2023-24 2024-25 2025-26
Revenue $496,502.28 $751,023.72 $1,041,407.93
Pastry $107,603.82 $191,043.14 $288,745.25
Espresso $102,600 $102,600 $102,600
Cheesecake $60,354.14 $76,543.07 $97,075.49
Cold Beverages $85,077.15 $155,304.60 $191,901.83
Cappuccino $140,867.17 $225,532.91 $361,085.36
Cost Of Sales $352,334.47 $446,411.79 $547,515.18
General Costs $0 $0 $0
Revenue Specific Costs $142,334.47 $227,111.79 $318,450.18
Personnel Costs (Direct Labor) $210,000 $219,300 $229,065
Gross Margin $144,167.81 $304,611.93 $493,892.75
Gross Margin (%) 29.04% 40.56% 47.43%
Operating Expense $230,428.23 $203,493.66 $214,554.16
Payroll Expense (Indirect Labor) $72,000 $75,600 $79,380
General Expense $121,429.93 $127,893.66 $135,174.16
Bad Debt $0 $0 $0
Amortization of Current Assets $36,998.30 $0 $0
EBITDA -$86,260.39 $101,118.33 $279,338.69
Additional Expense $43,553.41 $40,816.61 $74,024.59
Long Term Depreciation $24,331.56 $24,331.56 $24,331.56
Gain or loss from Sale of Assets $0 $0 $0
Interest Expenses $19,221.85 $16,485.05 $13,468.79
Income Tax Expense $0 $0 $36,224.21
Total Expense $626,316.13 $690,722.07 $836,093.93
Net Income -$129,813.80 $60,301.72 $205,314.10
Net Income (%) -26.15% 8.03% 19.72%
Retained Earning Opening $0 -$189,813.80 -$189,512.08
Owner's Distribution $60,000 $60,000 $60,000
Retained Earning Closing -$189,813.80 -$189,512.08 -$44,197.98
Total
$2,288,933.92
$587,392.20
$307,800
$233,972.69
$432,283.58
$727,485.45
$1,346,261.44
$0
$687,896.44
$658,365
$942,672.48
41.18%
$648,476.05
$226,980
$384,497.75
$0
$36,998.30
$294,196.63
$158,394.61
$72,994.68
$0
$49,175.71
$36,224.21
$2,153,132.13
$135,802.02
5.93%
$0
$180,000
-$44,197.98
2023-24 2024-25 2025-26
Assets -$72,334.68 -$85,783.42 $66,627.32
Current Assets -$169,703.12 -$158,820.30 $32,522
Cash -$169,704.82 -$158,822 $32,520.30
Accounts Receivable $0 $0 $0
Inventory $0 $0 $0
Other Current Assets $1.70 $1.70 $1.70
Long Term Assets $97,368.44 $73,036.88 $34,105.32
Gross Long Term Assets $121,700 $121,700 $107,100
Accumulated Depreciation -$24,331.56 -$48,663.12 -$72,994.68
Liabilities & Equity $89,665.33 $76,216.59 $243,227.31
Liabilities $204,479.13 $190,728.67 $212,425.29
Current Liabilities $63,417.69 $82,454.57 $100,930.50
Accounts Payable $1,360.76 $1,747.59 $2,221.83
Income Tax Payable $0 $0 $36,224.21
Sales Tax Payable $29,790.15 $45,061.45 $62,484.46
Short Term Debt $32,266.78 $35,645.53 $0
Long Term Liabilities $141,061.44 $108,274.10 $111,494.79
Long Term Debt $141,061.44 $108,274.10 $111,494.79
Equity -$114,813.80 -$114,512.08 $30,802.02
Paid-in Capital $75,000 $75,000 $75,000
Common Stock $0 $0 $0
Preferred Stock $0 $0 $0
Owner's Contribution $0 $0 $0
Retained Earnings -$189,813.80 -$189,512.08 -$44,197.98
Check -$162,000 -$162,000 -$176,600
Total
$66,627.32
$32,522
$32,520.30
$0
$0
$1.70
$34,105.32
$107,100
-$72,994.68
$243,227.31
$212,425.29
$100,930.50
$2,221.83
$36,224.21
$62,484.46
$0
$111,494.79
$111,494.79
$30,802.02
$75,000
$0
$0
$0
-$44,197.98
-$176,600
2023-24 2024-25 2025-26
Cash Received $526,292.48 $796,085.24 $1,103,892.49
