Business financial model file
Coffee Shop Financial Model
Budget a coffee shop's fit-out, opening cash and staffed trading month before relying on a higher cover forecast.
Opening investment and working cash
This original US-dollar case is a leased counter-service shop, not a national café cost range. Water treatment and counter construction are separate from the espresso purchase; obtain an installed scope that matches the chosen drinks and power/water supply.
| Cash use | $ |
|---|---|
| CAPEX: Espresso, grinders and water treatment | 34,000 |
| CAPEX: Counter and premises fit-out | 26,000 |
| CAPEX: Cold storage and display | 10,000 |
| CAPEX: Furniture and POS equipment | 8,000 |
| Pre-opening: Design, permits and setup | 6,000 |
| Pre-opening: Pre-opening payroll/training | 5,000 |
| Pre-opening: Opening promotion | 3,000 |
| Refundable deposit / tied-up cash | 6,400 |
| Opening stock / initial working inputs | 2,500 |
| Reserve: 2 selected fixed-cost months | 37,496 |
| Selected opening cash total | 138,396 |
CAPEX totals $78,000, pre-opening expense $14,000 and working cash $46,396. The deposit and opening stock tie up cash; they are not added again as monthly rent or consumed inputs. The reserve is a chosen fixed-cost buffer, not proof of full funding. Obtain actual installed/tax-inclusive quotes and dated opening payments.
Monthly fixed and variable OPEX
The assumed roster budgets are $8,448 for two 160-hour baristas at $22/hour plus 20% employer costs, and $4,800 for a 160-hour counter/manager role at $25 plus 20%. The allowance is original, not a statutory rate. Scheduled wages remain fixed in this comparison; a longer opening day needs a new rota.
| Commitment | $ per month |
|---|---|
| Barista roster, loaded monthly budget | 8,448 |
| Counter/manager roster, loaded budget | 4,800 |
| Rent/common charges | 3,200 |
| Base utilities | 650 |
| Insurance | 250 |
| POS/software | 180 |
| Maintenance | 250 |
| Cleaning/waste | 320 |
| Marketing | 350 |
| Accounting/admin | 200 |
| Other recurring fees | 100 |
| Total selected fixed cash | 18,748 |
| Item | $ per unit |
|---|---|
| Net collected selling value | 8.5 |
| Ingredients and packaging per paid order | 3.1 |
| Selected spoilage allowance per paid order | 0.25 |
| Percentage-only fee allocation (3%) | 0.255 |
| Contribution before scheduled payroll/fixed OPEX | 4.895 |
The percentage fee is an aggregate allocation, with no fixed per-payment charge assumed. Unit contribution is not owner income: the full listed monthly roster and overhead still need coverage.
Capacity, break-even and a lower-sales case
The 24-day plan sells 200 paid orders/day. Assumed barista capacity is 240/day, but the counter and service flow allow 220/day, making 5,280 orders the aggregate monthly ceiling. These limits need a peak-interval queue check: an average day can fit while the morning rush fails.
For this fixed mix and commitment, whole-unit cash break-even is 3,831 paid customer orders per month: ($18,748) ÷ $4.895, rounded up. The aggregate capacity is 5,280 units; it does not establish customer demand or a workable daily sequence.
| Paid units | Net sales $ | Selected result $ |
|---|---|---|
| 3,600 | 30,600 | -1,126 |
| 3,831 | 32,563.50 | 4.75 |
| 4,800 (planned) | 40,800 | 4,748 |
| 5,280 | 44,880 | 7,097.60 |
The downside removes 1,200 monthly transactions while the roster and rent remain. The older daypart case below asks whether afternoon demand is new or displaced from morning; it is distinct from this whole-shop monthly budget.
Practical KPI definitions
Track net average order value from POS sales divided by paid transactions; this case uses $8.50. Compare drinks made and paid orders separately, count discarded ingredients in the recipe/waste budget, and measure completed peak-period orders per labor-hour rather than treating longer hours as new demand.
No lease financing, owner distributions, income tax or replacement equipment is included. Monthly receipts/payments are aligned and opening stock is replenished; payroll/card-settlement dates still require a cash calendar.
Method context: SBA business planning. All case prices, wages, cost ratios, reserve and capacity inputs above are original planning assumptions.
What the model covers
The official FinModelsLab listing describes an editable five-year model with daily covers for each weekday, separate midweek and weekend average checks, product sales mix, salaries and staffing levels. Its stated outputs include profit and loss, cash-flow forecasts, operating break-even, dashboard charts and Low, Base and High scenario results.
- Revenue: weekday cover plans are converted to monthly demand and valued at the relevant average check; category mix allocates that revenue.
- Costs and investment: ingredient costs, fees, fixed expenses and payroll are separate from dated fit-out and equipment spending.
- Decision: compare the resulting profit and cash path when demand, pricing, staffing or investment dates change.
Start with the choice that changes the business
An added afternoon window can increase receipts while contributing little to the whole cafe. In our separate guide's assumed four-hour case, 54 new orders at $7 each, $2.50 of order costs and $200 of extra shift commitments leave $43. If ten orders move from the morning, only 44 are new and the incremental result falls to negative $2.
| Selected amount | Decision implication |
|---|---|
| 45 whole new orders | Cover the selected $200 shift cost at $4.50 contribution per order. |
| $324.20 paid first | Inputs and shift costs must be funded before $367.20 of net receipts settle on day 2 in the 54-order case. |
Use comparable daypart transactions to estimate new demand, then translate the chosen schedule into the model's demand and roster assumptions. Keep a separate peak-period service check: a sales forecast does not establish how many drinks the bar can deliver. The coffee shop planning guide develops the shift and settlement calculation.
Planning guide