Isma university of applied science business plan

2023	2024
2025
Sales	113 400 000	160 000 000	220 000 000
TOTAL COST OF SALES	113 400 000	160 000 000	220 000 000
Expenses:
Marketing/Promotion	3 000 000	6000000	8 000 000
Depreciation	500 000	750000	1 500 000
Rent	10 000 000	12000000	15 000 000
Utilities	10 000 000	12000000	18 000 000
Salaries	43 400 000	58 300 000	67 900 000
Discounts	1 000 000	2 500 000	5 000 000
Raw Materials	20 000 000	28 000 000	40 000 000
Total Operating Expenses	87 900 000	119 550 000	155 400 000
Profit Before Interest and Taxes	25 500 000	40 450 000	64 600 000
Taxes	5355000	8494500	13566000
Interest rate	4666666,67	0	0
Total Tax and Interest	10021666,7	8494500	13566000
Income	15 478 333	31 955 500	51 034 000
Profitability	17,6%	26,7%	32,8%

As Table presents the three-year income statement for the “Aji” restaurant it can be concluded that the profitability of the food outlet will increase stable during the next three years of activity. 17.6% of profitability is planned to achieve in the first year while the growth in profitability will be seen up to 26.7% in the second year and 32.8% of income level is estimated to be in the third year. Surely, this calculation is estimation based on today’s market price and conditions as well as considering the historical data.