Cash Paid $567,625.51 $695,793.83 $820,125.37
COS & General Expenses $264,403.66 $354,618.63 $453,150.10
Salary & Wages $282,000 $294,900 $308,445
Interest $19,221.85 $16,485.05 $13,468.79
Sales Tax $0 $29,790.15 $45,061.45
Income Tax $2,000 $0 $0
Net Cash From Operations -$41,333.03 $100,291.41 $283,767.12
Assets Sell $0 $0 $0
Assets Purchase $51,700 $0 $0
Net Cash From Investments -$51,700 $0 $0
Amount Received $0 $0 $0
Loan Received $0 $0 $0
Common Stock $0 $0 $0
Preferred Stock $0 $0 $0
Owner's Contribution $0 $0 $0
Amount Paid $86,671.79 $89,408.59 $92,424.82
Loan Capital $26,671.79 $29,408.59 $32,424.85
Dividends & Distributions $60,000 $60,000 $60,000
Net Cash From Financing -$86,671.79 -$89,408.59 -$92,424.82
Summary
Starting Cash $10,000 -$169,704.82 -$158,822
Cash In $526,292.48 $796,085.24 $1,103,892.49
Cash Out $705,997.30 $785,202.42 $912,550.19
Change in Cash -$179,704.82 $10,882.82 $191,342.30
Ending Cash -$169,704.82 -$158,822 $32,520.30
Total
$2,426,270.21
$2,083,544.71
$1,072,172.39
$885,345
$49,175.71
$74,851.60
$2,000
$342,725.50
$0
$51,700
-$51,700
$0
$0
$0
$0
$0
$268,505.20
$88,505.21
$180,000
-$268,505.20
$10,000
$2,426,270.21
$2,403,749.91
$22,520.30
$32,520.30
2023-24 2024-25 2025-26
Starting Revenue $0 $0 $0
Net Revenue $496,502.28 $751,023.72 $1,041,407.93
Closing Revenue $496,502.33 $1,247,526.12 $2,288,934.15
Starting Expense $0 $0 $0
Net Expense $626,316.13 $690,722.07 $836,093.93
Closing Expense $626,316.13 $1,317,038.20 $2,153,132.13
Break Even Revenue $626,316.13 $1,317,038.20 $1,562,412.59
Is Break Even? No No Yes
Break Even Month Feb '26
Days Required 3 Days
Total
$0
$2,288,933.92
$2,288,934.15
$0
$2,153,132.13
$2,153,132.13
$1,562,412.59
Yes
Feb '26
3 Days
2023-24 2024-25 2025-26
Amount Received $0 $0 $0
Bank Loan $0 $0 $0
Additional debt $0 $0 $0
Amount Paid $45,893.64 $45,893.64 $45,893.64
Bank Loan $45,893.64 $45,893.64 $45,893.64
Additional debt $0 $0 $0
Total Debt $173,328.22 $143,919.63 $111,494.79
Short-Term Debt $32,266.78 $35,645.53 $0
Long-Term Debt $141,061.44 $108,274.10 $111,494.79
Total
$0
$0
$0
$137,680.92
$137,680.92
$0
$111,494.79
$0
$111,494.79
2023-24 2024-25 2025-26 Total
Long Term Assets $97,368.44 $73,036.88 $34,105.32 $34,105.32
Delivery vehical $43,076.44 $34,452.88 $25,829.32 $25,829.32
Capital Investment $51,700 $0 $0 $51,700
Opening Balance $51,700 $43,076.44 $34,452.88 $51,700
Depreciation $8,623.56 $8,623.56 $8,623.56 $25,870.68
Closing Balance $43,076.44 $34,452.88 $25,829.32 $25,829.32
Loss or Gain on Resell $0 $0 $0 $0
Accumulated Depreciation $8,623.56 $17,247.12 $25,870.68 $25,870.68
Coffee Machines & Kitchen Equipment (Exis $26,992 $13,984 $976 $976
Capital Investment $0 $0 $0 $0
Opening Balance $40,000 $26,992 $13,984 $40,000
Depreciation $13,008 $13,008 $13,008 $39,024
Closing Balance $26,992 $13,984 $976 $976
Loss or Gain on Resell $0 $0 $0 $0
Accumulated Depreciation $13,008 $26,016 $39,024 $39,024
Furniture & Fixtures (Existing) $18,200 $16,400 $0 $0
Capital Investment $0 $0 $0 $0
Opening Balance $20,000 $18,200 $16,400 $20,000
Depreciation $1,800 $1,800 $1,800 $5,400
