g2t3 - umi sushi data
TRANSCRIPT
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Existing Umisushi OutletsMonthly Data
0.092903
Number Location Area in sq m Location Type
1 Tiong Bahru Plaa 1!.00 B
2 313" #omerset 22.02 A
3 A$% &ub 30.00 A
' Pasir (is $(T 1!.)0 B
) Tampines $(T 2*.+2 B
+ ,unos $(T 2+.00 B
! ,astpoint 30.01 B
* Paya Lebar $(T 21.)0 B
9 -hangi -ity Point +2.!+ B
10 %allang $(T 21.00 B11 &ollan / $(T 23.92 B
12 urong ,ast $(T 2!.'2 B
13 Pioneer $(T 1).20 B
1' Boon Lay $(T 39.92 A
1) Buit omba $(T 23.*) B
1+ P#A 39.+9 -
1! %allang Bahru !).00 -
Total )21.'1
$ean 30.+!
$eian 2+.00$oe B
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#ie Type ,st. (ent ,st. (eenue ,st. 4ncome
1 5 36!'0.2! 5 236)21.32 5 '63)1.*1
2 5 !6!0+.30 5 '*6'+2.32 5 *69++.29
2 5 106)00.0* 5 ++6031.') 5 12621+.*+
1 5 36*)0.00 5 2'6211.3' 5 '6'!9.'*
2 5 +629+.'0 5 396)9).92 5 !632).*!
2 5 )6!20.00 5 3)69!1.13 5 +6+)).23
2 5 +6+01.+9 5 '16)1).!+ 5 !6+*1.0!
2 5 '6!30.00 5 296!').3+ 5 )6)03.3+3 5 136*0!.3' 5 *+6*29.+' 5 1+60+'.*)
2 5 '6+20.00 5 2960)3.+1 5 )63!).3!2 5 )62+2.'0 5 336093.'' 5 +6122.*12 5 +6032.'0 5 3!693).!1 5 !601*.!0
1 5 363''.00 5 216029.2* 5 36*90.!)
2 5 1369!2.00 5 *!6*+).1) 5 1+62)+.'3
2 5 )62'!.00 5 32699+.+0 5 +610'.*92 5 361!).20 5 1969+!.!) 5 36+9'.3)
3 5 )6999.9! 5 3!6!31.!9 5 +69*0.9!
5 1106+0).0+ 5 +9)6))!.)* 5 12*6+*9.0*
5 +6)0+.1* 5 '0691).1) 5 !6)+9.9)
5 )6*)9.99 5 3)69!1.13 5 +6+)).232
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Monthly Data
Shop Size Types Shop Size in sq m Location Type Cost per sq m
1 10 to 20 A 5 3)0.00
2 21 to )0 B 5 220.00
3 )1 to 100 - 5 *0.00
' 101 to 300 7 5 3*.00
Neo roup8s Total (ental ,pense
Annual 5 1690+6+93.00
$onthly 5 1)*6*91.0*
#pace Types Area in sq m -ost
$onthly
:range -loe 20' 5 !6!)2.)!
:range -loe 20+ 5 !6*2+.!1:range -loe 20' 5 !6!)2.)!&;-ube 2*0 5 106+'0.3!
&;-ube 239 5 960*2.00
Ni o? 4ncome oer (eenue 19>
Notes@Amount Allocate ?or ,pansion )60006000
#ales ?rom ?oo retail outlets increase by 2).+> ?rom 2011 to 2012
,cept ?or outlet at Pioneer $(T
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CVP nalysis
!roup Expenses
Umi Sushi Expenses
Umi Sushi Varia"le Cost #rea$%o&n
Umi Sushi 'ix Cost #rea$%o&n
CM (atio
CM
)et *ncome
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'+,-.- '+,-..
Neo roup (eenue 5226+)'.00 529699*.00(eenue o? =mi#ushi 53603+.00 5'69!9.00
Percentage o? =mi #ushi (eenue ./01-2 .303-2
Purchases 5963**.00 5116)0+.00,mployee benet 5'6**3.00 5!6'12.007istribution cost 516'31.00 516+12.007epreciation cost 5)0'.00 5929.00Aertising cost 5911.00 5161+).00(ental 5)!'.00 5160'9.00
=tilities 5+*3.00 5*90.00
Purchases 5162)*.1' 516909.!',mployee benet 5+)'.'0 516230.237istribution cost 5191.!* 52+!.)+7epreciation cost 5+!.)' 51)'.19Aertising cost 5122.09 5193.3+Rental $396.06 $723.81
=tilities 591.)3 51'!.!2
Purchases 5162)*.1' 516909.!'/ariable #ta 519+.32 53+9.0!
