Operational Expenses
Detailed monthly expense estimates — Year 2 (2027) baseline, 21 categories
Annual OpEx
$153,144
21 categories, item-level
Avg Monthly
$12,762
Varies by season
% of Revenue
7.9%
of $1,939,800 Y2 rev
Categories
21
Expandable detail below
| Category | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Annual |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cleaning & Sanitation(12) | $595 | $595 | $670 | $595 | $595 | $1,540 | $695 | $695 | $740 | $595 | $595 | $1,470 | $9,380 |
| Paper & Disposable Goods(14) | $390 | $390 | $390 | $390 | $390 | $520 | $580 | $580 | $520 | $390 | $390 | $390 | $5,320 |
| Washroom Supplies(7) | $205 | $205 | $205 | $205 | $205 | $300 | $355 | $355 | $300 | $205 | $205 | $205 | $2,950 |
| Tableware & Smallwares Replacement(13) | $130 | $130 | $865 | $130 | $130 | $1,145 | $270 | $270 | $960 | $130 | $130 | $650 | $4,940 |
| Kitchen Smallwares Replacement(10) | $220 | $70 | $175 | $70 | $70 | $535 | $85 | $85 | $185 | $70 | $70 | $425 | $2,060 |
| Kitchen & Bar Textiles(4) | $25 | $25 | $355 | $25 | $25 | $365 | $40 | $40 | $365 | $25 | $25 | $355 | $1,670 |
| Linen Service(2) | $633 | $633 | $633 | $633 | $633 | $978 | $1,177 | $1,177 | $978 | $633 | $633 | $633 | $9,374 |
| Equipment Maintenance & Repair(10) | $650 | $700 | $885 | $700 | $650 | $1,535 | $700 | $750 | $935 | $700 | $650 | $1,485 | $10,340 |
| Facility Maintenance & Repairs(11) | $215 | $315 | $565 | $315 | $515 | $785 | $235 | $335 | $585 | $515 | $215 | $1,240 | $5,835 |
| Fire & Safety Compliance(5) | $0 | $0 | $40 | $0 | $0 | $390 | $0 | $0 | $40 | $0 | $0 | $720 | $1,190 |
| Utilities(3) | $1,075 | $1,075 | $1,025 | $975 | $925 | $1,150 | $1,320 | $1,320 | $1,150 | $1,025 | $1,075 | $1,075 | $13,190 |
| Technology & POS(10) | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $8,400 |
| Licensing, Permits & Compliance(9) | $0 | $0 | $0 | $700 | $0 | $0 | $0 | $0 | $50 | $0 | $0 | $2,225 | $2,975 |
| Insurance(7) | $925 | $925 | $925 | $925 | $925 | $925 | $925 | $925 | $925 | $925 | $925 | $4,925 | $15,100 |
| Marketing & Printing(7) | $1,100 | $1,100 | $1,150 | $1,450 | $1,450 | $2,750 | $2,450 | $2,450 | $2,500 | $1,450 | $1,650 | $1,850 | $21,350 |
| Uniforms & Staff(3) | $500 | $500 | $1,300 | $500 | $500 | $950 | $750 | $750 | $950 | $500 | $500 | $700 | $8,400 |
| Office & Administration(6) | $530 | $530 | $590 | $630 | $530 | $590 | $630 | $530 | $590 | $630 | $530 | $590 | $6,900 |
| Décor & Ambiance(4) | $290 | $290 | $290 | $290 | $290 | $460 | $320 | $320 | $310 | $290 | $440 | $560 | $4,150 |
| Exterior & Seasonal(6) | $650 | $650 | $650 | $500 | $500 | $7,100 | $75 | $75 | $2,550 | $500 | $650 | $650 | $14,550 |
| Beverage-Specific Costs(4) | $230 | $230 | $270 | $230 | $230 | $350 | $360 | $360 | $350 | $230 | $230 | $270 | $3,340 |
| Miscellaneous / Often Forgotten(9) | $50 | $50 | $315 | $75 | $80 | $315 | $60 | $60 | $240 | $100 | $50 | $335 | $1,730 |
| TOTAL | $9,113 | $9,113 | $11,998 | $10,038 | $9,343 | $23,383 | $11,727 | $11,777 | $15,923 | $9,613 | $9,663 | $21,453 | $153,144 |
Key Context & Assumptions
- •Revenue and covers based on Year 2 (2027) projections from SWL_Investor_Package_Merged.xlsx.
- •36 indoor seats (8 bar + 4 chef’s table + 24 dining room) + 40 patio seats.
- •Patio season: June–September | Off-season: October–May.
- •Open Tue–Sat year-round + Sunday patio in summer (Jun–Sep).
- •Fine dining — higher quality supplies, linens, plateware, and presentation costs.
- •St. John’s, NL pricing — some items higher due to shipping/island premium.
- •COGS (food 33%, bev 22%) and Labour are NOT included — those are separate P&L line items.
- •Insurance estimate of ~$1,040/mo aligns with investor package Tab 3.
- •Credit card processing (2.09% of revenue) is a separate P&L line, not included above.
- •All estimates in CAD.