Microbrew Bar Business Plan

The Bottlecap is a specialty beer tavern near the University of Oregon. It will serve the university and the Eugene, Oregon community with a rotating lineup of premium microbrews for beer connoisseurs.

The Pacific Northwest is the premier microbrew center in the world, with Oregon and Washington having the highest number of microbrew facilities among the 50 states. Enjoying fine beers is a culture within the Pacific Northwest, especially Oregon. The market for fine beer appreciators is huge.

The Bottlecap will target three customer segments: beer connoisseurs, bar attendees, and college students. The beer connoisseur segment has a yearly growth rate of 12% with over 12,000 potential customers. The general bar attending crowd consists of professionals using taverns to unwind and socialize, growing at 8% with 30,000 potential members. College students, growing at 10%, are price sensitive and care less about beer quality, totaling 20,000 potential customers.

The Bottlecap has three direct competitors near the U of O campus. It differentiates itself through its emphasis on fine beer, compared to competitors targeting college students with lower prices. The Bottlecap’s competitive edges are its outstanding selection of premium beers and a companion website that allows customers to provide feedback on the beer selection. This empowers customers and demonstrates that The Bottlecap exists to meet their needs.

The Bottlecap was founded and will be run by Dashiell Lavine and Tyler Vogel. Dashiell has extensive experience in the restaurant industry, working at Il Piato after graduating from Reed College. He served for two years and then managed the entire restaurant for five years, gaining valuable skills in running a restaurant. Tyler comes from an academic background as a CPA from Arthur Anderson. His financial control skills will be vital in managing the cash flow at The Bottlecap.

The demand for premium beers ensures the success of The Bottlecap. It will provide a friendly social atmosphere for customers to catch up with old friends, meet new ones, and enjoy fine beers. The Bottlecap is projected to reach profitability by month four and achieve approximately $73,000 in profits by year three.

Microbrew Bar Business Plan Example

1.1 Objectives

Below is a list of The Bottlecap’s objectives:

  • Have eight or more hard-to-find beers on tap.
  • Grow business by at least 10% per month.
  • Create customer awareness of what The Bottlecap offers through the companion website. Measure popularity by tracking hits on the website.

1.2 Mission

The mission of The Bottlecap is to create an economically healthy organization that provides a variety of quality beers in a casual and classy environment appealing to a wide range of customers.

1.3 Keys to Success

The keys to the success of The Bottlecap can be summarized as follows:

  • Maintain good relationships with reliable beer distributors.
  • Have a well-designed bar with a unique and entertaining atmosphere.
  • Provide quality entertainment.
  • Attract repeat customers.

Company Summary

The Bottlecap, located near the University of Oregon, will offer the community a classy bar with unique beers on tap. It will also provide customers with an innovative environment for enjoying high-quality beers.

2.1 Company Ownership

The Bottlecap will be a privately funded company owned and run by Dashiell Lavine and Tyler Vogel. They will both be equal partners. Joe Smith and Bob Adler will hold minority stock positions as private investors.

2.2 Start-up Summary

The Bottlecap’s start-up costs will cover beer serving equipment, site renovation and remodeling, capital to cover losses during the first year, a computer to maintain the website’s presence, and entertainment equipment, including a big screen television for sports, a pool table, and a stereo. Additionally, costs will be allocated for the beer serving equipment, such as eight taps, Carbon Dioxide tanks, and glassware purchased from various vendors in Eugene.

The site will require funds for renovation and modification. A single estimated figure will be allocated for this purpose, including the costs associated with preparing the site for opening business in May.

The furniture, site renovation, permits and fees, and entertainment equipment will account for a large amount of our start-up costs.

Due to the competitive nature of the marketplace, we have accounted for extra funds for the cash balance. This ensures that we will be in a good position should our numbers not match our forecasts, preventing a loss of the large initial investment.

