A Business Plan ON: "Fine Dining Restaurant"

A BUSINESS PLAN
ON
“FINE DINING RESTAURANT”
Towards partial fulfillment of
MASTER OF BUSINESS ADMINISTRATION (MBA)
Submitted By:
Akash Gupta
Roll No. __________
INSTIUTE MANAGEMENT OF SCIENCES

UNIVERSITY OF LUCKNOW
LUCKNOW
DECLARATION
I, hereby declare that the business plan entitled “Fine Dining Restaurant” is my
original work, done by me except the material and information gathered from
the various yoga centers and online sources. This has not been previously
submitted for any other degree or diploma.
I have done my comprehensive business plan under the guidance Mr. D.P.
Singh.
ACKNOWLEDGEMENT
I wish to express my Sincere gratitide to D.P. Singh sir his Guidance. First of
all would like to thank all my teachers for giving me the knowledge of various
business concepts, principles and theories. Here I take the opportunity to
express my gratitude to all of them , who in some or the other way helped me to
accomplish this project. The project cannot be completed without the assistance
& cooperation of Ashish Sonkar Sir and thanking him for successful
accomplishment of task in the right direction.The study has indeed helped me to
explore more knowledgeable avenues related to my business and I am sure that
it will help me in the future.
Table of Contents
Executive Summary
Chart: Highlights
Objectives
Keys to Success
Mission
Company Summary
Company Ownership
Start-up Summary
Table: Start-up
Table: Start-up Funding
Chart: Start-up
Products
Pricing and Profitability
Market Analysis Summary
Market Segmentation
Chart: Market Analysis (Pie)
Table: Market Analysis
Target Market Segment Strategy
Competition and Buying Patterns
Strategy and Implementation Summary
Competitive Edge
Marketing Strategy
Sales Strategy
Sales Forecast
Chart: Sales Monthly
Table: Sales Forecast
Milestones
Chart: Milestones
Table: Milestones
Web Plan Summary
Management Summary
Management Team
Personnel Plan
Table: Personnel
Financial Plan
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Important Assumptions
Table: General Assumptions
Projected Cash Flow
Chart: Cash
Table: Cash Flow
Break-even Analysis
Chart: Break-even Analysis
Table: Break-even Analysis
Projected Profit and Loss
Chart: Profit Monthly
Chart: Profit Yearly
Chart: Gross Margin Monthly
Chart: Gross Margin Yearly
Projected Balance Sheet
Table: Balance Sheet
Business Ratios
Table: Ratios
Exit Strategy
Sample Menus
Appendix
Table: Personnel
Table: Profit and Loss
Table: Cash Flow
ii
Executive Summary
Fine Dining Lounge & Restaurant is a 60 seat fine-dining restaurant with a 20 seat lounge,
that focus on our New menu with a touch of Asian influence.
The outlook for the future of Long Branch is promising. Developers are recreating a Rs.150
million first-class resort project. The old pier will be rebuilt with ferry service over a total of
25 acres.The area is in need of a warm and friendly place with excellent food. A place where
you always know you will get the best of everything. Gabri's Lounge & Restaurant will
feature a cozy dining room and an elegant lounge. Comfortable furnishings and decor with
soothing warm tones. The lounge has comfy couches and antique love seats with a softly lit
bar. It will be the perfect place to stop in for a bite to eat, for a drink or for a small business
meeting. For extra comfort and to please a large group of people we will make up special
hors d' oeuvre platters for customers.
The menu will be inspired from different countries' specialties and appeal to a diverse
clientele. You can get Swedish specialties like herring, gravlax and meatballs, or you can go a
little bit more International and choose a red curry chicken with basmati rice, or an Asian
grilled shrimp with spinach, tofu and black bean sauce. We will also have a special pasta dish
entree every day plus the 'all American meal' such as barbecue beef ribs and baked beans.
Adding value will be an interesting business lunch menu with specialties every day. The
menu will change every 3-4 months but keep the favorites. Prices will be competitive with
other upscale restaurants in the area. However, it is the strategy of Gabri's Lounge &
Restaurant to give a perception of higher value than its competitors, through its food, service
and entertainment.
The lounge and restaurant will be open seven days a week. We will offer special theme nights
to attract new customers to Gabri's. The restaurant will be fine dining in a cozy atmosphere.
Warm colors, fresh flowers, soft music, candles and amazing artwork from some of the areas
most notable new artists. This will contribute to a sense of community and give new artists a
chance to show their work for a diverse clientele. During the busy summer months you can
also sit outside on our patio and we will offer a special summer menu, featuring lighter fare,
exotic drinks, as well as non-alcoholic offerings. The patio and garden setting will be a fun
and casual atmosphere for the summer crowd.
The service will be relaxed, very friendly and correct. We will hire the best people available,
training, motivating and encourage them, and thereby retaining the friendliest most efficient
staff possible. Our management team is comprised of individuals whose backgrounds consist
of 50 years experience in food, restaurant and hotel, catering, management, finance,
marketing, art and motion pictures.
Catering will be a major part of the business. "Leave it to Linda Catering" already has an
established clientele and we are growing each and every day. We feel in today's hectic work
schedule customers don't always have time to set up that birthday party or other event that we
all need and want. Now customers can leave it to pros and get the finest, most memorable
party or dinner ever. We have years of experience in the catering business and know what an
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important client wants and needs. We will have a large International menu for customers to
select from, and we will offer full catering service providing everything from table settings to
the dessert. We anticipate our total sales allocation to be 85% restaurant sales and 15%
catering sales. The combined cost of sales will be 33% producing a gross profit of 67% on
total sales.
Most important to us is our financial success and we believe this will be achieved by offering
high-quality service and excellent food with an interesting twist. We have created financial
projections based on our experience and knowledge of the area. With a start-up expenditure
of Rs.385,000 we can generate Rs.1,085,465 in sales by the end of year two, and produce
good net profits by the end of year three.
We are seeking an SBA 7(A) loan guaranty for Rs.200,000 with a 7% interest rate. We are
investing Rs.60,000 of our own capital and seeking to raise an additional Rs.125,000 from
investors. Our preferred instrument will be five year subordinated notes with an attractive
coupon rate of 12% for the first two years and 15% for the remaining three years. At the
end of five years the investors' notes will have matured and original principal plus a 2%
premium and the final interest payment will be made. Our investor philosophy is
conservative. Since restaurant start-ups are so speculative our belief and commitment to our
investors will be to pay a generous, predictable rate of return while not strangling our
operational cash flow. As our business becomes more established and reliable, our ability to
pay an improved return of capital will be evidenced by an increased coupon rate of 15% of
original principal. At maturity we feel it proper to retire the notes with a 2% premium to
original principal invested.
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Chart: Highlights
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Objectives
Gabri's Lounge & Restaurant's objectives for the first three years of operation includes:
 Keeping food cost under 35% revenue.

