Bakery Business Plan

Bakery Business Plan
Lucky F.S. Bakery

Executive Summary
Introduction
Lucky F.S. Bakery (LFSB) is a start-up coffee and bakery retail establishment located in
Greater Noida. LFSB expects to catch the interest of a regular loyal customer base with its
broad variety of coffee and pastry products. The company plans to build a strong market
position in the city, due to the partners' industry experience and mild competitive climate in
the area.
LFSB aims to offer its products at a competitive price to meet the demand of the middle-to
higher-income local market area residents and tourists.
The Company
LFSB is incorporated in Greater Noida. It is equally owned and managed by its partners.
Partners:
Aishwary Dubey
Nikhil Yadav
Romil Kalra
Saikat Sarkar
Shivendra Awasthi
T.Bhanu Prasad
The company intends to hire two full-time pastry bakers and six part-time baristas to handle
customer service and day to day operations.
Products and Services
LFSB offers a broad range of coffee and espresso products. LFSB caters to all of its
customers by providing each customer coffee and espresso products made to suit the
customer, down to the smallest detail.
The bakery provides freshly prepared bakery and pastry products at all times during business
operations. Six to eight moderate batches of bakery and pastry products are prepared during
the day to assure fresh baked goods are always available.
The Market
The retail coffee industry in the India has recently experienced rapid growth. LFSB wants to
establish a large regular customer base, and will therefore concentrate its business and
marketing on local residents, which will be the dominant target market. This will establish a
healthy, consistent revenue base to ensure stability of the business. In addition, tourist traffic
is expected to comprise approximately 35% of the revenues. High visibility and competitive
products and service are critical to capture this segment of the market.
Financial Considerations
LFSB expects to raise Rs.110, 000 of its own capital, and to borrow RS.100, 000 guaranteed
by the HDFC @15% as a ten-year loan. This provides the bulk of the current financing
required.
LFSB anticipates sales of about Rs.491, 000 in the first year, Rs.567, 000 in the second year,
and Rs.655, 000 in the third year of the plan. LFSB should break even by the fourth month of
its operation as it steadily increases its sales. Profits for this time period are expected to be
approximately Rs.13,000 in year 1, Rs.36,000 by year 2, and Rs.46,000 by year 3.
Company Summary
LFSB is a bakery and coffee shop managed by its partners. These partners represent sales,
management finance and administration areas. The partners will provide funding from their
own savings, which will cover start-up expenses and provide a financial cushion for the first
months of operation. A ten-year HDFC loan will cover the rest of the required financing. The
company plans to build a strong market position in the town, due to the partners' industry
experience and mild competitive climate in the area.
2.1 Company Ownership

LFSB is incorporated in Greater Noida. It is equally owned by its partners.
2.2 Company History

LFSB is a start-up company. Financing will come from the partners' capital and a ten-year
loan. The following chart and table illustrate the company's projected initial start-up costs.
Products
LFSB offers a broad range of coffee and espresso products, LFSB caters to all of its
customers by providing each customer coffee and espresso products made to suit the
customer, down to the smallest detail.
The bakery provides freshly prepared bakery and pastry products at all times during business
operations. Six to eight moderate batches of bakery and pastry products are prepared during
the day to assure fresh baked goods are always available.
4.3 Service Business Analysis

The retail coffee industry in the india. has recently experienced rapid growth. The cool
marine climate in southwest Washington stimulates consumption of hot beverages throughout
the year. Coffee drinkers in the Pacific Northwest are finicky about the quality of beverages
offered at the numerous coffee bars across the region. Despite low competition in the
immediate area, LFSB will position itself as a place where customers can enjoy a cup of
delicious coffee with a fresh pastry in a relaxing environment.
4.3.1 Competition and Buying Patterns

