1. A brief investment memorandum. In Russia, one of the most promising and fast-growing areas is the retail trade in food products. This industry has a dynamically growing turnover and generally positive dynamics.
The degree of success of the project in question will correctly be assessed as high, since even in spite of the numerous grocery stores, a well chosen place and the right marketing strategies will allow you to take your niche in the shortest time and reach a stable profit.
Food is a commodity that always enjoys uninterrupted demand, even during times of crisis. We can say that opening a store is a great opportunity to start your business, because this type of business always enjoys a steady and constant demand.
The main factors for the success of the project:
- A wide range of products;
- Availability of the price offer;
- Shop location;
- Advertising and marketing of the point of sale.
The amount of initial investment is 705,000 rubles.
Break-even point is reached for the second month of operation.
Payback period is from 13 months .
The average net profit is 64,000 rubles.
Profitability of sales of 7,5 %.
2. Description of business, product or service
In this business plan, we are considering a small grocery store with an area of 20-25 m2 in a sleeping area in places with high traffic. It can be in a detached building or on the first floor of a multi-storey building.
The product sphere is very competitive. As a rule, on weekends people are bought in hypermarkets. However, due to the fact that people often need to buy certain products after work, and there is simply no time to go to supermarkets, the demand for «at home» stores remains high.
Before opening a store, you need to carefully consider the range, price policy, make a forecast for future sales of specific groups of goods. In other words, it is necessary to calculate in advance what will be in great demand among buyers. There is no universal algorithm for creating an assortment – almost all entrepreneurs are looking for «their goods» through trial and error, conducting a thorough analysis of incoming demand and sales.
Here we give the most standard product range.
- Meat and sausage products;
- Vegetables and fruits;
- Dairy;
- Grocery;
- Confectionery;
- Soft drinks;
- Low-alcoholic products.
Also, to maximize profits, you must add household goods (matches, soap, household chemicals, etc.) and pet food.
Opening hours of the grocery store: 9:00 – 22:00 daily.
3. Description of the market
In the shop near the house customers come after work to buy the necessary products for dinner. In such outlets are also sent and children, young mothers, pensioners.
Analyzing the indicators of monetary incomes per capita in recent years, we can note a positive trend: since 2009 the average per capita monetary incomes of Russians have almost doubled. (Information received from the official website of the Federal Service of State Statistics of the Russian Federation)
Monetary incomes and expenditures on average per capita in Russia in 2009-2016, rubles.
As consumer income grows, consumer spending grows. Consequently, the cost of food is also increasing. Consumers already prefer to take better products.
| Consumption of basic food products in the Russian Federation (per capita per year, kilograms) |
||||||
| 2011 | 2012 | 2013 | 2014 | 2015 | 2015 | |
| VC | ||||||
| 2014 | ||||||
| Meat and meat products in terms of meat | 71 | 74 | 75 | 74 | 73 | 98.6 |
| including meat and meat products without second-class offal and raw fat | 65 | 68 | 69 | 69 | 67 | 97.1 |
| Milk and milk products in terms of milk | 246 | 249 | 248 | 244 | 239 | 98.0 |
| Eggs and eggs – pieces | 271 | 276 | 269 | 269 | 269 | 100.0 |
| Sugar | 40 | 40 | 40 | 40 | 39 | 97.5 |
| Vegetable oil | 13.5 | 13.7 | 13.7 | 13.8 | 13.6 | 98.6 |
| Potatoes | 110 | 111 | 111 | 111 | 112 | 100.9 |
| Vegetables and food melon crops | 106 | 109 | 109 | 111 | 111 | 100.0 |
| Fruits and berries | 60 | 61 | 64 | 64 | 61 | 95.3 |
| Bread products (bread and pasta in terms of flour, flour, cereals and legumes) | 119 | 119 | 118 | 118 | 118 | 100 |
This table confirms the stability of demand for food, and also helps to orientate with the assortment of the store. (Information received from the official website of the Federal Service of State Statistics of the Russian Federation)
4. Sales and marketing
Any activity is impossible without conducting a competent marketing policy. To advertise a grocery store, there are nuances and channels of promotion.