 Keeping employee labor cost between 24-29% of revenue.
 Stay as a small restaurant with excellent food and service.
 Averaging sales between Rs.1,000,000-1,500,000 per year.
 Promote and expand Leave it to Linda Catering in New Jersey & New York City.
 Expand our marketing and advertising in New Jersey and New York.
 Achieve 12% return on investment to investors for the first two years and 15% for the
next three years.
Keys to Success
 The creation of a unique and innovative fine dining atmosphere will differentiate us
from the competition. The restaurant will stand out from the other restaurants in the
area because of the unique design and decor. We will offer a fine dining experience in
a cozy atmosphere.
 Product quality. Not only great food but great service and atmosphere.
 The menu will appeal to a wide and varied clientele. It is International with an
interesting twist.
 We will have special theme nights like restaurant nights, local artist's openings, Easter
dinners, Swedish Midsummer party, Fourth of July celebration, Labor Day weekend,
wine tasting dinners, special ethnic food nights, and Swedish smörgåsbord. All this
will attract a varied clientele to Gabri's.
 Leave it to Linda Catering already has an established clientele in the area.
 Controlling costs at all times without exception.
Due to intense competition, restauranteurs must look for ways to differentiate their place
of business in order to achieve and maintain a competitive advantage. The founders of
Gabri's realize this. With the re-development of Long Branch, it needs a place that will fit
into the 'new look' of the community that is sophisticated and entertaining. The fact that
no other restaurants in the area has this concept and atmosphere presents us with a
window of opportunity and an entrance into a profitable niche in the market.
Mission
Gabri's is a great place to eat, combining an intriguing atmosphere with excellent, interesting
food. The mission is not only to have great tasting food, but have efficient and friendly
service because customer satisfaction is paramount. We want to be the restaurant choice for
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all families and singles, young and old, male or female. Employee welfare will be equally
important to our success. Everyone will be treated fairly and with the utmost respect. We
want our employees to feel a part of the success of Gabri's Lounge and Restaurant. Happy
employees make happy guests.
We will combine menu variety, atmosphere, ambiance, special theme nights and a friendly
staff to create a sense of 'place' in order to reach our goal of over all value in the
dining/entertainment experience. We want fair profits for the owners, and a rewarding place
to work for the employees.
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Company Summary
Gabri's Lounge & Restaurant will feature an outstanding New American-Swedish menu with
a touch of Asian influence in an upscale and cozy atmosphere.The menu is inspired from
different cuisine's specialties and will appeal to a wide and varied clientele. We will offer
a three course ‘business lunch' prix fixe and a three course dinner prix fixe in addition to the
regular menu.
We will be open 7 days a week. Serving lunch Monday - Friday 11:30 AM - 2:30 PM. Dinner
Sunday - Thursday, between 5 PM - 10 PM. Friday and Saturday Dinner 5 PM - 11 PM. The
lounge will be open until 2 AM Friday and Saturday. Sunday - Thursday the lounge will stay
open till 12 AM. Saturday and Sunday we will serve brunch between 11 AM - 3 PM. We will
be closed on New Years Day, Thanksgiving Day and Christmas Day. We will be open on
large holidays such as Memorial Day, Fourth of July and Labor Day weekend. These are
three big weekends 'down the shore' that brings many tourists to the area.
The restaurant will have paintings and drawings from some of the areas most notable new
artists. Once a month the lounge will feature a new artist and their work. This will give the art
community an opportunity to show their work in a friendly and exciting atmosphere. We will
send out special invitations for the opening night and attract many people and newspapers.
The showing will only take place in the lounge so we can still seat people in the restaurant.
Every Monday night (most bars and restaurants are closed in Monmouth County on
Mondays) we will have 'Restaurant Night.' This will give the other restaurant owners and
employees a chance to socialize on a 'night off' and it will contribute to a sense of community
in the local industry.
We will have special Wine Tasting Evenings, a five course meal featuring new wines
sponsored by our distributors. Customers can come and learn more about wine and food!
Other special evenings at Gabri's are Easter dinner, Swedish Midsummer, our famous
Smörgåsbord, Fourth of July celebrations, Labor Day weekend and Christmas dinners.
Gabri's Lounge and Restaurant will be the perfect place when customers need that 'little
extra.' They can have business meetings here, a place for a quiet conversation, or for a special
occasion. We will make up special hors d'oeuvre platters or full course meals for customers'
special occasions.
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Company Ownership
The restaurant will start out as a LLC corporation, owned by its founders Linda Andersson
and John Billeci. Ms. Andersson will function as the General Manager and Mr. Billeci as
managing partner.
Start-up Summary
The founders of the company are Linda Andersson and her companion John Billeci. Linda
works in the kitchen and manages personnel. John focuses on the financial issues. We are
looking for a restaurant space approximately 2,000 - 2,500 sq. ft. in Long Branch, New
Jersey. We will open Gabri's in March 2020.
We are personally committing Rs.60,000 of capital, plus a Rs.200,000 SBA 7(A) loan
guaranty and seeking an additional Rs.125,000 from investors to start up the company.
Our start-up costs come to Rs.385,000 which is mostly expensed equipment, furniture,
painting, reconstruction, rent, start-up labor, liquor license, six months operating cash, and
legal and consulting costs associated with opening our restaurant. These are the start-up
requirements to the best of our knowledge and experience in the industry.
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Table: Start-up
Start-up
Requirements
Start-up Expenses
Legal Rs.5,000
Stationery & Sign Rs.5,000
Office Supplies (Computer, Fax, Printer) Rs.5,000
Uniforms Rs.2,000
Insurance Rs.2,000
Rent & Security Deposit Rs.18,000
Outdoor Patio & Garden Setting Rs.10,000
Liquor License Rs.75,000
Furniture Rs.40,000
Cash Register/Software Rs.10,000
Bathrooms Repair (Materials/Labor) Rs.15,000
Windows Repair (Materials/Labor) Rs.5,000
Floor & Wall Coverings (Materials/Labor) Rs.20,000
Paint Rs.4,000
Lighting & Lamps (Materials/Labor) Rs.12,000
Phone & Gas Deposit Rs.1,000
Food & Liquor Rs.30,000
Kitchen Supplies Rs.30,000
Music/Stereo/TV Rs.4,000
Cleaning Rs.1,000
High Chair & Booster Seat Rs.200
Advertising & Website Rs.5,800
Total Start-up Expenses Rs.300,000
Start-up Assets
Cash Required Rs.85,000
Other Current Assets Rs.0
Long-term Assets Rs.0
Total Assets Rs.85,000
Total Requirements Rs.385,000
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Table: Start-up Funding
Start-up Funding
Start-up Expenses to Fund Rs.300,000
Start-up Assets to Fund Rs.85,000
Total Funding Required Rs.385,000
Assets
Non-cash Assets from Start-up Rs.0
Cash Requirements from Start-up Rs.85,000
Additional Cash Raised Rs.0
Cash Balance on Starting Date Rs.85,000
Total Assets Rs.85,000
Liabilities and Capital
Liabilities
Current Borrowing Rs.0
Long-term Liabilities Rs.200,000
Accounts Payable (Outstanding Bills) Rs.0
Other Current Liabilities (interest-free) Rs.0
Total Liabilities Rs.200,000
Capital
Planned Investment
John & Linda Rs.60,000
Investor 2 Rs.25,000
Additional Investment Requirement Rs.0
Total Planned Investment Rs.185,000
Loss at Start-up (Start-up Expenses) (Rs.300,000)

Total Capital (Rs.115,000)
Total Capital and Liabilities Rs.85,000
Total Funding Rs.385,000
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Chart: Start-up
Start-up
Rs.300,000
Rs 270,000
Rs 240,000
Rs 210,000
$180,000
Rs 150,000
Rs 120,000
Rs 90,000
Rs 60,000
Rs 30,000
$0
Expenses Assets Investment Loans
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Products
Gabri's Lounge & Restaurant will be unique to the Long Branch area. International creative
food, and a style of service that will make everyone feel welcome and special. Our food
products will be of the finest quality and prepared with sensitivity and care. We will 'go all
the way' to satisfy our guests. We will change our menu every 3-4 months, but we'll keep
'your favorite.' Portions will be modestly sized with an attractive presentation.
Our wine list will be modest in size and primarily focused on wines from California, France,
New Zealand and Argentina. Approximately 25% will be exclusively available by the glass
and the remaining labels will be available by the bottle. We will also feature a moderate
international beer selection on tap and in bottles. The comfortable softly-lit bar features a
comprehensive selection of the finest Vodkas, homemade Aquavits and single malt Scotches.
During the busy summer months customers can also sit outside on our patio and we will offer
a special summer menu, featuring lighter fare, exotic drinks, as well as non-alcoholic
offerings. The patio and garden setting will be a fun and casual atmosphere for the summer
crowd.
The kitchen staff will have the best in culinary education and work experience. Our creative
talents will compliment one another. The lounge and restaurant staff will offer the finest
service in a cozy atmosphere and offer customers an extraordinarily successful evening.
Pricing and Profitability
We anticipate our total sales allocation to be 85% restaurant sales and 15% catering sales.
The combined cost of sales will be 33% producing a gross profit of 67% on total sales.
Prices will be competitive with other upscale restaurants in the area. However, it is the
strategy of Gabri's Lounge & Restaurant to give a perception of higher value than its
competitors, through its food, service and entertainment.
Market Analysis Summary

Gabri's focuses on local and tourist restaurant seekers. People that have a desire for good
food and a fascinating atmosphere.
Long Branch is located 50 miles south of New York City and 75 miles north of Atlantic
City on the 'Jersey shore.' The city of Long Branch is in the process of revitalizing. In 2020,
the city will be developing a new look and will be attracting a larger community of affluent
residents.
Long Branch tomorrow:
The ocean front district includes five sectors which are identified as:
1. Pier/Village Center (mixed commercial, entertainment & residential),