Competition in the local area is somewhat sparse and does not provide nearly the level of
product quality and customer service as LFSB. Local customers are looking for a high quality
product in a relaxing atmosphere. They desire a unique, classy experience.
Leading competitors purchase and roast high quality, whole-bean coffees and, along with
Italian-style espresso beverages, cold-blended beverages, a variety of pastries and
confections, coffee-related accessories and equipment, and a line of premium teas, sell these
items primarily through company-operated retail stores. In addition to sales through
company-operated retail stores, leading competitors sell coffee and tea products through other
channels of distribution (specialty operations).
Larger chains vary their product mix depending upon the size of each store and its location.
Larger stores carry a broad selection of whole bean coffees in various sizes and types of
packaging, as well as an assortment of coffee- and espresso-making equipment and
accessories such as coffee grinders, coffee makers, espresso machines, coffee filters, storage
containers, travel tumblers and mugs. Smaller stores and kiosks typically sell a full line of
coffee beverages, a more limited selection of whole-bean coffees, and a few accessories such
as travel tumblers and logo mugs. During fiscal year 2000, industry retail sales mix by
product type was approximately 73% beverages, 14% food items, eight percent whole-bean
coffees, and five percent coffee-making equipment and accessories.
Technologically savvy competitors make fresh coffee and coffee-related products
conveniently available via mail order and online. Additionally, mail order
catalogs offering coffees, certain food items, and select coffee-making equipment and
accessories, have been made available by a few larger competitors. Websites offering online
stores that allow customers to browse for and purchase coffee, gifts, and other items via the
Internet have become more commonplace as well.
Strategy and Implementation Summary

LFSB will succeed by offering consumers high quality coffee, espresso, and bakery products
with personal service at a competitive price.
5.1 Competitive Edge

LFSB's competitive edge is the relatively low level of competition in the local area in this
particular niche.
5.2 Sales Strategy

As the chart and table show, LFSB anticipates sales of about Rs.491,000 in the first year,
Rs.567,000 in the second year, and Rs.655,000 in the third year of the plan.
Sales Forecast
2001
2002
2003
Unit Sales
Espresso Drinks
Pastry Items
Other
Total Unit Sales
135,000
86,000
0
221,000
148,500
94,600
0
243,100
163,350
104,060
0
267,410
Unit Prices
Espresso Drinks
Pastry Items
Other
2001
Rs.3.00
Rs.1.00
Rs.0.00
2002
Rs.3.15
Rs.1.05
Rs.0.00
2003
Rs.3.31
Rs.1.10
Rs.0.00
Sales
Espresso Drinks
Pastry Items
Other
Total Sales
Rs.405,000 Rs.467,775 Rs.540,280

Rs.86,000 Rs.99,330 Rs.114,726
Rs.0
Rs.0
Rs.0
Rs.491,000 Rs.567,105 Rs.655,006
Direct Unit Costs

Espresso Drinks
Pastry Items
Other
2001
Rs.0.25
Rs.0.50
Rs.0.00
2002
Rs.0.26
Rs.0.53
Rs.0.00
2003
Rs.0.28
Rs.0.55
Rs.0.00
Direct Cost of Sales

Espresso Drinks
Pastry Items
Other
Subtotal Direct Cost of Sales
Rs.33,750
Rs.43,000
Rs.0
Rs.76,750
Rs.38,981
Rs.49,665
Rs.0
Rs.88,646
Rs.45,023
Rs.57,363
Rs.0
Rs.102,386
Management Summary
Austin Patterson has extensive experience in sales, marketing, and management, and was vice
president of marketing with both Jansonne & Jansonne and Burper Foods. David Fields
brings experience in the area of finance and administration, including a stint as chief financial
officer with both Flaxfield Roasters and the national coffee store chain, BuzzCups.
6.1 Personnel Plan

As the personnel plan shows, LFSB expects to make significant investments in sales, sales
support, and product development personnel.
Personnel Plan
Managers
Pastry Bakers
Baristas
Other
Total People
2001
2002
Rs.100,000 Rs.105,000
Rs.40,800 Rs.42,840
Rs.120,000 Rs.126,000
Rs.0
Rs.0
10
10
2003
Rs.110,250
Rs.44,982
Rs.132,300
Rs.0
10
Total Payroll
Rs.260,800 Rs.273,840 Rs.287,532
Financial Plan
LFSB expects to raise Rs.110,000 of its own capital, and to borrow Rs.100,000 guaranteed
by the HDFC as a ten-year loan. This provides the bulk of the current financing required.
7.1 Break-even Analysis