Microbrew Bar Business Plan Example

Start-up

Requirements

Start-up Expenses

Fees & Permits $7,500

Exterior Sign $2,500

Pool Table $5,000

Stereo System $350

Legal $500

Consultants $1,000

Insurance $700

Rent $1,500

Taps $800

Glassware $500

Computer System $1,500

Misc. Supplies & Equipment $700

Bathroom Supplies $250

Marketing $1,000

Fixtures & Re-Model $25,000

Big Screen Television $2,000

Point of Sale Systems $5,000

Furniture $10,000

Total Start-up Expenses $65,800

Start-up Assets

Cash Required $7,920

Start-up Inventory $1,280

Other Current Assets $0

Long-term Assets $0

Total Assets $9,200

Total Requirements $75,000

Start-up Funding

Start-up Expenses to Fund $65,800

Start-up Assets to Fund $9,200

Total Funding Required $75,000

Assets

Non-cash Assets from Start-up $1,280

Cash Requirements from Start-up $7,920

Additional Cash Raised $0

Cash Balance on Starting Date $7,920

Total Assets $9,200

Liabilities and Capital

Liabilities

Current Borrowing $0

Long-term Liabilities $0

Accounts Payable (Outstanding Bills) $0

Other Current Liabilities (interest-free) $0

Total Liabilities $0

Capital

Planned Investment

Dashiell Lavine $20,000

Tyler Vogel $20,000

Joe Smith $17,500

Bob Adler $17,500

Other $0

Additional Investment Requirement $0

Total Planned Investment $75,000

Loss at Start-up (Start-up Expenses) ($65,800)

Total Capital $9,200

Total Capital and Liabilities $9,200

Total Funding $75,000

2.3 Company Locations and Facilities

The Bottlecap’s location will be chosen based upon the following criteria listed in order of importance:

– Centrality and accessibility

– Adequate space and layout

– Availability of additional rooms, such as a manager’s office and a storage facility for supplies

Services

The Bottlecap will provide its customers with a unique and friendly environment for enjoying specialty brews and quality beers. Additional amenities include a pool table and a big screen television for sporting events.

3.1 Competitive Comparison

The Bottlecap will be the first beer-only pub near the campus that offers quality beer at affordable prices.

Market Analysis Summary

The Northwest is the hub of microbrews and home brewing, with a recent surge of interest in craft beers. The Bottlecap, a specialty beer tavern, aims to flourish in Eugene, targeting beer connoisseurs, professionals, and college students.

4.1 Market Segmentation

Our target market consists of approximately 100,000 people in Eugene and Springfield. We have segmented our customers into the following groups:

– Beer Connoisseurs: Drawn to The Bottlecap for its selection of hard-to-find beers.

– Professionals: Bar-attending public looking for a friendly and classy atmosphere.

– College Students: University of Oregon and Lane Community College students, with targeted bargain marketing efforts.

Microbrew Bar Business Plan Example

Market Analysis:

Year 1 Year 2 Year 3 Year 4 Year 5

Potential Customers Growth CAGR

Beer Conniseurs 12% 20,000 22,400 25,088 28,099 31,471 12.00%

Professionals 8% 30,000 32,400 34,992 37,791 40,814 8.00%

College Students 10% 20,000 22,000 24,200 26,620 29,282 10.00%

Other 2% 30,000 30,600 31,212 31,836 32,473 2.00%

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Total 7.60% 100,000 107,400 115,492 124,346 134,040 7.60%

Table: Market Analysis

4.2 Target Market Segment Strategy

Both advertising and word-of-mouth will play a big part in the success of The Bottlecap. Therefore, we will strive to appeal to both new and old customers with a unique advertising campaign. This campaign will include an online presence that allows regulars to vote for featured beers each week, as well as a friendly atmosphere to encourage repeat business.

4.3 Service Business Analysis

The pub and bar industry in Eugene has steadily grown in recent years. Several factors contribute to the high demand for quality beer in Eugene. The climate in Eugene is perfect for beer consumption, and the popularity of unique microbrews is evident in current Northwest trends. Therefore, Eugene is a haven for beer lovers.

To stand out in a competitive market, bar owners must differentiate their establishments. The founders of The Bottlecap understand the need for uniqueness and believe that combining a bar with a classy and entertaining atmosphere is the key to success.

4.4 Main Competitors

The primary competitors of The Bottlecap, located near the University of Oregon campus, are Rennie’s Landing, Taylor’s Bar & Grill, and Max’s Tavern. In the first six months of operation, aggressive advertising targeting University students will set us apart from the competition.

