.09 382,680.13 3,155,117.92
Revenues from wine France '55 226,038.57 263,711.66 308,919.38 339,057.85 339,057.85 376,730.95 339,057.85 361,661.71 261,200.12 316,454.00 361,661.71 482,215.61 3,975,767.27
Total Revenues 2,178,282.50 2,541,329.58 2,976,986.09 3,267,423.75 3,267,423.75 3,630,470.84 3,267,423.75 3,485,252.00 2,517,126.45 3,049,595.50 3,485,252.00 4,647,002.67 38,313,568.89
Expenses
Direct material
Food 357,715.09 417,334.28 488,877.30 536,572.64 536,572.64 596,191.82 536,572.64 572,344.15 413,359.67 500,801.13 572,344.15 763,125.54 6,291,811.06
Red Lable 62,337.55 72,727.15 85,194.66 93,506.33 93,506.33 103,895.92 93,506.33 99,740.08 72,034.51 87,272.57 99,740.08 132,986.78 1,096,448.29
Black lable 130,689.87 152,471.52 178,609.49 196,034.81 196,034.81 217,816.45 196,034.81 209,103.80 151,019.41 182,965.82 209,103.80 278,805.06 2,298,689.64
Champagne 396,360.22 462,420.25 541,692.30 594,540.32 594,540.32 660,600.36 594,540.32 634,176.35 458,016.25 554,904.30 634,176.35 845,568.46 6,971,535.80
Wine Australia 108,008.16 126,009.52 147,611.15 162,012.24 162,012.24 180,013.60 162,012.24 172,813.05 124,809.43 151,211.42 172,813.05 230,417.41 1,899,743.51
Wine France '72 156,958.65 183,118.42 214,510.15 235,437.97 235,437.97 261,597.74 235,437.97 251,133.83 181,374.43 219,742.10 251,133.83 334,845.11 2,760,728.18
Wine France '55 197,783.75 230,747.71 270,304.46 296,675.62 296,675.62 329,639.58 296,675.62 316,454.00 228,550.11 276,897.25 316,454.00 421,938.66 3,478,796.36
Building rent Expense 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 1,764,000.00
Electricity 5,250.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,250.00
Water supply 1,050.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,050.00 Depreciation Expense 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 727,071.24
Internet Expense 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Telephone Expense 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 20,160.00
Supplies Expense 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 45,183.60
Salaries Expense 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 3,924,900.00
Interest Expense 217,500.01 211,458.34 205,416.67 199,375.01 193,333.34 187,291.67 181,250.01 175,208.34 169,166.67 163,125.01 157,083.34 151,041.68 2,211,250.09
Total Expenses 2,174,497.86 2,403,131.75 2,679,060.74 2,860,999.51 2,854,957.84 3,083,891.72 2,842,874.51 2,977,818.17 2,345,175.04 2,683,764.18 2,959,693.17 3,705,573.26 33,571,437.76
Earning before taxes 3,784.64 138,197.84 297,925.35 406,424.24 412,465.91 546,579.11 424,549.24 507,433.83 171,951.40 365,831.32 525,558.83 941,429.41 4,742,131.12
Taxes 1,135.39 41,459.35 89,377.60 121,927.27 123,739.77 163,973.73 127,364.77 152,230.15 51,585.42 109,749.40 157,667.65 282,428.82 1,422,639.34
Net Income 2,649.25 96,738.49 208,547.74 284,496.97 288,726.14 382,605.38 297,184.47 355,203.68 120,365.98 256,081.92 367,891.18 659,000.59 3,319,491.79
Dividend 264.92 9,673.85 20,854.77 28,449.70 28,872.61 38,260.54 29,718.45 35,520.37 12,036.60 25,608.19 36,789.12 65,900.06 331,949.18
Retained Earnings 2,384.32 87,064.64 187,692.97 256,047.27 259,853.52 344,344.84 267,466.02 319,683.31 108,329.38 230,473.73 331,102.06 593,100.53 2,987,542.61
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 970,111.45 1,131,796.69 1,325,818.98 1,455,167.17 1,455,167.17 1,616,852.41 1,455,167.17 1,552,178.31 1,121,017.67 1,358,156.03 1,552,178.31 2,069,571.09 17,063,182.45
Revenues from red lable 94,389.22 110,120.76 128,998.60 141,583.83 141,583.83 157,315.37 141,583.83 151,022.75 109,071.99 132,144.91 151,022.75 201,363.67 1,660,201.54
Revenues from black lable 166,637.76 194,410.72 227,738.27 249,956.64 249,956.64 277,729.60 249,956.64 266,620.42 192,559.19 233,292.87 266,620.42 355,493.89 2,930,973.08
Revenues from champagne 466,119.61 543,806.22 637,030.14 699,179.42 699,179.42 776,866.02 699,179.42 745,791.38 538,627.11 652,567.46 745,791.38 994,388.51 8,198,526.10
Revenues from wine Australia 127,017.59 148,187.19 173,590.71 190,526.39 190,526.39 211,695.99 190,526.39 203,228.15 146,775.89 177,824.63 203,228.15 270,970.87 2,234,098.36 Revenues from wine France '72 184,583.37 215,347.26 252,263.94 276,875.05 276,875.05 307,638.95 276,875.05 295,333.39 213,296.34 258,416.71 295,333.39 393,777.85 3,246,616.34
Revenues from wine France '55 232,593.69 271,359.30 317,878.04 348,890.53 348,890.53 387,656.15 348,890.53 372,149.90 268,774.93 325,631.16 372,149.90 496,199.87 4,091,064.52
Total Revenues 2,241,452.69 2,615,028.14 3,063,318.68 3,362,179.04 3,362,179.04 3,735,754.49 3,362,179.04 3,586,324.31 2,590,123.11 3,138,033.77 3,586,324.31 4,781,765.75 39,424,662.38
Expenses
Direct material
Food 368,088.83 429,436.97 503,054.74 552,133.25 552,133.25 613,481.39 552,133.25 588,942.13 425,347.10 515,324.37 588,942.13 785,256.18 6,474,273.58
Red Lable 64,145.34 74,836.23 87,665.30 96,218.01 96,218.01 106,908.90 96,218.01 102,632.55 74,123.51 89,803.48 102,632.55 136,843.40 1,128,245.29
Black lable 134,479.88 156,893.19 183,789.17 201,719.82 201,719.82 224,133.13 201,719.82 215,167.81 155,398.97 188,271.83 215,167.81 286,890.41 2,365,351.64
Champagne 407,854.66 475,830.44 557,401.37 611,781.99 611,781.99 679,757.77 611,781.99 652,567.46 471,298.72 570,996.53 652,567.46 870,089.95 7,173,710.34
Wine Australia 111,140.40 129,663.79 151,891.87 166,710.59 166,710.59 185,233.99 166,710.59 177,824.63 128,428.90 155,596.55 177,824.63 237,099.51 1,954,836.07
Wine France '72 161,510.45 188,428.85 220,730.94 242,265.67 242,265.67 269,184.08 242,265.67 258,416.71 186,634.29 226,114.62 258,416.71 344,555.62 2,840,789.29
Wine France '55 203,519.48 237,439.39 278,143.28 305,279.21 305,279.21 339,199.13 305,279.21 325,631.16 235,178.06 284,927.27 325,631.16 434,174.88 3,579,681.46
Building rent Expense 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 1,764,000.00
Electricity 5,250.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,250.00
Water supply 1,050.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,050.00
Depreciation Expense 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 727,071.24
Internet Expense 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Telephone Expense 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 20,160.00
Supplies Expense 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 45,183.60
Salaries Expense 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 3,924,900.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total Expenses 2,142,883.61 2,378,331.78 2,662,437.93 2,849,828.13 2,843,786.46 3,079,534.64 2,831,703.13 2,970,735.37 2,319,920.80 2,668,504.23 2,952,610.37 3,720,296.19 33,420,572.63
Earning before taxes 98,569.08 236,696.36 400,880.76 512,350.91 518,392.58 656,219.85 530,475.91 615,588.94 270,202.32 469,529.54 633,713.94 1,061,469.56 6,004,089.75
Taxes 29,570.72 71,008.91 120,264.23 153,705.27 155,517.77 196,865.96 159,142.77 184,676.68 81,060.69 140,858.86 190,114.18 318,440.87 1,801,226.93
Net Income 68,998.36 165,687.45 280,616.53 358,645.64 362,874.80 459,353.90 371,333.14 430,912.26 189,141.62 328,670.68 443,599.76 743,028.69 4,202,862.83
Dividend 6,899.84 16,568.75 28,061.65 35,864.56 36,287.48 45,935.39 37,133.31 43,091.23 18,914.16 32,867.07 44,359.98 74,302.87 420,286.28