LFSB's Break-even Analysis is based on the average of the first-year figures for total sales by
units, and by operating expenses. These are presented as per-unit revenue, per-unit cost, and
fixed costs. These conservative assumptions make for a more accurate estimate of real risk.
LFSB should break even by the fourth month of its operation as it steadily increases its sales.
Break-even Analysis
Monthly Units Break-even
Monthly Revenue Break-even
17,255
Rs.38,336
Assumptions:
Average Per-Unit Revenue
Rs.2.22
Average Per-Unit Variable Cost Rs.0.35
Estimated Monthly Fixed Cost Rs.32,343
7.2 Projected Profit and Loss

As the Profit and Loss table shows, LFSB expects to continue its steady growth
in profitability over the next three years of operations.
Pro Forma Profit and Loss
Sales
Direct Cost of Sales
Other
Total Cost of Sales
2001
Rs.491,000
Rs.76,750
Rs.0
Rs.76,750
2002
Rs.567,105
Rs.88,646
Rs.0
Rs.88,646
2003
Rs.655,006
Rs.102,386
Rs.0
Rs.102,386
Gross Margin
Gross Margin %
Rs.414,250
84.37%
Rs.478,459
84.37%
rs552,620
84.37%
Rs.260,800
Rs.273,840
Rs.287,532
Rs.27,000
Rs.35,200
Rs.71,460
Rs.60,000
Rs.1,200
Rs.69,000
Rs.1,260
Rs.79,350
Rs.1,323
Expenses
Payroll
Sales and Marketing and Other
Expenses
Depreciation
Utilities
Payroll Taxes
Other
Rs.39,120
Rs.0
Rs.41,076
Rs.0
Rs.43,130
Rs.0
Total Operating Expenses
Rs.388,120
Rs.420,376
Rs.482,795
Profit Before Interest and Taxes

EBITDA
Interest Expense
Taxes Incurred
Rs.26,130
Rs.86,130
Rs.10,000
Rs.3,111
Rs.58,083
Rs.127,083
Rs.9,500
Rs.12,146
Rs.69,825
Rs.149,175
Rs.8,250
Rs.15,650
Net Profit
Net Profit/Sales
Rs.13,019
2.65%
Rs.36,437
6.43%
Rs.45,925
7.01%
7.3 Projected Cash Flow

The cash flow projection shows that provisions for ongoing expenses are adequate to meet
LFSB's needs as the business generates cash flow sufficient to support operations.
Pro Forma Cash Flow

2001
2002
2003
Cash from Operations

Cash Sales
Subtotal Cash from Operations
Rs.491,000
Rs.491,000
Rs.567,105
Rs.567,105
Rs.655,006
Rs.655,006
Additional Cash Received

Sales Tax, VAT, HST/GST Received
New Current Borrowing
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Rs.0
Cash Received
Sales of Long-term Assets

New Investment Received
Subtotal Cash Received
Rs.0
Rs.0
Rs.491,000
Rs.0
Rs.0
Rs.567,105
Rs.0
Rs.0
Rs.655,006
Expenditures
2001
2002
2003
Expenditures from Operations

Cash Spending
Bill Payments
Subtotal Spent on Operations
Rs.260,800
Rs.143,607
Rs.404,407
Rs.273,840
Rs.186,964
Rs.460,804
Rs.287,532
Rs.237,731
Rs.525,263
Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out
Rs.0
Principal Repayment of Current Borrowing Rs.0
Other Liabilities Principal Repayment
Rs.0
Long-term Liabilities Principal Repayment Rs.0
Purchase Other Current Assets
Rs.0
Purchase Long-term Assets
Rs.0
Dividends
Rs.0
Subtotal Cash Spent
Rs.404,407
Rs.0
Rs.0
Rs.0
Rs.10,000
Rs.0
Rs.20,000
Rs.0
Rs.490,804
Rs.0
Rs.0
Rs.0
Rs.15,000
Rs.0
Rs.20,000
Rs.0
Rs.560,263
Net Cash Flow

