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Game-On Investments w/ Accumulated Depreciation, Year 1 Estimated Useful Life (Years) Initial investment Fixed Assets Total Computer Costs Beanbags Stools Chairs Carpet Tables (For Computers + Coffee) Cash Register Refrigerator Consoles (PS4 + Xbox One + WiiU) Controllers (PS4 + Xbox One + WiiU) Video Games (Consoles) Video Games (PC) Televisions (plus Wall Mount) Trademark (Game-On) Front Store Sign Security Cameras Bubble Tea Equipment: Plastic Cup Sealer $ 39,025 $ 400 Residual Value 4 2 5 15 15 15 10 12 5 4 2 5 5 15 12 12 $ 18,025 $ 100 $ 10 $ 1,940 $$ 500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 120 5,440 200 3,040 190 1,549 1,303 555 740 1,995 1,436 60 120 459 $ 180 14 329 Accumulated Depreciation Depreciation $ $ $ $ 5,250 150 22 233 $ $ $ $ #VALUE! 5,250 150 22 233 (F) Means you h #VALUE! footnote 169 footnote 19 footnote 104 footnote 201 121 320 399 227 4 10 34 11 120 $ 56 15 $ $ $ $ $ - 300 70 100 300 50 20 30 20 5 $ 23 $ 23 $ 10 $ 10 $ 3 $ 3 - $ $ Electric Stove Blender $ $ $ $ $ $ $ $ $ 300 $ $ Ice Machine 13 10 $ $ $ $ $ $ $ $ $ $ $ $ $ 11 $ - $ $ $ $ $ $ $ $ $ $ $ 169 19 104 201 121 320 399 227 4 10 34 Licenses Sign Permit $ 15 15 Inspection Certificate $ 296 $ $ 54 395 Indefinite 1 Total Fixed Costs: $ 58,077 - Indefinite Commercial Sign Permit Food License $ $1 $1 $ $ 395 $ 7,721 - $ $ 395 - have footnotes has footnote Game ON Game On Wages Calculation Food & Beverage Calculation Type of Worker Part Time Full Time Manager Pay Hours $11.25 $11.25 $38,000.00 Per Year 1248 2080 $14,040.00 $23,400.00 $38,000.00 Type of Food/Bever Unit Cost Pop Energy Drinks Chips Bubble Tea 0.5 2 1 1 Source: Costco Costco Website Fouad Foun nd Game-On Variable Cost Schedule High Jan $932 $207 $103 Utilities Repairs Credit Card Fees Total Feb March April May June July August September October November December $932 $207 $103 $932 $207 $103 $785 $174 $86 $726 $161 $80 $726 $161 $80 $726 $161 $80 $730 $162 $80 $932 $207 $103 $932 $207 $103 $932 $207 $103 $785 $174 $86 $0 Contribution Margin $19,476 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total $0 $0 $0 $0 $13,417 $19,476 $19,476 $16,391 $15,164 $15,164 $15,164 $15,258 $19,476 $19,476 $19,476 $16,391 $210,387 Feb March April May June July August September October November December Total $687 $153 $76 $687 $153 $76 $556 $124 $61 $517 $115 $57 $517 $115 $57 $517 $115 $57 $517 $115 $57 $687 $153 $76 $687 $153 $76 $687 $153 $76 $556 $124 $61 Game-On Variable Cost Schedule Low Utilities Repairs Credit Card Fees Jan $687 $153 $76 Total Contribution Margin $0 $14,034 $0 $14,034 $0 $14,034 $0 $11,311 $0 $10,527 $0 $10,527 $0 $10,527 $0 $10,521 $0 $14,034 $0 $14,034 $0 $14,034 $0 $0 $0 $0 $9,733 $11,311 $148,927 Game On Cost of Goods Sold High January Feburary Beginning Inventory 0 $350 $3,170 Purchases: $2,820 Cost of Goods Sold Ending Inventory: $350 Game On Cost of Goods Sold Low January Feburary Beginning Inventory0 324 Purchases: 2250 Cost of Goods Sold: 1926 Ending Inventory: 324 March April $700 $3,020 $2,670 $1,050 March 1900 1926 298 June July August September October $179 $400 $321 $242 $163 $2,271 $2,079 $2,000 $2,079 $2,000 $2,079 $2,000 $2,079 $3,000 $2,670 $179 $3,020 $1,400 $2,670 $700 May $1,050 $400 $321 $242 $163 $493 $2,300 April 298 1900 1650 1926 1602 272 May 272 June 320 1400 1467 320 253 July 253 1400 1500 1467 186 August 186 September 219 1400 1467 219 226 1926 226 $2,670 $2,271 $182 1926 280 December 280 1800 $5,024 $21,210 $29,028 $5,206 $1,800 November 1980 Total $653 $653 $823 152 December $823 $3,000 $2,500 $2,670 October 2000 1467 152 November $493 1525 1926 1602 154 Total 154 77 $2,360 $6,600 $17,424 $2,437 Game-On Fixed Cost Schedule Year 1 EXPENSES Cash Expenses (evenly distributed through each year) Advertising