| Line Item | Monthly | Annual | % Revenue |
|---|---|---|---|
| Total Revenue | $109,148 | $1,263,200 | 100% |
| Food Cost (30% of food rev) | $28,401 | $340,812 | 27.0% |
| Beverage Cost (23% of bev rev) | $3,330 | $39,960 | 3.2% |
| Total COGS | $31,731 | $380,772 | 29.1% |
| Owner — Chef ($85k) | $7,083 | $85,000 | 6.5% |
| Owner — GM ($65k) | $5,417 | $65,000 | 5.0% |
| Operational Flexibility Reserve | $4,583 | $55,000 | 4.2% |
| FOH Labor | $6,598 | $79,170 | 6.0% |
| Line Cooks | $5,460 | $65,520 | 5.0% |
| Prep / Dishwasher | $2,080 | $24,960 | 1.9% |
| Payroll Tax (12%) | $3,746 | $44,952 | 3.4% |
| Total Labor | $34,967 | $419,602 | 32.0% |
| Prime Cost | $66,698 | $800,374 | 61.1% |
| Rent | $5,000 | $60,000 | 4.6% |
| Buildout Amortization | $4,583 | $54,996 | 4.2% |
| Utilities | $2,800 | $33,600 | 2.6% |
| Insurance | $1,200 | $14,400 | 1.1% |
| POS & Tech | $600 | $7,200 | 0.5% |
| Marketing & PR | $1,000 | $12,000 | 0.9% |
| Repairs & Maintenance | $500 | $6,000 | 0.5% |
| Supplies & Smallwares | $800 | $9,600 | 0.7% |
| Linen & Uniforms | $400 | $4,800 | 0.4% |
| Accounting & Legal | $700 | $8,400 | 0.6% |
| Miscellaneous | $500 | $6,000 | 0.5% |
| Total OpEx | $18,083 | $216,996 | 16.6% |
| Net Operating Income | $24,366 | $266,121 | 22.3% |
| 8% Preferred Return — All Investors | ($20,000) | ($80,000) | — |
| Investor 70% Pre-Payback Share | ($10,857) | ($130,285) | — |
| Quarterly Investor Distribution | $52,571 / qtr | $210,285 / yr | Year 1 |