First of all, you need to install a bright sign above the entrance, which from afar will attract attention.
The most common methods of business promotion:
- Festive opening . To increase the clientele this day, you can arrange a holiday: decorate the entrance with balls, conduct interesting events, for example, give gifts for making purchases or arrange a competition, according to which customers can win small household appliances.
- Loyalty system. Periodically, it is recommended to hold promotions, think through a system of discounts and give out to regular customers discount cards.
- Printing and distribution of promotional leaflets. When developing a layout, it is important to specify the location, working hours, information about promotions and prize drawings. You can distribute leaflets in the nearby streets, and also spread out in the mailboxes of houses.
- «Sarafanne radio . » Free and very effective way of advertising. When your establishment is recommended to friends – this is the main indicator of your good work.
5. Production plan
Denote the main stages of launching a grocery store.
1. Registration in state bodies
- We recommend to register in the form of IP.
- Optimal for business registration will be the code for OKVED – 47.2 – «Retail trade services for food products, tobacco products in specialized stores.»
- After receiving the certificate of registration, you must draw up a lease agreement for the premises. It is necessary to obtain permits from firefighters, for this purpose the premises must correspond to all the prescribed standards: to be not lower than the ground floor, to have a spare exit, a fire extinguisher. That the sanitary-epidemiological station has given the go-ahead for the work of the grocery store, it is necessary to prepare:
- contract for sanitary treatment of premises;
- contract for garbage disposal;
- a contract for the utilization of food waste;
- sanitary records for all employees.
- The store must have a corner of the consumer with copies of licenses for the sale of alcohol and tobacco products, quality certificates and compliance with SES standards, a certificate of registration of a legal entity, a book of feedback and suggestions.
- UTII is planned to be used as a taxation system. We believe that this is the most favorable taxation regime for a store, when the tax rate does not depend on the income of the business.
2. Room search and repair
Potentially profitable is a building located not farther than 100-150 meters from four high-rise buildings (in which about 1500 people live).
The following requirements are imposed on the room:
- The premise can be both in the property, and leased;
- Area of the room – from 20 m2 to 25 m2;
- The presence of sewerage, water supply, utilities, powerful electrical networks for refrigeration equipment that meet the technical requirements of the equipment;
Accessibility of access roads to the building.
3. Finding suppliers
Particular attention should be paid to finding suppliers. The optimal option is to deliver products from large wholesale bases on a cyclic schedule, it can be done on its own. A promising option is the purchase of agricultural goods directly from farms. Such a solution will save on the services of intermediaries and provide buyers with fresh and quality products.
6. Organizational structure
As a rule, when you open a single point, the owner of the grocery store becomes the manager and does not accrue salary to minimize taxes.
Main staff:
– 2 vendors working in shifts 2/2;
– The cleaner.
Basic requirements for sellers:
- activity;
- high communicative skills;
- benevolence;
- honesty;
- discipline;
- a responsibility.
Sellers are required to have medical books.
Each seller has an overhead part of the salary – 12,000 rubles. and the premium part, which is calculated as follows:
Premium part s / n = 8000rub. * (Fact / Plan), where Fact is actually a completed sales plan and the Plan is planned. The first 4 months the plan is gradually increasing from 400,000 rubles. up to 800 000 rubles. Starting from the 5-month plan – 880 000 rubles. This system encourages conscientious fulfillment by sellers of their duties and reduces the risk of theft from employees.
The cleaner has a fixed salary of 10,000 rubles.
Wages fund, rub.
