SMEDA (Barbecue Restaurant)

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INTRODUCTION TO BUSINESS FINANCE

GROUP 1
AREEB SALEEM - 1524
MAHEEN SIDDIQI - 1470
MAHEEN SIDDIQUI - 1487
Feasibility Study Barbecue Restaurant (Rs.2.20 Million)
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PREFACE:
This is the final project report of the course Introduction to Business Finance facilitated by Mr. Iqbal
Nayani. This is the feasibility report of starting a new business of a Barbeque Restaurant with finance
from SMEDA. The purpose of this report is to show the estimated profitability and financial position of
the company. We have also described about Project and Products, the Critical factors of the business
and the Process flow of the business. We have shown some tables related to Raw material cost, Human
resources, Space requirement, Furniture and Fixtures used, Revenue Generation, Working Capital
Requirement, Project cost and Utility charges. Also showing the profitability and financial position are
the Income Statement and Balance Sheet respectively. We have also done the analysis of financial
statements which include ratios and its graphical representation as well.
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AKNOWLEGEMENT:
First of all, we thank Almighty Allah who praise us with the ability to think, work and deliver what we are
assigned to do. Secondly, we must be grateful to our course facilitator who helps us in this project. We
also acknowledge him that throughout our studies for helping and guiding us. We also would like to
thank him for showing us some example that related to the topic of our project. It is a great honor to
work with him.
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TABLE OF CONTENTS
1. DISCLAIMER..........................................................................................................................5
2. INTRODUCTION TO SMEDA.........................................................................................................6
3. INTRODUCTION TO SCHEME.......................................................................................................6
4. EXECUTIVE SUMMARY............................................................................7
5. BRIEF DESCIRPTION OF PROJECT AND PRODUCT.......................................................................7
6. CRITICAL FACTORS..................................................................................8
7. PROCESS FLOW..........................................................................................................................8
8. INSTALLED AND OPERATIONAL CAPACITY...................................................................................8
9. RESTAURANT COST SUMMARY........................................................................................9
9.1 PROJECT FINANCING................................................................................................................9
9.2 PROJECT COST ..........................................................................................................................10
9.3 SPACE REQUIREMENT................................................................................................................10
9.4 MACHINERY AND EQUIPMENT ....................................................................................................10
9.5 FURNITURE AND FIXTURES ........................................................................................................11
9.6 RAW MATERIAL REQUIREMENTS ...............................................................................................11
9.7 HUMAN RESOURCE REQUIREMENT ...........................................................................................12
9.8 REVENUE GENERATION .............................................................................................................12
9.9 UTILITIES REQUIREMENT............................................................................................................13
9.10 WORKING CAPITAL REQUIREMENT..........................................................................................14
10. ANNEXURE....15
10.1 INCOME STATEMENT ..................................................................................................................15
10.2 BALANCE SHEET ........................................................................................................................16
10.3 RATIO ANALYSIS.17
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DISCLAIMER:
This information memorandum is to introduce the subject matter and provide a general idea and
information on the subject. Although, the material included in this document is based on data or
information gathered from various reliable sources; however, it is based upon certain assumptions
which may differ from case to case. The information has been provided on as is where is basis without
any warranties or assertions as to the correctness or soundness thereof. Although, due care and
diligence has been taken to compile this document, the contained information may vary due to any
change in any of the concerned factors, and the actual results may differ substantially from the
presented information. SMEDA, its employees or agents do not assume any liability for any financial or
other loss resulting from this memorandum in consequence of undertaking this activity. The contained
information does not preclude any further professional advice. The prospective user of this
memorandum is encouraged to carry out additional diligence and gather any information which is
necessary for making an informed decision including taking professional advice from a qualified
consultant / technical expert before taking any decision to act upon the information. For more
information on services offered by SMEDA, please contact our website: WWW.SMEDA.ORG.PK
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INTRODUCTION TO SMEDA:
The Small and Medium Enterprises Development Authority (SMEDA) was launched by Govt. Of Nawaz
Sharif in October 1998 with having a clear objective to support economy and giving a drive to the
economy by building up of Small and Medium Enterprises (SMEs).SMEDA is relatively a new
organization with a futuristic structure. Having a clear mission "To assist in employment generation
and value addition to the national income, through development of the SME sector, by helping
increase the number, scale and competitiveness of SMEs", SMEDA has carried out Sectoral Research
to make out accurate policy, access to finance, business development services, fully planned strategic
initiatives and institutional collaboration and networking initiatives. Simultaneously to the feasibility
studies, provision of business development services to the SMEs by SMEDA has also started to engine
the growth. These services include identification of experts and consultants and delivery of need based
capacity building programs of different types in addition to business guidance through help desk
services.
INTRODUCTION TO SCHEME:
Young entrepreneurs was highly supported by Prime Ministers Youth Business Loan which was
offering subsidized financing at 8% mark-up per annum for one hundred thousand (100,000)
beneficiaries, through well reputed institutions, primarily by the National Bank Of Pakistan (NBP) and
the First Women Bank Ltd. (FWBL), having a budget of Rs. 5.0 Billion for the year 2013-14.Small business
loans from Rs. 0.1 million to Rs. 2.0 million with tenure up to 8 years inclusive of 1 year grace period,
and a debt : equity of 90 : 10 will be distributed to SME beneficiaries across Pakistan, covering; Punjab,
Sindh, Khyber Pakhtunkhwa, Baluchistan, Gilgit Baltistan, Azad Jammu & Kashmir and Federally
Administered Tribal Areas (FATA).
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EXECUTIVE SUMMARY:
The Barbecue Restaurant can be a very profitable and fastest growing business and it is proposed to be
established at a location that has a continuous flow of traffic, convenient parking, preferably near
densely populated middle income areas or flat complexes so that variety of customers can easily get
attracted. Major cities like Karachi, Hyderabad, Sukkur, Larkana, Multan, Lahore, Gujranwala,
Faisalabad, Sialkot, Gujarat, Rawalpindi, Peshawar, Hub and Quetta etc. are suitable to house the
project. Common menu items at the proposed Barbecue restaurant includes fish, steaks, beef
sandwiches, Kebab item, French fries, salad and cold drinks which are mainly preferable.
The installed capacity of Barbecue Restaurant is to serve 335 clients per day; however, the restaurant
would initially start business with 140-150 clients. 12 personnel would be required to manage the
operations of Barbecue restaurant. Total Cost Estimates are Rs. 2.20 million with a fixed investment of
Rs. 1.88 million and an initial working capital requirement of Rs. 0.32 million. Given the cost
assumptions, internal rate of Return (IRR) and payback are 54% and 2.25 years respectively.
BRIEF DESCRIPTION OF PROJECT AND

