G2T3 - Umi Sushi Data

8/9/2019 G2T3 - Umi Sushi Data

1/31

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


2/31

#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


3/31

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


4/31

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


5/31


6/31

'+,-.- '+,-..

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


7/31

#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%)


8/31

'+,-., (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


9/31

#ales 7ollars C5D 5737099

Percentage C>D .:01,2

Degree o> Operating Le=erage ;DOL< 3019


10/31

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


11/31

#ales 7ollars C5D

Percentage C>D

Degree o> Operating Le=erage ;DOL


12/31

-0:/

536,:,07:710872


13/31

5,6-970,:

,:0-/2

10--


14/31


15/31


16/31

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


17/31

3 5 )'62!0.00 5 )061+0.00


18/31

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


19/31

5 206**0.00


20/31

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


21/31

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'*')


22/31

(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'


23/31


24/31

0.1+1213+

Shop Size in sq m10 to 20

21 to )0

)1 to 100


25/31


26/31


,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


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*


27/31


-onersion@ 0.092903



> o? 4ncome oer (eenue 19> 0.1+1213+3



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


28/31


29/31


/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


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!)!


30/31


-onersion@ 0.092903



> o? 4ncome oer (eenue 19> 0.1+1213+3



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


31/31

Documents

G2T3 - Umi Sushi Data