Strategy and Implementation Summary

The main target audience for The Bottlecap will be University of Oregon students. Therefore, our primary advertising platforms will be the University of Oregon’s Daily Emerald and the Eugene Weekly. Additionally, we will advertise on various radio stations.

5.1 Competitive Edge

The Bottlecap will have an edge over competitors due to the wide selection of specialty beers on tap. The companion website also allows regular customers to vote and influence the weekly selection of specialty beers. We will further differentiate ourselves by creating a classy yet laid-back atmosphere with amenities such as a big screen television and a high-quality pool table.

To develop effective business strategies, perform a SWOT analysis of your business. Learn how to perform a SWOT analysis with our free guide and template.

5.2 Marketing Strategy

Both advertising and word-of-mouth will be crucial for The Bottlecap’s success. Therefore, we will strive to appeal to new and existing customers through a unique advertising campaign. This campaign will include an online presence that allows regulars to vote for featured beers each week, as well as a friendly atmosphere that encourages customer loyalty.

5.3 Sales Forecast

The Bottlecap’s sales forecast is based on the number of beers we estimate selling during each operating hour. Our hours of operation will be from 12 p.m. to 3 a.m. on Saturdays, 12 p.m. to 12 a.m. on Sundays, and 4 p.m. to 3 a.m. from Wednesday to Friday.

On average, we expect to sell 35 beers per hour on Saturdays, 15 beers per hour on Sundays, and 25 beers per hour from Wednesday to Friday.

We anticipate that approximately 30% of our sales will be domestic beer, 38% specialty microbrew beer, and 32% local microbrew beer. The prices and costs are based on the same type of beers sold at local bars and the cost of kegs from local distributors. These numbers may vary depending on location, market saturation, and the customer base.

Microbrew Bar Business Plan Example

Microbrew Bar Business Plan Example

Sales Forecast:

Year 1 Year 2 Year 3

Unit Sales

Specialty Microbrewed Beer 50,381 55,419 60,961

Normal Microbrewed Beer 42,426 46,668 51,335

Domestic Beer 39,775 43,752 48,127

Other 0 0 0

Total Unit Sales 132,583 145,839 160,423

Unit Prices

Year 1 Year 2 Year 3

Specialty Microbrewed Beer $3.25 $3.25 $3.50

Normal Microbrewed Beer $3.00 $3.00 $3.25

Domestic Beer $2.50 $2.50 $2.75

Other $0.00 $0.00 $0.00

Sales

Specialty Microbrewed Beer $163,739 $180,112 $213,364

Normal Microbrewed Beer $127,279 $140,004 $166,839

Domestic Beer $99,437 $109,380 $132,349

Other $0 $0 $0

Total Sales $390,456 $429,496 $512,552

Direct Unit Costs

Year 1 Year 2 Year 3

Specialty Microbrewed Beer $0.81 $0.81 $0.86

Normal Microbrewed Beer $0.65 $0.65 $0.70

Domestic Beer $0.48 $0.48 $0.53

Other $0.00 $0.00 $0.00

Direct Cost of Sales

Specialty Microbrewed Beer $40,809 $44,889 $52,426

Normal Microbrewed Beer $27,577 $30,334 $35,935

Domestic Beer $19,092 $21,001 $25,507

Other $0 $0 $0

Subtotal Direct Cost of Sales $87,478 $96,225 $113,868

Milestones

Milestone Start Date End Date Budget Manager Department

Business Plan 5/1/2001 5/30/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Secure Start-up Funding 6/15/2001 7/1/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Site Selection 7/1/2001 7/15/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Architect Designs 8/1/2001 9/1/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Designer Proposal 8/1/2001 9/15/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Technology Design 8/1/2001 9/15/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Year 1 Plan 9/1/2001 10/5/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Personnel Plan 10/1/2001 10/10/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Accounting Plan 10/1/2001 10/5/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Licensing 12/1/2001 12/15/2001 $1,000 Tyler Vogel and Dashiell Lavine Admin

Totals $10,000

Management Summary

The Bottlecap is owned and operated by Dashiell Lavine and Tyler Vogel. The company, being small in nature, requires a simple organizational structure. Implementation of this organizational form calls for the owners and the one manager to make all of the major management decisions in addition to monitoring all other business activities.

