Sushi Retraurant Business Plan Essay

Sample Business Plan This is a sample business plan that I completed by myself for a Entrepreneur class in my Senior year of high school. Unlike most students, I was really excited to plan and organize my ideas so my plan ended up being much longer then expected. All the numbers I used were, for the most part, actual prices and I spend hours alone just number crunching. It was worth it in the end when I had my final copy! I apologize in advance for awkward spacing, numbering, and indents. Some things like pictures and flow charts were lost throughout the transfer from Word.

Shifuku Sushi Bar Business Plan Concept History and Background 1. A. Description of Service The Shifuku Sushi Bar, located on 400 Wood Street in Pittsburgh, PA, is a unique eatery that provides customers with freshly made sushi and other complementary foods in a chic setting. Unlike the typical restaurant, Shifuku Sushi Bar allows people to choose from a carry-out or stay-in option to optimize customer convenience. Most sushi eateries do no offer a carry-out service, making Shifuku Sushi Bar innovative and helpful to those who want sushi on the go.

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Shifuku Sushi Bar also employs Itamae-San’s or sushi chefs to prepare the food right in front of the customer, creating an enticing experience and entertainment for all. Like most places, Shifuku Sushi Bar offers free-WiFi to customers and has the normal conveniences of a restaurant. The carry-out option is an important element in Shifuku Sushi Bar’s business plan. The goal is to make reasonable individual orders in less than five minutes so the customer is provided with quick and efficient service. By setting a standard of preparation and sticking to it, Shifuku Sushi Bar will hopefully be known for great timing and customer service.

For customers that do not even have five minutes to spare, there is a grab-and-go counter that contains packaged sushi rolls made earlier the day of sale. As for food choice, Shifuku Sushi Bar includes many different types of Japanese cuisine. With the main focus on Western sushi, customers have a broad choice of rolls ranging from the popular California Roll to the conventional Philadelphia Roll to the unique Dragon Roll. In addition to sushi, Shifuku Sushi Bar offers sides of Sashimi sushi, salads, tempura, yakisoba, and miso soups. For beverages, customers have a choice of tea long with Coke products or water. With an extensive menu and great customer service, Shifuku will beat competing Japanese restaurants and other competitors. Shifuku Sushi Bar takes pride in going Green. To help save the environment, we switched our chopsticks from the classic wood to modern stainless steel. Not only are they machine washable but more importantly, they are eco-friendly. The production of wooden chopsticks destroys 25 million trees a year. At Shifuku Sushi Bar, we respect the earth around us and want to lend a helping hand in the Green Revolution.

In addition to our innovative chopsticks, Shifuku Sushi Bar recycles paper, aluminum, and glass to further our contribution to the environment. To make a visible statement on our support for going Green, Shifuku Sushi Bar has incorporated a color scheme of different shades of green, and then black and white complements. 1. Idea History My idea for a sushi restaurant that offers fast and easy carry-out service came one day while I was craving a plate of California rolls. The only place I knew about that sold carry-out sushi was Wegmans in Hunt Valley, Maryland.

While the drive to Wegmans is moderately average and the sushi is quite good, I always questioned the freshness of the sushi sold. I was aware that Wegmans had their own Itamae-San’s that made all the sushi sold; however, I had never actually seen them prepare the food. This uncertainty sparked my idea that customers should be able to watch their sushi be made for them. Not only would this be entertaining, but it would clear up the question of safe, fresh sushi being served. My idea for the Shifuku Sushi Bar incorporates the feel of Subway food preparation while keeping the eatery chic and comfortable with Japanese designs.

Basically, I imagined walking into a Subway only to find itamae’s rolling sushi and steaming rice. I believe the idea of having carry-out sushi will appeal to many customers. Not only does it alleviate cravings fast, but it is time efficient for people on their lunch breaks or on the run. By not limiting Shifuku Sushi to take-out, I also am allowing customers to lounge around and enjoy their sushi in a relaxed environment with WiFi capabilities. The reasoning behind the location, Pittsburgh, PA, simply serves that my father was raised there and I knew there was a lack of good Japanese restaurants.

The location of 400 Woods Street is perfect because it is right downtown and has easy access. 1. Summary of Experience While I have never worked in a sushi restaurant, I do have extensive knowledge on sushi and related foods. As a sushi fanatic, I usually have sushi at least two times a week and love to explore different restaurants that serve in varying styles. While the popular rotating sushi bar seems to be quite a hit, I find that the majority of the food is the common Western Sushi like California Rolls, Salmon Rolls, or Spicy Shrimp Rolls.

The more exotic sushi is hard to come by unless you visit a fancy restaurant. Not only have I had Western Sushi, but I have indulged in Chirashizushi which is sushi rice with different foods on top like vegetables and sushi such as Futomaki and Hosomaki. I understand the preparations involved with making Japanese cuisine such as sushi and know the materials and ingredients needed. I additionally have studied the proper way to eat sushi and all the Japanese etiquette involved with serving and consuming. My hope is to create an authentic Japanese atmosphere while combining modern American comforts.

As for owning and running the business myself, I feel that I have plenty of confidence to get the job done correctly and efficiently. As a Domino’s Pizza employ for over a year, I have learned the importance of tight management and, most importantly, the need for great customer service. At Domino’s, employees respect their customers and try hard to provide a personalized feeling. Instead of mailing out coupons to our delivery areas, Domino employees go on walk routes and hang flyers on customer’s doors. While this is quite time consuming and labor intensive, customers seem to really appreciate the special approach.

As an insider, I deal with all problems conveyed by customers and answer phones to place orders. Through my various experiences with consumer concerns, I have learned to deal pleasantly with all customers no matter how rude they act. While customer service was a large part of my job, I additionally learned the proper ways to prep and store food and would wash all the dishes. With my work experience from Domino’s I feel I am qualified to work in the food industry and deal effectively with customers. As for actually preparing and making the sushi, I am going to enroll in courses at Sushi Chef Institute to get a degree as a Sushi Chef.

This way, my restaurant will minimize labor costs and I will be able to deal directly with the customers, adding a personal touch. Goals and Objectives 1. Short Term Goals In the short run, Shifuku Sushi Bar will plan to: I. Entice people to come and try the food Objective: 1. i. Create an intense marketing plan with advertising that actually reaches the public and convinces them to come try our food. 2. ii. Use word-of-mouth additionally to increase promotion of Shifuku Sushi Bar. II. Have great customer service Objective 1. i. Hire a competent staff of six that will be customer friendly and will enjoy working at the eatery.

The Sushi Chefs must be efficient and precise in preparation and cooking, along with a general sense of cleanliness and sell-ability. 2. ii. Keep preparation times under five minutes if possible. 3. iii. Staff members should maintain a good appearance and hygiene. 4. iv. The restaurant should be clean at all times, along with the connecting sidewalks to promote sanitation. 5. v. When on the phone, staff members must be polite, no matter the attitude of the customer on the other line. Friendliness is the key to great customer service. III. Increase sales in the first 6 months.

Objective 1. i. Learn which menu items are popular and which ones fail to attract a lot of attention then place special deals to increase sales. 2. ii. Increase advertising on popular items to draw customers. 3. iii. Create a fun and energetic atmosphere to encourage friends and families. IV. Get preparation time down to five minutes maximum. Objective 1. i. Practice speed drills in off-hours when preparing Carry-Out containers to enforce competition. 2. ii. Give out prizes to the fastest Sushi Chef ever month, judging on speed and sell-ability of the sushi. 3. iii.

Make sure everything is always prepped and ready to go to decrease the chance of running out of an ingredient. 2. Long Term Goals In the long run, Shifuku Sushi Bar will plan to: I. Beat out competing sushi restaurants such as Sushi & Rolls Inc. and Sushi Kim Restaurant. Receiving better reviews on the freshness and quality of the food is important, along with customer service and efficiency. Objective 1. i. Incorporate the importance of customer service with all employs and make them practice habits like no cell phones up front and amicable conversation of customers. 2. ii.

Hand out customer review sheets with customers and ask them to fill them out in their spare time. Review what needs attention and improve the area. II. Eventually incorporate new items to the menu. Objective 1. i. Start to make Korean food which seems to draw a lot of business in the Pittsburgh Area. 2. ii. Bring in a larger variety of Western sushi rolls and Sashimi Sushi to increase popularity. 3. iii. Increase profits to allow the food inventory to increase. III. Help the world go Green. Objective 1. i. Order and use stainless steel chopsticks to promote saving trees. 2. ii.

