Financial Projections

Projected P&L for 2026 (ramp-up) and 2027 (full year)

2026 Revenue

$1.44M

Partial year (Jun–Dec)

2026 Pre-Tax

$464K

32.2% margin

2027 Revenue

$1.94M

Full year

2027 Pre-Tax

$602K

31.0% margin

2026 Monthly Revenue & Profit

2027 Monthly Revenue & Profit

2026 Monthly P&L (Ramp-Up Year)

Month: Jan
Covers: 0
Revenue: $0
COGS: $0
Gross Profit: $0
Labor: $12,308
OpEx: $100
Pre-Tax: ($12,408)
Margin: —

Month: Feb
Covers: 0
Revenue: $3,500
COGS: $0
Gross Profit: $3,500
Labor: $12,308
OpEx: $417
Pre-Tax: ($9,225)
Margin: -263.6%

Month: Mar
Covers: 0
Revenue: $5,000
COGS: $0
Gross Profit: $5,000
Labor: $16,250
OpEx: $639
Pre-Tax: ($11,889)
Margin: -237.8%

Month: Apr
Covers: 0
Revenue: $5,000
COGS: $0
Gross Profit: $5,000
Labor: $16,250
OpEx: $2,184
Pre-Tax: ($13,434)
Margin: -268.7%

Month: May
Covers: 0
Revenue: $5,000
COGS: $0
Gross Profit: $5,000
Labor: $20,192
OpEx: $2,159
Pre-Tax: ($17,351)
Margin: -347.0%

Month: Jun
Covers: 1,200
Revenue: $135,500
COGS: $39,204
Gross Profit: $96,296
Labor: $49,715
OpEx: $21,622
Pre-Tax: $24,959
Margin: 18.4%

Month: Jul
Covers: 2,640
Revenue: $293,900
COGS: $86,249
Gross Profit: $207,651
Labor: $49,715
OpEx: $23,409
Pre-Tax: $134,528
Margin: 45.8%

Month: Aug
Covers: 2,640
Revenue: $293,900
COGS: $86,249
Gross Profit: $207,651
Labor: $49,715
OpEx: $23,471
Pre-Tax: $134,466
Margin: 45.8%

Month: Sep
Covers: 2,000
Revenue: $263,500
COGS: $77,220
Gross Profit: $186,280
Labor: $49,715
OpEx: $28,452
Pre-Tax: $108,113
Margin: 41.0%

Month: Oct
Covers: 1,160
Revenue: $154,300
COGS: $44,788
Gross Profit: $109,512
Labor: $41,252
OpEx: $16,392
Pre-Tax: $51,869
Margin: 33.6%

Month: Nov
Covers: 1,080
Revenue: $143,900
COGS: $41,699
Gross Profit: $102,201
Labor: $41,252
OpEx: $16,314
Pre-Tax: $44,636
Margin: 31.0%

Month: Dec
Covers: 1,020
Revenue: $136,100
COGS: $39,382
Gross Profit: $96,718
Labor: $41,252
OpEx: $26,225
Pre-Tax: $29,240
Margin: 21.5%

Month	Covers	Revenue	COGS	Gross Profit	Labor	OpEx	Pre-Tax	Margin
Jan	0	$0	$0	$0	$12,308	$100	($12,408)	—
Feb	0	$3,500	$0	$3,500	$12,308	$417	($9,225)	-263.6%
Mar	0	$5,000	$0	$5,000	$16,250	$639	($11,889)	-237.8%
Apr	0	$5,000	$0	$5,000	$16,250	$2,184	($13,434)	-268.7%
May	0	$5,000	$0	$5,000	$20,192	$2,159	($17,351)	-347.0%
Jun	1,200	$135,500	$39,204	$96,296	$49,715	$21,622	$24,959	18.4%
Jul	2,640	$293,900	$86,249	$207,651	$49,715	$23,409	$134,528	45.8%
Aug	2,640	$293,900	$86,249	$207,651	$49,715	$23,471	$134,466	45.8%
Sep	2,000	$263,500	$77,220	$186,280	$49,715	$28,452	$108,113	41.0%
Oct	1,160	$154,300	$44,788	$109,512	$41,252	$16,392	$51,869	33.6%
Nov	1,080	$143,900	$41,699	$102,201	$41,252	$16,314	$44,636	31.0%
Dec	1,020	$136,100	$39,382	$96,718	$41,252	$26,225	$29,240	21.5%

2027 Monthly P&L (Full Year)

Month: Jan
Covers: 1,080
Revenue: $117,400
COGS: $33,680
Gross Profit: $83,720
Labor: $42,506
OpEx: $14,292
Pre-Tax: $26,923
Margin: 22.9%