PRODUCT:
Barbecue is famous all across the country, and is available in a variety of regional styles as Desi People
love to have it. Many customers enjoy stopping at smaller barbecue businesses because they typically
offer affordable prices, quick service and good-quality barbecue items. Here, Barbecue restaurants
provide dine-in as well as take-away facility. In Pakistan, there are many similar or small Barbecue
outlets which dont provide dine in facility but serve good quality food for take-away. Individuallyowned Barbecue restaurants are very famous and common all over the country which requires relatively
low capital. We are inaugurating a Barbecue Outlet which is based on following variables:
Technology: The proposed setup with used Barbecue cooking machinery including grilling machine,
instant Marinator, fryers, and pre-processing equipment would serve popular Barbecue.
Location: The business is predicted to be established as a Barbecue restaurant, with seating
capacity on rented premises of around 500 sq ft., near a heavily populated area suitable for
Barbecue lovers. We are starting our business from Karachi and it is located at HYDERI near DEHLI
MUSLIM.
Product: Mainly we have planned to offer popular Barbecue items, including Chicken and Beef
burgers, Chicken Tikka, Russian salad, Kebab items, beef sandwiches and steaks have been selected
to be served separately or as combo meals through the restaurant. It has installed capacity of
serving 335 customers per day but is estimated to start with 140-150 customers per day.
Target Market: The middle income segment of Karachi is mainly targeted. Specifically we are
targeting youngsters and families who love to have get-togethers.
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CRITICAL FACTORS:
Whether an entrepreneur is opening a new Barbecue Restaurant or trying to expand an existing
Barbecue outlet, there are winning principles that can improve the chances of success. Some key
success factors are as follows:
Selecting the right location and layout