Retained Earnings 62,098.52 149,118.71 252,554.88 322,781.07 326,587.32 413,418.51 334,199.82 387,821.03 170,227.46 295,803.61 399,239.78 668,725.82 3,782,576.54
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues f rom black l abl e 172,636.72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues from champagne 482,899.92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04
Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90
Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52
Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85
Total R evenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 147,000.00 1,764,000.00
Electricity 5,250.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,250.00
Water supply 1,050.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,050.00
Depreciation Expense 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 60,589.27 727,071.24
Internet Expense 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Telephone Expense 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 20,160.00
Supplies Expense 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 3,765.30 45,183.60
Salaries Expense 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 327,075.00 3,924,900.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2,051,040.43 2,283,264.74 2,563,502.24 2,748,313.35 2,742,271.69 2,974,795.99 2,730,188.35 2,867,286.27 2,225,068.67 2,568,923.77 2,849,161.27 3,606,530.72 32,210,347.50
Earning before taxes 271,104.56 425,904.42 610,095.92 734,904.13 740,945.80 895,445.66 753,029.13 848,145.71 458,298.87 682,079.22 866,270.71 1,347,378.59 8,633,602.73
Taxes 81,331.37 127,771.33 183,028.77 220,471.24 222,283.74 268,633.70 225,908.74 254,443.71 137,489.66 204,623.77 259,881.21 404,213.58 2,590,080.82
Net Income 189,773.19 298,133.09 427,067.14 514,432.89 518,662.06 626,811.96 527,120.39 593,702.00 320,809.21 477,455.45 606,389.50 943,165.01 6,043,521.91
Dividend 18,977.32 29,813.31 42,706.71 51,443.29 51,866.21 62,681.20 52,712.04 59,370.20 32,080.92 47,745.55 60,638.95 94,316.50 604,352.19
Retained Earnings 170,795.87 268,319.78 384,360.43 462,989.60 466,795.85 564,130.76 474,408.35 534,331.80 288,728.29 429,709.91 545,750.55 848,848.51 5,439,169.72
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Expense Increase 10%
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00 Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues f rom b lack lable 154, 440. 00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues f rom champagne 432, 000. 00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materia
Food 357,390.00 416,955.00 488,433.00 536,085.00 536,085.00 595,650.00 536,085.00 571,824.00 412,984.00 500,346.00 571,824.00 762,432.00 6,286,093.00
Red Lable 62,280.90 72,661.05 85,117.23 93,421.35 93,421.35 103,801.50 93,421.35 99,649.44 71,969.04 87,193.26 99,649.44 132,865.92 1,095,451.83
Black lable 130,571.10 152,332.95 178,447.17 195,856.65 195,856.65 217,618.50 195,856.65 208,913.76 150,882.16 182,799.54 208,913.76 278,551.68 2,296,600.57
Champagne 396,000.00 462,000.00 541,200.00 594,000.00 594,000.00 660,000.00 594,000.00 633,600.00 457,600.00 554,400.00 633,600.00 844,800.00 6,965,200.00
Wine Australia 107,910.00 125,895.00 147,477.00 161,865.00 161,865.00 179,850.00 161,865.00 172,656.00 124,696.00 151,074.00 172,656.00 230,208.00 1,898,017.00
Wine France '72 156,816.00 182,952.00 214,315.20 235,224.00 235,224.00 261,360.00 235,224.00 250,905.60 181,209.60 219,542.40 250,905.60 334,540.80 2,758,219.20
Wine France '55 197,604.00 230,538.00 270,058.80 296,406.00 296,406.00 329,340.00 296,406.00 316,166.40 228,342.40 276,645.60 316,166.40 421,555.20 3,475,634.80
Building rent Expense 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 154,000.00 1,848,000.00 Electricity 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 66,000.00
Water supply 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00 13,200.00
Depreciation Expense 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 63,474.47 761,693.68
Internet Expense 770.00 770.00 770.00 770.00 770.00 770.00 770.00 770.00 770.00 770.00 770.00 770.00 9,240.00
Telephone Expense 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 1,760.00 21,120.00
Supplies Expense 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 3,944.60 47,335.20
Salaries Expense 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 342,650.00 4,111,800.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,344,271.07 2,572,991.41 2,848,664.14 3,030,432.07 3,024,390.41 3,253,110.74 3,012,307.07 3,147,122.61 2,515,048.94 2,853,324.88 3,128,997.61 3,874,194.34 35,604,855.30
Earning before taxes 266,891.07- 149,381.41- 9,578.14- 85,637.93 91,679.59 209,189.26 103,762.93 176,685.39 114,520.94- 55,007.12 194,810.39 557,549.66 933,950.70
Taxes - 44,814.42- 2,873.44- 25,691.38 27,503.88 62,756.78 31,128.88 53,005.62 34,356.28- 16,502.14 58,443.12 167,264.90 360,252.53
Net Income 266,891.07- 104,566.98- 6,704.70- 59,946.55 64,175.71 146,432.48 72,634.05 123,679.77 80,164.66- 38,504.99 136,367.27 390,284.76 573,698.17
Dividend - 10,456.70- 670.47- 5,994.65 6,417.57 14,643.25 7,263.40 12,367.98 8,016.47- 3,850.50 13,636.73 39,028.48 84,058.92
Retained Earnings 266,891.07- 94,110.29- 6,034.23- 53,951.89 57,758.14 131,789.23 65,370.64 111,311.80 72,148.19- 34,654.49 122,730.55 351,256.28 489,639.25
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Expense Increase 15%
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00
Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues from black lable 154,440.00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues f rom champagne 432,000.00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materia
Food 373,635.00 435,907.50 510,634.50 560,452.50 560,452.50 622,725.00 560,452.50 597,816.00 431,756.00 523,089.00 597,816.00 797,088.00 6,571,824.50
Red Lable 65,111.85 75,963.83 88,986.20 97,667.78 97,667.78 108,519.75 97,667.78 104,178.96 75,240.36 91,156.59 104,178.96 138,905.28 1,145,245.10
Black lable 136,506.15 159,257.18 186,558.41 204,759.23 204,759.23 227,510.25 204,759.23 218,409.84 157,740.44 191,108.61 218,409.84 291,213.12 2,400,991.51
Champagne 414,000.00 483,000.00 565,800.00 621,000.00 621,000.00 690,000.00 621,000.00 662,400.00 478,400.00 579,600.00 662,400.00 883,200.00 7,281,800.00
Wine Australia 112,815.00 131,617.50 154,180.50 169,222.50 169,222.50 188,025.00 169,222.50 180,504.00 130,364.00 157,941.00 180,504.00 240,672.00 1,984,290.50
Wine France '72 163,944.00 191,268.00 224,056.80 245,916.00 245,916.00 273,240.00 245,916.00 262,310.40 189,446.40 229,521.60 262,310.40 349,747.20 2,883,592.80
Wine France '55 206,586.00 241,017.00 282,334.20 309,879.00 309,879.00 344,310.00 309,879.00 330,537.60 238,721.60 289,220.40 330,537.60 440,716.80 3,633,618.20
Building rent Expense 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 1,932,000.00
Electricity 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 69,000.00
Water supply 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 13,800.00
Depreciation Expense 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 796,316.12
Internet Expense 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 9,660.00
Telephone Expense 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 22,080.00