2. Beach Front North (residential & entertainment),
3. Beach Front South (residential),
4. Hotel Campus (office & hotel) and
5. Broadway Gateway (mixed commercial).
The boundaries for Pier Village are Melrose Terrace to Laird Street, and from Ocean Avenue
to Ocean Boulevard. The developer has broken ground to build 420 residential units,
including a two-tier garage, 100,000 sq. ft. of commercial space, beach cabanas and a
restoration of the boardwalk.
Beach Front North is located above the Hotel Campus and just south of Seven Presidents
Park. It will have 350 residential units, 1,100 parking spaces, and a bike path over an area of
25 acres. This project, along with Pier Village, will change the face of the city's ocean front
for the next hundred years and provide a major economic boost to the city of Long Branch.
The influx of permanent residents will provide the city with a legitimate year-round
economy. One to three-bedroom rentals with 850 to 1,200 sq. ft.. will range from Rs.1,000 to
Rs.2,500 a month. The condominiums will range in size from 1,000 to 2,000 sq. ft. and in
price from Rs.200,000 to Rs.400,000; the townhouses, with 1,500 to 2,500 sq. ft., will cost
Rs.225,000, to more than Rs.500,000.
The new, 600-foot pier offers ferry service to Manhattan, New York City. The hotel facility
now hosts 60,000 guests a year and is planning to add a tower with 250 more rooms.
As the city of Long Branch is re-developing, we can see that a fine dining establishment like
Gabri's is needed here. The city will have much to offer and the people that it draws expect a
place where they will get the best of everything. Gabri's Lounge and Restaurant will offer a
new fine dining concept to the area. The elegant atmosphere, our excellent food and our
friendly staff will stand out and make a name in Long Branch and Monmouth County. We
will succeed by giving people a combination of excellent and interesting food in an
environment that attracts successful people that want to get a little bit more out of life than
just the ordinary!
Market Segmentation
Gabri's Lounge & Restaurant intends to cater to a wide group of people. We want everyone to
feel welcome and relaxed in a cozy atmosphere with a wide and varied menu. It is our goal to
have "something for everyone" everyday on our menu. In looking at our market analysis, we
have defined the following groups as targeted segments.
The Business Man: They work hard all day and often stay overnight in a strange city. He
needs a competent establishment that helps impress his clients and prospects. Afterward, they
want to relax and use the money they are making. They are the people that spend the most on
drinks, food and tips.
Happy Couples: The restaurant will have an intimate, romantic, sophisticated atmosphere that
encourages people to bring dates and to have couples arrive. Gabri's wants to be a search
place where people meet each other and develop a network. These young couples are
generally very successful but balanced and won't be spending as much on drinks.
The Family: The perfect place for a family dinner. Families will come for the accommodative
menu and friendly service. The excellent value in their meals will keep Gabri's in favor with
the parents.
High-end Singles: We will attract them with our decor and layout. Our international menu,
striking artwork, wine tasting evenings and events, excellent service and engaging clientele
will confirm the feeling of being in "the coolest place" in Monmouth County.
Tourists: Long Branch is a city that attracts many vacationers during the summer months of
May through September. Gabri's will be a destination with its attractive atmosphere,
international menu, and outdoor patio.
Chart: Market Analysis (Pie)

Table: Market Analysis
Market Analysis
Year 1 Year 2 Year 3 Year 4 Year 5
Potential Growth CAGR
Customers
Business Man 17% 14,280 16,708 19,548 22,871 26,759 17.00%
Happy Couples 14% 8,925 10,175 11,600 13,224 15,075 14.00%
Tourists 15% 3,570 4,106 4,722 5,430 6,245 15.00%
The Family 13% 5,355 6,051 6,838 7,727 8,732 13.00%
High-end Singles 12% 3,570 3,998 4,478 5,015 5,617 12.00%
Total 14.99% 35,700 41,038 47,186 54,267 62,428 14.99%
automatically.
Target Market Segment Strategy

Gabri's Lounge & Restaurant will focus on attracting a wide and diverse clientele ages 25-60
with an annual income of at least Rs.30,000.
We want the business man, happy couples, high-end singles, families, tourists with money,
wealthy image seekers and compulsive spenders. We focus on these specific groups because
these are the types of people who frequent other restaurants and bars in the area. They are the
ones that are willing to spend their money on good dining and service at a value price. We
generally know the characteristics of our clientele with the available demographics.
Our geographics include people from the local Long Branch area, restaurant patrons
from neighboring cities, and tourists from other cities and states. The characteristics of our
clientele will be people who are creative, entertaining and sophisticated diners.
Competition and Buying Patterns
Our biggest competition is the town next to Long Branch, called Red Bank which has a large
selection of restaurants. Currently, many people who live in Long Branch drive seven miles
to Red Bank to dine out. With the redevelopment in Long Branch and with Gabri's Lounge &
Restaurant, we will convince these people to stay in Long Branch and eat at our restaurant.
There are three restaurants in Long Branch that are similar to Gabri's. These are also the three
most popular places in Long Branch. Each of these restaurants will be important to us. We
feel the clientele they have is the class of clientele that Gabri's will appeal to.
1. The first place is an 80 seat restaurant, open six days a week and serves lunch and
dinner located uptown on Broadway. It is very busy for lunch as well as at dinner
time. Their price range is Rs.7-Rs.15 for lunch and Rs.12-Rs.29 for dinner entrees.
2. The second is an upscale lounge/food bar with a small menu. It is located in the West
End district two blocks away from the ocean. They are only open for dinner. The
small items on there menu range from Rs.8-Rs.15 and a mixed drink is Rs.8-Rs.10.
3. The third place is an upscale Contemporary American restaurant at the Ocean. They
are open seven days a week, dinner for two without wine averages Rs.100.
Everyone that sells prepared meals is our competition though because we all compete for the
same home meal replacement dollar. However, there are two segments of the restaurant
industry that are our main competition: the casual dining restaurant concept and the fine
dining value restaurant. If the value of the food and price and service is better at a fine dining
restaurant than a casual restaurant, where will is a customer more likely to go?
The key is to deliver the best food at the best price with the highest level of service. This is
the very definition of value. This concept is at the heart of Gabri's Restaurant & Lounge.
Strategy and Implementation Summary
Our strategy is simple, we intend to succeed by giving people a combination of excellent and
interesting food in an environment that appeals to a wide and varied group of successful
people. We will focus on maintaining quality and establishing a strong identity in our
community. Our main focus in marketing will be to increase customer awareness in the
surrounding communities. We will direct all of our tactics and programs toward the goal of
explaining who we are and what we do. We will keep our standards high and execute the
concept so that word-of-mouth will be our main marketing force.
We will create an appealing and entertaining environment with unbeatable quality at an

exceptional price. An exciting and friendly restaurant, we will be the talk of the town.
Therefore, the execution of our concept is the most critical element of our plan. All menu
items are moderately priced for the area. While we are not striving to be the lowest-priced
restaurant, we are aiming to be the value leader.
Competitive Edge
Our competitive edge is the menu, the chef, the environment, the management, the service
and our friendly place! We will have an international menu and our food will be made with
the freshest ingredients and produce available. The chef has an excellent taste for what fine
dining is and requires. Our environment is elegant and comfortable and our decor is warm
and relaxing. Great service is very important to us. The management and servers will handle
every detail to make customer's special evening even more special! All this and our great
atmosphere will make customers want to come back again and again!
Marketing Strategy
The total population in New Jersey is 8,414,350 people.
615,301 people live in Monmouth County, 50% between 25-55 years old. That is the age
group that dines out two to three times a week and spends an average Rs.795 a month on
food and drinks.
There are 224,447 households in Monmouth County and an average 2.7 persons per
household. The median family income in Monmouth County averages, Rs.64,271/year. There
are 636 registered businesses in Long Branch with 7,885 employees.
We mention that there are over 200,000 Scandinavians living in New Jersey and most of
them live within 30 miles of Long Branch. We will be serving some Swedish cuisine as there
is no Scandinavian restaurant in New Jersey.
Our primary customer base is from Long Branch, West Long Branch, Monmouth Beach,
Rumson, Little Silver, Middletown, Red Bank, Shrewsbury, Deal, Eatontown,
Freehold, Oceanport, Allenhurst, & Asbury Park.
City Population Median Family Income

