ROI based on your initial investment of $ 100,000 and assets have no residual value after 6 years
ROI= net cash inflows - depreciation expense/100,000
One Year Budget
4 year budget
Sales Information: Product sells for 4.99 a piece and selling 5000 a month
| Postre's Ice Cream Tacos | | |
| Break - even Analysis | | |
| Assuming: | | |
| | Start-Up Funds | $ 100,000.00 |
| | Must sell # tacos per day | 250 |
| | Open 20 days out of a 30 day month | 5000 |
| | | |
| Fixed Costs: | | |
| | Food Trailer | $ 10,000.00 |
| | Trailer Graphics | 300.00 |
| | Kitchen Equipment | 5,800.00 |
| | Cooking ware | 600.00 |
| | Fire Extinguisher | 80.00 |
| | Prepaid Insurance | 2,500.00 |
| | Rent | 1,250.00 |
| | Permits & License | 3,000.00 |
| | Additional Decor | 550.00 |
| | Cashier System | 530.00 |
| | Management & Accounting | 3,200.00 |
| Total Fixed Cost: | | $ 27,810.00 |
| Fixed Cost per Unit: | | $ 5.56 |
| Variable Costs: | | Regular |
| | Tortillas | $ 400.00 |
| | Ice Cream | 2,250.00 |
| | Toppings | 300.00 |
| | Cinnamon / Spices | 220.00 |
| | Frying OIl | 100.00 |
| | Paper Trays & Napkins | 500.00 |
| | Labor | 4,800.00 |
| | Repairs | 1,000.00 |
| | Utilities | 1,800.00 |
| | Advertising | 3,000.00 |
| Total Variable Cost: | | $ 14,370.00 |
| Variable Cost per Unit: | | $ 2.87 |
| Net Sales Revenue - Variable Costs - Fixed Costs = Target Profit |
| ($4.99 per unit x Units Sold) - ($2.87 per unit x Units Sold) - $27,810 = 0 |
| (($4.99 - 2.87 per unit) x Units Sold) - $27,810 = 0 |
| $2.12 per unit x Units Sold = 0 + $27,810 |
| $2.12 per unit x Units Sold = $27,810 |
| Units Sold = $27,810 / $2.12 |
| Units Sold = ~13,118 units |
Descriptions July September October December Febuary April March Total Descriptions June August November January May $ 100,000.00 $57,820.00 $61,450.00 $65,080.00 $68,710.00 $ 72,340.00 $ 75,970.00 $ 86,860.00 79,600.00 $ 83,230.00 90,490.00 $ 94,120.00 $100,000.00 Beginning Cash Balance Add: Cash Collections 24,950.00 24,950.00 274,450.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 $ 100,000.00 $82,770.00 $ 86,400.00 $90,030.00 $ 93,660.00 $97,290.00 100,920.00 $ 104,550.00 $ 108,180.00 $ 111,810.00 $ 115,440.00 $ 119,070.00 $ 374,450.00 Total Cash Available Less: Expenses Fixed Expenses: $ 17,860.00 Equipment Food trailer fire Extingguishe S 17,860.00 Prepaid Insurance 30,000.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250,00 1,250.00 1,250.00 Rent 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 15,000.00 Permits and Licenses 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 Management & Accountir 38,400.00 Variable Expenses: Food Costrtlias ol) 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 39,240.00 3,270.00 Supplies(tras and napkins) 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500,00 500.00 6,000.00 Labor 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 57,600,00 Repairs 1,000.00 12,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 Utilities 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 21,600.00 1,800.00 1,800.00 1,800.00 1,800.00 Advertising 3,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,000.00 $ 42,180.00 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 $276,700.00 Total Expenses 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 57,820.00 $ 61,450.00 $65,080.00 $ 68,710.00 $ 72,340.00 $ 75,970.00 $79,600.00 $ 83,230.00 $86,860.00 $ 90,490.00 $94,120.00 $97,750.00 $ 97,750.00 Execess (Deficiency) Financing Section: Borrwowing repayments Interest Total Financing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $ 57,820.00 $ 61,450.00 $ 68,710.00 $ 72,340.00 $ 75,970.00 $ 79,600.00 $ 83,230.00 $ 86,860.00 $ 65,080.00 $ 90,490.00 $94,120.00 $ 97,750.00 $ 97,750.00 Ending Cash Balance Descriptions Descriptions Year 1 Year 2 Year 3 Year 4 $ 100,000.00 $ 97,750.00 $ 138,310.00 $ 178,870.00 Beginning Cash Balance Add: Cash Collections 299,400.00 274,450.00 299,400.00 299,400.00 $ 374,450.00 $ 397,150.00 $ 437,710.00 $ 478,270.00 Total Cash Available Less: Expenses Fixed Expenses: $17,860.00 Equipment (Food trailer fire Extir Prepaid Insurance 