Incorporate a color scheme of greens, black and white to convey our concerns for the environment. 3. iii. Use pictures of flowers, nature, etc. on advertisements. IV. Expand and open another restaurant in Philadelphia to further increase business profits. Objective 1. i. Make sure customer reviews are excellent in Pittsburgh for Shifuku Sushi Bar. 2. ii. Find a new location, preferably the same square footage to make designing easier. 3. iii. Create a new Business Plans to get new estimates on the new location. 4. iv. Hire more labor for Pittsburgh to make up for Owner absence. 5. v.

Check the availability of money to use in this investment. V. If all goes well with Pennsylvania stores, the next step would be to move out-of-state towards bigger cities to attract a larger population of sushi lovers. Objective 1. i. Make sure customer reviews are still excellent in Pittsburgh and currently great in Philadelphia for Shifuku Sushi Bar. 2. ii. Find a new location, preferably the same square footage to make designing easier. 3. iii. Create a new Business Plans to get new estimates on the new location. 4. iv. Research new permits and legal issues with out-of-state business. 5. v.

Research demographics of desired area. 3. Personal Goals As owner and manager of Shifuku Sushi bar, I plan to: I. Be a respected, amicable boss to my employees. Objective 1. i. Offer bonuses for monthly competitions. 2. ii. Never insult a fellow employee when working with them and they fail to do their job correctly. Instead, ask them politely to fix their mistake. If it becomes a constant failure of procedure, I should act enforcing but never severe. 3. iii. Think of all employee’s as a “team” over “subordinates”. II. Maintain a high net profit. Objective 1. i. Help promote sales through great personal customer service. . ii. Always check and double check inventory send-outs and record inventory every night to make sure the supplies aren’t running low. 3. iii. Keep in contact with the accountant and review statements with him/her. III. Become well-known by customers. Objective 1. i. Always address regulars with a friendly smile and their name when preparing their food. 2. ii. When not preparing food, visit tables and ask how the food and service is. 3. iii. Be conversational! Marketing Plan A. Consumers and Demand A typical customer at Shifuku Sushi Bar could be anyone who enjoys sushi.

However, the business is geared toward, but not limited too, people between the age of sixteen and forty, reaching the average college student and the common adult worker. Due to the close proximity of five colleges, the draw to students is a serious factor in designing the store and pricing the food. Design wise, the restaurant is probably more appealing to women; however, I do not believe that the aesthetics of the buildings interior will defer male customers. The price of the food is mildly inexpensive, ranging from four dollars to ten dollars, attracting all income levels and making it easy to grab a quick, cheap meal.

Located right near the business district of Pittsburgh, office workers will easily be able to come in during their lunch hour and grab a carry-out plate without spending a lot of time or money. Shifuku Sushi Bar can also be a family oriented restaurant. While it is not a fancy restaurant were one is seated by a waitress, a family can place a large order and wait for it to be prepared and brought over by a staff member. Shifuku Sushi Bar is the right place for anyone that wants fast take-out sushi or just wants to lounge around and surf the internet.

It is family oriented and a place for friends to hang out and study together. The place receives everyone and anyone who wants to indulge in good sushi for a lower price. B. Competition One of the downsides to being located in Pittsburgh, Pennsylvania is the immense competition in the restaurant venue. Luckily, the sushi restaurant industry has not gotten out of hand, providing marginal competition for Shifuku Sushi Bar. Direct Competition Close to Wood Street, the restaurant Sushi & Rolls Inc located at 301 Grant St. is said to have lousy customer service and questionable freshness in the fish.

The store does not provide a carry-out option, only sit-down, so therefore Shifuku Sushi Bar is more appealing for business workers and others who are looking to grab a bit on the go. Hana Japanese Restaurant and Sushi on 1 Graeme St. is a copy of the Hana Japanese Restaurants in California. However, this Pennsylvania eatery is said to have moderately high prices for just okay sushi. Shifuku Sushi Bar prices are more convenient and affordable to the general public. On 1241 Penn Ave is Sushi Kim Restaurant. This will probably be Shifuku Sushi Bar’s biggest competition due to its great reviews.

The prices are inexpensive and the service and atmosphere are apparently wonderful. However, the one downfall is that Sushi Kim concentrates on Korean dishes as well as Sushi and has received some comments on the lower quality of the sushi. Hopefully people will see Sushi Kim as a good Korean food eatery and stick to Shifuku Sushi Bar when they want pure good sushi. In hopes of attracting University of Pittsburgh and Carnegie Melon students, Shifuku Sushi Bar will have to compete with the Sushi Boat on 128 Oakland Ave.

Besides a few comments on expired meat, which is very serious, customers seem to enjoy the restaurant and the prices. Additionally, Shifuku Sushi Bar will have to compete with Ginza Korean and Japanese Restaurant on 239 Atwood St. However, due to their specialization in Korean food, their great reviews may not crush Shifuku Sushi Bar’s chances. Both of these restaurants may be close to campus, but the sushi served at Shifuku Sushi Bar will be unparallel. As for indirect competition on Wood Street, Shifuku Sushi Bar will have to compete with a variety of national chains and local eateries.

There is an Arby’s on 604, a Chinese restaurant called Mandarin Gourmet on 305, a McDonalds on 608 (rated number one McDonalds in Pittsburgh), a Pizza Hut on 430, a Subway Sandwiches & Salads on 401 (the building right next to Shifuku Sushi Bar), Jean’s Soul Food on1024, Piccolo Piccolo Ristorante on 1st (an amazing Italian restaurant), Mamma Lucia Pizza on 433, Mama Gina’s on 409 (an Italian eatery on the pricey side), Soul Food Connection on 819, Mexico City on 411, Quiznos on 128, Brown Bag Deli on 411, Wendy’s on 606, and a Papa John’s Pizza on 227. Indirect Competition

Seeing as there are no other sushi restaurants located along Wood Street, it is safe to say that Shifuku Sushi Bar will have the monopoly on sushi customers on that street. There is competition in Mandarin Gourmet since many people may choose Chinese over Japanese food and it additionally has carry-out. The Italian restaurants are sit-down oriented so they will not be too competitive with Shifuku Sushi Bar and the corporations like McDonalds will take away the customers that want the dollar menu aspect. Overall, Shifuku Sushi Bar’s location is a great area to draw customers. C. Geographic Market

Pittsburgh is a popular city for surrounding counties to come and eat at. However, most people are only willing to spend twenty minutes or more on traveling time if they are going to a fancy restaurant for a special occasion. Realistically, the average person will travel a maximum of fifteen minutes from their residency to acquire carry-out. Since Shifuku Sushi Restaurant is located on Wood Street, a major street in Pittsburgh, it is very accessible and easy to locate. I believe that receiving customers from University of Pittsburgh and Carnegie Melon University is the farthest distance that the average person will travel.

The main market will consist of Point Park University whose main buildings are just a block away from Shifuku Sushi Bar. This school should bring in many students, along with Duquesne University, an average of ten minutes away. With the business district just a few blocks away, and Pittsburgh being rated 6th in the nation for job density, Shifuku Sushi Bar is in great geographic shape and should acquire a good deal of customers. List of Nearby Universities v Point park university v Duquesne university v Carlow University v University of Pittsburgh v Carnegie Melon University D.

A Quick Look at Demographics Male Ratio 47. 6% Female Ratio 52. 4% As previously stated, due to aesthetics, Shifuku Sushi Bar is more appealing to women than to men. The higher ratio of women in Pittsburgh increases Shifuku Sushi Bar’s chances of success. Under 5 years 5. 3% 5 to 9 years 5. 7% 10 to 14 years 5. 7% 15 to 19 years 7. 7% 20 to 24 years 10. 3% 25 to 34 years 14. 6% 35 to 44 years 14. 0% 45 to 54 years 12. 3% 55 to 59 years 4. 2% 60 to 64 years 3. 8% 65 to 74 years 7. 9% 75 to 84 years 6. % 85 years+ 2. 1 The average customer at Shifuku Sushi Bar is to be between 16 and 40 years old. By looking at the age demographics of Pittsburgh, it would seem that the highest concentrations of individuals are between 20 and 54 years which basically hits the targeted market. E. Advertising Shifuku Sushi Bar Monthly Advertising Costs May 8th 2009 Type of AdvertisingCost Radio (30 seconds)– KDKA AM$95. 00 WAMO-FM$88. 00 Newspaper (1/2 page)– Pittsburgh Post-Gazette$500. 00 Business Cards (250 cards for $5. 99)$23. 99 Flyers (0. 03 per flyer, 1,000 flyers)$30. 00 Store Signs$1,300. 00

Total Cost$2,036. 99 Advertising will rely primarily on radio and newspaper ads and their promotions. However, passing out business cards and hanging up flyers around the city will further promote Shifuku Sushi Bar. Window signs with special deals will entice pedestrians to come inside the restaurant and try out the food. Shifuku Sushi Bar will also rely on word-of-mouth process of college students to hopefully receive more student body. Going Green will be incorporated into all of Shifuku Sushi Bar’s advertisements. The color scheme will include various hues of greens with complements of white and black.