=tilities 591.)3 51'!.!27istribution 5191.!* 52+!.)+
Total4 5.67/7077 5,63810-9
(ental 539+.0+ 5!23.*1Aertising -ost 5122.09 5193.3+7epreciation -ost 5+!.)' 51)'.19
Permanent #ta 5')*.0* 5*+1.1+
Total4 5.6-1/077 5.68/,0:/
-01/ -013
5.6,890,/ 5,6,9108,
5,:101: 5/:,0/8
+ ,-.-
Contri"ution Margin ;CM< -01/
#rea$e=en Margin ;#ED 9-01-2
Margin o> Sa>ety ;MOS
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#ales 7ollars C5D 5:8:0-3
Percentage C>D .803-2
Degree o> Operating Le=erage ;DOL< :0.-
Note:
Rental calculation is based on the size and location of the outlet (69%)
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'+,-., (all gures are in thousa
53*63!+.00
5*63'0.00
,.07/2
51260*0.00
59632+.00
5169!2.00
5163'0.00
5163''.00
51690!.00
5161+3.00
526+2).2!
52602+.!+
5'2*.)+
5291.21
5292.0*
$1,315.83
52)2.!)
'+,-.-
526+2).2! !2.'0>
5+0*.03 11.30>
52)2.!) ).2!>5'2*.)+ 11.0'>
5/68.103-
'+,-.-
51631).*3 3!.9)>
5292.0* 11.!0>
5291.21 +.'!>
516'1*.!3 '3.*9>
5/6/.7093
-0:/
5161,:01-
5.6.-70:1
+,-..
Contri"ution Margin ;CM< -013
#rea$e=en Margin ;#ED 910:92
Margin o> Sa>ety ;MOS
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#ales 7ollars C5D 5737099
Percentage C>D .:01,2
Degree o> Operating Le=erage ;DOL< 3019
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ds)
*n Percentage
'+,-.. '+,-.,
!0.*9> +!.0+>
13.!0> 1).)3>
).'*> +.'+>9.93> 10.9)>
'+,-.. '+,-.,
3!.')> 39.++>
10.01> *.*0>
!.9*> *.!*>
''.)+> '2.!+>
+,-.,
Contri"ution Margin ;CM Sa>ety ;MOS
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#ales 7ollars C5D
Percentage C>D
Degree o> Operating Le=erage ;DOL
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-0:/
536,:,07:710872
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5,6-970,:
,:0-/2
10--
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Capital #u%getinginitial Cost Outlay
*tem Unit Cost ?uantity Total'ixe%-ounter top 5 36)00 1 5 36)00
-ashier 5 )00 1 5 )00
7isplay re?rigerator 5 16'00 2 5 26*00
Varia"le Shop Size4 .#toe 5 36)00 2 5 !6000
(e?rigerator 5 163'* 2 5 26+9+
#in 5 !00 1 5 !00
#teamer 5 16)00 1 5 16)00
Eryer 5 1*0 1 5 1*0(ice cooer 5 2'0 1 5 2'0
Pots an Pans 5 100 10 5 16000
(enoation 5 36*00 1 5 36*00
Tables 5 100 ' 5 '00
-hairs 5 30 12 5 3+0
Total @@@
Shop Size )o0 o> Ta"le )o0 o> Chair (eno=ation. ' 12 1
, + 1* 1.)
/ 10 30 2
1 10 to 20 A
2 21 to )0 B
3 )1 to 100 -
p Size an% Location Type CategoriesAA B
1 5 '6*+0.00 5 262*0.00
2 5 116**0.00 5 !6220.00
3 5 1*6090.00 5 1+6!20.00
/ monthAs %epositA B
1 5 1'6)*0.00 5 +6*'0.002 5 3)6+'0.00 5 216++0.00
(ental Deposit as*nitial Outlay an%
Sal=age Value
Shop SizeTypes
Shop Sizein sq m
LocationType
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3 5 )'62!0.00 5 )061+0.00
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Legen%%itchen
5 9!.22 5 )2).00 -ounter
5 13.*9 5 !).00 (enoation
5 !!.!* 5 '20.00 #eating
5 19'.'' 5 160)0.00
5 !'.*9 5 '0'.'0
5 19.'' 5 10).00
5 '1.+! 5 22).00
5 ).00 5 2!.005 +.+! 5 3+.00
5 2!.!* 5 1)0.00
5 10).)+ 5 )!0.00
5 11.11 5 ;
5 10.00 5 ;
5 39:011 5 /6:9701-
1 @@@ 5 39:011 @@@
1.) @@@ 5 8//07, @@@
2 @@@ 5 .6.8,0:3 @@@
5 2!0.00
5 190.00
5 *0.00
an% (ental-
5 **0.00
5 26000.00
5 +69+0.00
-
5 26+'0.005 +6000.00
Depreciation per
month
Sal=age
Value
Scale o>
Bitchen
Total
Capital
TotalDepreciatio
n
Sal=age
Value
Cost per sqm
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5 206**0.00
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Capital #u%getingTarget Locations
.4 City=i"e Negotiation
-lementi -entral / ;20>Price per sq m 3)).20919+! 2*'.1+!3)!'