| 1 month | 2 month | 3 month | 4 month | 5 month | 6 month | |
| Sellers (2 people), the overhead part | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 |
| Sellers (2 people), premium part | 15,054 | 15,915 | 15 218 | 14 821 | 15 983 | 16 439 |
| Cleaner | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Total: | 49,054 | 49 915 | 49 218 | 48 821 | 49 983 | 50 439 |
| 7 month | 8 month | 9 month | 10 month | 11 month | 12 month | |
| Sellers (2 people), the overhead part | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 |
| Sellers (2 people), premium part | 16 211 | 16 553 | 16 439 | 15 983 | 16 667 | 17 123 |
| Cleaner | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Total: | 50 211 | 50 553 | 50 439 | 49 983 | 50 667 | 51 123 |
| 13 month | 14 month | 15 month | 16 month | 1 year | 18 month | |
| Sellers (2 people), the overhead part | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 |
| Sellers (2 people), premium part | 16 667 | 16 211 | 16 553 | 16 325 | 16 211 | 16 211 |
| Cleaner | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Total: | 50 667 | 50 211 | 50 553 | 50 325 | 50 211 | 50 211 |
| 19 month | 1 month | 21 month | 22 month | 23 month | 24 month | |
| Sellers (2 people), the overhead part | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 |
| Sellers (2 people), premium part | 16 553 | 16 257 | 16 097 | 16 439 | 16 211 | 17 123 |
| Cleaner | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Total: | 50 553 | 50 257 | 50,097 | 50 439 | 50 211 | 51 123 |
7. Financial plan
Investments in the opening of the grocery store are as follows:
| Name | Amount, rub. |
| For rent | 30 000 |
| Signboard shop | 30 000 |
| Execution of documents | 10,000 |
| Conclusion on the conformity of the object to the established fire safety | 10,000 |
| Shelvings | 40,000 |
| Repair work, preparation of premises | 20,000 |
| Software | 10,000 |
| Purchase and installation of CCM | 30 000 |
| Slaser, scales, hot table for packing | 40,000 |
| Refrigeration equipment, including: | 185 000 |
| – Freezer chest | 25 000 |
| – Refrigeration showcase | 80,000 |
| – Refrigerator cabinet (closed) | 80,000 |
| Initial purchase of goods | 300 000 |
| TOTAL | 705 000 |
The total amount of initial investment is 705,000 rubles.
Current expenses are as follows:
| Monthly expenses | |
| Wage | 50 219 |
| Deductions from the FOT (30% of the salary of full-time employees) | 15 066 |
| Taxes (UTII) | 10,000 |
| Rent (20 sq.m.) | 30 000 |
| Advertising, marketing, printed materials | 3,000 |
| Accounting (remote) | 5,000 |
| Purchase of goods | 658 833 |
| Total: | 772 119 |
The main item of monthly expenses is the purchase of goods. The margin for the goods on average is 30%. Next, we will present a procurement plan for 2 years of project implementation.
According to the procurement plan, 2% of production remains unrealized before the expiration date and is discarded.
There is also such a thing as shrinkage of goods. Goods containing moisture (meat, sausages, vegetables, fruits), when stored, evaporate and decrease in weight. So, 3% of purchased meat and sausage products, fruits and vegetables remains unrealized due to shrinkage.
Procurement plan for the 1st year of the project implementation, rubles.
| Period | 1 | 2 | 3 | 4 | 5 | 6th |
| Expenses total, including: | 300 000 | 475 000 | 530 000 | 590 000 | 700 000 | 720,000 |
| Meat and sausage products | 48 000 | 76,000 | 84 800 | 94 400 | 112,000 | 115 200 |
| Vegetables and fruits | 42 000 | 66 500 | 74 200 | 82 600 | 98 000 | 100 800 |
| Dairy | 39,000 | 61,750 | 68 900 | 76,700 | 91 000 | 93 600 |
| Grocery | 33,000 | 52 250 | 58 300 | 64 900 | 77,000 | 79 200 |