Floral and natural images will be used on flyers and such to show Shifuku Sushi Bar’s support for the environment. As previously stated, the inventory chopsticks are stainless steel, machine washable, and eco-friendly. Not only are they a Green product, but they come customized! This is a great way to spread the word about Shifuku Sushi Bar since the main goal is to attract carry-out customers. The chopsticks will have a similar decal on them: (used to contain pictures) Obviously, the writing will say ‘Shifuku Sushi Bar’ followed by the Japanese Kanji symbol for happiness.

These chopsticks will eventually filter throughout the city and spread the word of great sushi at Shifuku Sushi Bar, along with the fact that we are an environmentally concerned restaurant. F. Pricing Policy Shifuku Sushi Bar Estimated Profits for Month One May 8th 2009 Menu ItemPrice SoldQuantity Sold a day (estimated)Quantity Sold a week (estimated)Quantity Sold a month (estimated)Profit Earned Per Month Alaskan Roll (8 Piece)$5. 00856224$1,120. 00 American Roll (8 Piece)$7. 00535140$980. 00 Baja California Roll (8 Piece)$5. 00535140$700. 00 Boston Roll (8 Piece)$5. 001070280$1,400. 00 Cajun Roll (8 Piece)$6. 0856224$1,344. 00 California Roll (8 Piece)$5. 0025175700$3,500. 00 Caterpillar Roll (8 Piece)$9. 0021456$504. 00 Dragon Roll (8 Piece)$10. 0032184$840. 00 Frisky Roll (8 Piece)$10. 0032184$840. 00 Island Roll (8 Piece)$8. 0021456$448. 00 New York Roll (8 Piece)$6. 001070280$1,680. 00 New Zealand Roll (8 Piece)$6. 00535140$840. 00 Philadelphia Roll (8 Piece)$6. 001070280$1,680. 00 Rainbow Roll (8 Piece)$10. 00535140$1,400. 00 Shrimp Tempura Roll (8 Piece)$6. 001070280$1,680. 00 Spicy Tuna Roll (8 Piece)$6. 00535140$840. 00 Vegetable Roll (8 Piece)$4. 001498398$1,592. 00 Volcano Roll (8 Piece)$9. 0021456$504. 0 Pork Gyoza (8 piece)$5. 001070280$1,400. 00 Spinach Miso Soup (small bowl)$1. 501070280$420. 00 Tofu Miso Soup (small bowl)$1. 50856224$336. 00 Shrimp Sashimi$10. 00749196$1,960. 00 Salmon Sashimi$10. 00963252$2,520. 00 Vegetable Tempura (4 piece)$5. 001284336$1,680. 00 Shrimp Tempura (4 piece)$6. 0020140560$3,360. 00 Vegetable Yakisoba (medium bowl)$6. 001284336$2,016. 00 Seafood Yakisoba (medium bowl)$8. 00856224$1,792. 00 Organic Garden Salad$4. 0015105420$1,680. 00 Sashimi Salad$8. 00963252$2,016. 00 Green Tea$1. 00553851,540$1,540. 00 Coke/Diet Coke/Sprit/ Rootbeer/Coke Zero$1. 50855952,380$3,570. 00

WaterFree–––$0. 00 Totals–3922,74410,982$46,182. 00 This chart is estimated and represents a below-average sales month. Shifuku Sushi Bar Estimated Profits for Month Two May 8th 2009 Menu ItemPrice SoldQuantity Sold a day (estimated)Quantity Sold a week (estimated)Quantity Sold a month (estimated)Profit Earned Per Month Alaskan Roll (8 Piece)$5. 001284336$1,680. 00 American Roll (8 Piece)$7. 00963252$1,764. 00 Baja California Roll (8 Piece)$5. 00963252$1,260. 00 Boston Roll (8 Piece)$5. 001498392$1,960. 00 Cajun Roll (8 Piece)$6. 001284336$2,016. 00 California Roll (8 Piece)$5. 0030210840$4,200. 00 Caterpillar Roll 8 Piece)$9. 00642168$1,512. 00 Dragon Roll (8 Piece)$10. 00642168$1,680. 00 Frisky Roll (8 Piece)$10. 00642168$1,680. 00 Island Roll (8 Piece)$8. 00642168$1,344. 00 New York Roll (8 Piece)$6. 001498392$2,352. 00 New Zealand Roll (8 Piece)$6. 00963252$1,512. 00 Philadelphia Roll (8 Piece)$6. 001498392$2,352. 00 Rainbow Roll (8 Piece)$10. 001070280$2,800. 00 Shrimp Tempura Roll (8 Piece)$6. 0020140560$3,360. 00 Spicy Tuna Roll (8 Piece)$6. 00963252$1,512. 00 Vegetable Roll (8 Piece)$4. 0020140560$2,240. 00 Volcano Roll (8 Piece)$9. 00535140$1,260. 00 Pork Gyoza (8 piece)$5. 0015105420$2,100. 00 Spinach Miso Soup small bowl)$1. 5015105420$630. 00 Tofu Miso Soup (small bowl)$1. 501070280$420. 00 Shrimp Sashimi$10. 0015105420$4,200. 00 Salmon Sashimi$10. 0015105420$4,200. 00 Vegetable Tempura (4 piece)$5. 0015105420$2,100. 00 Shrimp Tempura (4 piece)$6. 0025175700$4,200. 00 Vegetable Yakisoba (medium bowl)$6. 0015105420$2,520. 00 Seafood Yakisoba (medium bowl)$8. 001498392$3,136. 00 Organic Garden Salad$4. 0020140560$2,240. 00 Sashimi Salad$8. 0015105420$3,360. 00 Green Tea$1. 00604201,680$1,680. 00 Coke/Diet Coke/Sprit/ Rootbeer/Coke Zero$1. 50956652,660$3,900. 00 WaterFree–––$0. 00 Totals–5403,78015,120$71,170. 00

This chart is estimated and represents an average sales month. Shifuku Sushi Bar Estimated Profits for Month Three May 8th 2009 Menu ItemPrice SoldQuantity Sold a day (estimated)Quantity Sold a week (estimated)Quantity Sold a month (estimated)Profit Earned Per Month Alaskan Roll (8 Piece)$5. 0015105420$2,100. 00 American Roll (8 Piece)$7. 001070280$1,960. 00 Baja California Roll (8 Piece)$5. 001070280$1,400. 00 Boston Roll (8 Piece)$5. 0016112448$2,240. 00 Cajun Roll (8 Piece)$6. 001498392$2,352. 00 California Roll (8 Piece)$5. 0035245980$4,900. 00 Caterpillar Roll (8 Piece)$9. 00856224$2,016. 00 Dragon Roll (8 Piece)$10. 0856224$2,240. 00 Frisky Roll (8 Piece)$10. 00963252$2,520. 00 Island Roll (8 Piece)$8. 00856224$1,792. 00 New York Roll (8 Piece)$6. 0016112448$2,688. 00 New Zealand Roll (8 Piece)$6. 001070280$1,680. 00 Philadelphia Roll (8 Piece)$6. 0016112448$2,688. 00 Rainbow Roll (8 Piece)$10. 001070280$2,800. 00 Shrimp Tempura Roll (8 Piece)$6. 0025175700$4,200. 00 Spicy Tuna Roll (8 Piece)$6. 001070280$1,680. 00 Vegetable Roll (8 Piece)$4. 0025175700$2,800. 00 Volcano Roll (8 Piece)$9. 00856224$2,016. 00 Pork Gyoza (8 piece)$5. 0018126504$2,520. 00 Spinach Miso Soup (small bowl)$1. 5020140560$840. 00 Tofu Miso Soup (small bowl)$1. 015105420$630. 00 Shrimp Sashimi$10. 0015105420$4,200. 00 Salmon Sashimi$10. 0015105420$4,200. 00 Vegetable Tempura (4 piece)$5. 0020140560$2,800. 00 Shrimp Tempura (4 piece)$6. 0025175700$4,200. 00 Vegetable Yakisoba (medium bowl)$6. 0015105420$2,520. 00 Seafood Yakisoba (medium bowl)$8. 0015105420$3,360. 00 Organic Garden Salad$4. 0020140560$2,240. 00 Sashimi Salad$8. 0015105420$3,360. 00 Green Tea$1. 00704901,960$1,960. 00 Coke/Diet Coke/Sprit /Rootbeer/Coke Zero$1. 501007002,800$4,200. 00 WaterFree–––$0. 00 Totals–6014,13717,248$81,102. 00 This chart is estimated and represents an above-average sales month.

