9. Start-up Requirements Start-up Expenses Legal $270 Stationery etc. $1,199 Insurance $4,899 Rent $2,500 Computer/Office Supply $5,000 Logo Design/Website Design $1,199 Payroll $37,500 Pre-Opening Marketing $5,750 Consultants $1,500 Total Start-up Expenses $59,817 Start-up Assets Cash Required $65,000 Start-up Inventory $2,500 Other Current Assets $10,000 Long-term Assets $104,000 Total Assets $181,500 Total Requirements $241,317

10. Sales Forecast 2013 2014 2015 Unit Sales Drinks 5,000 5,100 5,253 Food 5,000 5,100 5,253 Booking Parties (corp, private, birthday's) 38 40 42 Concerts/Cover Charge 6,050 6,150 6,300 Total Unit Sales 16,088 16,390 16,848 Unit Prices 2011 2012 2013 Drinks $3.85 $3.85 $3.85 Food $6.25 $6.25 $6.25 Booking Parties (corp, private, birthday's) $1,500.00 $1,500.00 $1,500.00 Concerts/Cover Charge $10.00 $10.00 $10.00 Sales Drinks $19,250 $19,635 $20,224 Food $31,250 $31,875 $32,831 Booking Parties (corp, private, birthday's) $56,575 $60,000 $63,000 Concerts/Cover Charge $60,500 $61,500 $63,000 Total Sales $167,575 $173,010 $179,055 Direct Unit Costs 2011 2012 2013 Drinks $0.96 $0.96 $0.96 Food $1.56 $1.56 $1.56 Booking Parties (corp, private, birthday's) $375.00 $375.00 $375.00 Concerts/Cover Charge $2.50 $2.50 $2.50 Direct Cost of Sales Drinks $4,813 $4,909 $5,056 Food $7,813 $7,969 $8,208 Booking Parties (corp, private, birthday's) $14,144 $15,000 $15,750 Concerts/Cover Charge $15,125 $15,375 $15,750 Subtotal Direct Cost of Sales $41,894 $43,253 $44,764

11. Pro Forma Cash Flow 2013 2014 2015 Cash Received Cash from Operations Cash Sales $167,575 $173,010 $179,055 Subtotal Cash from Operations $167,575 $173,010 $179,055 Additional Cash Received Sales Tax, VAT, HST/GST Received $117 $121 $125 New Current Borrowing $0 $3,000 $2,500 New Other Liabilities (interest-free) $0 $0 $0 New Long-term Liabilities $0 $0 $0 Sales of Other Current Assets $0 $0 $0 Sales of Long-term Assets $0 $0 $0 New Investment Received $0 $5,000 $5,000 Subtotal Cash Received $167,692 $181,131 $186,681 Expenditures 2011 2012 2013 Expenditures from Operations Cash Spending $49,992 $51,491 $53,034 Bill Payments $107,390 $118,751 $120,049 Subtotal Spent on Operations $157,382 $170,242 $173,083 Additional Cash Spent Sales Tax, VAT, HST/GST Paid Out $117 $121 $125 Principal Repayment of Current Borrowing $0 $0 $0 Other Liabilities Principal Repayment $10,440 $10,440 $10,440 Long-term Liabilities Principal Repayment $0 $0 $0 Purchase Other Current Assets $0 $0 $0 Purchase Long-term Assets $0 $0 $0 Dividends $0 $0 $0 Subtotal Cash Spent $167,939 $180,803 $183,649 Net Cash Flow ($247) $328 $3,032 Cash Balance $64,753 $65,082 $68,113

12. Pro Forma Balance Sheet 2013 2014 2015 Assets Current Assets Cash $64,753 $65,082 $68,113 Inventory $4,531 $3,721 $3,861 Other Current Assets $10,000 $10,000 $10,000 Total Current Assets $79,284 $78,803 $81,974 Long-term Assets Long-term Assets $104,000 $104,000 $104,000 Accumulated Depreciation $0 $0 $0 Total Long-term Assets $104,000 $104,000 $104,000 Total Assets $183,284 $182,803 $185,974 Liabilities and Capital 2011 2012 2013 Current Liabilities Accounts Payable $11,854 $9,573 $9,893 Current Borrowing $25,000 $28,000 $30,500 Other Current Liabilities ($10,440) ($20,880) ($31,320) Subtotal Current Liabilities $26,414 $16,693 $9,073 Long-term Liabilities $87,000 $87,000 $87,000 Total Liabilities $113,414 $103,693 $96,073 Paid-in Capital $129,317 $134,317 $139,317 Retained Earnings ($59,817) ($59,447) ($55,207) Earnings $370 $4,240 $5,791 Total Capital $69,870 $79,110 $89,901 Total Liabilities and Capital $183,284 $182,803 $185,974 Net Worth $69,870 $79,110 $89,901

13. Ratio Analysis 2013 2014 2015 Industry Profile Sales Growth n.a. 3.24% 3.49% 1.65% Percent of Total Assets Inventory 2.47% 2.04% 2.08% 6.34% Other Current Assets 5.46% 5.47% 5.38% 43.25% Total Current Assets 43.26% 43.11% 44.08% 53.12% Long-term Assets 56.74% 56.89% 55.92% 46.88% Total Assets 100.00% 100.00% 100.00% 100.00% Current Liabilities 14.41% 9.13% 4.88% 25.40% Long-term Liabilities 47.47% 47.59% 46.78% 73.91% Total Liabilities 61.88% 56.72% 51.66% 99.31% Net Worth 38.12% 43.28% 48.34% 0.69% Percent of Sales Sales 100.00% 100.00% 100.00% 100.00% Gross Margin 75.00% 75.00% 75.00% 58.06% Selling, General & Administrative Expenses 74.78% 72.55% 71.77% 23.02% Advertising Expenses 5.73% 3.76% 3.91% 1.74% Profit Before Interest and Taxes 7.00% 10.06% 11.11% 6.52% Main Ratios Current 3.00 4.72 9.03 1.25 Quick 2.83 4.50 8.61 1.00 Total Debt to Total Assets 61.88% 56.72% 51.66% 99.31% Pre-tax Return on Net Worth 0.76% 7.66% 9.20% 4325.19% Pre-tax Return on Assets 0.29% 3.31% 4.45% 29.65% Additional Ratios 2011 2012 2013 Net Profit Margin 0.22% 2.45% 3.23% n.a Return on Equity 0.53% 5.36% 6.44% n.a Activity Ratios Inventory Turnover 12.00 10.48 11.81 n.a Accounts Payable Turnover 10.06 12.17 12.17 n.a Payment Days 27 34 30 n.a Total Asset Turnover 0.91 0.95 0.96 n.a Debt Ratios Debt to Net Worth 1.62 1.31 1.07 n.a Current Liab. to Liab. 0.23 0.16 0.09 n.a Liquidity Ratios Net Working Capital $52,870 $62,110 $72,901 n.a Interest Coverage 1.05 1.53 1.71 n.a Additional Ratios Assets to Sales 1.09 1.06 1.04 n.a Current Debt/Total Assets 14% 9% 5% n.a Acid Test 2.83 4.50 8.61 n.a Sales/Net Worth 2.40 2.19 1.99 n.a Dividend Payout 0.00 0.00 0.00 n.a