Cash Balance
Rs.76,301
Rs.232,894
Rs.94,744
Rs.327,637
Rs.86,593
Rs.156,593
7.4 Balance Sheet

The following is a projected Balance Sheet for LFSB.
Pro Forma Balance Sheet
2001
2002
2003
Assets
Current Assets
Cash
Other Current Assets
Total Current Assets
Rs.156,593 Rs.232,894 Rs.327,637

Rs.12,000 Rs.12,000 Rs.12,000
Rs.168,593 Rs.244,894 Rs.339,637
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Rs.65,000
Rs.60,000
Rs.5,000
Rs.173,593
Rs.85,000
Rs.129,000
(Rs.44,000)
Rs.200,894
Rs.105,000
Rs.208,350
(Rs.103,350)
Rs.236,287
Liabilities and Capital
2001
2002
2003
Current Liabilities
Accounts Payable
Current Borrowing
Rs.14,574
Rs.0
Rs.15,438
Rs.0
Rs.19,907
Rs.0
Other Current Liabilities

Subtotal Current Liabilities
Rs.0
Rs.14,574
Rs.0
Rs.15,438
Rs.0
Rs.19,907
Long-term Liabilities
Total Liabilities
Rs.100,000 Rs.90,000 Rs.75,000

Rs.114,574 Rs.105,438 Rs.94,907
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
Rs.110,000
(Rs.64,000)
Rs.13,019
Rs.59,019
Rs.173,593
Rs.110,000
(Rs.50,981)
Rs.36,437
Rs.95,456
Rs.200,894
Rs.110,000
(Rs.14,544)
Rs.45,925
Rs.141,381
Rs.236,287
Net Worth
Rs.59,019
Rs.95,456
Rs.141,381
7.5 Business Ratios

The following table represents key ratios for the retail bakery and coffee shop industry. These
ratios are determined by the Complete Industry Classification (SIC) Index code 5812, Eating
Places.
Ratio Analysis
2001
2002
2003
Sales Growth
0.00%
15.50%
15.50%
Industry
Profile
7.60%
Percent of Total Assets

Other Current Assets
Total Current Assets
Long-term Assets
Total Assets
6.91%
97.12%
2.88%
100.00%
5.97%
121.90%
-21.90%
100.00%
5.08%
143.74%
-43.74%
100.00%
35.60%
43.70%
56.30%
100.00%
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
8.40%
57.61%
66.00%
34.00%
7.68%
44.80%
52.48%
47.52%
8.42%
31.74%
40.17%
59.83%
32.70%
28.50%
61.20%
38.80%
100.00%
84.37%
100.00%
84.37%
100.00%
84.37%
100.00%
60.50%
74.74%
71.43%
71.39%
39.80%
0.49%
5.32%
1.76%
10.24%
6.87%
10.66%
3.20%
0.70%
11.57
11.57
66.00%
15.86
15.86
52.48%
17.06
17.06
40.17%
0.98
0.65
61.20%
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative
Expenses
Advertising Expenses
Profit Before Interest and Taxes
Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth

Pre-tax Return on Assets
27.33%
9.29%
50.90%
24.18%
43.55%
26.06%
1.70%
4.30%
Additional Ratios
Net Profit Margin
Return on Equity
2001
2.65%
22.06%
2002
6.43%
38.17%
2003
7.01%
32.48%
n.a
n.a
Activity Ratios
Accounts Payable Turnover
Payment Days
Total Asset Turnover
10.79
27
2.83
12.17
29
2.82
12.17
27
2.77
n.a
n.a
n.a
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
1.94
0.13
1.10
0.15
0.67
0.21
n.a
n.a
Liquidity Ratios
Net Working Capital
Interest Coverage
Rs.154,019 Rs.229,456 Rs.319,731