| Confectionery | 30 000 | 47,500 | 53 000 | 59,000 | 70 000 | 72,000 |
| Soft drinks | 21,000 | 33 250 | 37 100 | 41 300 | 49 000 | 50 400 |
| Low-alcoholic products | 51 000 | 80,750 | 90 100 | 100 300 | 119 000 | 122 400 |
| Household chemicals | 27,000 | 42,750 | 47 700 | 53 100 | 63 000 | 64 800 |
| Pet food | 9,000 | 14 250 | 15 900 | 17 700 | 21,000 | 21 600 |
| Unrealized production, 2% | 6,000 | 9,500 | 10 600 | 11 800 | 14,000 | 14 400 |
| Goods shrinkage, 3% | 2 700 | 4,275 | 4,770 | 5 310 | 6 300 | 6 480 |
| Period | 7th | 8 | 9 | 10 | eleven | 12 |
| Expenses total, including: | 710,000 | 725,000 | 720,000 | 700 000 | 730,000 | 750,000 |
| Meat and sausage products | 113 600 | 116,000 | 115 200 | 112,000 | 116 800 | 120,000 |
| Vegetables and fruits | 99,400 | 101,500 | 100 800 | 98 000 | 102 200 200 | 105,000 |
| Dairy | 92 300 | 94 250 | 93 600 | 91 000 | 94 900 | 97,500 |
| Grocery | 78 100 | 79 750 | 79 200 | 77,000 | 80 300 | 82 500 |
| Confectionery | 71 000 | 72 500 | 72,000 | 70 000 | 73 000 | 75,000 |
| Soft drinks | 49 700 | 50,750 | 50 400 | 49 000 | 51 100 | 52 500 |
| Low-alcoholic products | 120 700 | 123 250 | 122 400 | 119 000 | 124 100 | 127 500 |
| Household chemicals | 63 900 | 65 250 | 64 800 | 63 000 | 65 700 | 67,500 |
| Pet food | 21 300 | 21 750 | 21 600 | 21,000 | 21 900 | 22 500 |
| Unrealized production, 2% | 14 200 | 14 500 | 14 400 | 14,000 | 14 600 | 15,000 |
| Goods shrinkage, 3% | 6 390 | 6,525 | 6 480 | 6 300 | 6,570 | 6,750 |
Procurement plan for the 2nd year of project implementation, rubles.
| Period | 13 | 14 | 15 | 16 | 17th | 18 |
| Expenses total, including: | 730,000 | 710,000 | 725,000 | 715,000 | 710,000 | 710,000 |
| Meat and sausage products | 116 800 | 113 600 | 116,000 | 114,400 | 113 600 | 113 600 |
| Vegetables and fruits | 102 200 200 | 99,400 | 101,500 | 100 100 | 99,400 | 99,400 |
| Dairy | 94 900 | 92 300 | 94 250 | 92,950 | 92 300 | 92 300 |
| Grocery | 80 300 | 78 100 | 79 750 | 78 650 | 78 100 | 78 100 |
| Confectionery | 73 000 | 71 000 | 72 500 | 71 500 | 71 000 | 71 000 |
| Soft drinks | 51 100 | 49 700 | 50,750 | 50 050 | 49 700 | 49 700 |
| Low-alcoholic products | 124 100 | 120 700 | 123 250 | 121 550 | 120 700 | 120 700 |
| Household chemicals | 65 700 | 63 900 | 65 250 | 64 350 | 63 900 | 63 900 |
| Pet food | 21 900 | 21 300 | 21 750 | 21 450 | 21 300 | 21 300 |
| Unrealized production, 2% | 14 600 | 14 200 | 14 500 | 14 300 | 14 200 | 14 200 |
| Goods shrinkage, 3% | 6,570 | 6 390 | 6,525 | 6,435 | 6 390 | 6 390 |
| Period | 19 | 20 | 21 | 22 | 23 | 24 |
| Expenses total, including: | 725,000 | 712,000 | 705 000 | 720,000 | 710,000 | 750,000 |
| Meat and sausage products | 116,000 | 113,920 | 112 800 | 115 200 | 113 600 | 120,000 |
| Vegetables and fruits | 101,500 | 99,680 | 98,700 | 100 800 | 99,400 | 105,000 |
| Dairy | 94 250 | 92,560 | 91 650 | 93 600 | 92 300 | 97,500 |
| Grocery | 79 750 | 78 320 | 77 550 | 79 200 | 78 100 | 82 500 |
| Confectionery | 72 500 | 71 200 | 70 500 | 72,000 | 71 000 | 75,000 |
| Soft drinks | 50,750 | 49,840 | 49 350 | 50 400 | 49 700 | 52 500 |
| Low-alcoholic products | 123 250 | 121 040 | 119,850 | 122 400 | 120 700 | 127 500 |
| Household chemicals | 65 250 | 64,080 | 63 450 | 64 800 | 63 900 | 67,500 |
| Pet food | 21 750 | 21 360 | 21 150 | 21 600 | 21 300 | 22 500 |
| Unrealized production, 2% | 14 500 | 14,240 | 14 100 | 14 400 | 14 200 | 15,000 |
| Goods shrinkage, 3% | 6,525 | 6,408 | 6,345 | 6 480 | 6 390 | 6,750 |
The sales plan for the project is projected based on the average check (300-350 rubles per person) and the number of customers per day (70-90 people / day) for similar food stores.