Long Branch 31,340 Rs.38,651
West Long Branch 7,690 Rs.71,852
Monmouth Beach 3,595 Rs.80,484
Rumson 7,137 Rs.120,865
Middletown 66,237 Rs.75,566
Little Silver 6,170 Rs.94,094
Red Bank 11,844 Rs.47,282
Asbury Park 16,930 Rs.23,081
Eatontown 14,008 Rs.53,833
Freehold 31,537 Rs.48,654
Shrewsbury 1,098 Rs.86,911
Deal 1179 Rs.58,472
Oceanport 6,146 Rs.71,458
Allenhurst 759 Rs.85,000
Marketing Program
We will employ three different marketing tactics to increase customer awareness of Gabri's
Lounge & Restaurant. Our most important tactic will be word-of-mouth/in-store marketing.
This will be by far the cheapest and most effective of our marketing programs.
Word-of-mouth/In-store Marketing
 V.I.P. Party - We will host a V.I.P. Dinner before the 'Grand Opening.' This will
serve the dual purpose of training our staff and introducing ourselves to the
community. The list of individuals we will invite comes from the Chamber of
Commerce.
 Grand Opening celebration.
 Once a month invite a new local artist to show their work in the lounge.
 "Restaurant Night" - Every Monday night we will have a special evening for
restaurant people. A perfect night for the local area's restaurant owners and staff to get
together on a night off!
 Valentine's Day.
 Easter dinner.
 Swedish Midsummer party.
 Fourth of July celebration.
 Labor Day weekend party.
 Wine tasting dinner.
 Swedish Smörgåsbord.
 New Years Eve party.
 Special ethnic food nights.
 Memorial Day.
Local Store Marketing

 Make a brochure for the large hotels and popular bed & breakfast establishments in
town to provide to their guests, containing interior pictures of our restaurant, menus
and prices.
 There are several nursing homes in the city of Long Branch. We will approach them
to sponsor meals for the elderly. This will offer us higher visibility to a group that
may not be as mobile and we'll be contributing to the community in a material way.
Word-of-mouth referral is very powerful and particularly amongst the elderly to both
their peers and their extended families.
Local Media
 Newspaper campaign - Placing several large ads throughout the month to deliver our
concept to local area.
 Direct mail piece - Containing interior pictures of our restaurant, our menu, "Theme
Nights," catering and an explanation of our concept.
 Website
Target marketing to businesses for regular business lunch and dinner entertaining.
Sales Strategy
Our sales plan is to establish and maintain position with our local customers. The strategy is
to build more customers in order to increase revenue. Sales in our business is client service. It
is repeat business. We will focus on making all our customers happy with our food, service
and entertainment options.
Our strategy in the restaurant is to have an experienced staff that know the food, wine and
liquor. We will train every new employee so they will fit in with Gabri's concept, which is
"Wonderful food, reasonably-priced wine and knowledgeable service in an outstanding
atmosphere."
Sales Forecast
The following table and charts show sales projections for our first twelve months. Monthly
restaurant gross sales are to average Rs.68,186. That is 30 people for lunch spending
approximately Rs.15 per person, and for dinner approximately 50 people spending an
average Rs.25 per person. Catering will average Rs.10,471/month or three
parties of Rs.3,490 each. Our total cost of goods sold is capped at 33% of total sales. We
expect sales to increase 15% after Year 1. See Income Statement in the appendix
for restaurant and catering sales assumptions.
Chart: Sales Monthly
Sales Monthly
Rs.120,000
Rs.100,000
Rs.80,000 Food & Liquor
Rs.60,000 Catering
Other
Rs.40,000
Rs.20,000
$0
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M M M
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Sales Forecast
Year 1 Year 2 Year 3
Sales
Food & Liquor Rs.818,230 Rs.940,965 Rs.1,082,110
Catering Rs.125,652 Rs.144,500 Rs.166,175
Other Rs.0 Rs.0 Rs.0
Total Sales Rs.943,882 Rs.1,085,465 Rs.1,248,285
Direct Cost of Sales Year 1 Year 2 Year 3

Food & Liquor Rs.270,016 Rs.310,518 Rs.357,096
Catering Rs.41,465 Rs.47,685 Rs.54,838
Subtotal Direct Cost of Sales Rs.311,481 Rs.358,203 Rs.411,934
ilestones
The accompanying table lists important program milestones, with dates and managers in
charge, and budgets for each. The milestone schedule indicates our emphasis on planning for
implementation.
What the table doesn't show is the commitment behind it. Our business plan includes
complete provisions for plan-vs.-actual analysis, and we will hold monthly follow-up
meetings to discuss the variance and course corrections.
Chart: Milestones
Table: Milestones
Milestones
Milestone Start Date End Date Budget Manager Department

Painting/Reconstruction Wayne
10/1/2019 2/1/2020 Rs.80,000 Architect/Contractor
of Restaurant Holmes
Lighting & Lamps 1/1/2020 2/1/2020 Rs.12,000 John Manager
Office Furnitures &
1/20/2020 1/30/2020 Rs.5,000 Linda/John Owners
Supplies
Furniture for Restaurant
2/1/2020 2/15/2020 Rs.40,000 Linda/John Owners
& Lounge
Decorations and Cash
2/1/2020 2/20/2020 Rs.15,000 Linda/Andrea Owner
Register
Production and
1/1/2020 2/1/2020 Rs.2,000 Linda Linda
Completion of Menus
Buy Kitchen Supplies 1/15/2020 2/15/2020 Rs.60,000 Linda Kitchen/Linda
Open Gabri's 3/1/2020 3/1/2020 Rs.0 Linda/John Owners
VIP Party 3/1/2020 3/1/2020 Rs.2,000 Linda/John Owners

VIP Party 3/2/2020 3/2/2020 Rs.2,000 Linda/John Owners
Upgrade Mailer 3/1/2020 3/15/2020 Rs.0 Andrea Marketing
Advertising 2/1/2020 2/15/2020 Rs.1,500 Andrea Marketing

Advertising 5/1/2020 5/15/2020 Rs.400 Andrea Marketing


Direct Mail 2/1/2020 2/15/2020 Rs.1,000 Andrea Marketing
Business Plan Review 2/1/2020 2/3/2020 Rs.0 Linda Owner

Website 1/1/2020 2/15/2020 Rs.3,500 John Manager
Corporate Brochure 1/1/2020 2/15/2020 Rs.1,500 Linda Dorup Friend

Brochure 8/1/2020 8/1/2020 Rs.1,000 Linda Dorup Friend
New Catering Accounts
3/1/2020 5/1/2020 Rs.250 Linda Owner
(5)
New Catering Accounts
9/1/2020 11/1/2020 Rs.250 Linda Owner
(5)
Wine Class for all
2/20/2020 2/25/2020 Rs.1,000 John Wine Distributor
Employees
Employee Training 2/20/2020 2/25/2020 Rs.1,000 Linda/Andrea Owner/Manager
Swedish Midsummer 6/20/2020 6/20/2020 Rs.300 Linda Owner

Direct Mail 8/1/2020 8/15/2020 Rs.400 Andrea Marketing
Direct Mail 11/1/2020 11/15/2020 Rs.400 Andrea Marketing

Swedish Christmas
12/14/2020 12/14/2020 Rs.200 Linda Owner
Introduction
Upgrade Mailer 5/1/2020 5/5/2020 Rs.10,000 Andrea Marketing
Totals Rs.241,900
Web Plan Summary

Gabri's Lounge & Restaurant and 'Leave it to Linda Catering' will have a combined website.
It will be the virtual business card and portfolio for the company, simple, classy and well
designed. Our site will offer our menus, prices, reviews and happenings at Gabri's. We will
also have a monthly newsletter about what did happen at Gabri's to get new customers
interested in our restaurant.
You will also be able to send us an E-mail when you want to make reservations at our
restaurant or to book 'Leave it to Linda Catering.' Fast, easy and convenient!
Management Summary
Linda Andersson will manage Gabri's Lounge & Restaurant. She will also function as head
chef.
John Billeci will take care of all financial issues including bookkeeping.
Andrea Dorman Phox is the front manager and our marketing director. She will take care of
ordering for service and managing the wait-staff. She will also take care of marketing and
advertising.
Linda Andersson - Owner/Executive Chef

