8.4 Break-even Analysis
The following chart and
table summarize our break-even analysis. We expect to reach break-even a few
months into the business operation. With favorable response from PR exposure
and teaser advertising, in the first month we open, April of 2013, we may
achieve goal and break even.
The
break-even assumes variable costs of 38% percent of revenue. This assumption is
probably too high, and therefore conservative. With initial monthly expenses of
over RM64,900 we will need averaged monthly revenues of about RM99,000 to
break-even.
|
Break-even
Analysis
|
|
|
Monthly
Units Break-even
|
127,018
|
|
Monthly
Revenue Break-even
|
RM 127,018
|
|
Assumptions:
|
|
|
Average
Per-Unit Revenue
|
RM 1.00
|
|
Average
Per-Unit Variable Cost
|
RM 0.38
|
|
Estimated
Monthly Fixed Cost
|
RM 78,751
|
8.5 Projected Profit and Loss
Our
advertising budget pulls data from several tables; the fact that we are
spending less than the industry average will be due to getting such great
reviews in the consumer and press related magazines and newspapers. Also, of
specific note is our unique marketing stunts and plan that does not rely on
traditional advertising schemes.
We
are profitable in the first year at just over RM1.8 million. As with the
break-even, we are projecting very conservatively regarding cost of sales and
gross margin. Our cost of goods should be much lower, and gross margin higher,
than in this projection. We prefer to project conservatively so that we make
sure we have enough cash.
Based
on 30+ years of restaurant experience we have budgeted for continued computer
and equipage purchases. If we do open in a previously equipped restaurant space
we know we will need replacements. If we must open with brand new, guaranteed
equipment, we will not have replacement expenses as soon. Normal wear and tear
and breakage of plates, glasses, tableware, etc. are budgeted monthly.
Labor
costs may be lower than the pro forma projects - but we are planning on
worst-case scenario of our attention being diverted as we grow into exactly
what we need and when. Later years may be lower as we learn more about how much
labor is truly critical. Conversely, if our dinner and show concept is well
received, we may have to increase staff (and therefore labor costs) to serve
the customer demand.
The
Gross Margin Percentage holds steady from year to year due to holding menu and
show prices with minimal increases to cover increased food costs and operating
expenses. This may be unrealistic - the quandary is - do we want to raise our
prices each year or hold them fast. Customer response surveys combined with
economic condition analysis will yield the answer to this after the first
twelve months. Either way, at worst, we forecast profits between RM1.9-RM3.6
million per annum.
|
Pro
Forma Profit and Loss
|
|||
|
Year 1
|
Year 2
|
Year 3
|
|
|
Sales
|
RM 7,666,320
|
RM 9,023,259
|
RM 10,620,375
|
|
Direct
Cost of Sales
|
RM 2,355,984
|
RM 2,695,245
|
RM 3,113,008
|
|
Other
Production Expenses
|
RM 0
|
RM 0
|
RM 0
|
|
Total
Cost of Sales
|
RM 2,355,984
|
RM 2,695,245
|
RM 3,113,008
|
|