It is forecasted a gradual increase in sales volumes for the period from 1-5 months of project implementation.
The sales structure is as follows:
Sales plan for the 1st year of project implementation
| 1 | 2 | 3 | 4 | 5 | 6th | |
| Revenues (income) total, including: | 378,690 | 599,593 | 669 019 | 744 757 | 883 610 | 908,856 |
| Meat and sausage products | 60 590 | 95 935 | 107,043 | 119 161 161 | 141,378 | 145 417 |
| Vegetables and fruits | 53 017 | 83 943 | 93,663 | 104,266 | 123 705 | 127 240 |
| Dairy | 49 230 | 71,951 | 80 282 | 89,371 | 106,033 | 109 063 |
| Grocery | 41 656 | 71,951 | 80 282 | 89,371 | 106,033 | 109 063 |
| Confectionery | 37 869 | 47 967 | 53,522 | 59 581 | 70,689 | 72 708 |
| Soft drinks | 26,508 | 47 967 | 53,522 | 59 581 | 70,689 | 72 708 |
| Low-alcoholic products | 64,377 | 107 927 | 120 423 | 134,056 | 159 050 | 163,594 |
| Household chemicals | 34,082 | 59 959 | 66,902 | 74 476 | 88,361 | 90 886 |
| Pet food | 11,361 | 11,992 | 13 380 | 14,895 | 17 672 | 18 177 |
| 7th | 8 | 9 | 10 | eleven | 12 | |
| Revenues (income) total, including: | 896 233 | 915 168 | 908,856 | 883 610 | 921 479 | 946 725 |
| Meat and sausage products | 143,397 | 146 427 | 145 417 | 141,378 | 147 437 | 151 476 |
| Vegetables and fruits | 125 473 | 128 123 123 | 127 240 | 123 705 | 129,007 | 132,542 |
| Dairy | 107,548 | 109 820 | 109 063 | 106,033 | 110,577 | 113,607 |
| Grocery | 107,548 | 109 820 | 109 063 | 106,033 | 110,577 | 113,607 |
| Confectionery | 71 699 | 73 213 | 72 708 | 70,689 | 73,718 | 75 738 |
| Soft drinks | 71 699 | 73 213 | 72 708 | 70,689 | 73,718 | 75 738 |
| Low-alcoholic products | 161 322 | 164 730 | 163,594 | 159 050 | 165 866 | 170 411 |
| Household chemicals | 89 623 | 91 517 | 90 886 | 88,361 | 92,148 | 94 673 |
| Pet food | 17 925 | 18,303 | 18 177 | 17 672 | 18,430 | 18,935 |
Sales plan for the 2nd year of project implementation
| 13 | 14 | 15 | 16 | 17th | 18 | |
| Revenues (income) total, including: | 921 479 | 896 233 | 915 168 | 902 545 | 896 233 | 896 233 |
| Meat and sausage products | 147 437 | 143,397 | 146 427 | 144,407 | 143,397 | 143,397 |
| Vegetables and fruits | 129,007 | 125 473 | 128 123 123 | 126,356 | 125 473 | 125 473 |
| Dairy | 110,577 | 107,548 | 109 820 | 108,305 | 107,548 | 107,548 |
| Grocery | 110,577 | 107,548 | 109 820 | 108,305 | 107,548 | 107,548 |
| Confectionery | 73,718 | 71 699 | 73 213 | 72 204 | 71 699 | 71 699 |
| Soft drinks | 73,718 | 71 699 | 73 213 | 72 204 | 71 699 | 71 699 |
| Low-alcoholic products | 165 866 | 161 322 | 164 730 | 162 458 | 161 322 | 161 322 |
| Household chemicals | 92,148 | 89 623 | 91 517 | 90 254 | 89 623 | 89 623 |
| Pet food | 18,430 | 17 925 | 18,303 | 18,051 | 17 925 | 17 925 |
| 19 | 20 | 21 | 22 | 23 | 24 | |
| Revenues (income) total, including: | 915 168 | 898 758 | 889 922 | 908,856 | 896 233 | 946 725 |
| Meat and sausage products | 146 427 | 143 801 | 142 387 | 145 417 | 143,397 | 151 476 |
| Vegetables and fruits | 128 123 123 | 125 826 | 124 589 | 127 240 | 125 473 | 132,542 |
| Dairy | 109 820 | 107,851 | 106 791 | 109 063 | 107,548 | 113,607 |