Linda Andersson has 15 years of experience in the food and hospitality industry, receiving
her culinary training at several leading restaurants in her native Sweden.
In 1992 she moved to Los Angeles, California to pursue a personal chef career. She worked
for over a year for a family and catered all their personal and business events.
From there she went to work for Deluxe Motion Picture Catering in Los Angeles. Working
on about 20 motion picture projects, traveling for months at a time, planning and preparing
meals for hundreds of people, cooking for demanding celebrities such as Denzel Washington,
Meg Ryan, Matt Damon, Adam Sandler, Damon Wayans, Cameron Diaz, Tom Cruise, Kevin
Spacey, James Cameron, Steven Spielberg...just to mention a few.
After five years, she left to pursue her own business, Leave it to Linda Catering. In between
jobs she worked in at Rive Gauche; a French fine dining restaurant as the restaurant/catering
manager.
In 2001 she moved to New York and while setting up her company she worked at Ulrika's (a
Swedish restaurant in Manhattan) as the general manager. Linda handled many
duties including food and liquor ordering, inventory, bills, operating the dining room and bar,
scheduling, hiring and terminating employees.
She is now cooking enormous numbers of dinners for many private homes and businesses in
Los Angeles, New Jersey, and New York.
John Billeci - Managing Partner/Financial Supervisor
Mr. Billeci's experience in catering and restaurants began in the mid-80's providing
hospitality and catering services to rock bands performing in Syracuse, NY. Serving world
class acts such as Stevie Ray Vaughn, George Thorogood, and Peter Gabriel, among many
others, through the Party Source Catering Co.
After little over a year, he left to pursue a career in motion picture production. Satisfying a
strong visual sensibility he entered the lighting department assisting in projects over the past
12 years initially with a lighting services company and eventually as a union member in
IATSE 52.
During this time he has operated both as an employee and as an independent contractor. This
has provided experience in issues of small business taxation, bookkeeping, lease
arrangements, inventory management, personnel management, property ownership, margins,
re-selling and a myriad of other situations pertaining to the small businessman.
Since 2000, Mr. Billeci has also started a financial planning business encompassing
securities and insurance products. Honesty and integrity, with customer oriented advice have
produced a growing asset base in wildly volatile markets in some of the most challenging and
historic times.
In all these endeavors, the key issue has always been service. Meeting and exceeding
expectations has consistently been the standard Mr. Billeci has achieved and brings to Gabri's
Lounge & Restaurant.
Andrea Dorman Phox - Manager/Marketing Director
Andrea Dorman Phox is an artist who has been working in the Motion Picture Industry as a
camera assistant since 1982. She moved from Park Slope, Brooklyn to Long Branch, New
Jersey in November of 2001.
As a resource, Andrea knows many people in the Monmouth County area and is being
represented by an exciting new and popular gallery in Asbury Park.
Andrea has worked on catering jobs and as a prep chief. Andrea is prepared to work with
Linda in Gabri's as a front manager who will take care of advertising, wait staff and ordering
for service.
Andrea also worked as a union waitperson for many years in Rockefeller Center Cafe while
she was in college and when she attended the Whitney Independent Study Program.
Management Team
Our management team is well compensated. We have a team that has considerable experience
together and shares knowledge in many different fields of business and in life. In Year 2 we
will hire a General Manager to assist Gabri's Lounge & Restaurant to grow even further. The
General Manager will also work to expand Leave it to Linda Catering in New Jersey and
New York. Linda Andersson can then concentrate more on the kitchen and take her restaurant
to yet a higher level.
Personnel Plan
We believe the personnel plan is in good proportion to the size of the restaurant and projected
revenues. The staff will include 13 full-time employees and seven part-time employees, who
will work a total of 754 manhours per week and generate an average weekly gross payroll of
Rs.4,929 for the first year in business. The estimated gross annual payroll of Rs.236,592 is
22% of total sales.
Kitchen:
Chef Linda Andersson will be assisted by:
 Sous chef with considerable experience in different restaurants (1).

 Cooks that work directly with Linda or the sous chef (2).
 Prep cooks/dishwasher (2).
 People cleaning the restaurant (2).
In front of the house:

John Billeci will take care of the financial issues including bookkeeping and work in 'front of
the house'.
Andrea Dorman will be our Front Manager. She will take care of advertising, wait staff and
ordering for service.
 To help Andrea she will have servers that will work as ‘captains' (these people have
experience in managing, waiting tables and bartending) and take care of service and
make sure the restaurant is in excellent shape (2).
 Servers that work part time (4).
 Full-time bartender (1).
 Full-time busboys (2).
 Part-time busboy (1).
Table: Personnel
Personnel Plan
General Manager Rs.0 Rs.36,000 Rs.36,000
Front Manager Rs.20,160 Rs.26,880 Rs.26,880
Captain 1 Rs.6,216 Rs.6,216 Rs.6,216
Captain 2 Rs.6,384 Rs.6,384 Rs.6,384
Waitperson Rs.5,040 Rs.5,040 Rs.5,040
Wait/Barperson Rs.6,840 Rs.6,840 Rs.6,840
Bartender Rs.10,800 Rs.10,800 Rs.10,800
Busboy 1 Rs.7,920 Rs.7,920 Rs.7,920
Busboy 2 Rs.10,560 Rs.10,560 Rs.10,560
Busboy 3 Rs.6,000 Rs.6,000 Rs.6,000
Head Chef Linda Rs.32,400 Rs.32,400 Rs.32,400
Sous Chef Rs.32,400 Rs.32,400 Rs.32,400
Cook 1 Rs.23,040 Rs.23,040 Rs.23,040
Cook 2 Rs.17,760 Rs.17,760 Rs.17,760
Prep Cook/Dishwasher Rs.11,088 Rs.11,088 Rs.11,088
Prep/Dishwasher/Cleaning Rs.11,760 Rs.11,760 Rs.11,760
Dishwasher Rs.8,400 Rs.8,400 Rs.8,400
Cleaning/Dishwasher Rs.11,760 Rs.11,760 Rs.11,760
Additional Cook Rs.0 Rs.9,600 Rs.9,600
Additional Dishwasher Rs.0 Rs.8,400 Rs.8,400
Additional Waitperson Rs.0 Rs.4,200 Rs.4,200
Additional Busboy Rs.0 Rs.0 Rs.6,000
Total People 20 24 25
Total Payroll Rs.236,592 Rs.301,512 Rs.307,512
automatically.
Financial Plan
Rs.385,000 of funding is needed over the next year for renovations, furniture, kitchen
equipment, liquor license, food & restaurant supplies, legal fees, working capital, marketing
and personnel.
Important Assumptions
The financial plan depends on important assumptions, most of which are shown in the
following table as annual figures. The key underlying assumptions are:
 We assume a slow-growth economy, without major recession.

 We assume that there are no unforseen changes in the expectancy in the popularity of
our restaurant.
 We assume access to investments and financing are sufficient to maintain and fulfill
our financial plan as shown in the tables.
General Assumptions
Plan Month 1 2 3
Current Interest Rate 0.00% 0.00% 0.00%
Long-term Interest Rate 7.00% 7.00% 7.00%
Tax Rate 34.58% 35.00% 34.58%
Other 0 0 0
Projected Cash Flow

The cash flow depends on assumptions for inventory turnover, payment days, and accounts
receivable management. Our projected same-day collection is critical, and is reasonable and
customary in the restaurant industry. We do not expect to need significant additional support
even when we reach the less profitable months, as they are expected.
Month-by-month assumptions for projected cash flow are included in the appendix.
Chart: Cash
Cash
Rs. 280,000
Rs. 240,000
Rs. 200,000
Rs. 160,000
Net Cash Flow
Rs. 120,000
Cash Balance
Rs. 80,000
Rs. 40,000
$0
(Rs. 40,000)
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Table: Cash Flow
Pro Forma Cash Flow

Cash Received
Cash from Operations
Cash Sales Rs.943,882 Rs.1,085,465 Rs.1,248,285
Subtotal Cash from Operations Rs.943,882 Rs.1,085,465 Rs.1,248,285
Additional Cash Received

Sales Tax, VAT, HST/GST Received Rs.0 Rs.0 Rs.0
New Current Borrowing Rs.0 Rs.0 Rs.0
New Other Liabilities (interest-free) Rs.0 Rs.0 Rs.0
New Long-term Liabilities Rs.0 Rs.0 Rs.0
Sales of Other Current Assets Rs.0 Rs.0 Rs.0
Sales of Long-term Assets Rs.0 Rs.0 Rs.0
New Investment Received Rs.0 Rs.0 Rs.0
Subtotal Cash Received Rs.943,882 Rs.1,085,465 Rs.1,248,285
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations

Cash Spending Rs.236,592 Rs.301,512 Rs.307,512
Bill Payments Rs.524,954 Rs.592,064 Rs.712,965
Subtotal Spent on Operations Rs.761,546 Rs.893,576 Rs.1,020,477
Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out Rs.0 Rs.0 Rs.0
Principal Repayment of Current Borrowing Rs.0 Rs.0 Rs.0
Other Liabilities Principal Repayment Rs.0 Rs.0 Rs.0
Long-term Liabilities Principal Repayment Rs.22,950 Rs.24,607 Rs.26,388
Purchase Other Current Assets Rs.0 Rs.0 Rs.0
Purchase Long-term Assets Rs.0 Rs.0 Rs.0
Dividends Rs.22,200 Rs.22,200 Rs.27,750
Subtotal Cash Spent Rs.806,696 Rs.940,383 Rs.1,074,615
Net Cash Flow Rs.137,186 Rs.145,082 Rs.173,670

Cash Balance Rs.222,186 Rs.367,268 Rs.540,938
Break-even Analysis
For our Break-Even Analysis, we assume running costs include our full payroll, rent, and
utilities, and an estimation of other running costs.
Chart: Break-even Analysis
Break-even Analysis
Rs. 30,000
Rs. 20,000
Rs. 10,000
$0
(Rs. 10,000)
(Rs. 20,000)
(Rs. 30,000)
$0 $16,000 $32,000 $48,000 $64,000 $80,000
$8,000 $24,000 $40,000 $56,000 $72,000 $88,000
Table: Break-even Analysis
Break-even Analysis
Monthly Revenue Break-even Rs.46,455
Assumptions:
Average Percent Variable Cost 33%
Estimated Monthly Fixed Cost Rs.31,125
Projected Profit and Loss

The most important assumption in the Projected Profit and Loss statement is the gross
margin. Although it doesn't jump drastically in the first year, over time the restaurant will
develop it's customer base and reputation and the growth will pick up more rapidly towards
the fourth and fifth years of business.
Month-by-month assumptions for profit and loss are included in the appendix.
Chart: Profit Monthly
Profit Monthly
Rs. 32,000
Rs. 28,000
Rs. 24,000
Rs. 20,000
Rs. 16,000
Rs. 12,000
Rs. 8,000
Rs. 4,000
Rs. 0
(Rs. 4,000)
Month 1 Month 3 Month 5 Month 7 Month 9 Month 11

Chart: Profit Yearly
Profit Yearly
Rs. 210,000
Rs. 180,000
Rs. 150,000
Rs. 120,000
Rs. 90,000
Rs. 60,000
Rs. 30,000
Rs. 0
Chart: Gross Margin Monthly
Gross Margin Monthly

Rs. 80,000
Rs. 70,000
Rs. 60,000
Rs. 50,000
Rs. 40,000
Rs. 30,000
Rs. 20,000
Rs. 10,000
Rs. 0
Chart: Gross Margin Yearly
Gross Margin Yearly
Rs. 900,000
Rs. 800,000
Rs. 700,000
Rs. 600,000
Rs. 500,000
Rs. 400,000
Rs. 300,000
Rs. 200,000
Rs. 100,000
Rs. . 0
Pro Forma Profit and Loss

Sales Rs.943,882 Rs.1,085,465 Rs.1,248,285
Direct Cost of Sales Rs.311,481 Rs.358,203 Rs.411,934
Total Cost of Sales Rs.311,481 Rs.358,203 Rs.411,934
Gross Margin Rs.632,401 Rs.727,262 Rs.836,351

Gross Margin % 67.00% 67.00% 67.00%
Expenses
Payroll Rs.236,592 Rs.301,512 Rs.307,512
Sales and Marketing and Other
Rs.55,897 Rs.75,564 Rs.85,291
Expenses
Depreciation Rs.0 Rs.0 Rs.0
Leased equipment Rs.2,004 Rs.2,004 Rs.2,004
Proffesional fees accounting Rs.2,004 Rs.2,400 Rs.3,000
Proffesional fees legal Rs.2,004 Rs.2,400 Rs.3,000
Licences and permits Rs.996 Rs.1,152 Rs.1,320
Office Supplies Rs.2,004 Rs.3,200 Rs.4,800
Postage Rs.996 Rs.2,300 Rs.3,300
Utilities Rs.20,004 Rs.21,996 Rs.22,992
Insurance Rs.15,000 Rs.18,000 Rs.21,600
Rent Rs.36,000 Rs.36,000 Rs.36,000
Payroll Taxes Rs.0 Rs.0 Rs.0
Total Operating Expenses Rs.373,501 Rs.466,528 Rs.490,819
Profit Before Interest and Taxes Rs.258,900 Rs.260,734 Rs.345,532

EBITDA Rs.258,900 Rs.260,734 Rs.345,532
Interest Expense Rs.13,139 Rs.11,532 Rs.9,747
Taxes Incurred Rs.84,637 Rs.87,220 Rs.116,125
Net Profit Rs.161,123 Rs.161,981 Rs.219,659

Net Profit/Sales 17.07% 14.92% 17.60%
automatically.
Projected Balance Sheet
The projected Balance Sheet is quite solid. We do not anticipate difficulty meeting our debt
obligations providing that we achieve our specific goals.
Pro Forma Balance Sheet

Assets
Current Assets
Cash Rs.222,186 Rs.367,268 Rs.540,938
Other Current Assets Rs.0 Rs.0 Rs.0
Total Current Assets Rs.222,186 Rs.367,268 Rs.540,938
Long-term Assets
Long-term Assets Rs.0 Rs.0 Rs.0
Accumulated Depreciation Rs.0 Rs.0 Rs.0
Total Long-term Assets Rs.0 Rs.0 Rs.0
Total Assets Rs.222,186 Rs.367,268 Rs.540,938
Liabilities and Capital Year 1 Year 2 Year 3
Current Liabilities
Accounts Payable Rs.21,213 Rs.51,121 Rs.59,270
Current Borrowing Rs.0 Rs.0 Rs.0
Other Current Liabilities Rs.0 Rs.0 Rs.0
Subtotal Current Liabilities Rs.21,213 Rs.51,121 Rs.59,270
Long-term Liabilities Rs.177,050 Rs.152,443 Rs.126,055

Total Liabilities Rs.198,263 Rs.203,564 Rs.185,325
Paid-in Capital Rs.185,000 Rs.185,000 Rs.185,000

Retained Earnings (Rs.322,200) (Rs.183,277) (Rs.49,046)
Earnings Rs.161,123 Rs.161,981 Rs.219,659
Total Capital Rs.23,923 Rs.163,704 Rs.355,613
Total Liabilities and Capital Rs.222,186 Rs.367,268 Rs.540,938
Net Worth Rs.23,923 Rs.163,704 Rs.355,613
automatically.
Business Ratios
The table below outlines the company's business ratios. The last column represents industry
average business ratios for Specialty Eating Places (SIC 5812).
Table: Ratios
Ratio Analysis
Industry
Profile
Sales Growth n.a. 15.00% 15.00% 0.00%
Percent of Total Assets

Other Current Assets 0.00% 0.00% 0.00% 100.00%
Total Current Assets 100.00% 100.00% 100.00% 100.00%
Long-term Assets 0.00% 0.00% 0.00% 0.00%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 9.55% 13.92% 10.96% 0.00%