Gross
Margin
|
RM 5,310,336
|
RM 6,328,013
|
RM 7,507,367
|
|
Gross
Margin %
|
69.27%
|
70.13%
|
70.69%
|
|
Expenses
|
|||
|
Payroll
|
RM 634,040
|
RM 665,742
|
RM 699,029
|
|
Sales
and Marketing and Other Expenses
|
RM 92,807
|
RM 81,632
|
RM 81,632
|
|
Depreciation
|
RM 12,000
|
RM 12,000
|
RM 12,000
|
|
MICROS
syterm, phones, security, fire, computer upgrades
|
RM 10,000
|
RM 10,000
|
RM 10,000
|
|
Exterminating
|
RM 300
|
RM 300
|
RM 300
|
|
Ceramic/Glass/Silver
Upkeep
|
RM 2,400
|
RM 2,400
|
RM 3,000
|
|
Maintenance/Repairs
|
RM 22,000
|
RM 20,000
|
RM 22,000
|
|
Linen
and Dry Cleaning
|
RM 2,100
|
RM 2,400
|
RM 2,700
|
|
Dish
and Cleaning Supplies
|
RM 4,800
|
RM 5,000
|
RM 5,250
|
|
Office
Products Upkeep
|
RM 2,400
|
RM 2,500
|
RM 2,600
|
|
Paper
Products Upkeep
|
RM 9,600
|
RM 10,000
|
RM 11,000
|
|
Utilities
|
RM 28,160
|
RM 30,160
|
RM 32,160
|
|
Insurance
|
RM 8,604
|
RM 9,104
|
RM 9,604
|
|
Rent
|
RM 49,800
|
RM 54,800
|
RM 56,800
|
|
Employee
Healthcare
|
RM 36,000
|
RM 38,000
|
RM 40,000
|
|
Comps/Donations/Handouts
|
RM 30,000
|
RM 30,000
|
RM 30,000
|
|
Payroll
Taxes
|
RM 0
|
RM 0
|
RM 0
|
|
Total
Operating Expenses
|
RM 945,011
|
RM 974,038
|
RM 1,018,075
|
|
Profit
Before Interest and Taxes
|
RM 4,365,325
|
RM 5,353,975
|
RM 6,489,292
|
|
EBITDA
|
RM 4,377,325
|
RM 5,365,975
|
RM 6,501,292
|
|
Interest
Expense
|
RM 3,223
|
RM 2,388
|
RM 1,691
|
|
Taxes
Incurred
|
RM 1,090,525
|
RM 1,337,897
|
RM 1,621,900
|
|
Net
Profit
|
RM 3,271,576
|
RM 4,013,690
|
RM 4,865,701
|
|
Net
Profit/Sales
|
42.67%
|
44.48%
|
45.81%
|
8.6 Projected Cash Flow
The
plan projects a RM8,340,000 net worth by 2007 (three years of operation in a
high activity vacation environment). The plan anticipates full staffing, a
small management team, and maximum acceptance by the dining public. The highest
sales will be in the prime summer vacation months, but we believe our unique
offering will draw customers to Diversö all year long.
If
our sales and profits forecasts prove accurate Chef Kashi will expand his
management team and accelerate the long-term plan of opening a second and third
Diversö restaurants
in other demographic markets. The opening of the second venue will be financed
by the profits from this restaurant, and the third site will be financed by the
profits from the first two ventures. Obviously this will result in substantial
changes in the cash flow and profit figures in year two and year three of this
plan.
Cash
flow projections are critical to our success. The monthly cash flow is shown in
the illustration, with one bar representing the cash flow per month, and the
other the monthly cash balance. The annual cash flow figures are included here
and the more important detailed monthly numbers are included in the appendices.
|
Pro
Forma Cash Flow
|
|||
|
Year 1
|
Year 2
|
Year 3
|
|
|
Cash
Received
|
|||
|
Cash
from Operations
|
|||
|
Cash
Sales
|
RM7,666,320
|
RM 9,023,259
|
RM 10,620,375
|
|
Subtotal
Cash from Operations
|
RM 7,666,320
|
RM 9,023,259
|
RM 10,620,375
|
|
Additional
Cash Received
|
|||
|
Sales
Tax, VAT, HST/GST Received
|
RM 536,642
|
RM 631,628
|