2.61
6.11
8.46
n.a
n.a
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
0.35
8%
11.57
8.32
0.00
0.35
8%
15.86
5.94
0.00
n.a
n.a
n.a
n.a
n.a
May Jun
Jul
0.36
8%
17.06
4.63
0.00
Appendix
Sales Forecast
Jan
Unit
Sales
Espr
esso
0% 5,000
Drin
ks
Pastr
y
0% 2,000
Item
s
Othe
0% 0
r
Total
Unit
7,000
Sales
Unit
Jan
Feb
Mar
Apr
Aug
Sep
Oct
Nov
Dec
7,500
10,00 12,50 12,50 12,50 12,50 12,50 12,50 12,50 12,50 12,50
0
0
0
0
0
0
0
0
0
0
3,000 6,000 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333
10,50 16,00 20,83 20,83 20,83 20,83 20,83 20,83 20,83 20,83 20,83
0
0
3
3
3
3
3
3
3
3
3
Feb
Mar
Apr
May Jun
Jul
Aug
Sep
Oct
Nov
Dec
Price
s
Espr
esso
Drin
ks
Pastr
y
Item
s
Othe
r
Sales
Espr
esso
Drin
ks
Pastr
y
Item
s
Othe
r
Total
Sales
Dire
ct
Unit
Cost
s
Espr
esso
Drin
ks
Pastr
y
Item
s
Othe
r
Dire
ct
Cost
of
Sales
Espr
Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3. Rs.3.
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Rs.15 Rs.22 Rs.30 Rs.37 Rs.37 Rs.37 Rs.37 Rs.37 Rs.37 Rs.37 Rs.37 Rs.37
,000 ,500 ,000 ,500 ,500 ,500 ,500 ,500 ,500 ,500 ,500 ,500
Rs.2, Rs.3, Rs.6, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8,
000 000 000 333 333 333 333 333 333 333 333 333
,000 ,500 ,000 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833
Jan
Feb
Mar
Apr
May Jun
Jul
Aug
Sep
Oct
Nov
Dec
0.00 Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0. Rs.0.
% 25
25
25
25
25
25
25
25
25
25
25
25
% 50
50
50
50
50
50
50
50
50
50
50
50
% 00
00
00
00
00
00
00
00
00
00
00
00
Rs.1, Rs.1, Rs.2, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3,
esso
250
Drin
ks
Pastr
y
Rs.1,
Item
000
s
Othe
Rs.0
r
Subt
otal
Dire
Rs.2,
ct
250
Cost
of
Sales
Personnel Plan
Jan
Mana 0 Rs.8,
gers % 333
Pastry
0 Rs.3,
Baker
% 400
s
Barist 0 Rs.10
as
% ,000
0
Other
Rs.0
%
Total
Peopl
10
e
Total
Payrol
l
875
500
125
125
125
125
125
125
125
125
125
Rs.1, Rs.3, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4,
500 000 167 167 167 167 167 167 167 167 167
Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0
Rs.3, Rs.5, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7,
375 500 292 292 292 292 292 292 292 292 292
Feb Mar Apr May Jun Jul

Aug Sep Oct Nov Dec
Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8, Rs.8,3
333 333 333 333 333 333 333 333 333 333 33
Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3, Rs.3,4
400 400 400 400 400 400 400 400 400 400 00
Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10 Rs.10,
,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 000
Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0
10
10
10
10
10
10
10
10
10
10
10
Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21 Rs.21,
,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 733
General Assumptions
Jan Feb
Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Plan
Mo
1
2
3
4
5
6
7
8
9
10
11
12
nth
Cur
rent
Inte
10.0 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
10.00%
rest
0% %
%
%
%
%
%
%
%
%
%
Rat
e
Lon
10.0 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
10.00%
g0% %
%
%
%
%
%
%
%
%
%
ter
m
Inte
rest
Rat
e
Tax
30.0 25.00 25.00
Rat
0% %
%
e
Oth
0
0
0
er
Pro Forma Profit and Loss
Jan
Feb
Rs.17, Rs.25,
Sales
000
500
Direct
Rs.2,2 Rs.3,3
Cost of
50
75
Sales
Other
Rs.0 Rs.0
Total
Rs.2,2 Rs.3,3
Cost of
50
75
Sales
Gross
Margin
Gross
Margin
%
25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00

