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Luke and Liam are brothers who have recently decided to open a restaurant in New York City. They have a cousin who is willing to

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Luke and Liam are brothers who have recently decided to open a restaurant in New York City. They have a cousin who is willing to invest $500k into their business. Although Luke and Liam are amazing general managers and have found an incredible Chef, they need assistance in managing the overall finances of the Company. Based on the following data, layout what you would believe is the best scenario for their business from a profitability standpoint. Possible initial investment: $500,000 Investor would like a return of approximately 6% a year (either in interest or preferential dividends) Monthly rent in NYC: $5,000 and increases 2% a year Renovation costs to ready the space for restaurant: $45,000 (assume estimated useful life for GAAP is 5 years) Year 2 and year 3: They plan on upgrading kitchen appliances each year with a budget of $30,000 a year (estimated useful lives of 7 years). Leasing options are available Annual revenues from sales are $2M the first year and grow 5% each year. Annual salary and benefit expense (not including Luke and Liam's invested time) $1M Monthly cost for food, wine, and beer (to build the cellar), utilities $820k Amounts above are before interest, depreciation, and taxes (Luke & Liam need help estimating) In year 4, the Company is sued by a customer for potential food poisoning. The Company believes it is probable that they will lose the suit and settle on estimated fees of $22,000. Tax Rate is 20% . Market interest rate for a small business owner is 7.5% Consider what you have learned regarding debt and equity and the impacts on business financials (installment financing vs. long term financing, leasing vs. purchasing, long term debt vs. capital). Luke and Liam would like to also ensure they "own" a majority of the business and are not in significant debt after 5 years, although having positive EPS to go public would be a significant benefit to the Company. So keep that in mind (as well as the necessity of positive cash flow) when determining how best to balance their books. Based on the above create a 5 year financial statement analysis (I/S, Cash flow, and Bal. Sht), and recommend how the Company may best ensure they have the appropriate capital annually to move forward. If it is determined that the above investment may not be as profitable as expected, how should they handle things to cause the least amount of loss if they exited the business in 5 years. If assumptions are necessary, include those in your analysis (ranges may used). Your deliverable should include an executive snapshot (defined as a 1 page summary of your conclusions). Budgeted financials and assumptions and a 1 page narrative of your overall considerations and recommendations for Luke and Liam

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