RM 743,426
|
|
New
Current Borrowing
|
RM 0
|
RM 0
|
RM 0
|
|
New
Other Liabilities (interest-free)
|
RM 0
|
RM 0
|
RM 0
|
|
New
Long-term Liabilities
|
RM 0
|
RM 0
|
RM 0
|
|
Sales
of Other Current Assets
|
RM 0
|
RM 0
|
RM 0
|
|
Sales
of Long-term Assets
|
RM 0
|
RM 0
|
RM 0
|
|
New
Investment Received
|
RM 0
|
RM 0
|
RM 0
|
|
Subtotal
Cash Received
|
RM 8,202,962
|
RM 9,654,887
|
RM 11,363,802
|
|
Expenditures
|
Year 1
|
Year 2
|
Year 3
|
|
Expenditures
from Operations
|
|||
|
Cash
Spending
|
RM 634,040
|
RM 665,742
|
RM 699,029
|
|
Bill
Payments
|
RM 3,530,306
|
RM 4,194,008
|
RM 4,996,678
|
|
Subtotal
Spent on Operations
|
RM 4,164,346
|
RM 4,859,750
|
RM 5,695,707
|
|
Additional
Cash Spent
|
|||
|
Sales
Tax, VAT, HST/GST Paid Out
|
RM 536,642
|
RM 631,628
|
RM 743,426
|
|
Principal
Repayment of Current Borrowing
|
RM 5,400
|
RM 0
|
RM 0
|
|
Other
Liabilities Principal Repayment
|
RM 0
|
RM 0
|
RM 0
|
|
Long-term
Liabilities Principal Repayment
|
RM 6,900
|
RM 8,000
|
RM 9,000
|
|
Purchase
Other Current Assets
|
RM 0
|
RM 0
|
RM 0
|
|
Purchase
Long-term Assets
|
RM 0
|
RM 0
|
RM 0
|
|
Dividends
|
RM 100,000
|
RM 250,000
|
RM 500,000
|
|
Subtotal
Cash Spent
|
RM 4,813,288
|
RM 5,749,378
|
RM 6,948,133
|
|
Net
Cash Flow
|
RM 3,389,674
|
RM 3,905,508
|
RM 4,415,668
|
|
Cash
Balance
|
RM 3,440,094
|
RM 7,345,603
|
RM 11,761,271
|
8.7 Projected Balance Sheet
The balance sheet in the
following table shows managed but sufficient growth of net worth, and a
sufficiently healthy financial position. The monthly estimates are included in
the appendices.
|
Pro
Forma Balance Sheet
|
|||
|
Year 1
|
Year 2
|
Year 3
|
|
|
Assets
|
|||
|
Current
Assets
|
|||
|
Cash
|
RM 3,440,094
|
RM 7,345,603
|
RM 11,761,271
|
|
Inventory
|
RM 66,090
|
RM 75,607
|
RM 87,326
|
|
Other
Current Assets
|
RM 17,000
|
RM 17,000
|
RM 17,000
|
|
Total
Current Assets
|
RM 3,523,184
|
RM 7,438,209
|
RM 11,865,597
|
|
Long-term
Assets
|
|||
|
Long-term
Assets
|
RM 175,000
|
RM 175,000
|
RM 175,000
|
|
Accumulated
Depreciation
|
RM 12,000
|
RM 24,000
|
RM 36,000
|
|
Total
Long-term Assets
|
RM 163,000
|
RM 151,000
|
RM 139,000
|
|
Total
Assets
|
RM 3,686,184
|
RM 7,589,209
|
RM 12,004,597
|
|
Liabilities
and Capital
|
Year 1
|
Year 2
|
Year 3
|
|
Current
Liabilities
|
|||
|
Accounts
Payable
|
RM 209,488
|
RM 356,823
|
RM 415,509
|
|
Current
Borrowing
|
RM 20
|
RM 20
|
RM 20
|
|
Other
Current Liabilities
|
RM 0
|
RM 0
|
RM 0
|
|
Subtotal
Current Liabilities
|
RM 209,508
|
RM 356,843
|
RM 415,529
|
|
Long-term
Liabilities
|
RM 33,100
|
RM 25,100
|
RM 16,100
|
|
Total
Liabilities
|
RM 242,608
|
RM 381,943
|
RM 431,629
|
|
Paid-in
Capital
|
RM 450,420
|
RM 450,420
|
RM 450,420
|
|
Retained
Earnings
|
(RM 278,420)
|
RM 2,743,156
|
RM 6,256,847
|
|
Earnings
|
RM 3,271,576
|
RM 4,013,690
|
RM 4,865,701
|
|
Total
Capital
|
RM 3,443,576
|
RM 7,207,267
|
RM 11,572,967
|
|
Total
Liabilities and Capital
|
RM 3,686,184
|
RM 7,589,209
|
RM 12,004,597
|
|
Net
Worth
|
RM 3,443,576
|
RM 7,207,267
|
RM 11,572,967
|
|
Sales Forecast
|
|||||||||||||
|
Month 1
|
Month 2
|
Month 3
|
Month 4
|
Month 5
|
Month 6
|
Month 7