Hiring well experienced staff especially cooks and servers
Quality & Hygiene
Creating the right menu
Menu pricing
Operational food quality consistency
Knowing the competition
PROCESS FLOW:
Drive
through
Customer
Main Course
Meal
Preparation
Packing
TakeAway
PLACE ORDER
Front Desk
Or
Waiter
Order in
Queue
Walk-in
Customer
(Family)
Sidelines
Preparation
Serving
Dine-In
(Family)
INSTALLED & OPERATIONAL

CAPACITIES:
In the Barbecue Restaurant business, the installed capacities are mainly dependant on the location and
layout of the outlet, service style, food concept and the target market. The restaurant is expected to
serve around 335 customers in a day. At start up, the operational capacities are estimated to be around
140-150 clients. Once the business gains popularity and acceptance, sales are expected to increase with
the same installed capacity.
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RESTAURANT COST SUMMARY:

A detailed financial model has been developed to analyze the commercial viability of this Restaurant
under Prime Minister Youth Loan Program. Various costs and revenue related assumptions along with
results of the analysis are outlined in this section. The projected Income Statement and Balance Sheet
are attached as annexure.
9.1 PROJECT FINANCING:

Following table provides details of the equity required and variables related to bank loan;
TABLE NO.1 FINANCING OF RESTAURANT

Description
Details
Total Equity (10%)
Rs. 220,000
Bank Loan (90%)
Rs. 1,980,000
Markup to the Borrower (%age/annum)
08%
Tenure of the loan (Years)
08
Grace period (Year)
9.2 PROJECT COST:

Following requirements have been identified for operations of the proposed business.
f
TABLE NO. 2 COST OF PROJECT

Capital Investment
Amount (Rs.)
Restaurant Building
233,000
Restaurant Furniture & Fixtures
181,850
Machinery & Equipment
933,000
Advance Rent and Gas Security
505,000
Preliminary Expenses
25,500
Total Capital Cost
1,878,350
Initial Working Capital
321,650
Total Project Cost
2,200,000
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9.3 SPACE REQUIRMENT:

The land requirement is 500 sq. ft. The cost per sq. Ft is Rs. 466. It is recommended that the Barbecue
outlet be established in an open area or any other area with high retail consumer traffic. As per the
proposed service style, the floor space needs to be carefully allocated to allow for maximum space for
food preparation and store. The allocation of space between different sections would be as follows:
TABLE NO. 3 SPACE REQUIREMENTS

SPACE REQUIREMENT (in ft.)
Area (sq. ft.)
Total Cost (Rs.)
Kitchen and Preparation
300
139,800
Store
100
46,600
Front desk / Reception
25
11,650
Family Area
75
34,950
Total
500
233,000
9.4 MACHINERY & EQUIPMENT:

Machines are easily available in the local market but the entrepreneur also has the choice to select from
international brands. The machines can be purchased through international vendors with a minimum
delivery period of 3 months while refurbished machines are also available. The typical Barbecue
restaurant as outlined above would require the following machine / equipment for its operations:
TABLE NO.4 MACHINERY AND EQUIPMENT
Cost
(Rs/Unit)
40,000
Total
(Rs.)
80,000
Grilling Machine
307,500
615,000
Deep Fryer (with 2 baskets)

Hot Plates for Burgers, Kabab &
Sandwiches
Potato Cutter
40,000
80,000
33,000
33,000
3,500
7,000
Peeler
7,000
7,000
Microwave Oven
10,000
20,000
Generator (5 kva)
71,000
71,000
Keg rack & other
10,000
20,000
Description
Quantity
Deep Freezers
Total
933,000
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9.5 FURNITURE AND FIXTURES:

The Restaurant is envisaged to operate as a take-away Barbecue restaurant and a limited seating
arrangement around the outlet for families, would be provided to entertain a maximum of 40 customers
at a time. The following table gives the details of the furniture and fixtures requirement for the front
and back-house operations.
TABLE NO. 5 FURNITURE AND FIXTURES