Closing Balance $18,200 $16,400 $0 $0
Loss or Gain on Resell $0 $0 $0 $0
Accumulated Depreciation $1,800 $3,600 $5,400 $5,400
Computer Systems & POS (Existing) $9,100 $8,200 $7,300 $7,300
Capital Investment $0 $0 $0 $0
Opening Balance $10,000 $9,100 $8,200 $10,000
Depreciation $900 $900 $900 $2,700
Closing Balance $9,100 $8,200 $7,300 $7,300
Loss or Gain on Resell $0 $0 $0 $0
Accumulated Depreciation $900 $1,800 $2,700 $2,700
Current Assets $1.70 $1.70 $1.70 $1.70
Inventory (Existing) $1.50 $1.50 $1.50 $1.50
Capital Investment $0 $0 $0 $0
Opening Balance $15,000 $1.50 $1.50 $15,000
Depreciation $14,998.50 $0 $0 $14,998.50
Closing Balance $1.50 $1.50 $1.50 $1.50
Accumulated Depreciation $14,998.50 $14,998.50 $14,998.50 $14,998.50
Cash Available (Existing) $0 $0 $0 $0
Capital Investment $0 $0 $0 $0
Opening Balance $20,000 $0 $0 $20,000
Depreciation $20,000 $0 $0 $20,000
Closing Balance $0 $0 $0 $0
Accumulated Depreciation $20,000 $20,000 $20,000 $20,000
Prepaid Expenses (Existing) $0.20 $0.20 $0.20 $0.20
Capital Investment $0 $0 $0 $0
Opening Balance $2,000 $0.20 $0.20 $2,000
Depreciation $1,999.80 $0 $0 $1,999.80
Closing Balance $0.20 $0.20 $0.20 $0.20
Accumulated Depreciation $1,999.80 $1,999.80 $1,999.80 $1,999.80
Total Assets $97,370.14 $73,038.58 $34,107.02 $34,107.02
Gross Assets $158,700 $97,370.14 $73,038.58 $158,700
Depreciation and Amortization $61,329.86 $24,331.56 $24,331.56 $109,992.98
2023-24 2024-25 2025-26
Total Sales $526,292.43 $796,085.17 $1,103,892.39
Net Revenue $496,502.28 $751,023.72 $1,041,407.93
Sales Tax $29,790.15 $45,061.45 $62,484.46
Sales In Cash (100%) $526,292.48 $796,085.24 $1,103,892.49
Sales On Credit (0%) $0 $0 $0
Credit Payment to be Received $0 $0 $0
Bad Debt (0%) $0 $0 $0
Credit Payment Received $0 $0 $0
Total Cash Received $526,292.48 $796,085.24 $1,103,892.49
Accounts Receivable Opening $0 $0 $0
Change in Accounts Receivable $0 $0 $0
Accounts Receivable Closing $0 $0 $0
Receivables Turnover Ratio 0 0 0
Receivables to Sales Ratio 0% 0% 0%
Total
$2,426,269.98
$2,288,933.92
$137,336.06
$2,426,270.21
$0
$0
$0
$0
$2,426,270.21
$0
$0
$0
0%
2023-24 2024-25 2025-26
Total Purchase (Spend) $263,764.40 $355,005.45 $453,624.34
General COS $0 $0 $0
Revenue COS (Non Inventory) $142,334.47 $227,111.79 $318,450.18
Inventory Purchase $0 $0 $0
General Expenses $121,429.93 $127,893.66 $135,174.16
Purchase On Credit (5%) $13,188.23 $17,750.26 $22,681.23
Purchase In Cash (95%) $250,576.19 $337,255.20 $430,943.11
Credit Payment Paid $13,827.47 $17,363.43 $22,206.99
Total Cash Paid $264,403.66 $354,618.63 $453,150.10
Accounts Payable Opening $2,000 $1,360.76 $1,747.59
Change in Accounts Payable -$639.24 $386.83 $474.24
Accounts Payable Closing $1,360.76 $1,747.59 $2,221.83
Accounts Payable Turnover Ratio 7.85 11.42 11.43
Payable to Sales Ratio 0.52% 0.28% 0.21%
Total
$1,072,394.19
$0
$687,896.44
$0
$384,497.75
$53,619.73
$1,018,774.50
$53,397.89
$1,072,172.39
$2,000
$221.83
$2,221.83
25.40
0.21%
2023-24 2024-25 2025-26
Income Tax
Income Tax Opening $2,000 $0 $0
Income Tax Accrued (20%) $0 $0 $36,224.21