30,000.00 30,000.00 30,000.00 30,000.00 15,000.00 15,000.00 Rent 15,000.00 15,000.00 Permits and Licenses 36,000.00 36,000.00 36,000.00 36,000.00 38,400.00 38,400.00 Management & Accou 38,400.00 38,400.00 Variable Expenses: $39,240.00 $39,240.00 $ 39,240.00 39,240.00 Food Cost (tortillas-oil) 6,000.00 6,000.00 6,000.00 6,000.00 (trays and napkins) Labor 57,600.00 57,600.00 57,600.00 57,600.00 Repairs 12,000.00 12,000.00 12,000.00 12,000.00 Utilities 21,600.00 21,600.00 21,600.00 21,600.00 Advertising 3,000.00 3,000.00 3,000.00 3,000.00 Total Expenses $276,700.00 $ 258,840.00 $ 258,840.00 $ 258,840.00 Execess (Deficiency) $97,750.00 $ 138,310.00 $ 178,870.00 $ 219,430.00 Financing Section: Borrowing repayments Interest Total Financing 0.00 0.00 0.00 0.00 $97,750.00 $ 138,310.00 $ 178,870.00 $ 219,430.00 Ending Cash Balance Descriptions July September October December Febuary April March Total Descriptions June August November January May $ 100,000.00 $57,820.00 $61,450.00 $65,080.00 $68,710.00 $ 72,340.00 $ 75,970.00 $ 86,860.00 79,600.00 $ 83,230.00 90,490.00 $ 94,120.00 $100,000.00 Beginning Cash Balance Add: Cash Collections 24,950.00 24,950.00 274,450.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 $ 100,000.00 $82,770.00 $ 86,400.00 $90,030.00 $ 93,660.00 $97,290.00 100,920.00 $ 104,550.00 $ 108,180.00 $ 111,810.00 $ 115,440.00 $ 119,070.00 $ 374,450.00 Total Cash Available Less: Expenses Fixed Expenses: $ 17,860.00 Equipment Food trailer fire Extingguishe S 17,860.00 Prepaid Insurance 30,000.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250,00 1,250.00 1,250.00 Rent 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 15,000.00 Permits and Licenses 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 Management & Accountir 38,400.00 Variable Expenses: Food Costrtlias ol) 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 $ 3,270.00 39,240.00 3,270.00 Supplies(tras and napkins) 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500,00 500.00 6,000.00 Labor 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 57,600,00 Repairs 1,000.00 12,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 Utilities 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 21,600.00 1,800.00 1,800.00 1,800.00 1,800.00 Advertising 3,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,000.00 $ 42,180.00 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 $276,700.00 Total Expenses 21,320.00 21,320.00 21,320.00 21,320.00 21,320.00 57,820.00 $ 61,450.00 $65,080.00 $ 68,710.00 $ 72,340.00 $ 75,970.00 $79,600.00 $ 83,230.00 $86,860.00 $ 90,490.00 $94,120.00 $97,750.00 $ 97,750.00 Execess (Deficiency) Financing Section: Borrwowing repayments Interest Total Financing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $ 57,820.00 $ 61,450.00 $ 68,710.00 $ 72,340.00 $ 75,970.00 $ 79,600.00 $ 83,230.00 $ 86,860.00 $ 65,080.00 $ 90,490.00 $94,120.00 $ 97,750.00 $ 97,750.00 Ending Cash Balance Descriptions Descriptions Year 1 Year 2 Year 3 Year 4 $ 100,000.00 $ 97,750.00 $ 138,310.00 $ 178,870.00 Beginning Cash Balance Add: Cash Collections 299,400.00 274,450.00 299,400.00 299,400.00 $ 374,450.00 $ 397,150.00 $ 437,710.00 $ 478,270.00 Total Cash Available Less: Expenses Fixed Expenses: $17,860.00 Equipment (Food trailer fire Extir Prepaid Insurance 30,000.00 30,000.00 30,000.00 30,000.00 15,000.00 15,000.00 Rent 15,000.00 15,000.00 Permits and Licenses 36,000.00 36,000.00 36,000.00 36,000.00 38,400.00 38,400.00 Management & Accou 38,400.00 38,400.00 Variable Expenses: $39,240.00 $39,240.00 $ 39,240.00 39,240.00 Food Cost (tortillas-oil) 6,000.00 6,000.00 6,000.00 6,000.00 (trays and napkins) Labor 57,600.00 57,600.00 57,600.00 57,600.00 Repairs 12,000.00 12,000.00 12,000.00 12,000.00 Utilities 21,600.00 21,600.00 21,600.00 21,600.00 Advertising 3,000.00 3,000.00 3,000.00 3,000.00 Total Expenses $276,700.00 $ 258,840.00 $ 258,840.00 $ 258,840.00 Execess (Deficiency) $97,750.00 $ 138,310.00 $ 178,870.00 $ 219,430.00 Financing Section: Borrowing repayments Interest Total Financing 0.00 0.00 0.00 0.00 $97,750.00 $ 138,310.00 $ 178,870.00 $ 219,430.00 Ending Cash Balance