Management Team

Specific details are omitted in this sample plan. Biographies and resumes have not been included for privacy purposes.

Personnel Plan

The staff will consist of six part-time employees working twenty hours a week at $6.50 per hour. In addition, a manager who oversees daily operations will be employed to work forty hours a week at $10.00 per hour. Dashiell Lavine and Tyler Vogel will help with management decisions and will run the back end of the business, which includes the website and administrative duties. Two of the private investors, Bob Adler and Joe Smith, will not be included in management decisions. This allows disputes to be solved with less hassle. Because of these characteristics, there are fewer coordination problems seen at The Bottlecap than in larger organizational chains. This strategy enables The Bottlecap to react quickly to market changes.

Personnel Plan

Year 1 Year 2 Year 3

Production Personnel

Manager $19,680 $19,980 $20,664

Part-Time Employee 1 $6,396 $6,596 $6,796

Part-Time Employee 2 $6,396 $6,596 $6,796

Part-Time Employee 3 $6,396 $6,596 $6,796

Part-Time Employee 4 $6,396 $6,596 $6,796

Part-Time Employee 5 $6,396 $6,596 $6,796

Part-Time Employee 6 $6,396 $6,596 $6,796

Other $0 $6,596 $6,796

Subtotal $58,056 $66,152 $68,236

Sales and Marketing Personnel

Name or title $0 $0 $0

Other $0 $0 $0

Subtotal $0 $0 $0

General and Administrative Personnel

Dashiell Lavine (Part-Owner) $24,000 $25,000 $26,000

Tyler Vogel (Part-Owner) $24,000 $25,000 $26,000

Other $0 $0 $0

Subtotal $48,000 $50,000 $52,000

Other Personnel

Name or title $0 $0 $0

Other $0 $0 $0

Subtotal $0 $0 $0

Total People 0 0 0

Total Payroll $106,056 $116,152 $120,236

Financial Plan

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The following section will lay out the general financial plan including our break-even analysis, profit and loss, cash flow, general assumptions, the balance sheet, and the business ratios.

Important Assumptions

The following table summarizes important assumptions necessary for good financial planning.

General Assumptions

Year 1 Year 2 Year 3

Plan Month 1 2 3

Current Interest Rate 10.00% 10.00% 10.00%

Long-term Interest Rate 10.00% 10.00% 10.00%

Tax Rate 25.42% 25.00% 25.42%

Other 0 0 0

Break-even Analysis

The following table and chart summarize our break-even analysis. To break even, we must sell at least 5,300 beers based on the per unit cost. Therefore, customer traffic will be a big factor in the success of The Bottlecap.

Microbrew Bar Business Plan Example

Break-even Analysis:

Monthly Units Break-even: 5,335

Monthly Revenue Break-even: $15,713

Assumptions:

Average Per-Unit Revenue: $2.94

Average Per-Unit Variable Cost: $0.66

Estimated Monthly Fixed Cost: $12,192

7.3 Key Financial Indicators:

The chart below compares five key indicators and their changes over the first three years of plan implementation.

Microbrew Bar Business Plan Example

7.4 Projected Profit and Loss

The key to success for a beer tavern like The Bottlecap is the gross margin due to the low cost of purchasing beer in bulk. The profit-per-unit is crucial considering the high costs of operating such an establishment.

Microbrew Bar Business Plan Example

Microbrew Bar Business Plan Example

Microbrew Bar Business Plan Example

Microbrew Bar Business Plan Example

Pro Forma Profit and Loss:

Year 1 Year 2 Year 3

Sales $390,456 $429,496 $512,552

Direct Cost of Sales $87,478 $96,225 $113,868

Production Payroll $58,056 $66,152 $68,236

Other $24,000 $30,000 $40,000

Total Cost of Sales $169,534 $192,377 $222,104

Gross Margin $220,922 $237,119 $290,447

Gross Margin % 56.58% 55.21% 56.67%

Operating Expenses

Sales and Marketing Expenses

Sales and Marketing Payroll $0 $0 $0

Advertising/Promotion $39,000 $50,000 $75,000

Miscellaneous $6,000 $9,000 $12,000

Total Sales and Marketing Expenses $45,000 $59,000 $87,000

Sales and Marketing % 11.52% 13.74% 16.97%

General and Administrative Expenses

General and Administrative Payroll $48,000 $50,000 $52,000

Sales and Marketing and Other Expenses $0 $0 $0

Depreciation $0 $0 $0

Leased Equipment $0 $0 $0

Utilities $9,000 $11,000 $12,000

Insurance $8,400 $9,500 $11,000

Rent $18,000 $12,000 $12,000

Payroll Taxes $15,908 $17,423 $18,035

Other General and Administrative Expenses $0 $0 $0

Total General and Administrative Expenses $99,308 $99,923 $105,035

General and Administrative % 25.43% 23.27% 20.49%

Other Expenses:

Other Payroll $0 $0 $0

Consultants $0 $0 $0

Contract/Consultants $2,000 $0 $0

Total Other Expenses $2,000 $0 $0

Other % 0.51% 0.00% 0.00%

Total Operating Expenses $146,308 $158,923 $192,035

Profit Before Interest and Taxes $74,613 $78,196 $98,412

EBITDA $74,613 $78,196 $98,412

Interest Expense $75 $0 $0

Taxes Incurred $18,262 $19,549 $25,013

Net Profit $56,276 $58,647 $73,399

Net Profit/Sales 14.41% 13.65% 14.32%

7.5 Projected Cash Flow

The chart and table below present the key elements of the pro forma cash flow.

Microbrew Bar Business Plan Example

Pro Forma Cash Flow

Pro Forma Cash Flow
Year 1 Year 2 Year 3
Cash Received
Cash from Operations
Cash Sales $390,456 $429,496 $512,552
Subtotal Cash from Operations $390,456 $429,496 $512,552
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $2,000 $0 $0
New Other Liabilities (interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $3,000 $0 $0
Subtotal Cash Received $395,456 $429,496 $512,552
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations
Cash Spending $106,056 $116,152 $120,236
Bill Payments $212,551 $262,072 $316,120
Subtotal Spent on Operations $318,607 $378,224 $436,356
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current Borrowing $2,000 $0 $0
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0
Purchase Other Current Assets $50,000 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $370,607 $378,224 $436,356
Net Cash Flow $24,849 $51,272 $76,195
Cash Balance $32,769 $84,040 $160,236

7.6 Projected Balance Sheet

The table below is the complete balance sheet which includes all assets, liabilities, and capital.

Pro Forma Balance Sheet
Year 1 Year 2 Year 3
Assets
Cash $32,769 $84,040 $160,236
Inventory $12,839 $14,122 $16,712
Other Current Assets $50,000 $50,000 $50,000
Total Current Assets $95,607 $148,163 $226,947
Long-term Assets
Long-term Assets $0 $0 $0
Accumulated Depreciation $0 $0 $0
Total Long-term Assets $0 $0 $0
Total Assets $95,607 $148,163 $226,947
Liabilities and Capital Year 1 Year 2 Year 3
Current Liabilities
Accounts Payable $27,131 $21,039 $26,425
Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $27,131 $21,039 $26,425
Long-term Liabilities $0 $0 $0
Total Liabilities $27,131 $21,039 $26,425
Paid-in Capital $78,000 $78,000 $78,000
Retained Earnings ($65,800) ($9,524) $49,123
Earnings $56,276 $58,647 $73,399
Total Capital $68,476 $127,123 $200,522
Total Liabilities and Capital $95,607 $148,163 $226,947
Net Worth $68,476 $127,123 $200,522

7.7 Business Ratios

The Ratios table shows important ratios for The Bottlecap. These ratios are derived from the Standard Industry Classification (SIC) Index, code 5813.