25.00%
%
%
%
%
%
%
%
%
0
Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Rs.36 Rs.45 Rs.45 Rs.45 Rs.45 Rs.45 Rs.45 Rs.45 Rs.45 Rs.4
,000 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833 5,833
Rs.5, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7,
500 292 292 292 292 292 292 292 292 292
Rs.5, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7, Rs.7,
500 292 292 292 292 292 292 292 292 292
Rs.14, Rs.22, Rs.30 Rs.38 Rs.38 Rs.38 Rs.38 Rs.38 Rs.38 Rs.38 Rs.38 Rs.3
750
125
,500 ,542 ,542 ,542 ,542 ,542 ,542 ,542 ,542 8,542
86.76 86.76 84.72 84.09 84.09 84.09 84.09 84.09 84.09 84.09 84.09 84.09
%
%
%
%
%
%
%
%
%
%
%
%
Expens
es
Payroll
733
733
,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 1,733
Sales
and
Marketi
Rs.2,2
ng and
50
Other
Expens
es
Depreci 15 Rs.5,0
ation % 00
Rs.10
Utilities 5%
0
Payroll 15 Rs.3,2
Taxes % 60
Other
Rs.0
Rs.2,2 Rs.2, Rs.2, Rs.2, Rs.2, Rs.2, Rs.2, Rs.2, Rs.2, Rs.2, Rs.2,
50
250 250 250 250 250 250 250 250 250 250
Rs.5,0
00
Rs.10
0
Rs.3,2
60
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.10
0
Rs.3,
260
Rs.0
Rs.5,
000
Rs.1
00
Rs.3,
260
Rs.0
Total
Operati
ng
Expens
es
Profit
Before
Interest
and
Taxes
EBITD
A
Interest
Expens
e
Taxes
Incurre
d
Net
Profit
Net
Profit/S
ales
343
343
,343 ,343 ,343 ,343 ,343 ,343 ,343 ,343 ,343 2,343
(Rs.17 (Rs.10 (Rs.1, Rs.6, Rs.6, Rs.6, Rs.6, Rs.6, Rs.6, Rs.6, Rs.6, Rs.6,
,593) ,218) 843) 198 198 198 198 198 198 198 198 198
(Rs.12 (Rs.5, Rs.3, Rs.11 Rs.11 Rs.11 Rs.11 Rs.11 Rs.11 Rs.11 Rs.11 Rs.1
,593) 218) 157 ,198 ,198 ,198 ,198 ,198 ,198 ,198 ,198 1,198
3
3
3
3
3
3
3
3
3
3
3
33
(Rs.5, (Rs.2, (Rs.6 Rs.1, Rs.1, Rs.1, Rs.1, Rs.1, Rs.1, Rs.1, Rs.1, Rs.1,
528) 763) 69) 341 341 341 341 341 341 341 341 341
(Rs.12
,899)
75.87
%
(Rs.8,
289)
32.50
%
Pro Forma Cash Flow

Jan Feb
Cash
Receive
d
Cash
from
Operati
ons
Cash
Sales
Subtota
l Cash
from
Operati
ons
(Rs.2,
007)
5.58
%
Mar
Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4,

