Monthly P&L — All Line Items
| Line Item |
Jan | Feb | Mar | Apr | May | Jun |
Jul | Aug | Sep | Oct | Nov | Dec |
Annual |
| Occupancy % | 55% | 60% | 65% | 68% | 70% | 72% | 73% | 74% | 76% | 80% | 85% | 90% | — |
| Covers / Month | 817 | 891 | 965 | 1010 | 1039 | 1069 | 1084 | 1099 | 1129 | 1188 | 1262 | 1336 | — |
| Revenue |
| Food Revenue | $69,424 | $75,735 | $82,046 | $85,833 | $88,357 | $90,882 | $92,144 | $93,406 | $95,931 | $100,980 | $107,291 | $113,602 | $1,095,631 |
| Beverage Revenue | $10,618 | $11,583 | $12,548 | $13,127 | $13,513 | $13,900 | $14,093 | $14,286 | $14,672 | $15,444 | $16,409 | $17,374 | $167,567 |
| Total Revenue | $80,042 | $87,318 | $94,594 | $98,960 | $101,871 | $104,782 | $106,237 | $107,692 | $110,603 | $116,424 | $123,700 | $130,977 | $1,263,200 |
| Cost of Goods |
| Food Cost (30%) | $20,827 | $22,720 | $24,614 | $25,750 | $26,507 | $27,265 | $27,643 | $28,022 | $28,779 | $30,294 | $32,187 | $34,081 | $328,689 |
| Beverage Cost (23%) | $2,442 | $2,664 | $2,886 | $3,019 | $3,108 | $3,197 | $3,241 | $3,286 | $3,375 | $3,552 | $3,774 | $3,996 | $38,540 |
| Total COGS | $23,269 | $25,385 | $27,500 | $28,769 | $29,615 | $30,462 | $30,885 | $31,308 | $32,154 | $33,846 | $35,962 | $38,077 | $367,232 |
| Labor |
| Owner — Chef | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $7,083 | $84,996 |
| Owner — GM | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $5,417 | $65,004 |
| Flex Reserve | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $54,996 |
| FOH (min wage + tips) | $4,838 | $5,278 | $5,718 | $5,982 | $6,158 | $6,334 | $6,422 | $6,510 | $6,685 | $7,037 | $7,477 | $7,917 | $76,356 |
| Line Cooks | $4,004 | $4,368 | $4,732 | $4,950 | $5,096 | $5,242 | $5,314 | $5,387 | $5,533 | $5,824 | $6,188 | $6,552 | $63,190 |
| Prep / Dishwasher | $1,525 | $1,664 | $1,803 | $1,886 | $1,941 | $1,997 | $2,025 | $2,052 | $2,108 | $2,219 | $2,357 | $2,496 | $24,073 |
| Payroll Tax (12%) | $3,294 | $3,407 | $3,520 | $3,588 | $3,633 | $3,679 | $3,701 | $3,724 | $3,769 | $3,860 | $3,973 | $4,086 | $44,234 |
| Total Labor | $30,745 | $31,801 | $32,856 | $33,489 | $33,912 | $34,334 | $34,545 | $34,756 | $35,178 | $36,023 | $37,079 | $38,134 | $412,852 |
| Prime Cost % | 67.5% | 65.5% | 63.8% | 62.9% | 62.4% | 61.8% | 61.6% | 61.3% | 60.9% | 60.0% | 59.0% | 58.2% | — |
| Operating Expenses |
| Rent | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $60,000 |
| Buildout Amortization | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $4,583 | $54,996 |
| Utilities | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $33,600 |
| Insurance | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $14,400 |
| POS & Tech | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $7,200 |
| Marketing & PR | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 |
| Repairs & Maintenance | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $6,000 |
| Supplies & Smallwares | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $9,600 |
| Linen & Uniforms | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $4,800 |
| Accounting & Legal | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $8,400 |
| Miscellaneous | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $6,000 |
| Total OpEx | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $18,083 | $216,996 |
| Net Operating Income | $7,944 | $12,050 | $16,155 | $18,619 | $20,261 | $21,903 | $22,724 | $23,545 | $25,188 | $28,472 | $32,577 | $36,683 | $266,121 |
| NOI Margin % | 9.9% | 13.8% | 17.1% | 18.8% | 19.9% | 20.9% | 21.4% | 21.9% | 22.8% | 24.5% | 26.3% | 28.0% | — |
Monthly NOI — Visual Ramp
Annual Revenue
$1,263,200
Realistic ramp from 55% Jan to 90% Dec · avg 72.3% occupancy
Annual NOI
$266,121
21.1% margin · holiday peak drives Q4 performance
Best Month — December
$36,683
90% occupancy · $130,977 revenue · 28.0% margin
Opening Month — January
$7,944
55% occupancy · profitable from day one · builds from here
Quarterly Investor Distribution — Year 1
| Distribution Component |
Q1 (Jan–Mar) |
Q2 (Apr–Jun) |
Q3 (Jul–Sep) |
Q4 (Oct–Dec) |
Annual |
| NOI Available |
$28,133 |
$62,083 |
$72,457 |
$97,732 |
$266,121 |
| 8% Preferred Return |
($20,000) |
($20,000) |
($20,000) |
($20,000) |
($80,000) |
| Investor 70% Pre-Payback Share |
$5,693 |
$29,458 |
$36,720 |
$54,412 |
$130,285 |
| Total Investor Distribution |
$25,693 |
$49,458 |
$56,720 |
$74,412 |
$210,285 |
| Owner 30% Share (retained in BRD) |
$2,440 |
$12,625 |
$15,737 |
$23,319 |
$55,836 |
Q1 distribution is modest — opening ramp at 55–65% occupancy limits early NOI. Q4 holiday peak generates the strongest quarterly distribution at $74,412. Full capital payback projected Year 4. Preferred return paid first each quarter before any split applies.