Legal Requirements Shifuku Sushi Bar Legal Requirements May 8th 2009 Legal Requirement FeesFee Pittsburgh, Pennsylvania Food Permit ($19. 99 form, $49. 99 submission)$69. 98 Sales Tax Registration Form PA-100 ($19. 99 form, $49. 99 submission)$69. 98 Pittsburgh, Pennsylvania Business Registration Form ($19. 99 form, $49. 99 submission)$69. 98 Workers Compensation Forms$9. 95 Copyright Cost ($45. 00 Federal Filling Fee)$395. 00 Building Permit$150. 00 Plumbing Permit$150. 00 Total Cost$914. 89 All legal requirements are a one-time only cost. Shifuku Sushi Bar Monthly Insurance Rates May 8th 2009 InsuranceCost per Month

General Liability Insurance$800. 00 Workers Compensation for Employees*$291. 27 Property Insurance$500. 00 Total Cost$1,591. 27 *As of current, Workers Compensation in Pittsburgh, Pennsylvania is equal to $2. 80 per $100. 00 of every employee’s earnings. To get the calculated Workers Compensation per month, Shifuku Sushi bar took the total sum of all employees’ pay checks at the end of the month and divided by one hundred. This came to be $1,040. 20 divided by 100 multiplies by 2. 8 to get the total of $291. 27. Form of Ownership Shifuku Sushi Bar will be operated by me, Lauren Snyder, as a sole proprietorship business.

This means that I have unlimited liability, that I am solely responsible for all the aspects of my company. I will be working as the owner and one of the employee’s at my restaurant on a daily basis. As the owner, I realize that I assume responsibility for all losses made through Shifuku Sushi Restaurant and must pay back all expenses through my own pocket even if the business goes out. My confidence and leadership skills reinforce my decision to go through with a sole proprietorship ownership, along with the fact that it is easy to start up and the government is barely involved.

As sole proprietor, I know my duties involve making all of the decisions regarding the operations, inventory, advertising, etc. While it is a demanding position, I receive all the profits made in future years after the debt is paid off and expenses are covered. Additionally, Shifuku Sushi Bar will pay no income tax as a sole proprietorship company. By deciding to make Shifuku Sushi Bar into a sole proprietorship company with myself as the owner, I feel certain that the business will do well due to lack of power struggle on decisions, double taxation, and other restraints. Industry Overview The sushi market is quite popular today.

In the past twenty years, sushi restaurants have appeared all over cities across the nation. While the industry has certainly grown in the past years, it is still developing. There are very little restaurants opening in small towns and rural areas because of the selectiveness of the food offered. Because urban areas are more likely to have sushi restaurants, it is said that Japanese business travelers are also more likely to visit urban areas for familiarity. Globally, the sushi industry has not quite taken off yet, however, Sasha Issenberg, author of The Sushi Economy, claims it will soon take its turn in the global economy.

Fish prices have sharply increased in the last ten years as restaurants became increasingly popular, in turn rising the price of the sushi roll itself. These rising prices makes sushi restaurants more profitable than before, spurring even more openings. One should make sure though that they have sufficient funding because of the rise in sushi food inventory. Financial Plan 1. A. Initial Capitalization Plan Shifuku Sushi Bar Initial Capitalization Statement May 8th 2009 One-Time-Only Capital NeedsCost Fixtures and equipment$34,013. 32 Decorating$4,388. 00 Remodeling$27,713. 16 Installation Cost$2,516. 7 Store Front Sign$1,250. 00 Starting Food and Supplies Inventory*$17,227. 52 Utility Deposits$1,200. 00 Legal Fees$914. 89 Promotion (Opening)$3,120. 00 Cash on Hand (cash register)$400. 00 Other**$6,500. 00 Total One-Time-Only Expenses$99,243. 46 Monthly Operating ExpensesExpenses (One Month)Multiply ByExpenses (Three Months) Owner’s Salary$3,146. 003$9,438. 00 Sushi Chef Salary One$1,430. 003$4,290. 00 Sushi Chef Salary Two$1,430. 003$4,290. 00 Sushi Chef Salary Three$1,430. 003$4,290. 00 Sushi Chef Salary Four$1,430. 003$4,290. 00 Insider One$768. 003$2,304. 00 Insider Two$768. 03$2,304. 00 Rent$4,009. 423$12,028. 26 Advertising$2,036. 993$6,110. 97 Accounting$250. 003$750. 00 Food Inventory Month One***$10,471. 281$10,471. 28 Food Inventory Month Two***$16,269. 191$16,269. 19 Food Inventory Month Three***$18,360. 151$18,360. 15 Kitchen/Office/Janitorial/Bathroom/Serving Supplies$2,101. 493$6,304. 47 Utilities$700. 003$2,100. 00 Phone/Internet (Verizon 3 Year Term Business Expansion PAK, includes Broadband, 2 or more voice lines, and unlimited calling)$93. 003$279. 00 Water and Sewage$60. 003$180. 00 Insurance$1,591. 273$4,773. 81 Taxes, licenses$600. 003$1,800. 0 Miscellaneous$500. 003$1,500. 00 Total Monthly Expenses$112,133. 13 Total Capitalization$211,3176. 59 * Starting Food and Supplies Inventory was determined by using the projected net profit of $225,000 and realizing that there would be 12 inventory turnovers or one every month. This meant Shifuku Sushi Bar apparently needed a minimum opening inventory of $18,750 plus at least one month’s worth of replacement inventory on order. By using the already exact Month One Food Inventory cost of $10,471. 28 and the already exact Monthly Supply cost of $2,101. 49, the price came to $31,322. 77.

Multiplied by a markup percentage of 45%, Shifuku Sushi Bar would need at least $17,227. 52 worth of inventory, consisting of both food and kitchen/office/janitorial/bathroom/serving supplies for start-up. **Due to the expense of five Sushi Chefs, as owner of the store and manager, I decided that enrolling in the Sushi Chef Institute which according to current 2008 tuition costs, will average to $5,938. 86, which is rounded to $6,500. 00 for additional costs, to get my degree. This allows Shifuku Sushi Bar to hire four Sushi Chefs, as I will be able to prepare and make the food for customers.

This additionally adds to customer service in my opinion. ***Since consumption of profit is assumed to increase after the first and second month, the inventory is additionally increasing per month. By developing three different months’ profits and inventory, I have a base for a low-average month (Month One), a normal average month (Month Two), and an above average month (Month Three). To figure out my yearly revenue and expenses, I simply took the first three months as planned and then averaged that the next nine months would be normal average profit months, hence taking Food Inventory Month Two as the price for the remaining year.

See Food Inventory Breakdown for further details. Shifuku Sushi Bar Funding Plan May 8th 2009 Initial Funding PlanAmount Available Cash Currently in Savings$23,000 Cash Currently in Retirement Funds$55,000 Cash in Barbara Snyder Pension Available$200,000 Total Funding$278,000. 00 Shifuku Sushi Bar’s funding plan luckily does not require any bank loans due to sufficient available cash funds. 1. B. Projected Income Statement Shifuku Sushi Bar Projected Income Statement For First Year Ending May 30th 2010 ItemStatements For Year Sales$838,984. 00 Cost of Goods Sold$191,523. 33 Gross Profit$647,460. 67 Operating Expenses–

Payroll– Owner$37,752. 00 Sushi Chef One$17,160. 00 Sushi Chef Two$17,160. 00 Sushi Chef Three$17,160. 00 Sushi Chef Four$17,160. 00 Insider One$9,216 Insider Two$9,216 Rent$48,113. 04 Operating Supplies– Kitchen/Office/Janitorial/ Bathroom/Serving Supplies$25,217. 88 Taxes and Licenses$7,200. 00 Utilities$9,600. 00 Water and Sewage$720. 00 Phone/Internet$1,116. 00 Advertising$24,443. 88 Insurance$19,095. 24 Accounting$3,000. 00 Miscellaneous$6,000. 00 Total Operating Expenses$269,330. 04 Net Profit$378,130. 63 Shifuku Sushi Bar Income Statement For Second Year Ending May 30th 2011 ItemStatements For Year

Sales$928,372. 00 Cost of Goods Sold$210,341. 93 Gross Profit$718,030. 07 Operating Expenses– Payroll– Owner$41,184. 00 Sushi Chef One$18,720. 00 Sushi Chef Two$18,720. 00 Sushi Chef Three$18,720. 00 Sushi Chef Four$18,720. 00 Insider One$10,368. 00 Insider Two$10,368. 00 Rent$48,113. 04 Operating Supplies– Kitchen/Office/Janitorial/ Bathroom/Serving Supplies$28,829. 88 Taxes and Licenses$7,400. 00 Utilities$9,600. 00 Water and Sewage$720. 00 Phone/Internet$1,116. 00 Advertising$26,543. 88 Insurance$19,360. 88 Accounting$3,000. 00 Miscellaneous$6,200. 00 Total Operating Expenses$287,683. 68 Net Profit$430,346. 39