024 024 024 024 024 024 024 024 024
8.78 8.78 8.78 8.78 8.78 8.78 8.78 8.78 8.78
%
%
%
%
%
%
%
%
%
Apr
May Jun
Jul
Aug Sep
Oct
Nov Dec
,000 ,500 ,000 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833 833
,000 ,500 ,000 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833 833
Additio
nal
Cash
Receive
d
Sales 0.0
Tax,
0%
VAT,
HST/G
ST
Receive
d
New
Current
Borrow
ing
New
Other
Liabiliti
es
(interes
t-free)
New
Longterm
Liabiliti
es
Sales of
Other
Current
Assets
Sales of
Longterm
Assets
New
Investm
ent
Receive
d
Subtota
l Cash
Receive
d
Expend
itures
Expend
itures
from
Operati
ons
Cash
Spendi
ng
,000 ,500 ,000 ,833 ,833 ,833 ,833 ,833 ,833 ,833 ,833 833
Jan
Feb
Mar
Apr
May Jun
Jul
Aug Sep
Oct
Nov Dec
,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 ,733 733
Bill
Paymen
ts
Subtota
l Spent
on
Operati
ons
Additio
nal
Cash
Spent
Sales
Tax,
VAT,
HST/G
ST Paid
Out
Princip
al
Repay
ment of
Current
Borrow
ing
Other
Liabiliti
es
Princip
al
Repay
ment
Longterm
Liabiliti
es
Princip
al
Repay
ment
Purchas
e Other
Current
Assets
Purchas
e Longterm
Assets
Rs.1, Rs.3, Rs.7, Rs.11 Rs.15 Rs.15 Rs.15 Rs.15 Rs.15 Rs.15 Rs.15 Rs.15,
106 295 196 ,401 ,076 ,076 ,076 ,076 ,076 ,076 ,076 076
,839 ,028 ,929 ,134 ,810 ,810 ,810 ,810 ,810 ,810 ,810 810
Dividen
ds
Subtota
l Cash
Spent
,839 ,028 ,929 ,134 ,810 ,810 ,810 ,810 ,810 ,810 ,810 810
Net
(Rs.5, Rs.47
Cash
839) 2
Flow
Cash
Rs.64 Rs.64
Balance
,161 ,633
Pro Forma Balance Sheet
Jan Feb
Starti
Asset ng
s
Balan
ces
Rs.7, Rs.12 Rs.9, Rs.9, Rs.9, Rs.9, Rs.9, Rs.9, Rs.9, Rs.9,0
071 ,699 024 024 024 024 024 024 024 24
,703 ,403 ,426 2,450 1,474 0,498 9,521 8,545 7,569 ,593
Mar
Apr
May Jun
Jul
Aug Sep
Oct
Nov Dec
Curre
nt
Asset
s
Cash
Other
Curre
nt
Asset
s
Total
Curre
nt
Asset
s
Rs.70, Rs.64 Rs.64 Rs.71 Rs.84 Rs.93 Rs.10 Rs.11 Rs.12 Rs.12 Rs.13 Rs.14 Rs.15
000 ,161 ,633 ,703 ,403 ,426 2,450 1,474 0,498 9,521 8,545 7,569 6,593
000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
000 ,161 ,633 ,703 ,403 5,426 4,450 3,474 2,498 1,521 0,545 9,569 8,593
Longterm
Asset
s
Longterm Rs.65, Rs.65 Rs.65 Rs.65
Asset 000 ,000 ,000 ,000
s
Accu
mulat
ed
Rs.5, Rs.10 Rs.15
Rs.0
Depre
000 ,000 ,000
ciatio
n
Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65

,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
Rs.20 Rs.25 Rs.30 Rs.35 Rs.40 Rs.45 Rs.50 Rs.55 Rs.60