Month: Feb
Covers: 1,200
Revenue: $130,000
COGS: $37,422
Gross Profit: $92,578
Labor: $42,506
OpEx: $14,555
Pre-Tax: $35,517
Margin: 27.3%

Month: Mar
Covers: 1,200
Revenue: $130,000
COGS: $37,422
Gross Profit: $92,578
Labor: $42,506
OpEx: $17,440
Pre-Tax: $32,632
Margin: 25.1%

Month: Apr
Covers: 1,300
Revenue: $140,500
COGS: $40,541
Gross Profit: $99,960
Labor: $42,506
OpEx: $15,699
Pre-Tax: $41,754
Margin: 29.7%

Month: May
Covers: 1,300
Revenue: $140,500
COGS: $40,541
Gross Profit: $99,960
Labor: $42,506
OpEx: $15,546
Pre-Tax: $41,907
Margin: 29.8%

Month: Jun
Covers: 2,400
Revenue: $196,000
COGS: $57,024
Gross Profit: $138,976
Labor: $51,223
OpEx: $30,746
Pre-Tax: $57,007
Margin: 29.1%

Month: Jul
Covers: 2,880
Revenue: $234,400
COGS: $68,429
Gross Profit: $165,971
Labor: $51,223
OpEx: $19,893
Pre-Tax: $94,855
Margin: 40.5%

Month: Aug
Covers: 2,880
Revenue: $234,400
COGS: $68,429
Gross Profit: $165,971
Labor: $51,223
OpEx: $19,943
Pre-Tax: $94,805
Margin: 40.4%

Month: Sep
Covers: 1,920
Revenue: $205,600
COGS: $59,875
Gross Profit: $145,725
Labor: $51,223
OpEx: $23,487
Pre-Tax: $71,015
Margin: 34.5%

Month: Oct
Covers: 1,300
Revenue: $140,500
COGS: $40,541
Gross Profit: $99,960
Labor: $42,506
OpEx: $15,816
Pre-Tax: $41,637
Margin: 29.6%

Month: Nov
Covers: 1,200
Revenue: $130,000
COGS: $37,422
Gross Profit: $92,578
Labor: $42,506
OpEx: $15,647
Pre-Tax: $34,425
Margin: 26.5%

Month: Dec
Covers: 1,300
Revenue: $140,500
COGS: $40,541
Gross Profit: $99,960
Labor: $42,506
OpEx: $27,656
Pre-Tax: $29,797
Margin: 21.2%

Month	Covers	Revenue	COGS	Gross Profit	Labor	OpEx	Pre-Tax	Margin
Jan	1,080	$117,400	$33,680	$83,720	$42,506	$14,292	$26,923	22.9%
Feb	1,200	$130,000	$37,422	$92,578	$42,506	$14,555	$35,517	27.3%
Mar	1,200	$130,000	$37,422	$92,578	$42,506	$17,440	$32,632	25.1%
Apr	1,300	$140,500	$40,541	$99,960	$42,506	$15,699	$41,754	29.7%
May	1,300	$140,500	$40,541	$99,960	$42,506	$15,546	$41,907	29.8%
Jun	2,400	$196,000	$57,024	$138,976	$51,223	$30,746	$57,007	29.1%
Jul	2,880	$234,400	$68,429	$165,971	$51,223	$19,893	$94,855	40.5%
Aug	2,880	$234,400	$68,429	$165,971	$51,223	$19,943	$94,805	40.4%
Sep	1,920	$205,600	$59,875	$145,725	$51,223	$23,487	$71,015	34.5%
Oct	1,300	$140,500	$40,541	$99,960	$42,506	$15,816	$41,637	29.6%
Nov	1,200	$130,000	$37,422	$92,578	$42,506	$15,647	$34,425	26.5%
Dec	1,300	$140,500	$40,541	$99,960	$42,506	$27,656	$29,797	21.2%

Actual P&L to Date (QuickBooks)

All Dates through February 26, 2026 — Accrual Basis

Income

Sales of Product Income$12,387

Discounted Items (Comped Tickets)$-2,413

Total Income$9,974

Expenses

Pre-Opening Expenses$135,919

Wages$24,615

Professional Fees$9,503

Branding & Design$6,917

Payroll Taxes$1,962

Interest Expense$741

Square Fees$322

Subscriptions$265

Licenses & Permits$200

Bank Charges$142

Photography / Content$60

Total Expenses$180,646

Net Profit / (Loss)($170,672)

Expected for pre-opening restaurant. Source: QuickBooks Online, Accrual Basis.

Key Balance Sheet Items

Operating Account (Cash)$413,864

SWL Cheq (CRA Payroll)$-8,932

GST/HST Receivable$13,878

Accounts Payable$117

Due to Owner$-5,780

Shareholder Loan$600,000