Blaze Bar & Restaurant - Sample Restaurant Business Plan

57 Ratio Analysis Year 1 Year 2 Year 3 Year 4 Year 5 Industry Profile Sales Growth 0.00% 142.79% 8.60% 17.49% 9.10% 5.96% Percent of Total Assets Inventory 11.90% 30.67% 18.31% 13.56% 10.52% 4.65% Other Current Assets 0.40% 0.42% 0.23% 0.15% 0.10% 47.21% Total Current Assets 98.01% 97.88% 98.84% 99.27% 99.48% 56.52% Long-term Assets 1.99% 2.12% 1.16% 0.73% 0.52% 43.48% Total Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Current Liabilities 94.83% 17.76% 9.74% 7.22% 5.52% 17.83% Long-term Liabilities 0.00% 0.00% 0.00% 0.00% 0.00% 28.01% Total Liabilities 94.83% 17.76% 9.74% 7.22% 5.52% 45.84% Net Worth 5.17% 82.24% 90.26% 92.78% 94.48% 54.16% Percent of Sales Sales 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Gross Margin 60.00% 60.00% 60.00% 60.00% 60.00% 39.01% Selling, General & Administrative Expenses 58.50% 34.97% 35.40% 33.53% 32.93% 16.57% Advertising Expenses 0.00% 0.00% 0.00% 0.00% 0.00% 3.81% Profit Before Interest and Taxes 2.14% 35.75% 35.14% 37.82% 38.67% 2.98% Main Ratios Current 1.03 5.51 10.15 13.76 18.01 1.43 Quick 0.91 3.78 8.27 11.88 16.10 0.79 Total Debt to Total Assets 94.83% 17.76% 9.74% 7.22% 5.52% 51.27% Pre-tax Return on Net Worth 49.20% 133.33% 71.29% 55.27% 43.07% 5.01% Pre-tax Return on Assets 2.54% 109.65% 64.34% 51.28% 40.69% 10.29% Additional Ratios Year 1 Year 2 Year 3 Year 4 Year 5 Net Profit Margin 1.50% 25.03% 24.60% 26.47% 27.07% n.a Return on Equity 34.44% 93.33% 49.90% 38.69% 30.15% n.a Activity Ratios Inventory Turnover 24.98 5.67 4.16 4.32 4.17 n.a