V. Financial Plan

A. Startup Costs:
There are some areas in the startup cost that are inflexible, but there are some areas that are not. The items that are inflexible include labor, COGS, permits & licenses, general and administrative, and lease expenses. The inflexible expenses amount to $36,542.06 and those items must be covered. However, the portion of those expenses that are due prior to production equal $7,004.93, with the remaining amount of $10,354.71 due at the end of each month (amount includes remaining expenses that weren't required prior to startup). The additional amount due can come from sales and is somewhat flexible due to labor and COGS reflecting sales.

Table 5. Startup Funds & Allocations
Description Amount
Total Funds Required for First 3 Months in Operation: $47,754.20
Total Funds Raised (as of 5/4/2025): $1,150.00
Total Months Until Positive Cash Flow: 11
Use of Initial Funds:
Direct Labor and Salaries: $12979.00
Cost of Materials (COGS): $12979.00
Marketing: $1,000
Permits & Licenses: $605.93
General and Administrative: $399.00
Ghost Kitchen Lease Expenses: $9,579.13
Signage / Vehicle Advertising: $500.00
Equipment: $9712.14