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BUSINESS PLAN

RESTAURANT

ssence
Executive summary
1

1. Essence is an blend of Indian ,Chinese, and


continental dishes.
2. Located in the booming, and rapidly expanding
area of Allahabad.
3. Inspired menu from different countries.
4. Seven days a week.
5. Relaxed friendly and correct service.
6. Hiring of experiences staff.
7. Venturing into catering business.
8. Total sales allocation to be restaurant sales.
9. Cost included in this plan is on the basis of industry
analysis.
10.
This business plan is derived from secondary
detailed market analysis.

OBJECTIVES
1. Keeping food cost under 35% of revenue.
2. Keeping employee cost between 25 30% of
revenue.
3. Stay in restaurant business with excellent food and
services.
4. Expand our marketing and advertising in
neighbouring cities like Lucknow and Kanpur.

Mission
1. Restaurant will be an inspiring one, combining with
elicit atmosphere with excellent and interesting
food.
2. We will combine menu variety, atmosphere,
ambiance, special theme nights and a friendly staff
to create a sense of 'place' in order to reach our
goal of overall value in the dining/entertainment
experience. We want fair profits and a rewarding
place to work for the employees.
3. The mission is not only to have great tasting food,
but have efficient and friendly service because
customer satisfaction is paramount. We want to be
the restaurant choice for all families and singles,
young and old, male or female. Employee welfare
will be equally important to our success. Everyone
will be treated fairly and with the utmost respect.
We want our employees to feel a part of the
success of essence Lounge and Restaurant. Happy
employees make happy guests.

4. Promoting and expanding the restaurant concept


as a unique restaurant.
5. Achieve 12% return on investment in first 2 years
and 15% in three years.
4

Keys to Success
1. Repeat business. Every customer who comes in
once should want to return, and recommend us.
Word-of-mouth marketing is a powerful ally.
2. The creation of a unique and innovative fine
dining atmosphere will differentiate us from the
competition. The restaurant will stand out from the
other restaurants in the area because of the unique
design and decor. We will offer a fine dining
experience in a cosy atmosphere.
3. Product quality. Not only great food but great
service and atmosphere.
4. The menu will appeal to a wide and varied
clientele. It is International with an interesting
twist.
5. We will have special theme nights like restaurant
nights, republic day and independence day
,themes based on special occasion, festivals,
special ethnic food nights. All this will attract a
varied clientele to essence.
6. Location. Convenience is essential to us, we need
to be close to our market because we are not
trying to get people to travel to reach us.
7. The right food, variety with a variety of themes
depending upon the occasion with a price high

enough to establish credibility, but not so high as


to limit customers.

COMPANY DESCRIPTION
Company ownership:
1.Sole proprietorship.

Company location:
1. Gaus Memorial Society
Basic Product Offering:
1. Indian,Mughlai, South Indian
Dishes and continental food,
including fast foods.
2. There will be little flexibility in
menu in the starting of business.
3. Food will be available in three
variety, spicy .medium spicy , and
more spicy .
Markets to be served
1. Students
7

2.
3.
4.
5.
6.
7.

Couples
Families.
Tourists.
Working class singles.
Business persons.
Kitty party.

The design:
1. The restaurant will feature two
venues.
2. One will be in the restaurant
mainly for dining purposes and
families.
3. Other will be for outdoor
customers who want something
not so heavy like lunch and
dinner.
4. There will be chairs provided and
interior design will be very
sophisticated.

The management:
1. One restaurant manager.
2. Cooking according to need and
demand.
3. One supply chain and
inventory manager.
4. Waiters according to number
of tables.

10

Products and Services


1. Essence offers a breakfast
and lunch menu, fresh cold
cuts, drinks, and take-out
prepared dishes.
2. Breakfast will include such
items as omelettes, cereal,
eggs, toast, yogurt, plus
coffee and tea.
3. The lunch menu will consist
of various cold cut
sandwiches (burger,pizza plus
prepared salads.
Take-home dinners consist of the
lunch entrees packaged for the
customers. Any of the breakfast
or lunch entrees can be
premade, or prepared in two to
three minutes to insure rapid
11

service and high customer


satisfaction.
Competitive Comparison
The competition facing ESSENCE
is vast. This includes every
eating establishment in the civil
lines area . Major competitors
include BARADARI ,BHATT
RESTAURANT,MADHU HOTEL
AND RESTAURANT , LAXMI
HOTEL AND RESTAURANT,
McDonalds, Subway
Sandwiches, and many other
"mom and pop" style
organizations too numerous to
list. Furthermore, there is a large
number of substitute suppliers
from grocery stores that offer
pre-packaged meals to upscale
sit down restaurants such as
HOT STUFF RESTAURANT.
Drawing any sort of general
conclusions from such a vast
12

array of competitors is difficult,


but you can say that just about
every conceivable product or
service idea, and just about
every taste is encompassed
within this group.
Many of the smaller firms, due to
lack of funds are only able to
carry out the most basic of
marketing strategies. ESSENCE
intends to leverage its locational
advantage to create higher
profits that will in turn fuel
marketing efforts. However, the
larger firms have comprehensive
national marketing strategies
that draw in hundreds of
customers per week. ESSENCE
answer to this is to promote its
local flavour and cuisine and
draw in those individuals who
see fast food as unhealthy and of
low quality. Therefore the owner
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of ESSENCE believes that there is


significant opportunity to gain
local market share.
Sales Literature
Our main sales literature will
consist of flyers sent through the
mail, and promotional
advertisements offered to local
businesses. Relevant information
such as a comprehensive menu,
costs, description of some of
ESSENCE more distinct items,
and address and delivery
number will be included.
3.4 Future Products and Services
Planning is on introducing new
menu items as time and
profitability permit.