Supplies Expense 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 49,486.80
Salaries Expense 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 4,298,700.00
Interest expense 362,500.00 356,458.33 350,416.67 344,375.00 338,333.33 332,291.67 326,250.00 320,208.34 314,166.67 308,125.00 302,083.34 296,041.67 3,951,250.02
Total Expenses 2,434,351.58 2,673,742.91 2,962,220.84 3,152,525.58 3,146,483.91 3,385,875.24 3,134,400.58 3,275,618.71 2,615,089.05 2,969,015.78 3,257,493.71 4,036,837.65 37,043,655.54
Earning before taxes 356,971.58- 250,132.91- 123,134.84- 36,455.58- 30,413.91- 76,424.76 18,330.58- 48,189.29 214,561.05- 60,683.78- 66,314.29 394,906.35 504,849.54-
Taxes - 75,039.87- 36,940.45- 10,936.67- 9,124.17- 22,927.43 5,499.17- 14,456.79 64,368.31- 18,205.13- 19,894.29 118,471.91 44,363.39-
Net Income 356,971.58- 175,093.04- 86,194.39- 25,518.90- 21,289.74- 53,497.33 12,831.40- 33,732.50 150,192.73- 42,478.65- 46,420.00 276,434.45 460,486.15-
Dividend - 17,509.30- 8,619.44- 2,551.89- 2,128.97- 5,349.73 1,283.14- 3,373.25 15,019.27- 4,247.86- 4,642.00 27,643.44 10,351.46-
Retained Earnings 356,971.58- 157,583.73- 77,574.95- 22,967.01- 19,160.76- 48,147.60 11,548.26- 30,359.25 135,173.46- 38,230.78- 41,778.00 248,791.00 450,134.69-
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 918,880.20 1,072,026.90 1,255,802.94 1,378,320.30 1,378,320.30 1,531,467.00 1,378,320.30 1,470,208.32 1,061,817.12 1,286,432.28 1,470,208.32 1,960,277.76 16,162,081.74
Revenues from red lable 89,404.56 104,305.32 122,186.23 134,106.84 134,106.84 149,007.60 134,106.84 143,047.30 103,311.94 125,166.38 143,047.30 190,729.73 1,572,526.87
Revenues from bl ack lable 157,837.68 184,143.96 215,711.50 236,756.52 236,756.52 263,062.80 236,756.52 252,540.29 182,390.21 220,972.75 252,540.29 336,720.38 2,776,189.42
Revenues f rom champagne 441,504.00 515,088.00 603,388.80 662,256.00 662,256.00 735,840.00 662,256.00 706,406.40 510,182.40 618,105.60 706,406.40 941,875.20 7,765,564.80
Revenues from wine Australia 120,309.84 140,361.48 164,423.45 180,464.76 180,464.76 200,516.40 180,464.76 192,495.74 139,024.70 168,433.78 192,495.74 256,660.99 2,116,116.41
Revenues from wine France '72 174,835.58 203,974.85 238,941.96 262,253.38 262,253.38 291,392.64 262,253.38 279,736.93 202,032.23 244,769.82 279,736.93 372,982.58 3,075,163.66
Revenues from wine France '55 220,310.50 257,028.91 301,091.01 330,465.74 330,465.74 367,184.16 330,465.74 352,496.79 254,581.02 308,434.69 352,496.79 469,995.72 3,875,016.84
Total Revenues 2,123,082.36 2,476,929.42 2,901,545.89 3,184,623.54 3,184,623.54 3,538,470.60 3,184,623.54 3,396,931.78 2,453,339.62 2,972,315.30 3,396,931.78 4,529,242.37 37,342,659.73
Expenses
Direct material
Food 381,854.97 445,497.47 521,868.46 572,782.46 572,782.46 636,424.95 572,782.46 610,967.95 441,254.63 534,596.96 610,967.95 814,623.94 6,716,404.64
Red Lable 66,544.31 77,635.03 90,943.89 99,816.47 99,816.47 110,907.18 99,816.47 106,470.90 76,895.65 93,162.03 106,470.90 141,961.20 1,170,440.49
Black lable 139,509.29 162,760.83 190,662.69 209,263.93 209,263.93 232,515.48 209,263.93 223,214.86 161,210.73 195,313.00 223,214.86 297,619.81 2,453,813.32
Champagne 423,108.00 493,626.00 578,247.60 634,662.00 634,662.00 705,180.00 634,662.00 676,972.80 488,924.80 592,351.20 676,972.80 902,630.40 7,441,999.60
Wine Australia 115,296.93 134,513.09 157,572.47 172,945.40 172,945.40 192,161.55 172,945.40 184,475.09 133,232.01 161,415.70 184,475.09 245,966.78 2,027,944.89
Wine France '72 167,550.77 195,475.90 228,986.05 251,326.15 251,326.15 279,251.28 251,326.15 268,081.23 193,614.22 234,571.08 268,081.23 357,441.64 2,947,031.84
Wine France '55 211,130.89 246,319.37 288,545.55 316,696.34 316,696.34 351,884.82 316,696.34 337,809.43 243,973.48 295,583.25 337,809.43 450,412.57 3,713,557.80
Building rent Expense 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 1,932,000.00
Electricity 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 69,000.00
Water supply 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 13,800.00
Depreciation Expense 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 796,316.12
Internet Expense 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 9,660.00
Telephone Expense 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 22,080.00
Supplies Expense 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 49,486.80
Salaries Expense 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 4,298,700.00
Interest Expense 290,000.00 283,958.34 277,916.67 271,875.00 265,833.34 259,791.67 253,750.00 247,708.34 241,666.67 235,625.01 229,583.34 223,541.67 3,081,250.05
Total Expenses 2,394,248.74 2,639,039.60 2,933,996.96 3,128,621.31 3,122,579.65 3,367,370.51 3,110,496.32 3,254,954.16 2,580,025.76 2,941,871.80 3,236,829.16 4,033,451.58 36,743,485.55
Earning before taxes 271,166.38- 162,110.18- 32,451.07- 56,002.23 62,043.89 171,100.09 74,127.22 141,977.61 126,686.15- 30,443.50 160,102.61 495,790.79 599,174.18
Taxes 81,349.91- 48,633.05- 9,735.32- 16,800.67 18,613.17 51,330.03 22,238.17 42,593.28 38,005.84- 9,133.05 48,030.78 148,737.24 179,752.26
Net Income 189,816.46- 113,477.12- 22,715.75- 39,201.56 43,430.72 119,770.06 51,889.06 99,384.33 88,680.30- 21,310.45 112,071.83 347,053.55 419,421.93
Dividend 18,981.65- 11,347.71- 2,271.57- 3,920.16 4,343.07 11,977.01 5,188.91 9,938.43 8,868.03- 2,131.05 11,207.18 34,705.36 41,942.19
Retained Earnings 170,834.82- 102,129.41- 20,444.17- 35,281.40 39,087.65 107,793.06 46,700.15 89,445.90 79,812.27- 19,179.41 100,864.64 312,348.20 377,479.74
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YEAR 4
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 970,111.45 1,131,796.69 1,325,818.98 1,455,167.17 1,455,167.17 1,616,852.41 1,455,167.17 1,552,178.31 1,121,017.67 1,358,156.03 1,552,178.31 2,069,571.09 17,063,182.45
Revenues from red lable 94,389.22 110,120.76 128,998.60 141,583.83 141,583.83 157,315.37 141,583.83 151,022.75 109,071.99 132,144.91 151,022.75 201,363.67 1,660,201.54
Revenues from black labl e 166,637.76 194,410.72 227,738.27 249,956.64 249,956.64 277,729.60 249,956.64 266,620.42 192,559.19 233,292.87 266,620.42 355,493.89 2,930,973.08
Revenues f rom champagne 466,119.61 543,806.22 637,030.14 699,179.42 699,179.42 776,866.02 699,179.42 745,791.38 538,627.11 652,567.46 745,791.38 994,388.51 8,198,526.10
Revenues from wine Australia 127,017.59 148,187.19 173,590.71 190,526.39 190,526.39 211,695.99 190,526.39 203,228.15 146,775.89 177,824.63 203,228.15 270,970.87 2,234,098.36
Revenues from wine France '72 184,583.37 215,347.26 252,263.94 276,875.05 276,875.05 307,638.95 276,875.05 295,333.39 213,296.34 258,416.71 295,333.39 393,777.85 3,246,616.34 Revenues from wine France '55 232,593.69 271,359.30 317,878.04 348,890.53 348,890.53 387,656.15 348,890.53 372,149.90 268,774.93 325,631.16 372,149.90 496,199.87 4,091,064.52
Total Revenues 2,241,452.69 2,615,028.14 3,063,318.68 3,362,179.04 3,362,179.04 3,735,754.49 3,362,179.04 3,586,324.31 2,590,123.11 3,138,033.77 3,586,324.31 4,781,765.75 39,424,662.38
Expenses
Direct material
Food 403,144.91 470,335.73 550,964.71 604,717.37 604,717.37 671,908.19 604,717.37 645,031.86 465,856.34 564,402.88 645,031.86 860,042.48 7,090,871.06
