| Cost of Goods Sold | — |
| Food COGS | Food revenue × food COGS % | — | — |
| Bar COGS | Bar revenue × bar COGS % | — | — |
| Takeout COGS | Takeout revenue × takeout COGS % | — | — |
| Packaging & Containers | Bags, boxes, branded materials | — | — |
| Total COGS | — | — |
| Gross Profit | — | — |
| Labor (all wages + payroll burden) | — |
| Owner Salary + Burden | Your compensation as operator | — | — |
| Executive Chef + Burden | Working kitchen lead | — | — |
| BOH Hourly Team + Burden | Line cooks, prep, dishwashers | — | — |
| FOH Tipped & Service + Burden | Servers, bartenders, host, runner | — | — |
| Counter Staff + Burden | Counter lead + 2 staff | — | — |
| Pre-Opening Payroll | Training period — zero revenue | — | — |
| MI Earned Sick Time Accrual | Required by Michigan law | — | — |
| Total Labor | — | — |
| Occupancy | — |
| Rent + NNN | Rochester — 2,400 sf | — | — |
| Gas + Electric | Commercial kitchen, smoker, HVAC | — | — |
| Water + Sewer | High-volume kitchen usage | — | — |
| Trash + Snow Removal + Pest Control | Michigan winters are real | — | — |
| Total Occupancy | — | — |
| Technology & Payment Processing | — |
| Credit Card Processing | % of total revenue — unavoidable | — | — |
| POS + Reservations + Tech | Toast, Resy, ordering, internet | — | — |
| Total Technology | — | — |
| Professional Services, Insurance & Operations | — |
| CPA + Legal | Monthly bookkeeping + year-end + counsel | — | — |
| Insurance (GL + Liquor + BOP) | All three policies required | — | — |
| Kitchen Compliance | Hood cleaning, grease trap, equipment maint. | — | — |
| Facility & Service | Linen, smallwares, cleaning, music licensing | — | — |
| Marketing & Brand | Social, photography, opening event, ads | — | — |
| Contingency Reserve | Emergency repairs + unexpected costs | — | — |
| Total Professional / Operations | — | — |
| Debt Service | — |
| SBA 7(a) — Principal + Interest | — | — | — |
| Total Debt Service | — | — |
Owner Year 1 Financial Picture
Total Revenue—
Total COGS—
Total Labor—
Total Overhead—
SBA Debt Service—
Net Operating Profit/Loss—
+ Owner Salary (in labor above)—
Total Owner Compensation
—
Key Financial Metrics
Gross Margin (after COGS)—
Prime Cost (COGS + Labor % of rev)—
Labor % of Revenue—
Occupancy % of Revenue—
Net Margin (after all costs)—
EBITDA (before debt service)—
Break-even covers/day (w/ takeout)—
Monthly SBA payment—