For the second year Income Statement, sales were determined by using the three month profits from the first year and then using the above-average estimated profit for the remaining months. All labor wages increase a dollar an hour and supplies, advertising, miscellaneous and taxes and licenses increased as well. 1. Balance Statement Shifuku Sushi Bar Pro Forma Balance Sheet May 8th 2009 AssetsLiabilities and Owner’s Equity Current AssetsCurrent Liabilities Cash$112,074. 54Accounts Payable$0. 00 Inventory$17,227. 52Notes Payable$0. 00 Total Current Assets$129,302. 06Long Term Liabilities Fixed AssetsNotes Payable$0. 00

Fixtures and Equipment$34,013. 32Total Liabilities$0. 00 Utility Deposits$1,200. 00Owner’s Equity$192,228. 54 Leasehold Improvements$27,713. 16– Total Assets$192,228. 54Total Liabilities and Owner’s Equity $192,228. 54. 00 Organization, Management, and Staffing Plan 1. Organization Chart Shifuku Sushi Bar Employee Organization Chart (had flow chart here) Owner/Manager–Lauren Snyder–$11. 00 an hour Two Insiders–$8. 00 an hour Four Sushi Chefs–$11. 00 an hour May 8th 2009 Shifuku Sushi Bar Sushi Chef Work Schedule for Week One May 8th 2009 Time FrameSushi Chef OneSushi Chef TwoSushi Chef ThreeSushi Chef FourOwner Monday4 P.

M. -10. 30 P. M. 04 P. M. -10. 30 P. M. 09:30 A. M. -10:30 P. M. Tuesday04 P. M. -10. 30 P. M. 9:30 A. M. -4 P. M. 9:30 A. M. -4 P. M. 4 P. M. -10. 30 P. M. Wednesday4 P. M. -10. 30 P. M. 9:30 A. M. -4 P. M. 9:30 A. M. -4 P. M. 04 P. M. -10. 30 P. M. Thursday9:30 A. M. -4 P. M. 9:30 A. M. -4 P. M. 04 P. M. -10. 30 P. M. 4 P. M. -10. 30 P. M. Friday9:30 A. M. -4 P. M. 04 P. M. -10. 30 P. M. 4 P. M. -10. 30 P. M. 9:30 A. M. -4 P. M. Saturday09:30 A. M. -4 P. M. 04 P. M. -10. 30 P. M. 9:30 A. M. -10:30 P. M. Sunday9:30 A. M. -4 P. M. 9:30 A. M. -4 P. M. 4 P. M. -10. 30 P. M. 4 P. M. -10. 30 P. M. :30 A. M. -10:30 P. M. Total Hours32. 5 Hours32. 5 Hours32. 5 Hours32. 5 Hours71. 5 Hours Shifuku Sushi Bar Insider Schedule for Week One May 8th 2009 Time FrameStaff OneStaff TwoOwner Monday10 A. M. -4 P. M. 09:30 A. M. -10:30 P. M. Tuesday010 A. M. -4 P. M. 4 P. M. -10:30 P. M. Wednesday10 A. M. -4 P. M. 04 P. M. -10:30 P. M. Thursday010 A. M. -4 P. M. 4 P. M. -10:30 P. M. Friday10 A. M. -4 P. M. 4 P. M. -10 A. M. 9:30 A. M. -10:30 P. M. Saturday10 A. M. -4 P. M. 4 P. M. -10 P. M. 9:30 A. M. -10:30 P. M. Sunday009:30 A. M. -10:30 P. M. Total Hours24 Hours24 Hours71. 5 Hours 1. Pay Breakdown

Year One v Owner receives $11. 00 an hour v Sushi Chef receives $11. 00 an hour v Insider receives $8. 00 an hour Year Two v Owner receives $12. 00 an hour v Sushi Chef receives $12. 00 an hour v Insider receives $9. 00 an hour 1. Resumes Employment Application Shifuku Sushi Bar 400 Wood St. Pittsburgh, PA. 15222 Tel : (410)963-0631 Fax : (410)357-0856 Position applied for ___ Sushi Chef ___ Insider Date of Application_________ Name___________________________________ Social Security # ___________ Last First M.

I. Address¬¬-____________________________________________________________ ______ State Zip Code Telephone # ¬¬¬¬¬¬¬¬(___)__________ Mobile # (___)_____________ E-mail_______________ Please Print If you are under 18, can you produce a work permit? _____Yes _____No If no, please explain ¬¬¬¬¬¬¬¬¬¬¬-______________________________________________________ Are you legally eligible for employment in this country? _____Yes ____No Have you ever pled “guilty” or “no contest” to, or been convicted of a crime, including a DUI? ____Yes ____No If yes, please provide date(s) and details ¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬-_____________________________________ Date available ___/___/___ Employment desired ___Full-Time ___Part-Time What is your availability? MondayTuesdayWednesdayThursdayFridaySaturdaySunday How did you learn about Shifuku Sushi Bar? ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________ ___________________________________________________________ ____________ Employment History Provide the following information of you past two employers, assignments or volunteer activities, starting with the most recent. From_____ To_____ Employer_________________________ Phone # (___)__________ Job Title_____________ Address______________________________________________ Supervisor_____________________ May we contact for a reference? _____Yes _____No Summarize the nature of work performed and job responsibilities_____________________ ____________________________________________________________ ___________________________________________________________ __________________________ Reason for leaving__________________________ Hourly rate/Salary $_______ per_____ From_____ To_____ Employer_________________________ Phone # (___)__________ Job Title_____________ Address______________________________________________ Supervisor_____________________ May we contact for a reference? _____Yes _____No Summarize the nature of work performed and job responsibilities_____________________ ____________________________________________________________ ___________________________________________________________ __________________________ Reason for leaving__________________________ Hourly rate/Salary $_______ per_____ Skills and Qualifications Summarize any training, skills, licenses, and certificates that may qualify you as being able to perform job-related functions in the position for which you are applying. ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________

Educational Background Name & LocationYears CompletedGraduate? Course of Study High School: College: Other: References NameTelephone# of Years Known Why do you want to work for Shifuku Sushi Bar? _____________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________ Applicant Statement I certify that all information provided above in order to apply to Shifuku Sushi Bar is true, complete, and correct.

I understand that any information provided by me that is found to be false, incomplete or misrepresented will be sufficient cause to cancel further consideration of this application or immediately discharge me from the employers service, whenever it is discovered. I expressly authorize the employer, its representatives, employees or agents to contact and obtain information from all references, employers, public agencies, licensing authorities and educational institutions and to otherwise verify the accuracy of all rights and claims I may have regarding the application, resume, or job interview.

I hereby waive any and all rights and claims I may have regarding the employer, its agents, employees or representatives, for seeking, gathering, and using such information in the employment process and all other persons, corporations or organizations for furnishing such information about me. I understand that the employer does not unlawfully discriminate in employment and no question on this application is used for the purpose of limiting or excusing any applicant from serious consideration for employment on a basis prohibited by applicable local, state, or federal law.

I understand that this application remains current for only 30 days. At the conclusion of that time, if I have not heard from the employer and still wish to be considered for employment, it will be necessary to reapply and fill out a new application. If I am hired, I understand that I am free to resign at any time, with or without cause and without prior notice, and the employer reserves the same right to terminate my employment at any time, with or without cause and without prior notice, except as may be required by law.

This application does not constitute an agreement or contract for employment for any specific time period or definite duration. I understand that no supervisor or representative of the employer is authorized to make any assurances to the contrary and that no implied, oral, or written agreements contrary to the foregoing express language are valid unless they are in writing and signed by the employer’s president.