Red Lable 70,254.42 81,963.49 96,014.38 105,381.63 105,381.63 117,090.70 105,381.63 112,407.08 81,182.89 98,356.19 112,407.08 149,876.10 1,235,697.23
Black lable 147,287.49 171,835.40 201,292.90 220,931.23 220,931.23 245,479.14 220,931.23 235,659.98 170,198.87 206,202.48 235,659.98 314,213.30 2,590,623.23
Champagne 446,697.96 521,147.62 610,487.22 670,046.95 670,046.95 744,496.61 670,046.95 714,716.74 516,184.31 625,377.15 714,716.74 952,955.66 7,856,920.85
Wine Australia 121,725.20 142,012.73 166,357.77 182,587.79 182,587.79 202,875.33 182,587.79 194,760.31 140,660.23 170,415.27 194,760.31 259,680.42 2,141,010.93
Wine France '72 176,892.39 206,374.46 241,752.94 265,338.59 265,338.59 294,820.66 265,338.59 283,027.83 204,408.99 247,649.35 283,027.83 377,370.44 3,111,340.65
Wine France '55 222,902.28 260,052.66 304,633.12 334,353.43 334,353.43 371,503.81 334,353.43 356,643.65 257,575.97 312,063.20 356,643.65 475,524.87 3,920,603.50
Building rent Expense 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 161,000.00 1,932,000.00
Electricity 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 69,000.00
Water supply 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 1,150.00 13,800.00
Depreciation Expense 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 796,316.12
Internet Expense 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 805.00 9,660.00
Telephone Expense 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 1,840.00 22,080.00
Supplies Expense 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 4,123.90 49,486.80
Salaries Expense 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 358,225.00 4,298,700.00
Interest Expense 145,000.01 138,958.34 132,916.68 126,875.01 120,833.34 114,791.68 108,750.01 102,708.34 96,666.68 90,625.01 84,583.34 78,541.68 1,341,250.12
Total E xpenses 2,333,158.24 2,591,934.02 2,903,673.28 3,109,485.57 3,103,443.90 3,362,219.68 3,091,360.57 3,244,209.37 2,531,987.86 2,914,345.11 3,226,084.37 4,067,458.52 36,479,360.49
Earning before taxes 91,705.55- 23,094.13 159,645.40 252,693.47 258,735.14 373,534.81 270,818.47 342,114.94 58,135.26 223,688.67 360,239.94 714,307.23 2,945,301.89
Taxes 27,511.66- 6,928.24 47,893.62 75,808.04 77,620.54 112,060.44 81,245.54 102,634.48 17,440.58 67,106.60 108,071.98 214,292.17 883,590.57
Net Income 64,193.88- 16,165.89 111,751.78 176,885.43 181,114.60 261,474.37 189,572.93 239,480.46 40,694.68 156,582.07 252,167.96 500,015.06 2,061,711.33
Dividend 6,419.39- 1,616.59 11,175.18 17,688.54 18,111.46 26,147.44 18,957.29 23,948.05 4,069.47 15,658.21 25,216.80 50,001.51 206,171.13
Retained Earnings 57,774.49- 14,549.30 100,576.60 159,196.89 163,003.14 235,326.93 170,615.64 215,532.41 36,625.21 140,923.86 226,951.16 450,013.55 1,855,540.19
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues f rom b lack l able 172,636.72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues from champagne 482,899.92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04 Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90
Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52
Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85
Total Revenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 417,658.13 487,267.82 570,799.44 626,487.19 626,487.19 696,096.88 626,487.19 668,253.01 482,627.17 584,721.38 668,253.01 891,004.01 7,346,142.42
Red Lable 72,783.58 84,914.18 99,470.89 109,175.37 109,175.37 121,305.97 109,175.37 116,453.73 84,105.47 101,897.01 116,453.73 155,271.64 1,280,182.33
Black lable 152,589.84 178,021.47 208,539.44 228,884.75 228,884.75 254,316.39 228,884.75 244,143.74 176,326.03 213,625.77 244,143.74 325,524.98 2,683,885.66
Champagne 462,779.09 539,908.94 632,464.76 694,168.64 694,168.64 771,298.48 694,168.64 740,446.54 534,766.95 647,890.73 740,446.54 987,262.06 8,139,770.00
Wine Australia 126,107.30 147,125.19 172,346.65 189,160.95 189,160.95 210,178.84 189,160.95 201,771.68 145,723.99 176,550.22 201,771.68 269,028.91 2,218,087.32
Wine France '72 183,260.52 213,803.94 250,456.04 274,890.78 274,890.78 305,434.20 274,890.78 293,216.83 211,767.71 256,564.73 293,216.83 390,955.78 3,223,348.92
Wine France '55 230,926.77 269,414.56 315,599.91 346,390.15 346,390.15 384,877.94 346,390.15 369,482.83 266,848.71 323,297.47 369,482.83 492,643.77 4,061,745.23
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 66,359.68 796,316.12 Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 72,500.01 66,458.35 60,416.68 54,375.01 48,333.35 42,291.68 36,250.01 30,208.35 24,166.68 18,125.01 12,083.35 6,041.68 471,250.16
Total Expenses 2,248,350.91 2,516,660.12 2,839,839.49 3,053,278.52 3,047,236.86 3,315,546.06 3,035,153.53 3,193,722.38 2,456,078.39 2,852,418.00 3,175,597.38 4,047,478.50 35,781,360.15
Earning before taxes 73,794.08 192,509.04 333,758.66 429,938.96 435,980.63 554,695.59 448,063.96 521,709.60 227,289.15 398,584.98 539,834.60 906,430.81 5,062,590.08
Taxes 22,138.22 57,752.71 100,127.60 128,981.69 130,794.19 166,408.68 134,419.19 156,512.88 68,186.75 119,575.50 161,950.38 271,929.24 1,518,777.02
Net Income 51,655.86 134,756.33 233,631.06 300,957.27 305,186.44 388,286.91 313,644.77 365,196.72 159,102.41 279,009.49 377,884.22 634,501.57 3,543,813.05
Dividend 5,165.59 13,475.63 23,363.11 30,095.73 30,518.64 38,828.69 31,364.48 36,519.67 15,910.24 27,900.95 37,788.42 63,450.16 354,381.31
Retained Earnings 46,490.27 121,280.70 210,267.96 270,861.55 274,667.80 349,458.22 282,280.30 328,677.05 143,192.17 251,108.54 340,095.80 571,051.41 3,189,431.75
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 918,880.20 1,072,026.90 1,255,802.94 1,378,320.30 1,378,320.30 1,531,467.00 1,378,320.30 1,470,208.32 1,061,817.12 1,286,432.28 1,470,208.32 1,960,277.76 16,162,081.74
Revenues from red lable 89,404.56 104,305.32 122,186.23 134,106.84 134,106.84 149,007.60 134,106.84 143,047.30 103,311.94 125,166.38 143,047.30 190,729.73 1,572,526.87
Revenues from black lable 157,837.68 184,143.96 215,711.50 236,756.52 236,756.52 263,062.80 236,756.52 252,540.29 182,390.21 220,972.75 252,540.29 336,720.38 2,776,189.42
Rev enues f rom champagne 441 ,504 .00 515,088.00 603,388.80 662,256.00 662,256.00 735,840.00 662,256.00 706,406.40 510,182.40 618,105.60 706,406.40 941,875.20 7,765,564.80
Revenues from wine Australia 120,309.84 140,361.48 164,423.45 180,464.76 180,464.76 200,516.40 180,464.76 192,495.74 139,024.70 168,433.78 192,495.74 256,660.99 2,116,116.41 Revenues from wine France '72 174,835.58 203,974.85 238,941.96 262,253.38 262,253.38 291,392.64 262,253.38 279,736.93 202,032.23 244,769.82 279,736.93 372,982.58 3,075,163.66
Revenues from wine France '55 220,310.50 257,028.91 301,091.01 330,465.74 330,465.74 367,184.16 330,465.74 352,496.79 254,581.02 308,434.69 352,496.79 469,995.72 3,875,016.84
Total Revenues 2,123,082.36 2,476,929.42 2,901,545.89 3,184,623.54 3,184,623.54 3,538,470.60 3,184,623.54 3,396,931.78 2,453,339.62 2,972,315.30 3,396,931.78 4,529,242.37 37,342,659.73
Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 304,500.00 298,156.25 291,812.50 285,468.75 279,125.00 272,781.25 266,437.50 260,093.75 253,750.01 247,406.26 241,062.51 234,718.76 3,235,312.55
Total Expenses 2,134,281.51 2,346,053.00 2,601,447.54 2,769,595.98 2,763,252.23 2,975,023.72 2,750,564.73 2,875,090.13 2,287,105.74 2,600,664.34 2,856,058.88 3,547,683.89 32,506,821.68