Description
Quantity
Cost (Rs.)
Amount (Rs.)
Dining Table (Square)
10
3,500
35,000
Chairs (Standard 14)
40
1,500
60,000
Kitchen Cutlery set

Dining Cutlery ( Plate, Fork, Knife, Spoon,
Glass)
Hot Water Geyser Large
2,500
5,000
60
150
9,000
18,000
18,000
Lights/CFLs
15
250
3,750
Wall lights/ Tube lights
750
4,500
Portable Emergency light
2,500
12,500
Working tables/Counter
15,000
15,000
Counter chairs
1,800
3600
Office Counter & Chair set
8,000
8,000
Chairs for Take away Customers
1,500
7,500
Total
181,850
9.6 RAW MATERIAL REQUIREMENT:

It is assumed that material inventory for 5-6 days would be kept at the restaurant. The Raw Material
cost is estimated to increase by 12% annually. The cost of material required is as under:
TABLE NO. 6 RAW MATERIAL REQUIREMENTS

Description
Material For Beef/Chicken Burger
Material for Beef Sandwiches
Material for Kabab items (Seekh, Behari, Shami Kebab)
Material for Chicken Tikka
Soft drinks, Fries, Chapati, Salad etc
Packaging material
Total Raw Material cost
Cost (Rs.)
21,165
9,772
20,324
19,323
15,432
1,134
87,150
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9.7 HUMAN RESOURCE REQURIMENT:

The human resource requirement is as follows:
TABLE NO. 7 HUMAN RESOURCE REQURIMENT

Description
No. of
Employees
Salary per
Month (Rs.)
Total Monthly
salary (Rs.)
Owner / Manager
30,000
30,000
Kitchen Supervisor
12,000
12,000
Cook
11,000
33,000
Servers
8,000
32,000
Dishwashers
8,000
16,000
Cleaner
6,000
6,000
Total Staff
12
129,000
Considering the size of the proposed establishment, it is assumed that the owner would be managing
the overall affairs of the Barbecue setup. Owner will process and check bills, invoices, and cash and also
maintain accounts etc. It is essential to hire experienced cooks, trained in operating machinery for the
Restaurant. The proposed project would need a total of 12 persons to handle the restaurant operations.
Salaries of all employees are estimated to increase at the rate of 10% annually.
9.8 REVENUE GENERATION:

The Sales are expected to increase by 12% every year. The 12% annual increase in revenue is expected
to result from a part increase in customer traffic and part increase in product price. The prices used to
calculate the gross revenue earned are based on the billing rate at which the entrepreneur will charge
the customer. The item-wise estimated revenue for the restaurant is as follows:
TABLE NO.8 REVENUE

Items Description
Unit
Sales Price
(Rs./Unit)
First year
sales (No.)
First year sales

Revenue (Rs.)
Chicken Tikka
No
550
1,800
990,000
Chicken Burger
No
120
4,320
518,400
Beef Burger
No
100
3,600
360,000
Beef Cheese Burger
No
120
3,600
432,000
Beef Sandwich
No
110
1,500
165,000
Beef Club Sandwich
No
140
360
504,000
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Katakat
No
150
1,440
216,000
Beef Steaks
No
280
720
201,600
Chicken Steaks
No
250
1,800
450,000
Behari Kebab (4 per plate)
No
160
2,800
448,000
Behari Kebab (8 per plate)
No
320
1,000
320,000
Seekh Kebab (4 per plate)
No
150
2,500
375,000
Seekh Kebab (8 per plate)
No
300
1,500
450,000
Chapli Kebab (4 per plate)
No
150
2,500
375,000
Chapli Kebab (8 per plate)
No
300
1,550
465,000
Malai Boti
No
280
900
252,000
Beef Boti
Chicken Behari Boti
Beef Boti Roll
Chicken Roll
Beef Chatni Roll
Salad & Raita
Puri Paratha
Chapati
Fries
Kheer
Beverages
No
No
No
No
No
No
No
No
No
No
No
250
200
80
80
70
35 + 40
15
10
60
45
30
850
1,200
1,500
1,600
1,800
3,500
6,000
4,998
1,300
2,500
71284
212,500
240,000
120,000
128,000
126,000
262,500
90,000
49980
78,000
112,500
2138520
Total Revenue
10,080,000
9.9 UTILITIES REQUIRMENTS:

The following table presents the estimated breakup of utilities on a monthly basis:
TABLE NO. 9 UTLITIES REQUIRMENTS

Description
Monthly Charges (Rs.)
Electricity
38,000
Gas
20,000
Telephone
2,500
Water
2,500
Total
63,000
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9.10 WORKING CAPITAL REQUIREMENT:

It is estimated that an additional amount of Rs. 321,650 will be required as cash in hand to meet the
initial working capital requirements / contingency cash. The requirement is based on the rent, utilities
and salaries expenses for at least one month and 5-6 days raw material inventory. The following table
gives the break up.
TABLE NO. 10 WORKING CAPITAL REQUIREMENT

Description
Days
Charges (Rs.)
Utilities
30
63,000
Salaries
30
129,000
Raw Material
87,150
Rent
30
42,500
Total
321,650
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DESIHOLIC BARBECUE
COMMON SIZE INCOME STATEMENT
YEARS
REVENUE/SALES
LESS: COST OF GOOD SOLD
RAW MATERIAL COST
LABOUR & SALARY
UTILITIES
TOTAL COST OF GOOD
SOLD
GROSS PROFIT
LESS: OPERATING EXP.
RENT EXP.
OFFICE & MISC. EXP.
AMORTIZATION EXP.
DEPRICIATION EXP.
MAINTAINANCE EXP.
SUB TOTAL
OPERATING INCOME
FINANCIAL CHARGES
(08%/ANNUM)
EARNING BEFORE TAX
TAX
NET PROFIT
YEAR 2015
YEAR 2016
10,080,000
6,274,800
1,548,000
756,000
11,289,600
7,027,776
1,702,800
831,600
2016%
100%
100%
(62.25%) (62.25%)
(15.35%) (15.08%)
(7.5%)
(7.36%)
(8,578,800)
(9,562,176)
1,501,200
1,727,424
510,000
360,000
5,100
134,785
20,993
2015 %
561,000
396,000
5,100
121,352
18,893
14.89%
15.30%
(5.05%)
(3.57%)
(0.05%)
(1.33%)
(0.20%)
(4.96%)
(3.50%)
(0.04%)
(1.07%)
(0.16%)
(1,030,878)
470,322
(1,102,345)
625,079
4.66%
5.53%
(158,400)
(158,400)
(1.57%)
(1.40%)
311,922
(5000)
306,922
466,679
(7000)
459,679
3.09%
(0.05%)
3.04 %
4.13%
(0.06%)
4.07%
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DESIHOLIC BARBECUE
BALANCE SHEET
YEAR 2014
YEAR 2015
YEAR 2016
AMOUNT (PKR)
AMOUNT (PKR)
AMOUNT (PKR)
MACHINERY & EQUIPMENT
933,000
839,700
755,730
BUILDING
233,000
209,700
188,730
OFFICE FIXTURE & FURNITURE
181,850
163,665
147,298
1,347,850
1,213,065
1,091,758
CASH & BANK BALANCE
234,500
363,927
910,147
RAW MATERIAL INVENTORY
87,150
97,608
109,321
PREPAID RENT
505,000
505,000
505,000
826,150
966,535
1,524,468
25,500
20,400
15,300
2,200,000
2,200,000
2,631,526
1,980,000
1,980,000
1,821,600
1,980,000
1,980,000
1,821,600
220,000
220,000
809,926
220,000
220,000
809,926
2,200,000
2,200,000
2,631,526
ASSETS
FIXED ASSET
TOTAL FIXED ASSETS

CURRENT ASSET
TOTAL CURRENT ASSETS

PRELIMINARY EXPENSES
TOTAL ASSETS
LIABLITIES & OWNER EQUITY
NON CURRENT LIABLITIES
LONG TERM LOAN
TOTAL NON CURRENT LIABLITY
OWNER EQUITY
OWNER EQUITY
TOTAL OWNER EQUITY
TOTAL LIABILITIES & OWNER EQUITY
| 17
DESIHOLIC BARBECUE
RATIOS
DEBT RATIO (2015):
FORMULA: TOTAL LIABILITIES/TOTAL ASSETS
= 1,980,000 / 2,200,000
= 0.9 Times.
EQUITY RATIO (2015):