Area in sq m )).!' )).!'
Total (ent 5 196!99.3+ 5 1)6*39.'9
Total (eenue 512'6)11.'' 5 996+09.1)
+ear . , /
$onthly (eenue 5 ))613!.2) 5 !'6109.21 5 996+09.1)
/ariable ,penses
7irect $aterials ;5 1!6092.)) ;5 2269!3.*+ ;5 306*!*.*'Labour ;5 '613).29 ;5 )6))*.19 ;5 !6'!0.+9
=tilities ;5 16!20.2* ;5 26312.21 ;5 3610!.*1
7istribution ;5 26*3'.0) ;5 36*09.21 ;5 )6119.91
-ontribution $argin 5 2963)).0! 5 396')).!' 5 )36031.91
Eie ,penses
(ent ;5 1)6*39.'9 ;5 1)6*39.'9 FFF
7epreciation ;5 16192.)+ ;5 16192.)+ FFF
Labour ;5 96+'9.02 ;5 1269+9.11 ;5 1!6'31.+0
Net income 5 26+!'.01 5 96')'.)9 5 1*6)+*.2!
Annual 4ncome 5 3260**.12 5 1136')).0) 5 2226*19.21
+ear - . ,
-ash Go< ;5 '26932.00 5 3260**.12 5 1136')).0)
(ental 7eposit ;5 '!6)1*.'!
#alage /alue
7epreciation 5 1'6310.+! FFF
Total ;5 906')0.'! 5 '+639*.!9 5 12!6!+).!2
(equire (ate o? (eturn 12>
Sensiti=ity nalysis Change in (e=enu 0>
Change in (e=enue 20> 0> ;20>
NP/ 53+96229.!0 523169*1.2+ 59'6!32.*2
4(( 1)3> 101> '9>
Paybac Perio 0.9*30)132 1.3''!*'!9 2.'22**+!!)
Decision Values .4 City=i"e ,4 Sim Lim Square /4 ar"our>r
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NP/ 523169*1.2+ 5106*02.1) 513160)9.3)
4(( 101> 2)> *9>
Paybac Perio 1.3''!*'!9 2.3'!1+3'12 1.')2'2'*')
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(eenue per ollar rent 5 +.29
-onersion@ 0.092903
ro7irect $aterial percentage 31>
7irect Labor percentage 2)>
> o? 4ncome oer (eenue 19>
=tilities percentage 3.12>
7istribution percentage ).1'>
4nput
Per $onth
Shop Size Total Capital Total Depreciation Sal=age Value. 5 ,163730-- @@@ @@@
, 5 //63.10-- 5 8//07, @@@
/ 5 1,68/,0-- @@@ @@@
/
52226*19.21
5 '!6)1*.'!
5 +61)'.*0
5 1'6310.+!
52906*03.1'
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0.1+1213+
Shop Size in sq m10 to 20
21 to )0
)1 to 100
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Capital #u%getingTarget Locations
,4 Sim Lim Square Negotiation
(ochor -anal , ;10>Price per sq m 99.+!3*)33!' *9.!0+'+*0'
Area in sq m 2) 2)
Total (ent 5 26'91.*) 5 262'2.++
Total (eenue 5 1)6+!0.3! 5 1'6103.3'
+ear . , /
$onthly (eenue 5 !6*0+.!0 5 106'92.** 5 1'6103.3'
/ariable ,penses
7irect $aterials ;5 26'20.0* ;5 362)2.!9 ;5 '63!2.03Labour ;5 )*).)0 ;5 !*+.9! ;5 160)!.!)