I also understand that if I am hired, I will be required to provide proof of identity and legal authority to work in the United States and that federal immigration laws require me to complete an I-9 Form in this regard. DO NOT SIGN UNTIL YOU HAVE READ THE ABOVE APPLICANT STATEMENT I certify that I have read, fully understood and accept all terms of the foregoing Applicant Statement. Signature of Applicant________________________________________ Date__________ . Employee General Tasks List Owner/Manager v Keep track of all finances v Order inventory every month v Check and record food inventory every night to make sure there is sufficient supplies ready for the rest of the week v If food inventory is low and new orders are needed to get through the week, place order v Check and record maintenance supplies once a week to make sure there is enough supplies to last the month. Create work schedule every Saturday v Keep track of employee hours on computer system v Be flexible with employee hours to maintain good relations v Wear black pants and an appropriate white shirt v Keep the restaurant decorated and chic v Oversee Opening and Closing of store when scheduled on those hours v Keep in contact with accountant and review finances v Pay all monthly expenses on time and in full Make sure the interior and exterior of store is cleanly and functioning, if not, order or request needed attention v Create flyers, business cards, make special deals, etc to increase promotion v Speak to all customers that need to see the manager over a complaint and fully serve all their needs to the best of ability v Oversee all employee’s and make sure behavior is appropriate v Take needed action if employee’s are acting out of hand; fire employee if needed; hire new employee v Attend to all legal issues v Handle all bank transactions v File all employee’s pay checks Check food inventory freshness upon arrival, throw out all sushi products that look inedible or potentially poisoning v Maintain good customer service v See Sushi Chef tasks for further information. Sushi Chef v Keep an eye out for inedible food inventory and alert owner upon findings v Greet all customers and ask what they would like to be served today v Try to keep all preparations under five minutes unless the order is family size and will take more time than average v Employ clean habits on the make-line, especially in front of customers v Wear gloves at all times to follow health code If a customer asks for a remake of their sushi, remake it without complaint v Open and close according to shift schedule v Keep make-line clean and organized v Make sure all food prepared is sellable v Make sure the make-line is always stocked with appropriate items v Wear assigned uniform v Handle all kitchen appliances with care v Watch the grill temperature and remember to turn it off at night shift v If an appliance drops on the floor, place it in the washing station and retrieve a clean one v Wash make-line items at end of shift v Come to work on time with a great attitude Insider Answer the phone if it rings and help the customer accordingly v Maintain great customer service skills v Occupy the cash registers and give customers the correct change always v Keep an eye on the cash register when not occupying v Record whether the register is coming up short or over v File credit receipts and checks correctly v Keep enough money in the register v Hang flyers around the city v Clean the bathroom (nigh shift) v Make sure the restaurant eating area is presentable (morning shift) v Hand out samples on the street when asked v Answer any questions that customers have Clear tables if they are not done so by customer v Bring customers their food if they order a time consuming amount of food v Sweep, wipe of tables, and clean the eating area (morning and night shift) v Wash dishes at the end of shift or when needed v Wear black pants and an appropriate white shirt v Do not act too flirty with customers to the point of questionable actions v Keep a good, clean appearance and maintain cleanly habits Other Considerations 1. A. Production and Manufacturing Needs Shifuku Sushi Bar Estimated Food Inventory Month One May 8th 2009 Food Inventory*Expired Quantity Per WeekQuantity

Per MonthPrice Per ItemPrice Total (per month) Asparagus (1 bunch)1 week14$3. 49$13. 96 Avocado (1)1 week112448$1. 00$448. 00 Carrot (5 pound)2 weeks1. 255$5. 99$29. 95 Celery (1 bunch)1 week312$1. 99$23. 88 Cucumber (50 packaged)2 weeks2. 259$40. 98$368. 82 Crab (25 pounds/Frozen)1 month28$159. 38$1,275. 04 Crawfish (10 pounds/Frozen)1 month–2. 5$105. 00$262. 50 Cream Cheese (4 bars in a box)1 month936$2. 99$107. 64 Daikon (radish)(16 oz)1 month416$1. 99$31. 84 Eel (10 pounds)1 month0. 52$135. 00$270. 00 Eggs (12 dozen, 5 packs)2 weeks0. 52$15. 40$30. 80 Flour (5 pounds)6 months14$17. 65$70. 60 Ginger Flanks (pickled, 2. lbs)6 months312$8. 75$105. 00 Ginger Flank Carry-Out Packets (200)6 months312$17. 00$204. 00 Gyoza (Pork) (pack of 8, 25 packs)6 months312$32. 40$388. 80 Green Onion (1 bunch)1 week520$0. 89$17. 80 Kiwi (1 ea)1 week1248$0. 49$23. 52 Masago (3 oz)1 month728$4. 00$112. 00 Mayonnaise (Japanese) (17. 64 fl. oz. )1 month624$4. 25$102. 00 Nori (500 sheets)1 month28$61. 00$488. 00 Noodles (30 pounds)1 year0. 52$180. 00$360. 00 Pepper (table)(2 pounds)(McCormick)–416$15. 60$249. 60 Rice-Botan Calrose (sushi/uncooked) (20 pounds)1 year312$40. 39$484. 68 Salad (packaged) (12 bags)1 month4. 7519$31. 05$589. 85

Salt (table)(2 pounds)(McCormick)–416$10. 65$170. 40 Sesame Seeds (white, 10 lb. )1 year–3$50. 63$151. 88 Shiitake Mushrooms (1 pound)1 month28$7. 99$63. 92 Shrimp (25 pounds/Frozen)1 month1. 1254. 5$168. 56$758. 52 Shrimp Tails (30 pieces/Frozen)1month728$10. 00$280. 00 Smoked Salmon (25 pounds/Frozen)1 month14$243. 75$975. 00 Soy Sauce (10 fl. oz. )6 months1040$2. 99$119. 60 Soy Sauce Carry-out Packets (200)1 year28$15. 00$120. 00 Spinach Miso Soup (3 packets)1 year25100$2. 83$283. 00 Squash (1 ea)1 week416$0. 75$12. 00 Sushi Vinegar (12 fl. oz. )1 year9. 538$1. 48$56. 24 Sweet Sauce (12 fl. oz. )6 months312$2. 05$24. 60

Togarashi (red chili pepper sauce, 12 fl. oz)6 months312$2. 35$28. 20 Tofu Miso Soup (3 packets)1 year2080$2. 83$226. 40 Tuna (25 pounds/ Frozen)1 month0. 52$318. 75$637. 50 Trio Sauce (12 oz)1 month28$1. 59$12. 72 Wasabi (1. 52 Oz)6 months620$3. 99$79. 80 Wasabi Carry-Out Packets (200)1 year312$14. 00$168. 00 Yamamotoyama (Green Tea)(90 bags)2 years4. 518$14. 99$269. 82 Total Cost––––$10,471. 28 Food inventory estimated for a below-average sales month. *when figuring out quantities needed per month on ingredients, totals were formed from the production of the items involving that ingredient and then measured from there on.

For example, when calculating how much tuna meat Shifuku Sushi Bar should order for one month, I took the items that used tuna – the New York Roll and the Spicy Tuna Roll—and took their total production for month one, which was 280 New York Rolls and 140 Spicy Tuna Rolls to find a total production of 420 rolls involving tuna. With research, I found out 10 rolls can be made with one pound of meat. So 420 rolls divided by 10 is 42 pounds of meat needed to serve the production level. Tuna comes in a bulk of 25 pounds so 42 is further divided by 25 to equal 1. 68. This number is then rounded to 2 to take care of shortages and such, ence, Shifuku Sushi Bar would order 2 twenty-five pound cases of tuna a month. This is how all quantities were calculated. Each month has different inventory numbers in coordination to the responding month. Measurements used: 1 pound of meat = 10 rolls ; 1 pound of rice = 16 rolls ; 1 avocado = 4 rolls ; 1 cucumber = 9 rolls Shifuku Sushi Bar Estimated Food Inventory Month Two May 8th 2009 Food InventoryExpired Quantity Per WeekQuantity Per MonthPrice Per ItemPrice Total (per month) Asparagus (1 bunch)1 week14$3. 49$13. 96 Avocado (1)1 week177708$1. 00$708. 00 Carrot (5 pound)2 weeks1. 56$5. 99$35. 94