Earning before taxes 11,199.15- 130,876.42 300,098.35 415,027.56 421,371.31 563,446.88 434,058.81 521,841.65 166,233.88 371,650.97 540,872.90 981,558.47 4,835,838.05
Taxes 3,359.74- 39,262.93 90,029.51 124,508.27 126,411.39 169,034.06 130,217.64 156,552.50 49,870.16 111,495.29 162,261.87 294,467.54 1,450,751.42
Net Income 7,839.40- 91,613.49 210,068.85 290,519.29 294,959.92 394,412.82 303,841.17 365,289.16 116,363.72 260,155.68 378,611.03 687,090.93 3,385,086.64
Dividend 783.94- 9,161.35 21,006.88 29,051.93 29,495.99 39,441.28 30,384.12 36,528.92 11,636.37 26,015.57 37,861.10 68,709.09 338,508.66
Retained Earnings 7,055.46- 82,452.14 189,061.96 261,467.36 265,463.92 354,971.53 273,457.05 328,760.24 104,727.34 234,140.11 340,749.93 618,381.84 3,046,577.97
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 942,771.09 1,099,899.60 1,288,453.82 1,414,156.63 1,414,156.63 1,571,285.14 1,414,156.63 1,508,433.74 1,089,424.37 1,319,879.52 1,508,433.74 2,011,244.98 16,582,295.87
Revenues from red lable 91,729.08 107,017.26 125,363.07 137,593.62 137,593.62 152,881.80 137,593.62 146,766.53 105,998.05 128,420.71 146,766.53 195,688.70 1,613,412.57
Revenues from black lable 161, 941.46 188,931.70 221,319.99 242,912.19 242,912.19 269,902.43 242,912.19 259,106.34 187,132.35 226,718.04 259,106.34 345,475.11 2,848,370.34
Revenues f rom champagne 452, 983.10 528,480.29 619,076.91 679,474.66 679,474.66 754,971.84 679,474.66 724,772.97 523,447.14 634,176.35 724,772.97 966,363.96 7,967,469.48
Revenues from wine Australia 123,437.90 144,010.88 168,698.46 185,156.84 185,156.84 205,729.83 185,156.84 197,500.63 142,639.35 172,813.05 197,500.63 263,334.18 2,171,135.43
Revenues from wine France '72 179,381.31 209,278.19 245,154.46 269,071.96 269,071.96 298,968.85 269,071.96 287,010.09 207,285.07 251,133.83 287,010.09 382,680.13 3,155,117.92
Revenues from wine France '55 226,038.57 263,711.66 308,919.38 339,057.85 339,057.85 376,730.95 339,057.85 361,661.71 261,200.12 316,454.00 361,661.71 482,215.61 3,975,767.27
Total Revenues 2,178, 282.50 2,541,329.58 2,976,986.09 3,267,423.75 3,267,423.75 3,630,470.84 3,267,423.75 3,485,252.00 2,517,126.45 3,049,595.50 3,485,252.00 4,647,002.67 38,313,568.89
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00 Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 228,375.01 222,031.26 215,687.51 209,343.76 203,000.01 196,656.26 190,312.51 183,968.76 177,625.01 171,281.26 164,937.51 158,593.76 2,321,812.59
Total Expenses 2,092, 182.49 2,309,624.98 2,571,824.71 2,744,509.95 2,738,166.20 2,955,608.69 2,725,478.70 2,853,406.69 2,250,299.65 2,572,175.71 2,834,375.44 3,544,147.65 32,191,800.85
Earning before taxes 86,100.01 231,704.61 405,161.37 522,913.80 529,257.55 674,862.15 541,945.05 631,845.31 266,826.80 477,419.79 650,876.56 1,102,855.02 6,121,768.03
Taxes 25,830.00 69,511.38 121,548.41 156,874.14 158,777.27 202,458.64 162,583.52 189,553.59 80,048.04 143,225.94 195,262.97 330,856.51 1,836,530.41
Net Income 60,270.01 162,193.23 283,612.96 366,039.66 370,480.29 472,403.50 379,361.54 442,291.72 186,778.76 334,193.85 455,613.59 771,998.51 4,285,237.62
Dividend 6,027.00 16,219.32 28,361.30 36,603.97 37,048.03 47,240.35 37,936.15 44,229.17 18,677.88 33,419.39 45,561.36 77,199.85 428,523.76
Retained Earnings 54,243.01 145,973.90 255,251.67 329,435.70 333,432.26 425,163.15 341,425.38 398,062.55 168,100.88 300,774.47 410,052.23 694,798.66 3,856,713.86
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues fr om black lable 172, 636.72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues fr om champagne 482, 899.92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04
Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90
Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52
Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85 Total R evenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 76,125.01 69,781.26 63,437.51 57,093.76 50,750.01 44,406.26 38,062.51 31,718.76 25,375.01 19,031.26 12,687.51 6,343.76 494,812.66
Total Expenses 2,028,610.93 2,260,833.15 2,540,768.57 2,725,277.60 2,718,933.85 2,951,156.07 2,706,246.35 2,843,042.19 2,200,522.50 2,544,075.52 2,824,010.94 3,581,078.30 31,924,555.96
Earning before taxes 293,534.07 448,336.01 632,829.58 757,939.89 764,283.64 919,085.58 776,971.14 872,389.80 482,845.04 706,927.47 891,421.05 1,372,831.01 8,919,394.26
Taxes 88,060.22 134,500.80 189,848.88 227,381.97 229,285.09 275,725.67 233,091.34 261,716.94 144,853.51 212,078.24 267,426.31 411,849.30 2,675,818.28
Net Income 205,473.85 313,835.20 442,980.71 530,557.92 534,998.55 643,359.90 543,879.80 610,672.86 337,991.53 494,849.23 623,994.73 960,981.71 6,243,575.99
Dividend 20,547.38 31,383.52 44,298.07 53,055.79 53,499.85 64,335.99 54,387.98 61,067.29 33,799.15 49,484.92 62,399.47 96,098.17 624,357.60
Retained Earnings 184,926.46 282,451.68 398,682.64 477,502.13 481,498.69 579,023.91 489,491.82 549,605.57 304,192.38 445,364.31 561,595.26 864,883.54 5,619,218.39
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Interest Increase 10%
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00
Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues from black lable 154,440.00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues from champagne 432,000.00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materia
Food 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00
Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00 Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 398,750.00 392,104.17 385,458.33 378,812.50 372,166.67 365,520.83 358,875.00 352,229.17 345,583.34 338,937.50 332,291.67 325,645.84 4,346,375.02
Total Expenses 2,200,360.07 2,407,134.23 2,656,592.40 2,820,682.57 2,814,036.73 3,020,810.90 2,800,745.07 2,922,151.24 2,346,385.40 2,652,755.57 2,902,213.74 3,578,511.90 33,122,379.82
Earning before taxes 122,980.07- 16,475.77 182,493.60 295,387.43 302,033.27 441,489.10 315,324.93 401,656.76 54,142.60 255,576.43 421,594.26 853,232.10 3,416,426.18
Taxes - 4,942.73 54,748.08 88,616.23 90,609.98 132,446.73 94,597.48 120,497.03 16,242.78 76,672.93 126,478.28 255,969.63 1,061,821.87
Net Income 122,980.07- 11,533.04 127,745.52 206,771.20 211,423.29 309,042.37 220,727.45 281,159.74 37,899.82 178,903.50 295,115.98 597,262.47 2,354,604.31
Dividend - 1,153.30 12,774.55 20,677.12 21,142.33 30,904.24 22,072.75 28,115.97 3,789.98 17,890.35 29,511.60 59,726.25 247,758.44
Retained Earnings 122,980.07- 10,379.73 114,970.97 186,094.08 190,280.96 278,138.13 198,654.71 253,043.76 34,109.84 161,013.15 265,604.39 537,536.22 2,106,845.87
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YEAR 2
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 918,880.20 1,072,026.90 1,255,802.94 1,378,320.30 1,378,320.30 1,531,467.00 1,378,320.30 1,470,208.32 1,061,817.12 1,286,432.28 1,470,208.32 1,960,277.76 16,162,081.74
Revenues from red lable 89,404.56 104,305.32 122,186.23 134,106.84 134,106.84 149,007.60 134,106.84 143,047.30 103,311.94 125,166.38 143,047.30 190,729.73 1,572,526.87
Revenues from black lable 157,837.68 184,143.96 215,711.50 236,756.52 236,756.52 263,062.80 236,756.52 252,540.29 182,390.21 220,972.75 252,540.29 336,720.38 2,776,189.42