|
Month 8
|
Month 9
|
Month 10
|
Month 11
|
Month 12
|
||
|
Unit Sales
|
|||||||||||||
|
Lunch Sales
|
0%
|
5,130
|
5,940
|
10,395
|
10,395
|
10,395
|
5,940
|
5,130
|
5,130
|
5,130
|
5,130
|
5,130
|
5,130
|
|
High Tea Sales
|
0%
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
810
|
|
Dinner Sales
|
0%
|
2,970
|
3,780
|
10,395
|
10,395
|
10,395
|
5,000
|
5,000
|
4,000
|
3,700
|
3,500
|
3,700
|
3,500
|
|
Dinner Show Sales
|
0%
|
2,727
|
5,427
|
8,640
|
8,640
|
8,640
|
7,000
|
6,000
|
5,000
|
5,000
|
4,000
|
3,000
|
4,000
|
|
Bar Sales
|
0%
|
1,350
|
1,350
|
5,400
|
5,400
|
5,400
|
1,350
|
1,350
|
1,350
|
1,350
|
1,350
|
1,350
|
1,350
|
|
Be In the Show Sales
|
0%
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
270
|
|
Catering Sales
|
0%
|
0
|
0
|
0
|
1
|
1
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
|
Total Unit Sales
|
13,257
|
17,577
|
35,910
|
35,911
|
35,911
|
20,370
|
18,560
|
16,560
|
16,262
|
15,060
|
14,260
|
15,060
|
|
|
Unit Prices
|
Month 1
|
Month 2
|
Month 3
|
Month 4
|
Month 5
|
Month 6
|
Month 7
|
Month 8
|
Month 9
|
Month 10
|
Month 11
|
Month 12
|
|
|
Lunch Sales
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
RM
14.00
|
|
|
High Tea Sales
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
RM
18.00
|
|
|
Dinner Sales
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
RM
24.00
|
|
|
Dinner Show Sales
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
RM
55.00
|
|
|
Bar Sales
|
RM
20.00
|
RM
20.00
|
RM
35.00
|
RM
35.00
|
RM
35.00
|
RM
20.00
|
RM
20.00
|
RM
20.00
|
RM
20.00
|
RM
20.00
|
RM
20.00
|
RM
20.00
|
|
|
Be In the Show Sales
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
RM
65.00
|
|
|
Catering Sales
|
RM
0.00
|
RM
0.00
|
RM
0.00
|
RM
9,000.00
|
RM
10,000.00
|
RM
0.00
|
RM
0.00
|
RM
0.00
|
RM
5,000.00
|
RM
0.00
|
RM
0.00
|
RM
0.00
|
|
|
Sales
|
|||||||||||||
|
Lunch Sales
|
RM
71,820
|
RM
83,160
|
RM
145,530
|
RM
145,530
|
RM
145,530
|
RM
83,160
|
RM
71,820
|
RM
71,820
|
RM
71,820
|
RM
71,820
|
RM
71,820
|
RM
71,820
|
|
|
High Tea Sales
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
RM
14,580
|
|
|
Dinner Sales
|
RM
71,280
|
RM
90,720
|
RM
249,480
|
RM
249,480
|
RM
249,480
|
RM
120,000
|
RM
120,000
|
RM
96,000
|
RM
88,800
|
RM
84,000
|
RM
88,800
|
RM
84,000
|
|
|
Dinner Show Sales
|
RM
149,985
|
RM
298,485
|
RM
475,200
|
RM
475,200
|
RM
475,200
|
RM
385,000
|
RM
330,000
|
RM
275,000
|
RM
275,000
|
RM
220,000
|
RM
165,000
|
RM
220,000
|
|
|
Bar Sales
|
RM
27,000
|
RM
27,000
|
RM
189,000
|
RM
189,000
|
RM
189,000
|
RM
27,000
|
RM
27,000
|
RM
27,000
|
RM
27,000
|
RM
27,000
|
RM
27,000
|
RM
27,000
|
|
|
Be In the Show Sales
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
RM
17,550
|
|
|
Catering Sales
|
RM
0
|
RM
0
|
RM
0
|
RM
9,000
|
RM
10,000
|
RM
0
|
RM
0
|
RM
0
|
RM
10,000
|
RM
0
|
RM
0
|
RM
0
|
|
|
Total Sales
|
RM
352,215
|
RM
531,495
|
RM
1,091,340
|
RM
1,100,340
|
RM
1,101,340
|
RM
647,290
|
RM
580,950
|
RM
501,950
|
RM
504,750
|
RM
434,950
|
RM
384,750
|
RM
434,950
|
|
|
Direct Unit Costs
|
Month 1
|
Month 2
|
Month 3
|
Month 4
|
Month 5
|
Month 6
|
Month 7
|
Month 8
|
Month 9