=tilities ;5 2'3.)! ;5 32!.3* ;5 ''0.02
7istribution ;5 '01.2+ ;5 )39.33 ;5 !2'.91
-ontribution $arg 5 '61)+.29 5 )6)*+.'1 5 !6)0*.+2
Eie ,penses
(ent ;5 262'2.++ ;5 262'2.++ ;5 262'2.++
7epreciation ;5 933.!2 ;5 933.!2 ;5 933.!2
Labour ;5 163++.1! ;5 16*3+.2) ;5 26'+*.0*
Net income ;5 3*+.2! 5 )!3.!! 5 16*+'.1)
Annual 4ncome ;5 '6+3).21 5 +6**).2! 5 2263+9.!*
+ear - . , /
-ash Go< ;5 336+1'.00 ;5 '6+3).21 5 +6**).2! 5 2263+9.!*
(ental 7eposit ;5 +6!2!.99 5 +6!2!.99
#alage /alue 5 '6*!1.10
7epreciation 5 11620'.+! 5 11620'.+! 5 11620'.+!
Total ;5 '063'1.99 5 +6)+9.') 5 1*60*9.93 5 ')61!3.)3
(equire (ate o? (eturn 12>
NP/ 5106*02.1)
4(( 2)>
Paybac Perio 2.3'!1+3'11)
Sensiti=ity nalysis Change in 0>
Change in (e= 20> 0> ;20>
NP/ 530623'.!1 5106*02.1) 5*6+30.'1
4(( '+> 2)> 1>Paybac Perio 1.999!)')*1 2.3'!1+3'12 2.9'*+9'1*
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(eenue per ollar rent 5 +.29
-onersion@ 0.092903
ro7irect $aterial percentage 31>
7irect Labor percentage 2)>
> o? 4ncome oer (eenue 19> 0.1+1213+3
=tilities percentage 3.12>
7istribution percentage ).1'>
4nput
Per $onth
Shop Size Total Depreciation Sal=age Value Shop Size in sq m. @@@ @@@ @@@ 10 to 20
, @@@ 5 8//07, @@@ 21 to )0
/ @@@ @@@ @@@ )1 to 100
Total
Capital
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Capital #u%getingTarget Locations
/4 ar"our>ront Centre Negotiation
&arbour?ront , 0>Price per sq m 20'.191'+*)2 20'.191'+*)
Area in sq m '+ '+
Total (ent 5 96392.*1 5 96392.*1
Total (eenue 5 )960+*.1! 5 )960+*.1!
+ear . , /
$onthly (eenue 5 326+9+.3+ 5 '369'+.!2 5 )960+*.1!
/ariable ,penses
7irect $aterials ;5 10613).*! ;5 136+23.'* ;5 1*6311.13Labour ;5 26')2.23 ;5 3629+.00 ;5 '6'30.11
=tilities ;5 16020.13 ;5 163!1.1' ;5 16*'2.93
7istribution ;5 16+*0.)9 ;5 262)*.*+ ;5 3603+.10
-ontribution $arg 5 1!6'0!.)' 5 23639!.23 5 316''!.*9
Eie ,penses
(ent ;5 96392.*1 ;5 96392.*1 ;5 96392.*1
7epreciation ;5 933.!2 ;5 933.!2 ;5 933.!2
Labour ;5 )6!21.*+ ;5 !6+90.+* ;5 10633+.93
Net income 5 163)9.1) 5 )63*0.03 5 106!*'.'3
Annual 4ncome 5 1+6309.!9 5 +'6)+0.33 51296'13.22
+ear - . , /
-ash Go< ;5 336+1'.00 5 1+6309.!9 5 +'6)+0.33 51296'13.22
(ental 7eposit ;5 2*61!*.'2 5 2*61!*.'2
#alage /alue 5 '6*!1.10
7epreciation 5 11620'.+! 5 11620'.+! 5 11620'.+!
Total ;5 +16!92.'2 5 2!6)1'.') 5 !)6!+).00 51!36++!.'0
(equire (ate o? (eturn 12>
NP/ 513160)9.3)
4(( *9>
Paybac Perio 1.')2'2'*')'
Sensiti=ity nalysis Change in 0>
Change in (e= 20> 0> ;20>
NP/ 52126''!.+0 513160)9.3) 5'96+!1.11
4(( 13'> *9> '2>Paybac Perio 1.0)'929'!!' 1.')2'2'*') 2.+3!110!)!
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(eenue per ollar rent 5 +.29
-onersion@ 0.092903
ro7irect $aterial percentage 31>
7irect Labor percentage 2)>
> o? 4ncome oer (eenue 19> 0.1+1213+3
=tilities percentage 3.12>
7istribution percentage ).1'>
4nput
Per $onth
Shop Size Total Depreciation Sal=age Value Shop Size in sq m. @@@ @@@ @@@ 10 to 20
, @@@ 5 8//07, @@@ 21 to )0
/ @@@ @@@ @@@ )1 to 100
Total
Capital
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