Restaurant
Business plan template
A simple template for opening a restaurant in Portugal. The sales are forecasted per meal and the cost of goods are estimated on a percentage basis.
- Forecast: 5 years
- Values in: EUR
Revenues
Products and services
- Meals
Yearly evolution
Costs
Investment
Total investment: 76,400
Investiment distribution per year:
- 2021: 75,900
- 2022: 0
- 2023: 250
- 2024: 0
- 2025: 250
Investiment distribution per item:
- 2021 – Brand design: 2 500
- 2021 – Chairs: 2 100
- 2021 – Tables: 2 250
- 2021 – Dishes -First buy: 250
- 2023 – Dishes – Second buy: 250
- 2025 – Dishes – Third buy: 250
- 2021 – Brand registration: 350
- 2021 – Kitchen utensils : 450
- 2021 – Website: 1 500
- 2021 – Furniture: 6 500
- 2021 – Space refurbishment: 60 000
Financing
- Issued capital: 25,000
- Share premium: 0
- Other equity instruments: 0
- Shareholder’s loans: 0
- Debt: 0
Financials
Income statement
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
| Revenues | 160,600 | 326,018 | 372,272 | 377,856 | 383,524 |
| Operational subsidies | 0 | 0 | 0 | 0 | 0 |
| COGS | 64,240 | 130,407 | 148,909 | 151,142 | 153,409 |
| Overheads | 39,050 | 44,000 | 44,660 | 45,330 | 46,010 |
| Employees | 95,391 | 116,290 | 118,035 | 119,805 | 121,602 |
| Other revenues | 0 | 0 | 0 | 0 | 0 |
| Other costs | 550 | 550 | 550 | 550 | 550 |
| EBITDA | -38,631 | 34,770 | 60,118 | 61,028 | 61,952 |
| Depreciations | 9,238 | 9,418 | 9,418 | 8,468 | 8,468 |
| EBIT | -47,868 | 25,352 | 50,700 | 52,560 | 53,483 |
| Financing costs | 2,063 | 1,955 | 1,634 | 1,313 | 991 |
| EBT | -49,931 | 23,396 | 49,066 | 51,247 | 52,492 |
| Corporate taxes | 0 | 4,913 | 10,304 | 10,762 | 11,023 |
| Net profit | -49,931 | 18,483 | 38,762 | 40,485 | 41,469 |
Balance sheet
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
| Tangible assets | 63,796 | 55,511 | 47,476 | 39,307 | 31,389 |
| Intangible assets | 2,867 | 1,733 | 600 | 300 | 0 |
| Other non-current assets | 0 | 0 | 0 | 0 | 0 |
| Non-current assets | 66,662 | 57,244 | 48,076 | 39,607 | 31,389 |
| Inventories | 880 | 1,786 | 2,040 | 2,070 | 2,101 |
| Clients | 0 | 0 | 0 | 0 | 0 |
| Government receivables | 368 | 0 | 0 | 0 | 0 |
| Other current assets | 0 | 0 | 0 | 0 | 0 |
| Cash | 20,542 | 44,472 | 89,241 | 128,213 | 167,787 |
| Current assets | 21,790 | 46,258 | 91,281 | 130,284 | 169,888 |
| Total assets | 88,452 | 103,502 | 139,357 | 169,891 | 201,277 |
| Issued capital | 55,000 | 55,000 | 55,000 | 55,000 | 55,000 |
| Other equity instruments | 0 | 0 | 0 | 0 | 0 |
| Other equity changes | 0 | 0 | 0 | 0 | 0 |
| Past results | 0 | -49,931 | -31,448 | 7,314 | 47,799 |
| Net profit | -49,931 | 18,483 | 38,762 | 40,485 | 41,469 |
| Total equity | 5,069 | 23,552 | 62,314 | 102,799 | 144,268 |
| Debt | 65,179 | 54,464 | 43,750 | 33,036 | 22,321 |
| Other non-current liabilities | 0 | 0 | 0 | 0 | 0 |
| Non-current liabilities | 65,179 | 54,464 | 43,750 | 33,036 | 22,321 |
| Suppliers | 10,531 | 17,740 | 19,628 | 19,904 | 20,203 |
| Government payables | 0 | 7,746 | 13,639 | 14,152 | 14,459 |
| Shareholders loan | 0 | 0 | 0 | 0 | 0 |
| Other accounts payables | 7,673 | 0 | 25 | 0 | 25 |
| Other current liabilities | 0 | 0 | 0 | 0 | 0 |
| Current liabilities | 18,204 | 25,486 | 33,292 | 34,056 | 34,687 |
| Total liabilities | 83,383 | 79,950 | 77,042 | 67,092 | 57,009 |
| Equity + liabilities | 88,452 | 103,502 | 139,357 | 169,891 | 201,277 |
Cash flows
| Year | 2021 | 2022 | 2023 | 2024 | 2025 |
| EBT | -47,868 | 25,352 | 50,700 | 52,560 | 53,483 |
| Operational corporate tax | 0 | 5,324 | 10,647 | 11,038 | 11,232 |
| Depreciations | 9,238 | 9,418 | 9,418 | 8,468 | 8,468 |
| NOPLAT | -38,631 | 29,446 | 49,471 | 49,991 | 50,720 |
| Working capital variation | -16,956 | -6,743 | -7,553 | -733 | -600 |
| Fixed asset investment | 75,900 | 0 | 250 | 0 | 250 |
| FCFF | -97,574 | 36,189 | 56,774 | 50,723 | 51,071 |
| Accumulated FCFF | -97,574 | -61,385 | -4,611 | 46,113 | 97,183 |
| Discounted FCFF | -90,347 | 31,026 | 45,069 | 37,283 | 34,758 |
| Accumulated discounted FCFF | -90,347 | -59,320 | -14,251 | 23,032 | 57,790 |
Feasibility
- NPV: 57,790
- IRR: 24.68%
- Payback Period: 4
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