Celery (1 bunch)1 week416$1. 99$31. 84 Cucumber (50 packaged)2 weeks3. 514$40. 98$573. 72 Crab (25 pounds/Frozen)1 month3. 2513$159. 38$2,071. 94 Crawfish (10 pounds/Frozen)1 month–3. 5$105. 00$367. 50 Cream Cheese (4 bars in a box)1 month1248$2. 99$143. 52 Daikon (radish)(16 oz)1 month520$1. 99$39. 80 Eel (10 pounds)1 month1. 255$135. 00$675. 00 Eggs (12 dozen, 5 packs)2 weeks0. 52$15. 40$30. 80 Flour (5 pounds)6 months14$17. 65$70. 60 Ginger Flanks (pickled, 2. 3 lbs)6 months416$8. 75$140. 00 Ginger Flank Carry-Out Packets (200)6 months520$17. 00$340. 00 Gyoza (Pork) (pack of 8, 25 packs)6 months4. 2517$32. 0$550. 80 Green Onion (1 bunch)1 week728$0. 89$24. 92 Kiwi (1 ea)1 week2184$0. 49$41. 16 Masago (3 oz)1 month936$4. 00$144. 00 Mayonnaise (Japanese) (17. 64 fl. oz. )1 month832$4. 25$136. 00 Nori (500 sheets)1 month312$61. 00$732. 00 Noodles (30 pounds)1 year0. 753$180. 00$540. 00 Pepper (table)(2 pounds)(McCormick)–520$15. 60$312. 00 Rice-Botan Calrose (sushi/uncooked) (20 pounds)1 year4. 7519$40. 39$767. 41 Salad (packaged) (12 packs)1 month728$31. 05$869. 12 Salt (table)(2 pounds)(McCormick)–520$10. 65$213. 00 Sesame Seeds (white, 10 lb. )1 year–4$50. 63$202. 52 Shiitake Mushrooms (1 pound)1 month312$7. 99$95. 8 Shrimp (25 pounds/Frozen)1 month2. 1258. 5$168. 56$1,432. 76 Shrimp Tails (30 pieces/Frozen)1month10. 542$10. 00$420. 00 Smoked Salmon (25 pounds/Frozen)1 month1. 6256. 5$243. 75$1,584. 38 Soy Sauce (10 fl. oz. )6 months1560$2. 99$179. 40 Soy Sauce Carry-out Packets (200)1 year416$15. 00$240. 00 Spinach Miso Soup (3 packets)1 year35140$2. 83$396. 20 Squash (1 ea)1 week832$0. 75$24. 00 Sushi Rice Vinegar (12 fl. oz. )1 year1560$1. 48$88. 80 Sweet Sauce (12 fl. oz. )6 months416$2. 05$32. 80 Togarashi (red chili pepper sauce, 12 fl. oz)6 months416$2. 35$37. 60 Tofu Miso Soup (3 packets)1 year2496$2. 83$271. 8 Tuna (25 pounds/ Frozen)1 month0. 753$318. 75$956. 25 Trio Sauce (12 oz)1 month416$1. 59$25. 44 Wasabi (12 Oz)6 months936$3. 99$143. 64 Wasabi Carry-Out Packets (200)1 year520$14. 00$280. 00 Yamamotoyama (Green Tea)(90 bags)2 years4. 7519$14. 99$284. 81 Total Cost––––$16,269. 19 Food inventory estimated for an average sales month. Shifuku Sushi Bar Estimated Food Inventory Month Three May 8th 2009 Food InventoryExpired Quantity Per WeekQuantity Per MonthPrice Per ItemPrice Total (per month) Asparagus (1 bunch)1 week28$3. 49$27. 92 Avocado (1)1 week210840$1. 00$840. 00 Carrot (5 pound)2 weeks28$5. 99$47. 92

Celery (1 bunch)1 week520$1. 99$39. 80 Cucumber (50 packaged)2 weeks3. 7515$40. 98$614. 70 Crab (25 pounds/Frozen)1 month3. 7515$159. 38$2,390. 70 Crawfish (10 pounds/Frozen)1 month14$105. 00$420. 00 Cream Cheese (4 bars in a box)1 month1560$2. 99$179. 40 Daikon (radish)(16 oz)1 month624$1. 99$47. 76 Eel (10 pounds)1 month1. 757$135. 00$945. 00 Eggs (12 dozen, 5 packs)2 weeks14$15. 40$61. 60 Flour (5 pounds)6 months4. 518$17. 65$317. 70 Ginger Flanks (pickled, 2. 3 lbs)6 months520$8. 75$175. 00 Ginger Flank Carry-Out Packets (200)6 months624$17. 00$408. 00 Gyoza (Pork) (pack of 8, 25 packs)6 months5. 2521$32. 0$680. 40 Green Onion (1 bunch)1 week832$0. 89$28. 48 Kiwi (1 ea)1 week2496$0. 49$47. 04 Masago (3 oz)1 month1040$4. 00$160. 00 Mayonnaise (Japanese) (17. 64 fl. oz. )1 month936$4. 25$153. 00 Nori (500 sheets)1 month3. 7513$61. 00$793. 00 Noodles (30 pounds)1 year14$180. 00$720. 00 Pepper (table)(4 oz)(McCormick)–624$15. 60$374. 40 Rice-Botan Calrose (sushi/uncooked) (20 pounds)1 year520$40. 39$807. 80 Salad (packaged) (12 packs)1 month7. 530$31. 05$931. 50 Salt (table)(26 oz)(McCormick)–624$10. 65$255. 60 Sesame Seeds (white, 10 lb. )1 year–5$50. 63$253. 15 Shiitake Mushrooms (1 pound)1 month416$7. 99$127. 4 Shrimp (25 pounds/Frozen)1 month2. 510$168. 56$1,685. 60 Shrimp Tails (30 pieces/Frozen)1month11. 7547$10. 00$470. 00 Smoked Salmon (25 pounds/Frozen)1 month1. 8757. 5$243. 75$1,828. 13 Soy Sauce (10 fl. oz. )6 months17. 570$2. 99$209. 30 Soy Sauce Carry-out Packets (200)1 year520$15. 00$300. 00 Spinach Miso Soup (3 packets)1 year47. 5190$2. 83$537. 70 Squash (1 ea)1 week1040$0. 75$30. 00 Sushi Vinegar (12 fl. oz. )1 year1664$1. 48$94. 72 Sweet Sauce (12 fl. oz)6 months520$2. 05$41. 00 Togarashi (red chili pepper sauce, 12 fl. oz)6 months520$2. 35$47. 00 Tofu Miso Soup (3 packets)1 year35140$2. 83$396. 20

Tuna (25 pound/ Frozen)1 month0. 753$318. 75$956. 25 Trio Sauce (12 oz)1 month520$1. 59$31. 80 Wasabi (1. 52 Oz)6 months1144$3. 99$175. 56 Wasabi Carry-Out Packets (200)1 year624$14. 00$336. 00 Yamamotoyama (Green Tea)(90 bags)2 years5. 522$14. 99$329. 78 Total Cost––––$18,360. 15 Food inventory estimated for an above-average sales month. Shifuku Sushi Bar Monthly Supply Costs May 8th 2009 Monthly SuppliesQuantityPrice Per ItemPrice Total Monthly Kitchen Supplies––– Sushi Chef Bamboo Rolling Mat and Paddle Set (six)10$20. 18$201. 80 Sushi Rice Mold/Press2$9. 90$19. 80 Hand Towels (white)20$0. 71$14. 20 Aluminum Foil10$2. 4$27. 40 Bathroom Supplies––– Paper Towels (hardwound, Acme, 12 rolls)2$24. 65$49. 30 Health Guard Toilet Seat covers (1,000)2$20. 85$41. 70 Toilet Paper (jumbo roll, 6 rolls)1$50. 68$50. 68 Monthly Serving Supplies––– Chopsticks (Eco-Friendly)(75)50$8. 95$447. 50 Paper Bags for Carry-Out (1000)1$68. 55$68. 55 Disposable utensils (wrapped, fork, spoon, knife, 1000 ea)2$88. 91$177. 82 Straws (blue, 500 straws)6$18. 29$109. 74 Foam Take-Home Containers (4? 6. 3? 2. 9)(200)3$24. 51$73. 53 Disposable Cups with lids (Coke, 24 oz) (500)3$42. 75$128. 25 Commercial Soda Syrup (Coke Products) (5 Gallon)(6 different kinds)6$26. 9$161. 94 Monthly Janitorial Supplies––– Furniture Polish (Joe Lemon scent)5$4. 34$21. 70 Windex (32 oz)2$4. 72$9. 44 Multi-Purpose Cleaner (6)(16 oz)1$21. 15$21. 15 Napkins (Kimberly Clark, 6 packs of 1000)1$60. 13$60. 13 Trash Bags (Webster, 100 bags)2$68. 32$136. 64 Soap (for soap dispenser)(GoJo)4$10. 27$41. 08 Gloves (100) (disp vinyl)12$4. 47$53. 64 Light Bulbs (8 pack)5$6. 54$32. 70 Monthly Office Supplies––– Printer Paper (500 sheets)3$8. 00$24. 00 Ink Cartridge (black)(750 pg)2$24. 45$48. 90 Ink Cartridge (color)(cyan, magenta, yellow)2$32. 45$64. 90 Pens/Paper ClipsVariousVarious$15. 00