Rent $ 31,860.00 $ License Manager's Salary $ 38,000.00 Mall Fee $ 1,770.00 $ Unlimited Internet $ 1,800.00 Office Supplies $ 600.00 $ Wages #REF! Accounts Payable Expenses (1 month delayed payment) Utilities Repairs Phone Total Accounts Payable Expenses Single Payment Expenses Liquor License Bonus Total Single Payment Expenses Non-Cash Expenses Amortization - Fixed Assets Amortization - Franchise Fee Amortization - Liquor License Total Non-Cash Expenses Total Non-Interest Fixed Costs INTEREST Interest Total Fixed Costs Year 2 Year 3 31,860.00 $ 31,860.00 1,770.00 $ 1,770.00 600.00 $ 600.00 Game-On Income Statement Low Sales Projection (65 People) High Sales Projection (87 People) Revenues Operating Revenues Food and Beverages Revenues Net Sales Cost of Goods Sold Beginning Inventory (Food and Drinks) Add:Purchases Ending Inventory (Food and Drinks) Cost of Goods Sold Gross Profits Expenses Wages Rent Utilities Salary Supplies Advertising Repair Insurance Depreciation Internet Telephone Credit Card Fees Total Expenses Net Earning Before Tax: Less:Income Tax Net Earnings After Tax $111,888 $50,456 $155,724 $68,080 $0 $0 $20,705 $77 $0 $0 $20,628 -$20,628 $29,210 $182 $36,563 $33,030 $7,305 $36,563 $33,030 $10,071 $40,000 $300 $9,045 $40,000 $300 $9,045 $1,623 $2,238 $2,400 $7,721 $804 $29,028 -$29,028 $2,400 $7,721 $2,034 $431 $114,457 -$135,085 -$17,561 -$117,524 $1,108 $2,034 $431 $114,757 -$143,785 -$18,692 -$125,093 Supplies Bulbs Rags Cleaning Solvents Mops Pens Notebook Table Cleaner Garbage Can Garbage Bags Total Costs Cost Supplies Expense Ending Supplies 300 82 60 36 30 80 4 50 40 69 13 382 Game-On High Sales Scenario Cash Budget Sheet - Year 1 January Sales Inflows: Hours Collections Food & Beverage Collections Equity Infusion Total Inflows Outflows: Variable Costs Fixed Costs: Wages Manager Salary Advertising and Promotion Insurance Rent Telephone Internet Credit Card Fees Investments: Legal Fees Fixed Assets Inventory Website Development Cash Float Supplies Total Outflows Net Cash Flow Beginning Cash Ending Cash February March April May June July August September October November December Totals $20,718 $20,718 $20,718 $17,436 $16,131 $16,131 $16,131 $16,231 $20,718 $20,718 $20,718 $17,436 $223,804 $14,418 $6,300 $100,000 $120,718 $14,418 $6,300 $0 $20,718 $14,418 $6,300 $0 $20,718 $12,096 $5,340 $0 $17,436 $11,256 $4,875 $0 $16,131 $11,256 $4,875 $0 $16,131 $11,256 $4,875 $0 $16,131 $11,256 $4,975 $0 $16,231 $14,418 $6,300 $0 $20,718 $14,418 $6,300 $0 $20,718 $14,418 $6,300 $0 $20,718 $12,096 $5,340 $0 $17,436 $1,242 $7,045 $200 $2,753 $36 $170 $103 $1,242 $1,242 $1,045 $967 $967 $967 $973 $1,242 $1,242 $1,242 $1,045 $0 $3,047 $0 $3,333 $0 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $3,047 $3,333 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $0 $500 $200 $2,753 $36 $170 $3,047 $3,333 $0 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $200 $2,753 $36 $170 $0 $500 $200 $2,753 $36 $170 $103 $103 $86 $80 $80 $80 $103 $103 $103 $760 $57,317 $3,170 $900 $2,000 $382 $4,070 $116,648 $0 $116,648 $500 $0 $80 $500 $0 $0 $155,724 $68,080 $100,000 $323,804 $13,417 $0 $0 $0 $0 $0 $0 $0 $0 $86 $0 $0 $3,020 $0 $0 $0 $3,020 $0 $0 $0 $1,400 $0 $0 $0 $2,300 $0 $0 $0 $2,000 $0 $0 $0 $2,000 $0 $0 $0 $2,000 $0 $0 $0 $3,000 $0 $0 $0 $3,000 $0 $0 $0 $2,500 $0 $0 $0 $1,800 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $29,210 $900 $0 $0 $3,020 $17,698 $116,648 $134,346 $3,020 $17,698 $134,346 $152,044 $1,400 $16,036 $152,044 $168,080 $2,300 $13,831 $168,080 $181,911 $2,000 $14,131 $181,911 $196,042 $2,000 $14,131 $196,042 $210,173 $2,000 $14,231 $210,173 $224,404 $3,000 $17,718 $224,404 $242,122 $3,000 $17,718 $242,122 $259,840 $2,500 $18,218 $259,840 $278,058 $1,800 $15,636 $278,058 $293,694 $30,110 $293,694 $2,163,668 $2,457,362 Game-On Low