|
Month 10
|
Month 11
|
Month 12
|
|
|
Lunch Sales
|
38.00%
|
$5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
RM
5.32
|
|
High Tea Sales
|
38.00%
|
$6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
RM
6.84
|
|
Dinner Sales
|
36.00%
|
$8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
RM
8.64
|
|
Dinner Show Sales
|
25.00%
|
$13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
RM
13.75
|
|
Bar Sales
|
36.00%
|
$7.20
|
RM
7.20
|
RM
12.60
|
RM
12.60
|
RM
12.60
|
RM
7.20
|
RM
7.20
|
RM
7.20
|
RM
7.20
|
RM
7.20
|
RM
7.20
|
RM
7.20
|
|
Be In the Show Sales
|
25.00%
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
RM
16.25
|
|
Catering Sales
|
55.00%
|
RM
0.00
|
RM
0.00
|
RM
0.00
|
RM
4,950.00
|
RM
5,500.00
|
RM
0.00
|
RM
0.00
|
RM
0.00
|
RM
2,750.00
|
$0.00
|
RM
0.00
|
RM
0.00
|
|
Direct Cost of Sales
|
|||||||||||||
|
Lunch Sales
|
RM
27,292
|
RM
31,601
|
RM
55,301
|
RM
55,301
|
RM
55,301
|
RM
31,601
|
RM
27,292
|
RM
27,292
|
RM
27,292
|
RM
27,292
|
RM
27,292
|
RM
27,292
|
|
|
High Tea Sales
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
RM
5,540
|
|
|
Dinner Sales
|
RM
25,661
|
RM
32,659
|
RM
89,813
|
RM
89,813
|
RM
89,813
|
RM
43,200
|
RM
43,200
|
RM
34,560
|
RM
31,968
|
RM
30,240
|
RM
31,968
|
RM
30,240
|
|
|
Dinner Show Sales
|
RM
37,496
|
RM
74,621
|
RM
118,800
|
RM
118,800
|
RM
118,800
|
RM
96,250
|
RM
82,500
|
RM
68,750
|
RM
68,750
|
RM
55,000
|
RM
41,250
|
RM
55,000
|
|
|
Bar Sales
|
RM
9,720
|
RM
9,720
|
RM
68,040
|
RM
68,040
|
RM
68,040
|
RM
9,720
|
RM
9,720
|
RM
9,720
|
RM
9,720
|
RM
9,720
|
RM
9,720
|
RM
9,720
|
|
|
Be In the Show Sales
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
RM
4,388
|
|
|
Catering Sales
|
RM
0
|
RM
0
|
RM
0
|
RM
4,950
|
RM
5,500
|
RM
0
|
RM
0
|
RM
0
|
RM
5,500
|
RM
0
|
RM
0
|
RM
0
|
|
|
Subtotal Direct Cost of Sales
|
RM
110,097
|
RM
158,529
|
RM
341,882
|
RM
346,832
|
RM
347,382
|
RM
190,699
|
RM
172,640
|
RM
150,250
|
RM
153,158
|
RM
132,180
|
RM
120,158
|
RM
132,180
|
|
|
Personnel Plan
|
|||||||||||||
|
Month 1
|
Month 2
|
Month 3
|
Month 4
|
Month 5
|
Month 6
|
Month 7
|
Month 8
|
Month 9
|
Month 10
|
Month 11
|
Month 12
|
||
|
Executive Chef Joachim Oignons-owner
|
0%
|
RM
4,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
RM
5,000
|
|
Serving Staff Manager
|
0%
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
|
Sommelier/Bar Manager
|
0%
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
|
Performance Manager
|
0%
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
RM
3,000
|
|
Host/Serving Staff
|
0%
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
RM
10,752
|
|
0%
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
RM
14,112
|
|
|
Performance Staff
|
0%
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
RM
10,368
|
|
Bar Staff
|
0%
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
RM
2,688
|
|
Bookkeeper/Office Assistant
|
0%
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
RM
1,000
|
|
Total People
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Total Payroll
|
RM
51,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
|
RM
52,920
| |