Lounge 264 - Nightclub -Sample Restaurant Business Plan

48 © BPLANEXPERTS.COM Ratio Analysis Year 1 Year 2 Year 3 Year 4 Year 5 Industry Profile Sales Growth n.a. 15.00% 15.00% 15.00% 15.00% 5.96% Percent of Total Assets Inventory 1.89% 1.03% 0.74% 0.58% 0.48% 4.65% Other Current Assets 2.17% 1.18% 0.74% 0.51% 0.37% 47.21% Total Current Assets 91.77% 96.92% 98.97% 99.90% 100.37% 56.52% Long-term Assets 8.23% 3.08% 1.03% 0.10% -0.37% 43.48% Total Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Current Liabilities 15.34% 6.48% 4.51% 3.47% 2.83% 17.83% Long-term Liabilities 0.00% 0.00% 0.00% 0.00% 0.00% 28.01% Total Liabilities 15.34% 6.48% 4.51% 3.47% 2.83% 45.84% Net Worth 84.66% 93.52% 95.49% 96.53% 97.17% 54.16% Percent of Sales Sales 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Gross Margin 62.66% 70.23% 71.54% 72.60% 73.43% 39.01% Selling, General & Administrative Expenses 39.32% 38.51% 36.82% 35.43% 34.18% 16.57% Advertising Expenses 1.10% 0.95% 0.83% 0.72% 0.63% 3.81% Profit Before Interest and Taxes 33.34% 45.32% 49.60% 53.09% 56.08% 2.98% Main Ratios Current 5.98 14.97 21.92 28.81 35.51 1.43 Quick 5.86 14.81 21.76 28.65 35.34 0.79 Total Debt to Total Assets 15.34% 6.48% 4.51% 3.47% 2.83% 51.27% Pre-tax Return on Net Worth 93.34% 72.18% 55.53% 46.23% 40.31% 5.01% Pre-tax Return on Assets 79.02% 67.50% 53.03% 44.63% 39.17% 10.29% Additional Ratios Year 1 Year 2 Year 3 Year 4 Year 5 Net Profit Margin 23.34% 31.72% 34.72% 37.17% 39.26% n.a Return on Equity 65.33% 50.52% 38.87% 32.36% 28.22% n.a Activity Ratios Inventory Turnover 41.67 36.12 38.76 38.76 38.76 n.a Accounts Payable Turnover 9.01 12.17 12.17 12.17 12.17 n.a Payment Days 27 34 28 28 28 n.a Total Asset Turnover 2.37 1.49 1.07 0.84 0.70 n.a Debt Ratios Debt to Net Worth 0.18 0.07 0.05 0.04 0.03 n.a Current Liab. to Liab. 1.00 1.00 1.00 1.00 1.00 n.a Liquidity Ratios Net Working Capital $3,528,821 $7,640,540 $12,784,626 $19,089,032 $26,721,351 n.a Interest Coverage 0.00 0.00 0.00 0.00 0.00 n.a Additional Ratios Assets to Sales 0.42 0.67 0.94 1.19 1.43 n.a Current Debt/Total Assets 15% 6% 5% 3% 3% n.a Acid Test 5.86 14.81 21.76 28.65 35.34 n.a Sales/Net Worth 2.80 1.59 1.12 0.87 0.72 n.a Dividend Payout 0.00 0.00 0.00 0.00 0.00 n.a