| Grocery | 109 820 | 107,851 | 106 791 | 109 063 | 107,548 | 113,607 |
| Confectionery | 73 213 | 71 901 | 71 194 | 72 708 | 71 699 | 75 738 |
| Soft drinks | 73 213 | 71 901 | 71 194 | 72 708 | 71 699 | 75 738 |
| Low-alcoholic products | 164 730 | 161 776 | 160 186 | 163,594 | 161 322 | 170 411 |
| Household chemicals | 91 517 | 89 876 | 88,992 | 90 886 | 89 623 | 94 673 |
| Pet food | 18,303 | 17,975 | 17 798 | 18 177 | 17 925 | 18,935 |
Forecast of financial indicators for the 1st year of project implementation, rubles.
| 1 | 2 | 3 | 4 | 5 | 6th | |
| Total revenue (income): | 378,690 | 599,593 | 669 019 | 744 757 | 883 610 | 908,856 |
| Costs | 401,892 | 577 986 | 632,079 | 691 564 | 803 085 | 823 682 |
| Purchase of goods | 300 000 | 475 000 | 530 000 | 590 000 | 700 000 | 720,000 |
| Wage | 49,148 | 49,989 | 49,292 | 48,895 | 50,066 | 50,525 |
| Deductions from the FOT (30% of the salary of full-time employees) | 14 744 | 14,997 | 14,788 | 14 669 | 15,020 | 15 157 |
| Rent (20 sq.m.) | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 |
| Advertising, marketing, printed materials | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 |
| Accounting (remote) | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| Profit before taxation | -23,202 | 21,607 | 36,940 | 53 193 | 80,525 | 85 174 |
| Taxes (USN) | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Net profit | -33 202 | 11,607 | 26,940 | 43 193 | 70,525 | 75 174 |
| EBIT (PE, including taxes) | -8,458 | 36 603 | 51 727 | 67 862 | 95,544 | 100 331 |
| Accrued Cash Flow (taking into account the initial investment) | -738 202 | -726,595 | -699,656 | -656,462 | -585,938 | -510 764 |
| Cumulative net income | -33 202 | -21,595 | 5,344 | 48,538 | 119,062 | 194 236 |
| 7th | 8 | 9 | 10 | eleven | 12 | |
| Total revenue (income): | 896 233 | 915 168 | 908,856 | 883 610 | 921 479 | 946 725 |
| Costs | 813 384 | 828 831 | 823 682 | 803 085 | 833 980 | 854,577 |
| Purchase of goods | 710,000 | 725,000 | 720,000 | 700 000 | 730,000 | 750,000 |
| Wage | 50 295 | 50 639 | 50,525 | 50,066 | 50 754 | 51 213 |
| Deductions from the FOT (30% of the salary of full-time employees) | 15,089 | 15 192 | 15 157 | 15,020 | 15 226 | 15,364 |
| Rent (20 sq.m.) | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 |
| Advertising, marketing, printed materials | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 |
| Accounting (remote) | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| Profit before taxation | 82 849 | 86 336 | 85 174 | 80,525 | 87 499 | 92,148 |
| Taxes (USN) | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Net profit | 72 849 | 76 336 | 75 174 | 70,525 | 77 499 | 82,148 |
| EBIT (PE, including taxes) | 97,938 | 101,528 | 100 331 | 95,544 | 102 725 | 107 512 512 |
| Accrued Cash Flow (taking into account the initial investment) | -437,914 | -361,578 | -286 404 | -215 880 | -138,381 | -56 233 |
| Cumulative net income | 267,086 | 343 422 | 418,596 | 489 120 | 566 619 | 648 767 |
Forecast of financial indicators of the 2nd year of project implementation, rubles.
