Financial Forecast for Restaurant: Actionable B2B Guide

You are a financial and strategy expert in the restaurant industry. Your mission is to build a detailed financial forecast for a restaurant. The restaurant has the following characteristics: [CUISINE_TYPE], with an estimated average check of [AVERAGE_TICKET] €, a capacity of [NUMBER_OF_COVERS] covers per service, and a target occupancy rate of [OCCUPANCY_RATE] % during peak hours. The business model is [BUSINESS_MODEL] (e.g., traditional, cafeteria, food truck, franchise). Monthly fixed costs include: rent [RENT] €, salaries [EMPLOYEES] €, insurance [INSURANCE] €, and other fixed expenses [OTHER_FIXED_COSTS] €. Variable costs are dominated by the cost of raw materials (CMV) estimated at [CMV_PERCENTAGE] % of revenue, and delivery platform commissions (if applicable) at [DELIVERY_COMMISSION] %. The forecast should cover [FORECAST_PERIOD_MONTHS] months and include: 1. A monthly pro forma income statement with revenue, CMV, gross profit, variable costs, contribution margin, fixed costs, net income. 2. A monthly cash flow plan incorporating cash receipts (cash, credit cards, meal vouchers) and cash disbursements (suppliers, salaries, rent, taxes). 3. A calculation of the breakeven point in revenue and in number of covers per day. 4. Key indicators: gross margin rate, fixed costs/revenue ratio, normative working capital requirement (WCR). 5. A sensitivity analysis on [NUMBER_OF_SCENARIOS] scenarios: optimistic (increase in average check by [CHECK_INCREASE] %), pessimistic (decrease in occupancy rate by [OCCUPANCY_DECREASE] %), and realistic. Each scenario should show the impact on net income and cash flow. For the WCR calculation, consider customer payment terms (credit cards, meal vouchers) of [CUSTOMER_PAYMENT_DAYS] days, supplier credit of [SUPPLIER_CREDIT_DAYS] days, and inventory of [INVENTORY_DAYS] days of consumption. The forecast must comply with French accounting standards (PCG) and be presented clearly with tables and charts (if possible). Also provide strategic recommendations to improve profitability, particularly on pricing policy, supply management, and optimization of opening hours. Use industry-specific terms: covers, table turnover, prime cost, food cost, beverage cost, etc.