Haiqal Hariri is a high spirited young man live in Damansara . He owns and runs a restaurant selling authentic Malaysian food on the high street market. The business is successfully selling at the bottom end of the market. Recently, Haiqal has moved up market. In addition to the High Street shop, he has opened a western food cafe in the Taman Tun Dr Ismail area. Now he is thinking about opening a dessert/ café in Damansara Height. He has asked you to consider the future potential of opening the dessert café.

Question:

 As a financial analyst, what financial figures should Mr Haiqal include in his income statement in terms of Revenues & Gains and Expenses & Losses? Also, please provide an assumption on what the figures should be in terms of real world pricing.( For example: Rent, Ingredients & Materials, Staff? Electronic Devices )