| 13 | 14 | 15 | 16 | 17th | 18 | |
| Total revenue (income): | 921 479 | 896 233 | 915 168 | 902 545 | 896 233 | 896 233 |
| Costs | 833 980 | 813 384 | 828 831 | 818 533 | 813 384 | 813 384 |
| Purchase of goods | 730,000 | 710,000 | 725,000 | 715,000 | 710,000 | 710,000 |
| Wage | 50 754 | 50 295 | 50 639 | 50 410 | 50 295 | 50 295 |
| Deductions from the FOT (30% of the salary of full-time employees) | 15 226 | 15,089 | 15 192 | 15 123 | 15,089 | 15,089 |
| Rent (20 sq.m.) | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 |
| Advertising, marketing, printed materials | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 |
| Accounting (remote) | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| Profit before taxation | 87 499 | 82 849 | 86 336 | 84,012 | 82 849 | 82 849 |
| Taxes (USN) | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Net profit | 77 499 | 72 849 | 76 336 | 74,012 | 72 849 | 72 849 |
| EBIT (PE, including taxes) | 102 725 | 97,938 | 101,528 | 99 135 | 97,938 | 97,938 |
| Accrued Cash Flow (taking into account the initial investment) | 21,266 | 94 115 | 170 451 | 244 463 | 317 312 | 390 161 |
| Cumulative net income | 726 266 | 799 115 | 875 451 | 949 463 | 1 022 312 | 1 095 161 |
| 19 | 20 | 21 | 22 | 23 | 24 | |
| Total revenue (income): | 915 168 | 898 758 | 889 922 | 908,856 | 896 233 | 946 725 |
| Costs | 828 831 | 815,443 | 808 235 | 823 682 | 813 384 | 854,577 |
| Purchase of goods | 725,000 | 712,000 | 705 000 | 720,000 | 710,000 | 750,000 |
| Wage | 50 639 | 50,341 | 50 180 180 | 50,525 | 50 295 | 51 213 |
| Deductions from the FOT (30% of the salary of full-time employees) | 15 192 | 15 102 | 15,054 | 15 157 | 15,089 | 15,364 |
| Rent (50 sq.m.) | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 | 30 000 |
| Advertising, marketing, printed materials | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 |
| Accounting (remote) | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| Profit before taxation | 86 336 | 83 314 | 81,687 | 85 174 | 82 849 | 92,148 |
| Taxes (USN) | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Net profit | 76 336 | 73 314 | 71,687 | 75 174 | 72 849 | 82,148 |
| EBIT (PE, including taxes) | 101,528 | 98,417 | 96 741 | 100 331 | 97,938 | 107 512 512 |
| Accrued Cash Flow (taking into account the initial investment) | 466,498 | 539,812 | 611 499 | 686 673 | 759,522 | 841,670 |
| Cumulative net income | 1 171 498 | 1 244 812 | 1 316 499 | 1 391 673 | 1 464 522 | 1 546 670 |
As can be seen from the presented data, the break-even point of the store will come already on the second month of the project launch, with all investments will be returned at the twelfth month of the organization’s work.
8. Risk factors
The opening of a small store immediately encounters a serious, multi-leveled competition, which consists of:
- trading networks – hypermarkets;
- Supermarkets located in busy places;
- grocery stores – sell everything a consumer needs, most often located in the central streets of sleeping areas;
- convenience stores, small shops located in yards;
- markets, including spontaneous.
Apparently, absolutely all niches are busy. To make sure of this, you do not need to conduct special studies, it is enough while you walk around the city to pay attention to the location of points selling products. Often there are absurd from the point of view of business situations, when one store is near another, just a couple of steps away. Therefore, the most important thing in this matter is to choose the right location.
You also need to know the specifics of working with products, because many of them quickly deteriorate and you need to quickly implement them, so as not to go into negative. In addition, it is necessary to purchase only running goods, and sell stale products at a reduced price to partially compensate for losses.