Sales Scenario Cash Budget Sheet - Year 1 January Sales March April 15,276 $ 15,276 $ 15,276 $ Inflows: Hours Collections Food & Beverage Collections Equity Infusion Total Inflows 10,416 $ 4,860 100,000 $ 15,276 $ 10,416 $ 4,860 15,276 $ 10,416 $ 8,568 4,860 3,788 15,276 $ Outflows: Variable Costs 916 Fixed Costs: Wages Manager Salary Advertising and Promotion Insurance Rent Telephone Internet Investments: Legal Fees Fixed Assets Inventory Website Development Cash Float Supplies Total Outflows Net Cash Flow Beginning Cash Ending Cash $ February $ 916 15,276 $ $ 8,064 $ 3,430 11,494 $ 8,064 $ 3,430 11,494 $ 8,064 $ 3,430 11,494 $ 8,064 $ 3,430 11,494 $ 10,416 $ 4,860 15,276 $ 10,416 $ 4,860 15,276 $ 10,416 $ 8,568 4,860 3,788 15,276 $ - $ 689 3,047 3,333 3,047 3,333 200 2,753 36 170 200 2,753 36 170 - 1,650 689 3,047 3,333 - 500 200 2,753 36 170 689 916 916 916 3,047 3,333 - 3,047 3,333 500 3,047 3,333 3,047 3,333 3,047 3,333 200 2,753 36 170 200 2,753 36 170 200 2,753 36 170 200 2,753 36 170 - 1,400 689 - - - 1,400 1,500 - - - - - 3,159 12,117 3,159 12,117 52,664 64,781 3,159 (3,159) 64,781 61,622 3,159 8,335 61,622 69,957 3,159 8,335 69,957 78,292 3,159 8,335 78,292 86,627 200 2,753 - 36 170 Totals 12,356 $ 162,344 - 741 9,733 3,047 3,333 - 500 200 200 2,753 2,753 36 36 170 170 - 3,159 3,159 3,159 3,159 8,335 12,117 12,117 12,117 86,627 94,962 47,499 50,340 94,962 47,499 50,340 62,457 3,159 (3,159) 62,457 59,298 38,808 98,824 571,362 630,660 - 1,980 - 1,800 - - 2,400 33,036 432 2,040 - 2,000 - 94,752 42,880 137,632 900 - 1,400 - 52,664 December 15,276 $ 200 2,753 36 170 40,547 November 15,276 $ 4,059 11,217 40,547 October 11,494 $ 900 2,000 382 September 11,494 $ 741 1,900 August 11,494 $ 3,047 3,333 500 1,900 July 11,494 $ - 760 57,317 2,250 June 12,356 $ 916 - 7,045 3,047 - 3,333 200 2,753 36 170 May 1,525 Game-On Cash Budget Sheet - Year 1 March Sales Inflows: Collections Non-Bank Credit Cards Equity Infusion Bank Loan Total Inflows Outflows: Expenses Variable Costs Cash Expenses Interest A/P Expenses Liquor License Bonus Tax Investments Franchise Fee Liquor License Inventory Fixed Assets Loan Repayment Total Outflows Net Cash Flow Beginning Cash Ending Cash April May June July August September October November December January February Totals Game-On Cash Budget Sheet - Year 1 March Sales Inflows: Collections Non-Bank Credit Cards Equity Infusion Bank Loan Total Inflows Outflows: Expenses Variable Costs Cash Expenses Interest A/P Expenses Liquor License Bonus Tax Investments Franchise Fee Liquor License Inventory Fixed Assets Loan Repayment Total Outflows Net Cash Flow Beginning Cash Ending Cash April May June July August September October November December January February Totals Game On Balance Sheet Three-Year Statement of Financial Position Projections Low ASSETS Cash Inventory Fixed Assets Less: Accumulated Amortization (Fixed Assets) Fixtures Less: Accumulated Amortization (Fixtures) Total Fixed Assets Total Assets $ 53,412 77 45,772 6,792 12,305 929 $ LIABILITIES AND EQUITY Wages Payable Salary Payable Tax Payable 3,047 3,333 60 Total Liabilities $ Retained Earnings Intial Capital Total Equity 400 Total Liabilities and Equity High $ 101,588 182 45,772 6,792 12,305 929 50,356 103,845 $ 50,356 152,126 3,047 3,333 6,479 6,440 $ 12,859 43,357 $ 100,000 100,000 $ 100,000 100,000 $ 106,440 $ 112,859 Rosa's Palas Franchise Break-Even Analysis Break-Even Total Fixed Costs Contribution Margin B/E Sales ($) Year 1 Year 2 Year 3 Year 1 Year 2 Year 3 Projected Sales Margin of Safety Cash Break-Even Total Cash Fixed Costs Contribution Margin Cash B/E Sales ($) Projected Sales Margin of Safety Rosa's Palas Franchise Return Analysis Return on Investment Net Income Investments ROI Year 1 Year 2 Year 3 Return on Equity Net Income Equity ROE Year 1 Year 2 Year 3