FORMULA: TOTAL OWNERS EQUITY / TOTAL ASSETS
= 220,000/2,200,000
=0.10 OR 10%
DEBT TO EQUITY RATIO(2015):

FORMULA: Total Liabilities/Owner Equity
= 1,980,000/220,000
=9:1
ASSET TURNOVER RATIO (2015):

FORMULA: NET SALES/ TOTAL ASSETS
= 10,080,000 / 2200,000
= 4.58 = 5 Times
FIXED ASSET TURNOVER RATIO (2015):

FORMULA: Net Sales / TOTAL FIXED ASSETS
= 10,080,000 / 1,078,280
= 9.3 = 9 Times
INVENTORY TURNOVER RATIO (2015):

FORMULA: COGS / AVG. INVEMTORY
= 8,578,800 / 92,379
= 92.8 = 93 Times
| 18
INVENTORY TURNOVER IN DAYS:

FORMULA: 360 DAYS / INVENTORY TURNOVER IN TIMES
= 360 days / 93 times
= 3.87 = 4 days
GROSS PROFIT RATE (2015):

FORMULA: GROSS PROFIT / TOTAL SALES
= 1,501,200 / 10,080,000
= 0.148 OR 15%
NET PROFIT RATE (2015):

FORMULA: NET INCOME / TOTAL SALES
= 306,922 / 10,080,000
= 0.03 OR 3%
RETURN ON ASSET (2015):

FORMULA: NET INCOME/TOTAL ASSETS x 100
= 306,922 / 2,200,000 x 100
= 0.139 x 100
= 13.9 OR 14%
OPERATING PROFIT RATIO (2015):

FORMULA: EARNING BEFORE TAX/NET SALES
= 311,922/10,080,000
= 0.030 OR 3%
RETURN ON EQUITY (2015):

FORMULA: Net Income/Owner's Equity
= 306,922/220,000
= 1.39
COST OF GOODS SOLD RATIO (2015):

FORMULA: COGS / NET SALES
= 8,578,800 / 10,080,000
= 85%

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|1

INTRODUCTION TO BUSINESS FINANCE

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

BRIEF DESCRIPTION OF PROJECT AND

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Selecting the right location and layout

INSTALLED & OPERATIONAL

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

RESTAURANT COST SUMMARY:

9.1 PROJECT FINANCING:

TABLE NO.1 FINANCING OF RESTAURANT

Total Equity (10%)

Bank Loan (90%)

Markup to the Borrower (%age/annum)

Tenure of the loan (Years)

Grace period (Year)

9.2 PROJECT COST:

TABLE NO. 2 COST OF PROJECT

Restaurant Furniture & Fixtures

Machinery & Equipment

Advance Rent and Gas Security

Total Capital Cost

Initial Working Capital

Total Project Cost

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

9.3 SPACE REQUIRMENT:

TABLE NO. 3 SPACE REQUIREMENTS

Area (sq. ft.)

Total Cost (Rs.)

Kitchen and Preparation

Front desk / Reception

9.4 MACHINERY & EQUIPMENT:

TABLE NO.4 MACHINERY AND EQUIPMENT

Deep Fryer (with 2 baskets)

Keg rack & other

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

9.5 FURNITURE AND FIXTURES:

TABLE NO. 5 FURNITURE AND FIXTURES

Dining Table (Square)

Chairs (Standard 14)

Kitchen Cutlery set

Wall lights/ Tube lights

Portable Emergency light

Office Counter & Chair set

Chairs for Take away Customers

9.6 RAW MATERIAL REQUIREMENT:

TABLE NO. 6 RAW MATERIAL REQUIREMENTS

9.7 HUMAN RESOURCE REQURIMENT:

TABLE NO. 7 HUMAN RESOURCE REQURIMENT

9.8 REVENUE GENERATION:

TABLE NO.8 REVENUE

First year sales

Beef Cheese Burger

Beef Club Sandwich

Feasibility Study Barbecue Restaurant (Rs.2.20 Million)

Behari Kebab (4 per plate)

Behari Kebab (8 per plate)

Seekh Kebab (4 per plate)