Long-term Liabilities 79.69% 41.51% 23.30% 0.00%
Total Liabilities 89.23% 55.43% 34.26% 0.00%
Net Worth 10.77% 44.57% 65.74% 100.00%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 67.00% 67.00% 67.00% 0.00%
Selling, General & Administrative
64.07% 66.34% 63.47% 0.00%
Expenses
Advertising Expenses 1.98% 2.31% 2.05% 0.00%
Profit Before Interest and Taxes 27.43% 24.02% 27.68% 0.00%
Main Ratios
Current 10.47 7.18 9.13 0.00
Quick 10.47 7.18 9.13 0.00
Total Debt to Total Assets 89.23% 55.43% 34.26% 0.00%
Pre-tax Return on Net Worth 1027.28% 152.23% 94.42% 0.00%
Pre-tax Return on Assets 110.61% 67.85% 62.07% 0.00%
Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin 17.07% 14.92% 17.60% n.a
Return on Equity 673.50% 98.95% 61.77% n.a
Activity Ratios
Accounts Payable Turnover 25.75 12.17 12.17 n.a
Payment Days 27 21 28 n.a
Total Asset Turnover 4.25 2.96 2.31 n.a
Debt Ratios
Debt to Net Worth 8.29 1.24 0.52 n.a
Current Liab. to Liab. 0.11 0.25 0.32 n.a
Liquidity Ratios
Net Working Capital Rs.200,973 Rs.316,147 Rs.481,668 n.a
Interest Coverage 19.70 22.61 35.45 n.a
Additional Ratios
Assets to Sales 0.24 0.34 0.43 n.a
Current Debt/Total Assets 10% 14% 11% n.a
Acid Test 10.47 7.18 9.13 n.a
Sales/Net Worth 39.45 6.63 3.51 n.a
Dividend Payout 0.14 0.14 0.13 n.a
automatically.
Exit Strategy
No one attempts a business anticipating failure, however sometimes ventures do not fulfill
their promise.
We at Gabri's are committed to our concept and its viability. In the event that our venture
cannot achieve profitability and retire the encumbrances; we will first attempt to sell the
operation and use the proceeds to clear all outstanding balances. If we are unable to sell the
operation for sufficient proceeds we will forced to default whereby the SBA loan will be in
senior standing. Any further outstanding balances will be borne by the investors on a
weighted percentage basis of the total amounts due in bankruptcy proceedings.
Sample Menus
Lunch
Appetizers and Small Lunches
 Vegetable Dumplings Rs.7 Six steamed Chinese vegetable dumplings served with
two dipping sauces
 Fresh Squid Salad Rs.9 Fresh Squid marinated in garlic, lemons, fresh Italian
parsley and extra virgin olive oil
 Gravlax Rs.9 Served with honey mustard sauce, mixed greens and grilled toastets
 Herring Plate Rs.11 Mustard, Garlic, Tomato, Pickled, Dill & Matje Herring served
with boiled potato, sour cream, chives and red onion
 Swedish Shrimp Salad Rs.11 Served with lettuce, tomato, yellow asparagus, hard
boiled egg in a sweet chill dressing
 Three Crostini's Rs.7 Brushetta, Olive Tapanade and Mushroom & Goat cheese
 Baked Potato Rs.7 Served with Shrimp & Crab Salad or Curry Chicken Salad
 Chicken Wrap Rs.8 Grilled Chicken, carrots, scallion and peanut sauce in a tortilla
wrap
 Joe's Sushi Rolls Rs.11 Today's home made Sushi rolls. Ask your waiter.
 Asian Noodles Rs.8 A cup of Asian noodles , served with fresh edamame and spinach
in a sweet Thai chili dressing
 Tuna Nicoise Ficelles Rs.7 Fresh chunks of tuna, egg slices, tomatoes, red leaf
lettuce and black olives
Soup
 Split Pea Soup Rs.5

 Cucumber and Avocado Soup Rs.6 With tomato & basil salad
 Fish Soup small Rs.7 large Rs.9 With saffron, salmon, fresh mussels, claims and
lobster meat
Salads
 Small Mixed Green Salad Rs.6 With house dressing

 Spinach, mushrooms, red onion, yellow peppers and smoked bacon Rs.9 Served with
a warm mustard - bacon vinaigrette
 Thai Chicken Salad Rs.11 Tomato, green pepper, cucumber, lettuce and white rice in
a spicy sweet Thai dressing
 West Coast Salad Rs.12 Shrimp, crab meat, mussels, green peas, yellow asparagus,
tomatoes, mushrooms, green leaf and iceberg lettuce
 Flank Steak Salad Rs.11 Thin slices of flank steak marinated in an Asian dressing
and served with mesclun salad and fresh mango
 Gravlax Salad Rs.12 Thin slices of gravlax, mesclun salad, cucumber and sweet
mustard dressing
 Vegetarian Salad Rs.11 Spinach, mushrooms, roasted peppers, carrots, eggplant,
squash topped with olives and served warm with a lemon - tomato vinaigrette
Today's Lunch Special Rs.13 Including a small salad and fresh baked bread
 Meat: Red Curry Chicken With Basmati rice and fresh steamed broccoli or
 Fish: Grilled Honey Mustard Salmon With red roasted potatoes or
 Pasta: Linguine with fresh pesto sauce
Today's Business Lunch Rs.19
Appetizer
 Gravlax or
 Prosciutto Salad
Entree
 Short Ribs of Beef Served with mango chutney and mashed sweet potatoes with a
port wine sauce or
 Dill Crusted Cod Served with roasted potatoes, carrots and citrus broth or
 Swedish Meatballs Served with mashed potatoes, lingon berries and pickled
cucumbers
Dessert
 Coconut Rice Pudding With mango sorbet or

 Chocolate Cake With whipped cream and Raspberry sauce
Other Lunch Specialties These menu-items will change every week
 Smoked Salmon Panini Rs.9 With a Swedish Remoulade

 Tuna and Salmon Burger Rs.12 Served on a sourdough roll with Pineapple Chutney
 Seared Halibut with fresh Spring vegetables Rs.15 Served with a Tomato -
Cucumber Feta Salad
 Italian Sausage and Wild Mushroom Risotto Rs.13
 Home made Butternut Squash Ravioli's Rs.13 Served in a white wine sauce with
fresh spinach
 Pan-Roasted Chicken with Cognac-Peppercorn Sauce Rs.15 Served with fresh
broccoli and mashed potatoes
 Spiced Pork Tenderloin with Pineapple-Avocado Salsa Rs.15 Served with black
beans and rice
 Asian Vegetables with Tofu and Coconut milk Rs.13 Fresh sautéed vegetables with
tofu and coconut milk
 Turkey Burger with Chipotle-Chili Tartar Sauce Rs.12 Served on a bun with arugula,
red onion and plum tomatoes
 Smörgårds Plate Rs.13 An assortment of Swedish Delicatesis
Sandwiches
 Shrimp (open face) Rs.7 Swedish Shrimp, tomato, hard boiled egg, cucumber, lemon
aioli and topped with fresh dill, served on white bread
 Meatballs (open face) Rs.7 Swedish Meatballs and pickled beat salad, served on
pumpernickel bread
 Turkey Wrap Rs.6 Fresh sliced honey turkey, green lettuce, roasted peppers, sprouts
and feta cheese wrapped in a tortilla
 Egg Salad & Tuna Salad Rs.6 Two classics!
 Warm Ham and Pineapple Rs.7 Served with cheese, mixed greens and sweet chili
dressing
 Tomato and Mozzarella Rs.6 Served in French Baguette
Hors d'oeuvre Platters A variety of appetizers
 For two people Rs.10

 For four people Rs.20
 For six people Rs.30
 For eight people Rs.40
Ask your waiter for today's selections