Ratio Analysis
Year 1 Year 2 Year 3 Industry Profile
Sales Growth 0.00% 10.00% 19.34% 1.90%
Percent of Total Assets
Inventory 13.43% 9.53% 7.36% 3.10%
Other Current Assets 52.30% 33.75% 22.03% 44.60%
Total Current Assets 100.00% 100.00% 100.00% 52.30%
Long-term Assets 0.00% 0.00% 0.00% 47.70%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 28.38% 14.20% 11.64% 28.20%
Long-term Liabilities 0.00% 0.00% 0.00% 23.10%
Total Liabilities 28.38% 14.20% 11.64% 51.30%
Net Worth 71.62% 85.80% 88.36% 48.70%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 56.58%
Sales Forecast
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Unit Sales
Specialty Microbrewed Beer 2,356 2,592 2,851 3,136 3,449 3,794 4,174 4,591 5,050 5,555 6,111 6,722
Normal Microbrewed Beer 1,984 2,182 2,401 2,641 2,905 3,195 3,515 3,866 4,253 4,678 5,146 5,661
Domestic Beer 1,860 2,046 2,251 2,476 2,723 2,996 3,295 3,625 3,987 4,386 4,824 5,307
Other 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 6,200 6,820 7,502 8,252 9,077 9,985 10,984 12,082 13,290 14,619 16,081 17,689
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Specialty Microbrewed Beer $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25
Normal Microbrewed Beer $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Domestic Beer $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50
Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sales
Specialty Microbrewed Beer $7,657 $8,423 $9,265 $10,191 $11,211 $12,332 $13,565 $14,921 $16,413 $18,055 $19,860 $21,846
Normal Microbrewed Beer $5,952 $6,547 $7,202 $7,922 $8,714 $9,586 $10,544 $11,599 $12,759 $14,035 $15,438 $16,982
Domestic Beer $4,650 $5,115 $5,627 $6,189 $6,808 $7,489 $8,238 $9,062 $9,968 $10,964 $12,061 $13,267
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Specialty Microbrewed Beer 0.00% $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81
Normal Microbrewed Beer 0.00% $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65
Domestic Beer 0.00% $0.48 $0.

Pro Forma Profit and Loss

Sales:

Month 1: $18,259

Month 2: $20,085

Month 3: $22,093

Month 4: $24,303

Month 5: $26,733

Month 6: $29,406

Month 7: $32,347

Month 8: $35,582

Month 9: $39,140

Month 10: $43,054

Month 11: $47,359

Month 12: $52,095

Direct Cost of Sales:

Month 1: $4,091

Month 2: $4,500

Month 3: $4,950

Month 4: $5,445

Month 5: $5,989

Month 6: $6,588

Month 7: $7,247

Month 8: $7,972

Month 9: $8,769

Month 10: $9,646

Month 11: $10,610

Month 12: $11,671

Production Payroll:

Month 1-12: $4,838

Other:

Month 1-12: $2,000

Total Cost of Sales:

Month 1: $10,929

Month 2: $11,338

Month 3: $11,788

Month 4: $12,283

Month 5: $12,827

Month 6: $13,426

Month 7: $14,085

Month 8: $14,810

Month 9: $15,607

Month 10: $16,484

Month 11: $17,448

Month 12: $18,509

Gross Margin:

Month 1: $7,330

Month 2: $8,747

Month 3: $10,306

Month 4: $12,020

Month 5: $13,906

Month 6: $15,980

Month 7: $18,262

Month 8: $20,772

Month 9: $23,533

Month 10: $26,570

Month 11: $29,911

Month 12: $33,586

Gross Margin %:

Month 1: 40.15%

Month 2: 43.55%

Month 3: 46.65%

Month 4: 49.46%

Month 5: 52.02%

Month 6: 54.34%

Month 7: 56.46%

Month 8: 58.38%

Month 9: 60.13%

Month 10: 61.71%

Month 11: 63.16%

Month 12: 64.47%

Operating Expenses:

Sales and Marketing Expenses:

Month 1-12: $5,500

Sales and Marketing Payroll:

Month 1-12: $0

Advertising/Promotion:

Month 1: $5,000

Month 2: $4,000

Month 3: $3,000

Month 4-12: $0

Miscellaneous:

Month 1-12: $500

Total Sales and Marketing Expenses:

Month 1-12: $5,500

Sales and Marketing %:

Month 1: 30.12%

Month 2: 22.40%

Month 3: 15.84%

Month 4-12: 0.00%

General and Administrative Expenses:

General and Administrative Payroll:

Month 1-12: $4,000

Sales and Marketing and Other Expenses:

Month 1-12: $0

Depreciation:

Month 1-12: $0

Leased Equipment:

Month 1-12: $0

Utilities:

Month 1-12: $750

Insurance:

Month 1-12: $700

Rent:

Month 1-12: $1,500

Payroll Taxes (15%):

Month 1-12: $1,326

Other General and Administrative Expenses:

Month 1-12: $0

Total General and Administrative Expenses:

Month 1-12: $8,276

General and Administrative %:

Month 1: 45.32%

Month 2: 41.20%

Month 3: 37.46%

Month 4: 34.05%

Month 5: 30.96%

Month 6: 28.14%

Month 7: 25.58%

Month 8: 23.26%

Month 9: 21.14%

Month 10: 19.22%

Month 11: 17.47%

Month 12: 15.89%

Other Expenses:

Other Payroll:

Month 1-12: $0

Consultants:

Month 1-12: $0

Contract/Consultants:

Month 1-2: $1,000

Month 3-12: $0

Total Other Expenses:

Month 1-2: $1,000

Month 3-12: $0

Other %:

Month 1-2: 5.48%

Month 3-12: 0.00%

Total Operating Expenses:

Month 1: $14,776

Month 2: $13,776

Month 3: $11,776

Month 4-12: $11,776

Profit Before Interest and Taxes:

Month 1: ($7,445)

Month 2: ($5,029)

Month 3: ($1,470)

Month 4: $244

Month 5: $2,130

Month 6: $4,204

Month 7: $6,486

Month 8: $8,996

Month 9: $11,757

Month 10: $14,794

Month 11: $18,135

Month 12: $21,810

EBITDA:

Month 1: ($7,445)

Month 2: ($5,029)

Month 3: ($1,470)

Month 4: $244

Month 5: $2,130

Month 6: $4,204

Month 7: $6,486

Month 8: $8,996

Month 9: $11,757

Month 10: $14,794

Month 11: $18,135

Month 12: $21,810

Interest Expense:

Month 1-6: $0

Month 7-8: $17

Month 9-10: $8

Month 11-12: $0

Taxes Incurred:

Month 1: ($2,234)

Month 2: ($1,257)

Month 3: ($368)

Month 4: $61

Month 5: $528

Month 6: $1,047

Month 7: $1,617

Month 8: $2,247

Month 9: $2,937

Month 10: $3,696

Month 11: $4,534

Month 12: $5,452

Net Profit:

Month 1: ($5,212)

Month 2: ($3,771)

Month 3: ($1,103)

Month 4: $183

Month 5: $1,585

Month 6: $3,141

Month 7: $4,852

Month 8: $6,741

Month 9: $8,812

Month 10: $11,089

Month 11: $13,601

Month 12: $16,357

Net Profit/Sales:

Month 1: -28.54%

Month 2: -18.78%

Month 3: -4.99%

Month 4: 0.75%

Month 5: 5.93%

Month 6: 10.68%

Month 7: 15.00%

Month 8: 18.94%

Month 9: 22.51%

Month 10: 25.76%

Month 11: 28.72%

Month 12: 31.40%

Pro Forma Cash Flow:

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Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Cash Received
Cash from Operations
Cash Sales $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Subtotal Cash from Operations $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Additional Cash Received
Sales Tax, VAT, HST/GST Received 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $2,000 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $3,000 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $18,259 $20,085 $22,093 $27,303 $28,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Expenditures from Operations
Cash Spending $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838
Bill Payments $595 $17,773 $15,448 $14,885 $15,862 $16,948 $18,130 $19,429 $20,852 $22,425 $24,154 $26,050
Subtotal Spent on Operations $9,433 $26,611 $24,286 $23,723 $24,700 $25,786 $26,968 $28,267 $29,690 $31,263 $32,992 $34,888
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0 $0 $0 $0 $1,000 $0 $0 $1,000 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Other Current Assets $5,000 $0 $0 $5,000 $0 $0 $0 $20,000 $0 $0 $20,000 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $14,433 $26,611 $24,286 $28,723 $24,700 $25,786 $26,968 $49,267 $29,690 $31,263 $53,992 $34,888
Net Cash Flow $

Microbrew Bar Business Plan Example

Business Plan Outline

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