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Harry and Flo Simone are planning to start a restaurant. Stoves, refrigerators,

ID: 2682851 • Letter: H

Question

Harry and Flo Simone are planning to start a restaurant. Stoves, refrigerators, other kitchen equipment, and furniture are expected to cost $50,000, all of the which will be depreciated straight-line over 5 years. Construction and other cost of getting started will be 30,000. The Simones expect the follwoing revenue stream. (000) Year 1 $60; year 2 $90; year 3 $140; year 4 $ 160; year 5 $180; Year 6 $200; year 7 $200. Food and cost are expected to be 35% of revenues while other variable expenses are forecast at 255 OF revenues. Fixed voerhead will be 40,000 per year. All operating expenses will be paid in cash revenues will be collected immediately abd inventory in negligible. so working capital need not to be considrdred. Assume the combined state and federal taxes rate is 25%. Do not assume a tax credit is loss years. and ignore tax loss carry forwards. (taxes are simply at zero when EBT is a loss. ) Develop a cash flow forecast for the Simones restaurant.

Explanation / Answer

The initial outlay, C0, is simply the cost of the equipment, construction, and other getting started expenses.

                                    C0 = $50,000 + $30,000 = $80,000

The remaining cash flows are calculated as follows ($000).

            Year 1        2            3          4          5          6          7

            Sales                                        $60      $90      $140    $160    $180    $200    $200

            Variable Costs @ 60% 36      54          84        96    108    120    120

            Overhead                                 40      40          40      40        40        40        40

            Depreciation                            10      10          10        10        10           -           -

            EBT                                         ( 26)     ( 14)           6        14        22        40        40

            Tax (@ 25%)                               -        -                2           4       6      10      10

            EAT                                         ( 26)     ( 14)           4          10     16        30        30

            Add back Depreciation      10        10        10        10      10                  _

            Cash Flow                                ( 16)     (   4)         14          20     26        30        30

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