Dinner
Appetizers
 Small Mixed Green Salad Rs.6 Served with house dressing

 Herring Plate Rs.11 Mustard, Garlic, Tomato, Pickled, Dill & Matje Herring served
with boiled potato, sour cream, chives and red onion
 Gravlax Rs.9 Served with honey mustard sauce, mixed greens and grilled toastets
 Smörgårds Plate Rs.15 for two people An assortment of Swedish Delicatesis
 Joe's Sushi Rolls Rs.11 Today's home made sushi rolls. Ask your waiter.
 Mushroom Sauté Torte Rs.7 Served warm with goat cheese
 Oysters with spicy jicama salad Rs.11 Six oysters served on the half shell with a
lemon sweet vinaigrette
 Brushetta a la Jacob Rs.7 Chopped tomato, garlic ad fresh basil served on crostini
 Fresh Squid Salad Rs.11 Fresh Squid marinated in garlic, lemons, fresh Italian
parsley and extra virgin olive oil
 Spicy Fresh Tuna Tartar Rs.9 Fresh Tuna rolled in cucumber and topped with a spicy
chili sesame seed dressing
 Chicken Skewers Rs.8 Served with a tropical peanut dipping sauce
 Prosciutto and Avocado Salad Rs.8 Served with Frisee and Arugula Salad in a lemon
vinaigrette
Entrees
Fish
 Fish Soup Rs.9 With saffron, salmon, fresh mussels, claims and lobster meat
 Sea Bass with Cous Cous Risotto Rs.13 Sautéed Sea Bass with cous cous risotto,
green peas and fresh corn
 Roasted Cod with Spinach and Mushrooms Rs.14 Served with red roasted potatoes
 Filet of Mackerel Rs.14 Grilled filet of Mackerel, served with a beet and potato
roulade
 Grilled Atlantic Salmon Rs.14 Served with sautéed onions, leeks, artichokes and
potatoes in a lemon jus
 Shrimp Charmoula Rs.16 Moroccan Shrimp Skewers marinated in an aromatic herb-
and-oil mixture before grilling
 Ahi Tuna with white beans and sundried tomato sauce Rs.15 Seared Ahi Tuna with
white beans and a fresh sundried tomato sauce
 Mussel, Clams and Shrimp with saffron risotto Rs.17 Fresh mussels, clams and
shrimp in a saffron risotto
Pasta
 Linda's Pad Thai Rs.12 Pad Thai noodles, garlic, bean sprouts, red and yellow
peppers, eggs, leeks, peanuts, tofu in a tamarind - fish sauce. Add shrimp: Rs.3 add
chicken: Rs.2
 Angel hair pasta with fresh roma tomatoes, garlic and fresh basil Rs.12 Served in a
light white wine sauce with crushed red peppers
 Vegetarian Lasagna Rs.12
 Home made Butternut Squash Ravioli's Rs.14 Served in a white wine sauce with
fresh spinach and roma tomatoes
Meat
 Swedish Meatballs Rs.13 With mashed potatoes, lingon berries and pickled
cucumbers
 Chicken Thai Rs.13 Sautéed Chicken Breast pieces in a spicy Thai sauce. Served
with jasmine rice.
 Mango Chutney Filet Tenderloin Rs.15 Filet Tenderloins with mango chutney and
steamed broccoli
 Duck Breast with orange, honey and champagne sauce Rs.16 Seared duck breast
with a sweet sizzling champagne sauce. Served with white beans.
 Rosemary and Garlic Lamb Chops Rs.17 Grilled Lamb chops with red roasted
potatoes and red wine sauce
 Pepper Steak Rs.18 Beef Tenderloin with black pepper and cognac sauce. Served
with fried potatoes.
 Tornadoes with Bearnie Sauce and Red Wine Sauce Rs.19 Two beef tornadoes,
bearnie sauce and red wine sauce. Served with a baked potato.
 Barbecue Beef Ribs Rs.15 Served with baked beans and fried potatoes
Vegetarian
 Asian grilled vegetables with tofu and black bean sauce Rs.13 Fresh Asian
vegetables and tofu in a black bean sauce. Add shrimp: Rs.4
 Steamed mixed vegetables with brown rice Rs.11 Steamed and sautéed with brown
rice and soy sauce
 Eggplant Manicotti with ricotta, asiago and spinach filling Rs.12 Sautéed eggplant
rolled and stuffed with ricotta, asiago and fresh spinach
Desserts Rs.6
 Swedish Pancakes Served with Vanilla Ice-cream and fresh berries

 Chocolate Pudding With whipped cream
 Blueberry Cobbler Served with vanilla Ice-cream
 Whole grilled Apples with Vanilla Sauce Warm glazed green apples served with a
cold vanilla sauce
 Rhubarb Compote Served with Coconut Ice-cream
 Caramel-Walnut Torte
 Linda's three layer Chocolate Cake Served with whipped cream and raspberry sauce
 Coconut Rice Pudding With mango sorbet
 Swedish Frozen Cheese Cake Chilled and served with fresh berries
 Sparkling Lemon Cream with Biscotti and fresh berries A chilled sparkling wine and
lemon sorbet drink served with Biscotti and fresh berries
 Fresh Fruit and Berry Salad
 Ice-cream Today's Ice-cream. Ask your waiter.
 Assorted Cookie and Pastry Platters
Appendix
Sales
Forec
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% Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0
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716 716 716 716 716 716 716 716 716 716 716 716
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0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
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Table: Cash Flow
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Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 M

Cash Received
Cash from Operations
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Subtotal Cash from
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Operations
Additional Cash Received

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0.00% Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 R
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New Other Liabilities
Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 R
(interest-free)
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Liabilities
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Assets
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New Investment Received Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 Rs.0 R
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Expenditures from
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Bill Payments Rs.1,695 Rs.50,907 Rs.52,612 Rs.54,481 Rs.68,449 Rs.66,039 Rs.64,154 Rs.30,660 Rs.22,088 R
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Additional Cash Spent

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Net Cash Flow Rs.64,757 Rs.15,534 Rs.16,368 Rs.40,249 Rs.22,520 Rs.24,918 (Rs.34,025) (Rs.17,792) (Rs.1,794) R
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Pro
Forma
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Sheet
Month Month Month

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Rs.85,0 Rs.149, Rs.165, Rs.181, Rs.221, Rs.244, Rs.269, Rs.235, Rs.217, Rs.215, Rs.283, Rs.230, Rs.222,
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00 757 291 659 907 427 345 321 529 734 593 581 186
Other
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Total
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Current
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term
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term 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
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lated
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Liabiliti
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Capital
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es
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s Rs.0
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es
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automatically.
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years of pro forma financials, custom created for your business model.
3. Review
Once the plan is completely written and modeled, you’ll have ample time for a
thorough review and to give us feedback.
4. Design
Our graphic designers will give your plan a polished, professional look that
complements your company's branding.
5. Print (optional)
Once you’re 100% happy with your plan, you can have it professionally printed.
You'll receive two professional-grade, full-color plan copies and a CD shipped to your
door.

A Business Plan ON: "Fine Dining Restaurant"

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A Business Plan ON: "Fine Dining Restaurant"

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A BUSINESS PLAN

Towards partial fulfillment of

MASTER OF BUSINESS ADMINISTRATION (MBA)

INSTIUTE MANAGEMENT OF SCIENCES

Table: Sales Forecast

Table: General Assumptions

Table: Profit and Loss

Table: Cash Flow

Table: Balance Sheet

 Keeping food cost under 35% revenue.

Total Requirements Rs.385,000

Liabilities and Capital

Loss at Start-up (Start-up Expenses) (Rs.300,000)

Total Capital and Liabilities Rs.85,000

Total Funding Rs.385,000

1. Transparency and Empowerment

2. Explore 25+ Lenders and Get Impartial Advice

3. You Choose From Competitive Offers

Market Analysis Summary

Long Branch tomorrow:

1. Pier/Village Center (mixed commercial, entertainment & residential),

Chart: Market Analysis (Pie)

Target Market Segment Strategy

We will create an appealing and entertaining environment with unbeatable quality at an

City Population Median Family Income

Local Store Marketing

Rs.80,000 Food & Liquor

Table: Sales Forecast

Direct Cost of Sales Year 1 Year 2 Year 3

Milestone Start Date End Date Budget Manager Department

VIP Party 3/1/2020 3/1/2020 Rs.2,000 Linda/John Owners

Advertising 2/1/2020 2/15/2020 Rs.1,500 Andrea Marketing

Advertising 9/1/2020 9/15/2020 Rs.400 Andrea Marketing

Advertising 12/1/2020 12/5/2020 Rs.400 Andrea Marketing

Business Plan Review 2/1/2020 2/3/2020 Rs.0 Linda Owner

Corporate Brochure 1/1/2020 2/15/2020 Rs.1,500 Linda Dorup Friend

Swedish Midsummer 6/20/2020 6/20/2020 Rs.300 Linda Owner

Direct Mail 11/1/2020 11/15/2020 Rs.400 Andrea Marketing

Web Plan Summary

Linda Andersson - Owner/Executive Chef

John Billeci - Managing Partner/Financial Supervisor

Chef Linda Andersson will be assisted by:

 Sous chef with considerable experience in different restaurants (1).

In front of the house:

Total Payroll Rs.236,592 Rs.301,512 Rs.307,512

 We assume a slow-growth economy, without major recession.

Table: General Assumptions

Projected Cash Flow

Table: Cash Flow

Pro Forma Cash Flow

Additional Cash Received

Expenditures Year 1 Year 2 Year 3

Expenditures from Operations

Additional Cash Spent

Net Cash Flow Rs.137,186 Rs.145,082 Rs.173,670

Table: Break-even Analysis

Monthly Revenue Break-even Rs.46,455

Projected Profit and Loss

Month 1 Month 3 Month 5 Month 7 Month 9 Month 11