Revenues f rom champagne 441 ,504.00 515,088.00 603,388.80 662,256.00 662,256.00 735,840.00 662,256.00 706,406.40 510,182.40 618,105.60 706,406.40 941,875.20 7,765,564.80
Revenues from wine Australia 120,309.84 140,361.48 164,423.45 180,464.76 180,464.76 200,516.40 180,464.76 192,495.74 139,024.70 168,433.78 192,495.74 256,660.99 2,116,116.41
Revenues from wine France '72 174,835.58 203,974.85 238,941.96 262,253.38 262,253.38 291,392.64 262,253.38 279,736.93 202,032.23 244,769.82 279,736.93 372,982.58 3,075,163.66
Revenues from wine France '55 220,310.50 257,028.91 301,091.01 330,465.74 330,465.74 367,184.16 330,465.74 352,496.79 254,581.02 308,434.69 352,496.79 469,995.72 3,875,016.84
Total Revenues 2,123,082.36 2,476,929.42 2,901,545.89 3,184,623.54 3,184,623.54 3,538,470.60 3,184,623.54 3,396,931.78 2,453,339.62 2,972,315.30 3,396,931.78 4,529,242.37 37,342,659.73 Expenses
Direct material
Food 332,047.80 387,389.10 453,798.66 498,071.70 498,071.70 553,413.00 498,071.70 531,276.48 383,699.68 464,866.92 531,276.48 708,368.64 5,840,351.86
Red Lable 57,864.62 67,508.72 79,081.64 86,796.93 86,796.93 96,441.03 86,796.93 92,583.39 66,865.78 81,010.47 92,583.39 123,444.52 1,017,774.34
Black lable 121,312.42 141,531.16 165,793.64 181,968.63 181,968.63 202,187.37 181,968.63 194,099.88 140,183.24 169,837.39 194,099.88 258,799.83 2,133,750.71
Champagne 367,920.00 429,240.00 502,824.00 551,880.00 551,880.00 613,200.00 551,880.00 588,672.00 425,152.00 515,088.00 588,672.00 784,896.00 6,471,304.00
Wine Australia 100,258.20 116,967.90 137,019.54 150,387.30 150,387.30 167,097.00 150,387.30 160,413.12 115,853.92 140,361.48 160,413.12 213,884.16 1,763,430.34
Wine France '72 145,696.32 169,979.04 199,118.30 218,544.48 218,544.48 242,827.20 218,544.48 233,114.11 168,360.19 203,974.85 233,114.11 310,818.82 2,562,636.38
Wine France '55 183,592.08 214,190.76 250,909.18 275,388.12 275,388.12 305,986.80 275,388.12 293,747.33 212,150.85 257,028.91 293,747.33 391,663.10 3,229,180.70
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00 Interest Expense 319,000.00 312,354.17 305,708.34 299,062.50 292,416.67 285,770.84 279,125.00 272,479.17 265,833.34 259,187.51 252,541.67 245,895.84 3,389,375.06
Total Expenses 2,148,781.51 2,360,250.92 2,615,343.37 2,783,189.73 2,776,543.90 2,988,013.30 2,763,252.23 2,887,475.54 2,299,189.07 2,612,445.59 2,867,538.04 3,558,860.98 32,660,884.18
Earning before taxes 25,699.15- 116,678.50 286,202.52 401,433.81 408,079.64 550,457.30 421,371.31 509,456.23 154,150.55 359,869.72 529,393.73 970,381.39 4,681,775.55
Taxes 7,709.74- 35,003.55 85,860.76 120,430.14 122,423.89 165,137.19 126,411.39 152,836.87 46,245.16 107,960.91 158,818.12 291,114.42 1,404,532.66
Net Income 17,989.40- 81,674.95 200,341.76 281,003.67 285,655.75 385,320.11 294,959.92 356,619.36 107,905.38 251,908.80 370,575.61 679,266.97 3,277,242.88
Dividend 1,798.94- 8,167.50 20,034.18 28,100.37 28,565.57 38,532.01 29,495.99 35,661.94 10,790.54 25,190.88 37,057.56 67,926.70 327,724.29
Retained Earnings 16,190.46- 73,507.46 180,307.59 252,903.30 257,090.17 346,788.10 265,463.92 320,957.43 97,114.84 226,717.92 333,518.05 611,340.28 2,949,518.60
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues from black lable 172,636.72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues fr om champagne 482 ,899 .92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04
Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90 Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52
Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85
Total Revenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80 Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 79,750.01 73,104.18 66,458.35 59,812.51 53,166.68 46,520.85 39,875.01 33,229.18 26,583.35 19,937.52 13,291.68 6,645.85 518,375.17
Total Expenses 2,032,235.93 2,264,156.07 2,543,789.40 2,727,996.35 2,721,350.52 2,953,270.66 2,708,058.85 2,844,552.60 2,201,730.84 2,544,981.77 2,824,615.10 3,581,380.39 31,948,118.47
Earning before taxes 289,909.06 445,013.09 629,808.75 755,221.14 761,866.97 916,970.99 775,158.64 870,879.38 481,636.71 706,021.22 890,816.88 1,372,528.93 8,895,831.76
Taxes 86,972.72 133,503.93 188,942.63 226,566.34 228,560.09 275,091.30 232,547.59 261,263.81 144,491.01 211,806.37 267,245.06 411,758.68 2,668,749.53
Net Income 202,936.35 311,509.16 440,866.13 528,654.80 533,306.88 641,879.70 542,611.04 609,615.57 337,145.70 494,214.85 623,571.82 960,770.25 6,227,082.23
Dividend 20,293.63 31,150.92 44,086.61 52,865.48 53,330.69 64,187.97 54,261.10 60,961.56 33,714.57 49,421.49 62,357.18 96,077.02 622,708.22
Retained Earnings 182,642.71 280,358.25 396,779.51 475,789.32 479,976.19 577,691.73 488,349.94 548,654.01 303,431.13 444,793.37 561,214.64 864,693.22 5,604,374.01
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Interest Increase 15%
YEAR 1
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 899,100.00 1,048,950.00 1,228,770.00 1,348,650.00 1,348,650.00 1,498,500.00 1,348,650.00 1,438,560.00 1,038,960.00 1,258,740.00 1,438,560.00 1,918,080.00 15,814,170.00
Revenues from red lable 87,480.00 102,060.00 119,556.00 131,220.00 131,220.00 145,800.00 131,220.00 139,968.00 101,088.00 122,472.00 139,968.00 186,624.00 1,538,676.00
Revenues from black labl e 154,440.00 180,180.00 211,068.00 231,660.00 231,660.00 257,400.00 231,660.00 247,104.00 178,464.00 216,216.00 247,104.00 329,472.00 2,716,428.00
Revenues f rom champagne 432,000.00 504,000.00 590,400.00 648,000.00 648,000.00 720,000.00 648,000.00 691,200.00 499,200.00 604,800.00 691,200.00 921,600.00 7,598,400.00
Revenues from wine Australia 117,720.00 137,340.00 160,884.00 176,580.00 176,580.00 196,200.00 176,580.00 188,352.00 136,032.00 164,808.00 188,352.00 251,136.00 2,070,564.00
Revenues from wine France '72 171,072.00 199,584.00 233,798.40 256,608.00 256,608.00 285,120.00 256,608.00 273,715.20 197,683.20 239,500.80 273,715.20 364,953.60 3,008,966.40
Revenues from wine France '55 215,568.00 251,496.00 294,609.60 323,352.00 323,352.00 359,280.00 323,352.00 344,908.80 249,100.80 301,795.20 344,908.80 459,878.40 3,791,601.60
Total Revenues 2,077,380.00 2,423,610.00 2,839,086.00 3,116,070.00 3,116,070.00 3,462,300.00 3,116,070.00 3,323,808.00 2,400,528.00 2,908,332.00 3,323,808.00 4,431,744.00 36,538,806.00
Expenses
Direct materia
Food 324,900.00 379,050.00 444,030.00 487,350.00 487,350.00 541,500.00 487,350.00 519,840.00 375,440.00 454,860.00 519,840.00 693,120.00 5,714,630.00
Red Lable 56,619.00 66,055.50 77,379.30 84,928.50 84,928.50 94,365.00 84,928.50 90,590.40 65,426.40 79,266.60 90,590.40 120,787.20 995,865.30
Black lable 118,701.00 138,484.50 162,224.70 178,051.50 178,051.50 197,835.00 178,051.50 189,921.60 137,165.60 166,181.40 189,921.60 253,228.80 2,087,818.70
Champagne 360,000.00 420,000.00 492,000.00 540,000.00 540,000.00 600,000.00 540,000.00 576,000.00 416,000.00 504,000.00 576,000.00 768,000.00 6,332,000.00
Wine Australia 98,100.00 114,450.00 134,070.00 147,150.00 147,150.00 163,500.00 147,150.00 156,960.00 113,360.00 137,340.00 156,960.00 209,280.00 1,725,470.00 Wine France '72 142,560.00 166,320.00 194,832.00 213,840.00 213,840.00 237,600.00 213,840.00 228,096.00 164,736.00 199,584.00 228,096.00 304,128.00 2,507,472.00
Wine France '55 179,640.00 209,580.00 245,508.00 269,460.00 269,460.00 299,400.00 269,460.00 287,424.00 207,584.00 251,496.00 287,424.00 383,232.00 3,159,668.00