Income Tax Paid (yearly) $2,000 $0 $0
Change In Income Tax Payable -$2,000 $0 $36,224.21
Income Tax Payable $0 $0 $36,224.21
Sales Tax
Pastry $107,603.82 $191,043.14 $288,745.25
Sales Tax Opening $0 $6,456.23 $11,462.59
Sales Tax Accrued (6%) $6,456.23 $11,462.59 $17,324.71
Sales Tax Paid (yearly) $0 $6,456.23 $11,462.59
Change In Sales Tax Payable $6,456.23 $5,006.36 $5,862.12
Sales Tax Payable $6,456.23 $11,462.59 $17,324.71
Espresso $102,600 $102,600 $102,600
Sales Tax Opening $0 $6,156 $6,156
Sales Tax Accrued (6%) $6,156 $6,156 $6,156
Sales Tax Paid (yearly) $0 $6,156 $6,156
Change In Sales Tax Payable $6,156 $0 $0
Sales Tax Payable $6,156 $6,156 $6,156
Cheesecake $60,354.14 $76,543.07 $97,075.49
Sales Tax Opening $0 $3,621.25 $4,592.58
Sales Tax Accrued (6%) $3,621.25 $4,592.58 $5,824.53
Sales Tax Paid (yearly) $0 $3,621.25 $4,592.58
Change In Sales Tax Payable $3,621.25 $971.33 $1,231.95
Sales Tax Payable $3,621.25 $4,592.58 $5,824.53
Cold Beverages $85,077.15 $155,304.60 $191,901.83
Sales Tax Opening $0 $5,104.64 $9,318.31
Sales Tax Accrued (6%) $5,104.64 $9,318.31 $11,514.09
Sales Tax Paid (yearly) $0 $5,104.64 $9,318.31
Change In Sales Tax Payable $5,104.64 $4,213.67 $2,195.78
Sales Tax Payable $5,104.64 $9,318.31 $11,514.09
Cappuccino $140,867.17 $225,532.91 $361,085.36
Sales Tax Opening $0 $8,452.03 $13,531.97
Sales Tax Accrued (6%) $8,452.03 $13,531.97 $21,665.13
Sales Tax Paid (yearly) $0 $8,452.03 $13,531.97
Change In Sales Tax Payable $8,452.03 $5,079.94 $8,133.16
Sales Tax Payable $8,452.03 $13,531.97 $21,665.13
Sales Tax Summary
Sales Tax Opening $0 $29,790.15 $45,061.45
Sales Tax Accrued $29,790.15 $45,061.45 $62,484.46
Sales Tax Paid $0 $29,790.15 $45,061.45
Change In Sales Tax Payable $29,790.15 $15,271.30 $17,423.01
Sales Tax Payable $29,790.15 $45,061.45 $62,484.46
Total
$2,000
$36,224.21
$2,000
$34,224.21
$36,224.21
$587,392.20
$0
$35,243.53
$17,918.82
$17,324.71
$17,324.71
$307,800
$0
$18,468
$12,312
$6,156
$6,156
$233,972.69
$0
$14,038.36
$8,213.83
$5,824.53
$5,824.53
$432,283.58
$0
$25,937.04
$14,422.95
$11,514.09
$11,514.09
$727,485.45
$0
$43,649.13
$21,984
$21,665.13
$21,665.13
$0
$137,336.06
$74,851.60
$62,484.46
$62,484.46
2023-24 2024-25 2025-26 Total
Inventory Summary
Opening Inventory $0 $0 $0 $0
Inventory Purchases $0 $0 $0 $0
Reduction from Sales $0 $0 $0 $0
Change in Inventory $0 $0 $0 $0
Closing Inventory $0 $0 $0 $0
Inventory Turnover 0 0 0 0
Days in Inventory 0 0 0 0
Inventory to Sales Ratio 0% 0% 0% 0%
2023-24 2024-25 2025-26
Total Current Assets (A) -$169,703.12 -$158,820.30 $32,522
Cash -$169,704.82 -$158,822 $32,520.30
Accounts Receivable $0 $0 $0
Inventory $0 $0 $0
Other Current Assets $1.70 $1.70 $1.70
Total Current Liabilities (B) $63,417.69 $82,454.57 $100,930.50
Accounts Payable $1,360.76 $1,747.59 $2,221.83
Income Tax Payable $0 $0 $36,224.21
Sales Tax Payable $29,790.15 $45,061.45 $62,484.46
Short Term Debt $32,266.78 $35,645.53 $0
Working Capital (A-B) -$233,120.81 -$241,274.87 -$68,408.50
Total
$32,522
$32,520.30
$0
$0
$1.70
$100,930.50
$2,221.83
$36,224.21
$62,484.46
$0
-$68,408.50
