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Specialized coffee shopProfit and loss statement
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A. Investment budgetInitial investmentDailyMonthlyYearly
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Coffee bean crasher (Lifetime: 2 years)10,000Estimated of coffe sold (unit)00
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Coffee maker (Lifetime: 3 years)300,000
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Table & Chair (7 sets) (Lifetime: 5 years)49,000Price (cup)
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Cash register (Lifetime: 2 years)20,000
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Shop decoration (Lifetime: 5 years)300,000RevenueMonthlyYearly
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Software license (Lifetime: 2 years)2,400Coffee00
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Cost of goods sold00
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B. Depreciation and amortizationYearlyCoffee bean/powder (per cup)0
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Coffee bean crasher (Lifetime: 2 years)5,000Condensed milk (per cup)0
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Coffee maker (Lifetime: 3 years)100,000Modified milk (per cup)0
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Table & Chair (7 sets) (Lifetime: 5 years)9,800Sugar (per cup)0
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Cash register (Lifetime: 2 years)10,000Plastic cup + cap (per cup)0
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Shop decoration (Lifetime: 5 years)60,000Straw (per cup)0
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Software license (Lifetime: 2 years)1,200Barista (1 person)0
** a cap of coffee need 5 minutes to prepare (1FTE = 40 Hours/Week)
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Gross profit00
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C. Cost of coffee (per cup)Unit (cup)Operating expenses00
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Coffee bean/powder (per cup)15.5Store rental0
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Condensed milk (per cup)1.9Electricity0
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Modified milk (per cup)1.9Water0
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Sugar (per cup)0.2Internet0
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Plastic cup + cap (per cup)3Wages00
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Straw (per cup)0.16 Owner0
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 Waiter0
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D. Human resourcesMonthly Administrator0
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Barista (1 person)20,000Marketing0
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Waiter (1 person)15,000Administration 0
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Administrator (1 person)15,000
Earning before interest, tax, depreciation and amortisation (EBITDA)
00
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Owner (1 person)20,000Depreciation
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Amortization
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E. ExpensesMonthlyEarning before interest and tax (EBIT)00
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Store rental15,000Interest expense99411,925
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Electricity5,000Earning before tax (EBT)-994-11,925
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Water500Tax00
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Internet590Net profit-994-11,925
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Wages50,000
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 Owner20,000Answer:
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 Waiter15,000(1) Price
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 Administrator15,000(2) Break even point (unit)#DIV/0!
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Marketing5,000(3) Investment (Baht)681,400.00
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Administration 5,000(4) Return on investment (ROI)-1.75%
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E.Financial capital structureBreak evenpoint calculation sheet
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Toital investment681,400TotalPer unit
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Equity (%)75%511,050.00Total unit sold0.00#DIV/0!
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Debt (if any, interest rate at 7%) (%)25%170,350.00Sales (X unit)0.00#DIV/0!
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Debt period 5Yearsless: Variable costs0.00#DIV/0!
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Dividend payout policy (% of )Contribution margin 0.00#DIV/0!
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Less: Fixed costs0.00#DIV/0!
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Net income0.00#DIV/0!
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Contribution margin ratio#DIV/0!
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Variable expense ratio#DIV/0!
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Break even point #DIV/0!
//fixed costs/(sales price per unit - variable cost per unit)
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Operating Cash flowY0Y1
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Operating profit0-11,925
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Plus: Interest expenses011,925
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Plus: Depreciation0
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Plus: Amortisation0
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Plus: Non-cash transaction00
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Plus: Change in Net working Capital034,070
//Will study next week
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Total Operating cash flow034,070
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Investment cash flow
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Investment-681,4000
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Assets write off00
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Total Investment cash flow-681,4000
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Financial Cash flow
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Equity injection511,0500
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Loan drawdown170,3500
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Loan repayment0-34,070
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Interest payment0-11,925
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Divident payout00
//Based on Net profit or cashflow recorded in the retain earning section
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Total Financial Cash flow681,400-45,995
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Net Cash Flow0-11,925
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Beginning CF00
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Ending CF0-11,925
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WORKING CAPITALY0Y1
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Account receivable (Policy)030
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Account Payable (Policy)030
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Account receivable00
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Inventory00
//Remaining inventory (Baht)
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Account Payable00
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Short term liability034,070
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Net working Capital0-34,070
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Change in Working capital0-34,070
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LOANSY0Y1
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Loan Drawdown170,3500
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Interest rate7%7%
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Accumulate loan170,350170,350
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Repayment034,070
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Interest011,925
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Balance170,350136,280
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