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest expense 416,875.00 409,927.08 402,979.17 396,031.25 389,083.33 382,135.42 375,187.50 368,239.59 361,291.67 354,343.75 347,395.84 340,447.92 4,543,937.52
Total Expenses 2,218,485.07 2,424,957.15 2,674,113.23 2,837,901.32 2,830,953.40 3,037,425.48 2,817,057.57 2,938,161.65 2,362,093.74 2,668,161.82 2,917,317.90 3,593,313.99 33,319,942.32
Earning before taxes 141,105.07- 1,347.15- 164,972.77 278,168.68 285,116.60 424,874.52 299,012.43 385,646.35 38,434.26 240,170.18 406,490.10 838,430.01 3,218,863.68
Taxes - 404.15- 49,491.83 83,450.60 85,534.98 127,462.35 89,703.73 115,693.90 11,530.28 72,051.05 121,947.03 251,529.00 1,007,990.62
Net Income 141,105.07- 943.01- 115,480.94 194,718.08 199,581.62 297,412.16 209,308.70 269,952.44 26,903.99 168,119.13 284,543.07 586,901.01 2,210,873.06
Dividend - 94.30- 11,548.09 19,471.81 19,958.16 29,741.22 20,930.87 26,995.24 2,690.40 16,811.91 28,454.31 58,690.10 235,197.81
Retained Earnings 141,105.07- 848.70- 103,932.84 175,246.27 179,623.46 267,670.94 188,377.83 242,957.20 24,213.59 151,307.21 256,088.76 528,210.91 1,975,675.24
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YEAR 3
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 942,771.09 1,099,899.60 1,288,453.82 1,414,156.63 1,414,156.63 1,571,285.14 1,414,156.63 1,508,433.74 1,089,424.37 1,319,879.52 1,508,433.74 2,011,244.98 16,582,295.87
Revenues from red lable 91,729.08 107,017.26 125,363.07 137,593.62 137,593.62 152,881.80 137,593.62 146,766.53 105,998.05 128,420.71 146,766.53 195,688.70 1,613,412.57
Revenues from black labl e 161,941.46 188,931.70 221,319.99 242,912.19 242,912.19 269,902.43 242,912.19 259,106.34 187,132.35 226,718.04 259,106.34 345,475.11 2,848,370.34
Revenues from champagne 452,983.10 528,480.29 619,076.91 679,474.66 679,474.66 754,971.84 679,474.66 724,772.97 523,447.14 634,176.35 724,772.97 966,363.96 7,967,469.48
Revenues from wine Australia 123,437.90 144,010.88 168,698.46 185,156.84 185,156.84 205,729.83 185,156.84 197,500.63 142,639.35 172,813.05 197,500.63 263,334.18 2,171,135.43
Revenues from wine France '72 179,381.31 209,278.19 245,154.46 269,071.96 269,071.96 298,968.85 269,071.96 287,010.09 207,285.07 251,133.83 287,010.09 382,680.13 3,155,117.92 Revenues from wine France '55 226,038.57 263,711.66 308,919.38 339,057.85 339,057.85 376,730.95 339,057.85 361,661.71 261,200.12 316,454.00 361,661.71 482,215.61 3,975,767.27
Total Revenues 2,178,282.50 2,541,329.58 2,976,986.09 3,267,423.75 3,267,423.75 3,630,470.84 3,267,423.75 3,485,252.00 2,517,126.45 3,049,595.50 3,485,252.00 4,647,002.67 38,313,568.89
Expenses
Direct material
Food 340,681.04 397,461.22 465,597.43 511,021.56 511,021.56 567,801.74 511,021.56 545,089.67 393,675.87 476,953.46 545,089.67 726,786.22 5,992,201.01
Red Lable 59,369.10 69,263.95 81,137.77 89,053.65 89,053.65 98,948.50 89,053.65 94,990.56 68,604.29 83,116.74 94,990.56 126,654.08 1,044,236.47
Black lable 124,466.54 145,210.97 170,104.28 186,699.82 186,699.82 207,444.24 186,699.82 199,146.47 143,828.01 174,253.16 199,146.47 265,528.63 2,189,228.23
Champagne 377,485.92 440,400.24 515,897.42 566,228.88 566,228.88 629,143.20 566,228.88 603,977.47 436,205.95 528,480.29 603,977.47 805,303.30 6,639,557.90
Wine Australia 102,864.91 120,009.07 140,582.05 154,297.37 154,297.37 171,441.52 154,297.37 164,583.86 118,866.12 144,010.88 164,583.86 219,445.15 1,809,279.53
Wine France '72 149,484.42 174,398.50 204,295.38 224,226.64 224,226.64 249,140.71 224,226.64 239,175.08 172,737.56 209,278.19 239,175.08 318,900.11 2,629,264.93
Wine France '55 188,365.47 219,759.72 257,432.81 282,548.21 282,548.21 313,942.46 282,548.21 301,384.76 217,666.77 263,711.66 301,384.76 401,846.34 3,313,139.39
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00 Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 250,125.01 243,177.09 236,229.17 229,281.26 222,333.34 215,385.42 208,437.51 201,489.59 194,541.68 187,593.76 180,645.84 173,697.93 2,542,937.60
Total Expenses 2,113,932.49 2,330,770.81 2,592,366.38 2,764,447.45 2,757,499.53 2,974,337.85 2,743,603.70 2,870,927.53 2,267,216.31 2,588,488.21 2,850,083.78 3,559,251.82 32,412,925.86
Earning before taxes 64,350.01 210,558.77 384,619.71 502,976.30 509,924.22 656,132.98 523,820.05 614,324.48 249,910.13 461,107.29 635,168.22 1,087,750.85 5,900,643.02
Taxes 19,305.00 63,167.63 115,385.91 150,892.89 152,977.27 196,839.89 157,146.02 184,297.34 74,973.04 138,332.19 190,550.47 326,325.26 1,770,192.91
Net Income 45,045.01 147,391.14 269,233.80 352,083.41 356,946.95 459,293.09 366,674.04 430,027.13 174,937.09 322,775.10 444,617.76 761,425.60 4,130,450.12
Dividend 4,504.50 14,739.11 26,923.38 35,208.34 35,694.70 45,929.31 36,667.40 43,002.71 17,493.71 32,277.51 44,461.78 76,142.56 413,045.01
Retained Earnings 40,540.51 132,652.03 242,310.42 316,875.07 321,252.26 413,363.78 330,006.63 387,024.42 157,443.38 290,497.59 400,155.98 685,283.04 3,717,405.10
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YEAR 5
JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Total
Revenues
Revenues form buffet 1,005,035.46 1,172,541.37 1,373,548.46 1,507,553.19 1,507,553.19 1,675,059.10 1,507,553.19 1,608,056.73 1,161,374.31 1,407,049.64 1,608,056.73 2,144,075.65 17,677,457.01
Revenues from red lable 97,787.23 114,085.11 133,642.55 146,680.85 146,680.85 162,978.72 146,680.85 156,459.57 112,998.58 136,902.13 156,459.57 208,612.77 1,719,968.79
Revenues from black lable 172,636. 72 201,409.51 235,936.85 258,955.08 258,955.08 287,727.87 258,955.08 276,218.75 199,491.32 241,691.41 276,218.75 368,291.67 3,036,488.11
Revenues from champagne 482,899. 92 563,383.24 659,963.22 724,349.88 724,349.88 804,833.20 724,349.88 772,639.87 558,017.69 676,059.89 772,639.87 1,030,186.50 8,493,673.04
Revenues from wine Australia 131,590.23 153,521.93 179,839.98 197,385.34 197,385.34 219,317.05 197,385.34 210,544.37 152,059.82 184,226.32 210,544.37 280,725.82 2,314,525.90
Revenues from wine France '72 191,228.37 223,099.76 261,345.44 286,842.55 286,842.55 318,713.95 286,842.55 305,965.39 220,975.00 267,719.72 305,965.39 407,953.85 3,363,494.52 Revenues from wine France '55 240,967.06 281,128.24 329,321.65 361,450.59 361,450.59 401,611.77 361,450.59 385,547.30 278,450.83 337,353.88 385,547.30 514,063.06 4,238,342.85
Total R evenues 2,322,144.99 2,709,169.16 3,173,598.15 3,483,217.49 3,483,217.49 3,870,241.65 3,483,217.49 3,715,431.99 2,683,367.55 3,251,002.99 3,715,431.99 4,953,909.31 40,843,950.23
Expenses
Direct material
Food 363,180.98 423,711.15 496,347.34 544,771.47 544,771.47 605,301.64 544,771.47 581,089.57 419,675.80 508,453.37 581,089.57 774,786.09 6,387,949.93
Red Lable 63,290.07 73,838.42 86,496.43 94,935.11 94,935.11 105,483.45 94,935.11 101,264.11 73,135.19 88,606.10 101,264.11 135,018.82 1,113,202.02
Black lable 132,686.81 154,801.28 181,338.65 199,030.22 199,030.22 221,144.69 199,030.22 212,298.90 153,326.98 185,761.54 212,298.90 283,065.20 2,333,813.62
Champagne 402,416.60 469,486.03 549,969.35 603,624.90 603,624.90 670,694.33 603,624.90 643,866.56 465,014.74 563,383.24 643,866.56 858,488.75 7,078,060.87
Wine Australia 109,658.52 127,934.94 149,866.65 164,487.79 164,487.79 182,764.21 164,487.79 175,453.64 126,716.52 153,521.93 175,453.64 233,938.18 1,928,771.59