,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
Total
Longterm
Asset
s
Total
Asset
s
Rs.65, Rs.60 Rs.55 Rs.50 Rs.45 Rs.40 Rs.35 Rs.30 Rs.25 Rs.20 Rs.15 Rs.10 Rs.5,
000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 000
Rs.14 Rs.13 Rs.13 Rs.13 Rs.14 Rs.14 Rs.14 Rs.15 Rs.15 Rs.16 Rs.16 Rs.16 Rs.17
7,000 6,161 1,633 3,703 1,403 5,426 9,450 3,474 7,498 1,521 5,545 9,569 3,593
Liabil
ities
and
Capit
al
Curre
nt
Liabil
ities
Acco
unts
Payab
le
Curre
nt
Borro
wing
Other
Curre
nt
Liabil
ities
Subto
tal
Curre
nt
Liabil
ities
Longterm
Liabil
ities
Total
Liabil
ities
Jan
Feb
Mar
Apr
May Jun
Jul
Aug Sep
Oct
Nov Dec
Rs.1,0 Rs.3, Rs.6, Rs.10 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14
00
060 820 ,898 ,574 ,574 ,574 ,574 ,574 ,574 ,574 ,574 ,574
Rs.0
Rs.0
Rs.1,0 Rs.3, Rs.6, Rs.10 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14 Rs.14
00
060 820 ,898 ,574 ,574 ,574 ,574 ,574 ,574 ,574 ,574 ,574
0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000
1,000 3,060 6,820 0,898 4,574 4,574 4,574 4,574 4,574 4,574 4,574 4,574 4,574
Paidin
Capit 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000
al
Retai
(Rs.6 (Rs.6
ned (Rs.6
4,000 4,000
Earni 4,000)
)
)
ngs
(Rs.1 (Rs.2
Earni
Rs.0 2,899 1,187
ngs
)
)
Total
Rs.46, Rs.33 Rs.24
Capit
000 ,101 ,813
al
Total
Liabil
ities Rs.14 Rs.13 Rs.13
and 7,000 6,161 1,633
Capit
al
(Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6 (Rs.6
4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000
)
)
)
)
)
)
)
)
)
)
(Rs.2 (Rs.1 (Rs.1 (Rs.1
(Rs.7, (Rs.3, Rs.94 Rs.4, Rs.8, Rs.13
3,195 9,171 5,147 1,124
100) 076) 8
971 995 ,019
)
)
)
)
,805 ,829 ,853 ,876 ,900 ,924 ,948 ,971 ,995 ,019
3,703 1,403 5,426 9,450 3,474 7,498 1,521 5,545 9,569 3,593
Net Rs.46, Rs.33 Rs.24 Rs.22 Rs.26 Rs.30 Rs.34 Rs.38 Rs.42 Rs.46 Rs.50 Rs.54 Rs.59
Worth 000 ,101 ,813 ,805 ,829 ,853 ,876 ,900 ,924 ,948 ,971 ,995 ,019

Bakery Business Plan

Enviado por

Dados do documento

Descrição original:

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Bakery Business Plan

Enviado por

Direitos autorais:

Formatos disponíveis

Bakery Business Plan

Lucky F.S. Bakery

2.1 Company Ownership

2.2 Company History

4.3 Service Business Analysis

4.3.1 Competition and Buying Patterns

Strategy and Implementation Summary

5.1 Competitive Edge

5.2 Sales Strategy

Rs.405,000 Rs.467,775 Rs.540,280

Direct Unit Costs

Direct Cost of Sales

6.1 Personnel Plan

Rs.260,800 Rs.273,840 Rs.287,532

7.1 Break-even Analysis

7.2 Projected Profit and Loss

Total Operating Expenses

Profit Before Interest and Taxes

7.3 Projected Cash Flow

Pro Forma Cash Flow

Cash from Operations

Additional Cash Received

Sales of Long-term Assets

Expenditures from Operations

Additional Cash Spent

Net Cash Flow

7.4 Balance Sheet

Rs.156,593 Rs.232,894 Rs.327,637

Liabilities and Capital

Other Current Liabilities

Rs.100,000 Rs.90,000 Rs.75,000

7.5 Business Ratios

Percent of Total Assets

Pre-tax Return on Net Worth

Rs.154,019 Rs.229,456 Rs.319,731

Feb Mar Apr May Jun Jul

25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00

Pro Forma Cash Flow

Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4, Rs.4,

Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65 Rs.65

Rs.20 Rs.25 Rs.30 Rs.35 Rs.40 Rs.45 Rs.50 Rs.55 Rs.60

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