Total Costs––$2,101. 49 1. Facility Needs Shifuku Sushi Bar Remodeling Costs May 8th 2009 RemodelingQuantityPrice Per ItemPrice Total Countertop A (144”Lx30”W, Stainless Steel)2$2,041. 33$4,082. 66 Countertop B Wash Station (72”Lx30”W)(3 sinks 18x20x8)1$2,981. 63$2,981. 63 Countertop C (108”Lx30”W)1$1,649. 82$1,649. 82 Carpet (49700 Desert Dune, 10 yr warranty, loop)1,688. 44 SF$3. 25 per Sqaure Foot$5,487. 43 Tile (Marazzi Montagna Soratta 12inx12in glazed porcelain)2,013. 2 SF$3. 03 per Sqaure Foot $45. 50 for 15 SF$6,070. 00 Wall Materials–$5,175. 00$5,175. 00 Interior Doors (JELD-WEN 30? 80 White)2$44. 0$88. 00 Paint (Primer, Kilz 5 gallon White)4$68. 00$272. 00 Paint (BEHR Premium Plus interior enamel paint, 5 gallons, Kiwi Green)4$105. 00$420. 00 Restaurant Lighting (decorative, Antique pewter 2light island)10$109. 00$1,090. 00 Kitchen Lighting (Lithonia Lighting Narrow Wrap White Utility Light)10$17. 99$179. 90 Bathroom Lighting (3-light, American Standard)1$129. 99$129. 99 Exit Signs (Lithonia Lighting Quantum)1$86. 73$86. 73 Total Costs––$27,713. 16 Shifuku Sushi Bar Installation Costs May 8th 2009 Installation CostTotal Price Countertop Installation Cost (assuming %15 of total cost)$1,307. 2 Carpet Installation Cost, Free (Chris Snyder, Seneca Home Inspection)$0. 00 Tile Installation Cost, Free (Chris Snyder, Seneca Home Inspection)$0. 00 Wall and Door Installation (assuming %15 of total cost)$789. 45 Plumbing Installation (4 hours)($105 an hour)$420. 00 Painting Labor (free, Owner)$0. 00 Lighting Installation, Free (Chris Snyder, Seneca Home Inspection)$0. 00 Total Costs$2,516. 57 Shifuku Sushi Bar Decoration Costs May 8th 2009 DecorationsQuantityCost Per ItemTotal Cost Meriel Floor Storage for the Bathroom, Deep Blackberry finish (29? 16. 5? 35)1$349. 00$349. 0 Rounded Red Mirror (42” diameter) for behind couch1$425. 00$425. 00 Bristol Japanese Lanterns (white, 5. 5sq. 10. 5 h) for tables10$39. 00$390. 00 Glass Wood Centerpiece, three glass vases for soy sauce, wasabi, and ginger flank packets (22. 5? 4. 5? 11. 5)2$79. 00$158. 00 Buchanan Collection Sofa, White, three seater, for waiting1$899. 00$899. 00 Wheel Coffee Table, natural matte lacquer (52? 32. 5? 13) for waiting1$699. 00$699. 00 Green Jacquard Pillows for couch (18 sq)2$45. 00$90. 00 Quinn Felted Shag Rug (5? 8) Ivory1$479. 00$479. 00 Chesapeake Buffet Cabinet to put soda and utensils on (53? 21. 5? 36)1$899. 0$899. 00 Daylily Paintings By Linda Clary6Free (painted by Linda Clary)$0. 00 Total Costs––$4,388. 00 All decorations are from Pottery Barn. Shifuku Sushi Bar Restaurant Fixture Costs May 8th 2009 Restaurant Fixtures (One-Time-Only)QuantityPrice Per ItemPrice Total Kitchen ––– Norlake Walk In Freezer (6’x8’x7’7”)1$6,309. 00$6,309. 00 Chef Base 6 Drawer Refrigerated (110? 30. 5? 20. 5)1$5,660. 62$5,660. 62 Yoshimasa 70” Refrigerated Sushi Case1$1,905. 17$1,905. 17 Panasonic Rice Cooker3$84. 95$254. 85 Ultra Max Grill (Black, STA-848T)1$2,757. 00$2,757. 00 Sushi Knife Set (three)5$11. 95$59. 75 Black Cutting Board(39. ”x15”x0. 8”)2$250. 00$500. 00 Food Storage Box (12”x18”x6”)15$14. 58$218. 70 Soda Fountain Machine (Used Cornelius, 6 head coke)1$1,199. 99$1,199. 99 Large Trash Cans (kitchen/make line)3$15. 53$46. 59 Sushi Rice Mold/Press2$9. 90$19. 80 Deep Fryer (DeLonghi Dual Zone)2$89. 88$179. 76 Carts (standard duty utility cart)2$272. 58$545. 16 Shelving Units (open, 400lb capacity)2$54. 50$109. 00 Large Deep Bowl5$15. 90$79. 50 Janitorial––– Mop Handle (60 L)2$12. 51$25. 02 Mop Head (cotton)2$6. 43$12. 86 Broom (Angle Sweep)2$8. 53$17. 06 Mop Wringer (Wavebreak Downpress Combo)1$111. 65$111. 65 Dust Pan (12 in Plastic, black)2$3. 5$6. 90 Laundry Rack (hanging of uniforms)(hook strip count-24, wall-mounted)1$156. 52$156. 52 Laundry Hangers (12)(white plastic)2$5. 74$11. 48 Vacuum (Hoover Empower/bagless)1$119. 98$119. 98 Fire Extinguisher (Tri Classic)1$25. 56$25. 56 First Aid Kit (25 person)1$32. 08$32. 08 Smoke Detectors (Nighthawk Combo carbon screen)2$51. 57$103. 14 Washing Machine (GE, 3. 2 CuFt Super Capacity White)1$359. 00$359. 00 Dryer (Maytag MED5600TQ 29” White)1$391. 00$391. 00 Hand Truck (Standard steel, green)1$93. 93$93. 93 Serving––– Tea Cups (green tea leaf)80$2. 89$231. 20 Medium Bowls (green, glazed)80$3. 45$276. 00

Small Bowls (gray, glazed)80$2. 45$196. 00 Plates (medium, white with green border, square)(50 plates)3$132. 75$398. 25 Leafed shaped Soy Sauce Bowls (4)15$12. 99$194. 85 Trays (black, plastic, Standard, 25 trays)5$38. 43$192. 19 Cup and Lip Dispenser1$39. 19$39. 19 Bathroom––– Paper Towel Dispenser (In Sight Omni Roll)3$43. 70$131. 10 Toilet Paper Dispenser (Renaissance Black Twin)2$27. 25$54. 50 Toilets (American Standard)2$98. 00$196. 00 Bathroom Sink (American Standard)1$109. 50$105. 90 Faucets (American Standard, Cadet 4 in. Centerset)1$39. 00$39. 00 Mirror (24? 30 Beveled Wall Mirror)1$19. 99$19. 99 Mirror Mounting Kit1$9. 9$9. 99 Bathroom Toilet Seat Cover dispensers (chrome Metal)2$23. 31$46. 62 Bathroom Trash Cans (Oval, stainless steel)2$48. 44$96. 88 Soap Dispenser (colgate, white, manual)2$7. 92$15. 84 Public Furnishings ––– Public Trash Cans (covers for trays)3$152. 93$458. 79 Restaurant Tables (square veneer, seats 8, 55”)10$282. 99$2,829. 90 Restaurant Chairs (fanback upholstered black)28$84. 00$2,352. 00 Restaurant Booths (seats two, black, gold patterned)6$453. 56$2,721. 36 Salt and Pepper Shakers (steel with napkin holder)10$15. 85$158. 50 Office––– Office Desk (studio Malibu glass (29. 75? 46 7/8? 25)1$99. 99$99. 9 Office Chair (swivel IKEA black)1$68. 00$68. 00 Laptop (HP Pavilion Dv6910us Entertainment)1$685. 00$685. 00 Printer (HP Photosmart C4480 All-in-one scan, fax,copy,etc)1$79. 99$79. 99 Phone (1 in office, 1 up front)2$120. 65$241. 30 File Cabinet (Realspace Pro 4-Drawer)1$189. 99$189. 99 Cash register (Royal 29403x Alpha)2$278. 99$557. 98 Pen Holder (office depot)1$4. 59$4. 59 Paper trays (black)2$5. 68$11. 36 Total Costs––$34,013. 32 Future Products and Services In the years to come, Shifuku Sushi Bar hopes to add Korean food to the menu due to its popularity in Pittsburgh and growing interest in the United States.

Additionally, the menu will include an even larger variety of Western sushi such as: Big O Roll (crab, cream cheese, avocado, fried tempura covering the outside, topped with sweet sauce) Captain Crunch Roll (shrimp tempura, crab, avocado, cucumber, with crispy flakes on outside) Crispy Roll (tuna, yellowtail, salmon, avocado, and its fried) Hamachi Roll (grilled yellowtail with sea salt, avocado, and shrimp) Jumping Spider Roll (fried crab, cucumber, cream cheese stuffed jalapeno, topped with masago) Lemon Drop Roll (crab, cucumber, avocado, topped with salmon and lemon) Lobster Roll (steamed lobster, cucumber, avocado, lettuce, top


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