craft brewery insights - beveragebusinessbuilders.com · craft brewery insights: ... balance sheet...
Post on 18-Aug-2020
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Craft Brewery Insights:
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Goal: Give you a jump start on designing your own
financial and admin setup
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Income Statement
Assets
DR + CR -
DR
Liabilities
DR - CR +
CR
Equity
DR - CR +
CR
Revenue
DR - CR +
CR
Expenses
DR + CR -
DR
Balance Sheet
DR / CR Natural balance
Key
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Back of the Envelope Math
250 BBLs 500 BBLs 1,000 BBLs 3,000 BBLs 5,000 BBLs 10,000 BBLs
Total % Total % Total % Total % Total % Total %
Production Sales@$300/bbl 150,000 750,000 1,350,000 2,850,000
Tasting Room Sales @$900/bbl 225,000 450,000 450,000 450,000 450,000 450,000
Merch 10,000 15,000 20,000 30,000 50,000 75,000
Total Revenue 235,000 100% 465,000 100% 620,000 100% 1,230,000 100% 1,850,000 100% 3,375,000 100%
Malt, Hops, Merch 70,500 30% 139,500 30% 186,000 30% 369,000 30% 555,000 30% 1,012,500 30%
Federal Excise Tax 1,750 1% 3,500 1% 7,000 1% 21,000 2% 35,000 2% 70,000 2%
Other Brewing Expenses 7,050 3% 7,050 3% 16,450 7% 21,150 9% 21,150 9% 21,150 9%
Utilities 11,750 5% 23,250 5% 31,000 5% 61,500 5% 92,500 5% 236,250 7%
Brewers Labor 11,750 5% 32,550 7% 55,800 9% 123,000 10% 185,000 10% 337,500 10%
Credit Card Fees 3,525 2% 6,975 2% 7,050 1% 7,200 1% 7,500 0% 7,875 0%
Tasting Room Labor 45,000 10% 65,000 10% 65,000 5% 65,000 4% 65,000 2%
Self Distribution Costs 35,000 6% 65,000 5% 120,000 6% 150,000 4%
Cost of Goods Sold 106,325 45% 257,825 55% 403,300 65% 732,850 60% 1,081,150 58% 1,900,275 56%
Gross Margin 128,675 55% 207,175 45% 216,700 35% 497,150 40% 768,850 42% 1,474,725 44%
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