Wine France '72 159,356.97 185,916.47 217,787.86 239,035.46 239,035.46 265,594.96 239,035.46 254,971.16 184,145.84 223,099.76 254,971.16 339,961.54 2,802,912.10
Wine France '55 200,805.88 234,273.53 274,434.71 301,208.83 301,208.83 334,676.47 301,208.83 321,289.41 232,042.35 281,128.24 321,289.41 428,385.88 3,531,952.37
Building rent Expense 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 1,680,000.00
Electricity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Water supply 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00
Depreciation Expense 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 57,704.07 692,448.80
Internet Expense 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 8,400.00
Telephone Expense 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00 19,200.00
Supplies Expense 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 3,586.00 43,032.00
Salaries Expense 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 311,500.00 3,738,000.00
Interest Expense 83,375.01 76,427.10 69,479.18 62,531.26 55,583.35 48,635.43 41,687.52 34,739.60 27,791.68 20,843.77 13,895.85 6,947.93 541,937.68
Total Expenses 2,035,860.93 2,267,478.98 2,546,810.24 2,730,715.10 2,723,767.18 2,955,385.24 2,709,871.35 2,846,063.02 2,202,939.17 2,545,888.02 2,825,219.27 3,581,682.47 31,971,680.98
Earning before taxes 286,284.06 441,690.17 626,787.92 752,502.39 759,450.30 914,856.41 773,346.13 869,368.97 480,428.37 705,114.97 890,212.71 1,372,226.84 8,872,269.25
Taxes 85,885.22 132,507.05 188,036.38 225,750.72 227,835.09 274,456.92 232,003.84 260,810.69 144,128.51 211,534.49 267,063.81 411,668.05 2,661,680.77
Net Income 200,398.85 309,183.12 438,751.54 526,751.67 531,615.21 640,399.49 541,342.29 608,558.28 336,299.86 493,580.48 623,148.90 960,558.79 6,210,588.47
Dividend 20,039.88 30,918.31 43,875.15 52,675.17 53,161.52 64,039.95 54,134.23 60,855.83 33,629.99 49,358.05 62,314.89 96,055.88 621,058.85
Retained Earnings 180,358.96 278,264.81 394,876.39 474,076.50 478,453.69 576,359.54 487,208.06 547,702.45 302,669.88 444,222.43 560,834.01 864,502.91 5,589,529.63
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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 indirectcompetitors and able to use pull strategy to motivate the demand. In concluding,
this project is feasible and can be use in actual time.
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Members
1 5131205094 Miss.Junthawawnkorn Noi-inta
2 5131203035 Mr.Panupong Jomharn
3 5131203047 Mr.VItad Jitsakorn
4 5131203153 Mr.Suwatchai Bualert
5 5131203191 Mr.Anucha Putippayawongya
6 5131205069 Miss.Pitchanee Sanpachanyasatit
7 5131205118 Miss.Natthaporn Khamyod
8 5131205204 Miss.Apatcharin Pimraksa
Project feasibility and evaluation
Sectiom 1
Group VIP 3 (อิอิ
)
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References
http://bangkok.onlineinfonetwork.com/th/index.php/travel-news-a-articles.htmlhttp://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
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The Industry
Restaurant industry sales are expected to reach a record $604 billion and post
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investment, and federal government spending. Severe economic downturns
often sow the seeds of robust recoveries. During a slump in economic activity,
consumers defer purchases, especially for housing and durable goods, and
businesses postpone capital spending and try to cut inventories. Once demand in
the economy picks up, the disparity between the desired and actual stocks of
capital assets and consumer durable goods widens quickly, and spending by
consumers and businesses can accelerate rapidly. Although the CBO expects
that the current recovery will be spurred by that dynamic, in all likelihood, the
recovery will also be dampened by a number of factors. Those factors include
slow wage and employment growth, high unemployment as well as a continued
sluggish housing market.Current expectations by the CBO are for GDP growthof 3.1% in 2011 falling off to 2.8 percent in 2012. This current forecast reflects
the CBO’s expectation of continued strong growth in business investment,
improvements in residential investment, net exports, and modest increases in
consumer spending
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Source: Congressional Budget Office Economic Projections and revisions.
The continued rebound in GDP will also affect real disposable income growth.
Real DPI increased 1.4 percent in 2010, compared with an increase of 0.6
percent in 2009. Even though economic activity began to increase again during
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inflation, and a favorite of the Federal Reserve, is the personal consumption
expenditures (PCE) index. This measure of consumer inflation rose at a 1.8%
annual rate during the fourth quarter of 2010, reflecting the recent rise in food
and gasoline prices. The core PCE, which excludes food and energy costs, rose
at only a 0.4% annual rate, the smallest rise on record. Such a modest increase
gives the Federal Reserve more ―cover‖ to maintain its key interest rate at
essentially zero for most, if not all, of 2011. With less uncertainty by businesses
and investors as to tax policy this year and next and with rising expectations that
split government in Washington will slow the explosion in government
spending the economy looks poised for sustained growth as businesses and
investors get back to the business of growing and expanding the bottom line.
For operators just getting started this may be the best time within the business
cycle to plan and open your new facility understanding that with interest rates
still at all time low levels and marginal operators going out of business you will
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Restaurant survives or thrives in the face of increased competition. The most
important benefit of a business plan is that it sets the stage for the future of your
Restaurant as you want it to be positioned in the marketplace. A business plan
will make it easy for your banker to take action as he/she gains insight into the
details of your restaurant and the goals that you have outlined. Potential
investors can review your plan and decide whether or not to make an investment
based upon the risk. You will benefit most as you study and gain detailed
insight into your own operations. Updating and constantly reviewing your plan
will give you more insight as both a manager and decision maker.
TIME IS MONEY...We have estimated that it takes an average of 100 hours to
research, and write a comprehensive business plan within any Industry. Creating
and compiling the five year financial plan and forecasts including 5 years of
budgets, income statements, balance sheets, cash flow analysis, and key
financial ratio analysis can take more than 20 hours of work by you or your
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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;
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Consuming meals in restaurant : Example case regarding to Bangkok
consuming demand and other provinces
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