Define one comparable format
Fix geography, unit of revenue, space, capacity, operating scope and paid roles before collecting numbers.
Method / pilot 1.0Evidence first.
Evidence first.
Assumptions visible.
A repeatable process connects sources, a defined format, a paid operating plan and a cash schedule.
Research status: partial.
Arithmetic can be complete while material local evidence is missing. All three cases expose editable planning scenarios; none is promoted as a verified location-specific investment estimate.
Scores remain unavailable until their factors, coverage and calibration can be defended.
What the financial terms mean
| Revenue | min(demand, capacity) × open days × net unit price. No collected sales tax, customer tips, alcohol or platform revenue. |
| EBITDA | Revenue less ingredients/consumables, payment fees, all required paid labor, occupancy and other cash operating expenses. |
| EBIT | EBITDA less asset depreciation. Normalised mature figure uses annual-average payroll/renewals and month-12 depreciation; yearly result uses the monthly schedule. |
| Owner compensation | Market-replacement labor is already in wages. If the owner takes that role, gross labor pay plus residual project profit is an economic illustration, not a distribution or owner-specific tax calculation. |
| Operating cash | EBITDA + accrued renewal expense − actual renewal cash − Δ(receivables + inventory) − equipment reinvestment. No supplier credit; payroll tax is set aside when accrued. |
| Funding | Pre-opening payments + peak cumulative operating cash deficit + stated cash floor + undrawn works/equipment contingency. |
| Payback | First month cumulative operating cash recovers U₀ and stays recovered through month 60. Unspent reserve is not subtracted twice. No terminal sale, deposit recovery or income-tax benefit. |
| Break-even | Normalised fixed expenses ÷ contribution per unit. EBIT includes month-12 depreciation. Decimal arithmetic rounds whole units upward analytically; monthly cash postings separately round to cents. |
| Asset spending | Opening assets and each monthly reinvestment cohort depreciate straight-line from service month, stop at their assigned life and sum exactly to purchase cost. The monthly reinvestment is an assumed purchase schedule, not a vendor quote. |
Tax and timing assumptions are explicit.
Constant September 2026 planning dollars and published 2026 employer-tax parameters. Month 1 represents January for recurring payment timing; it is not a promised opening date. All rates are held constant for 60 model months. No financing, income taxes, owner distributions, gratuities, inflation, terminal sale or deposit recovery is modeled.
FUTA assumes a full state credit. Texas UI uses the 2.7% floor pending the assigned industry rate. Employee wage bases reset each model January, with no turnover. Florida hiring uses at least the $15 minimum effective September 30, 2026. Benefits 6% and workers compensation 1.5% are unquoted planning allowances.
Two months' rent during works and prepaid initial licenses are in U₀. Annual renewals follow the displayed model months. No receipt-processing or building-record turnaround is represented as an opening timeline.
Repair expenses and purchases of equipment are separate. Fungible inventory balances do not simulate individual shelf lives. Card settlement is an assumed two-day lag; sales-tax collections are ring-fenced from usable cash.
From research to a page that can be refreshed.
Record facts with their limits
Keep exact configurations, original periods, date checked, jurisdiction and exclusions. Preserve rejected lease candidates and quote conflicts.
Choose assumptions openly
Document scenario prices, demand, paid roster, unquoted cost allowances and timing. Keep unknown facts missing; never substitute a zero.
Recalculate the whole case
One engine produces capital, monthly cash, break-even and payback for the page, cards, comparison and downloadable schedules.
Review before release
Validate the data schema, cash identities, edge cases, source interpretation and desktop/mobile presentation. A material change invalidates the previous review.
Financial information disclaimer
Published research and calculations support business planning and education. They are not personalized financial, investment, tax or legal advice, and they do not guarantee costs, revenue, profit or financing. Estimates depend on the stated format, location, source periods and assumptions. Check the requirements and commitments that apply to your circumstances.