14

Market Analysis Summary


We have 4 main markets:
People who work in the
downtown area during the day,
who will be looking for walk-in
good food and convenience for
late breakfast and lunch.

Surrounding businesses looking


for phone-in lunch for business
meetings.

Workers with families looking


for take-out food to take home
for family dinner at the end of
the workday.
Kitty parties.
15

Each of these market segments


consists of people who either
work in the downtown area or
flow through this area during the
normal work week. As such,
there will be a undetermined
percentage of each market that
will be seeking an eating
establishment that will meet the
requirements of healthy food,
fast service, and pleasant
atmosphere. Furthermore,
ESSENCE will cater to the
growing trend of middle-class
professionals who seek a
differing cuisine than that of the
established food chains.
4.1 Market Segmentation
The total potential market in
units is shown in the following
table and chart, by type of
market point.
16

4.2 Target Market Segment


Strategy
For the business market we need
to focus on specific companies
with specific opportunities. For
individuals we need to lever off
word-of-mouth
recommendations, probably

17

depending on business
customers.
The business market has the
potential of providing large
volume sales to the company
during the peak hours of 11 a.m.
to 2 p.m., both through small
groups of business people
visiting ESSENCE and delivery
orders. Satisfaction of this group
will provide a vital long-term
revenue stream. For the business
market, the company plans to do
specific target marketing through
flyers, business discounts,
billboards, and creating a record
of fast delivery.
For the individual groups seeking
breakfast or lunch downtown, or
take-home meals, it is necessary
for the company to build an
effective word-of-mouth
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marketing strategy. The


company will do this slowly,
realizing that much of this will
grow from its business market.
The company is also planning on
doing a number of joint
marketing efforts with other local
companies such as the
production and distribution of a
referral book to be given to
various individuals. This in turn
would help to drive our word-ofmouth marketing efforts.
4.2.1 Market Trends
One of the most important
recent trends in eating is the rise
of interest in consuming
healthier foods. The best known
example of this is the move
toward organic foodstuffs. NWD
realizes that there is a significant
percentage of the population in
civil lines areathat is demanding
19

more and more naturally grown,


organic meats and vegetables
and the company is well
positioned to take advantage of
this change.
Market Needs
As stated before, customers
desire fast, healthy food that will
appeal to their aesthetic tastes
and is provided in a comfortable
atmosphere. In addition, they
desire a memorable dining
experience that provides them
with the chance to relax in the
middle of the day. All of this
needs to be delivered to the
customer with the least amount
of hassle. Furthermore,
customers will also need a
facility that can provide them
with delicious, convenient takehome meals when there is no
opportunity to cook at home.
20

4.2.3 Market Growth


We have no indication of market
growth in this pulverized and
diffuse market. No statistics are
available for the local food
industry in GAUS NAGAR . What
we do know is that there is
growth potential, and plenty of
potential market for the right
combination of service, quality
and choice.
Service Business Analysis
The restaurant industry is highly
fragmented and competitive.
Each company within this field
has low capital costs and low
margins, which create this high
intensity of competition.
Suppliers have a great deal of
power in setting and negotiating
the prices of their products and
21

services to the smaller eating


establishments. This is due to
the fact that the suppliers who
absorb the greatest amounts of
cash from "mom and Pop" outfits
are large food distribution
companies such as General
Foods. These companies are
more consolidated than the
restaurant industry, have deeper
pockets, an almost limitless
number of substitute customers,
and finally they are the single
most important supplier to
ESSENCE. Therefore, these
companies can set whatever
price they wish to. Furthermore,
labour is a supplier in this
industry as well, and salaries for
such individuals are well known
and very flexible.
There also exists a very high
degree of rivalry among firms
22

due to the perceived


overcapacity in this field. The
larger companies often have cost
advantages due to economies of
scale that allow them to
outcompete smaller rivals.
The barriers to entry and exit are
very low in this industry.
Switching costs are virtually nonexistent and the costs to entry
and exist the market are low. The
large number of competitors in
this field including substitutes
such as Mcdonald's, Subway
Sandwiches, that the pricing for
such services are very
competitive. The only way to
have an advantage in this
industry is either a low cost
leadership principal applied
aggressively to all aspects of the
business or to differentiate the
entire eating experience through
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better and more unique food and


to build up customer relations to
a point where the switching costs
are raised.
Competition and Buying Patterns
Location is critical to success.
Proximity to workers is very
important, so is convenient
parking for the end-of-workday
traffic stopping to pick up
takeout dishes.
Price is not very sensitive as
long as we are not too high. Low
price or lowest price is not
essential.
Quality of food matters. If the
price isn't too high and the food
is good, we'll have growth
through repeat business.
Focus is an advantage; focusing
on chinese and mughlai food will
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draw customers from the


competition.
Main Competitors
In the immediate, downtown
area, there are five main
competitors. This includes JADE
GARDEN RESTAURANT , NIRALA
MISTHAN BHANDAR, HOT STUFF
RESTAURANT , JEWELS
RESTAURANT.
The established chains, Subway
and McDonalds have much more
of a national focus and the
individual managers have little
or no ability to adapt to local
desires. In addition, these outlets
are franchised to individual
owners. This method of
franchising often leads to friction
between the corporate office and
the local owners that inhibits
25

efficiency, cleanliness and other


aspects. However, these chains
also have the ability to cut prices
at will, and have established and
secure relations with their
suppliers.
The more local stores such as
Cleo's sandwich shop and Taco
Del Mar are much more locally
oriented. However neither
company has particularly deep
pockets that provide for growth.
Business Participants
The restaurant industry is
"pulverized" in other words, it
consists of an almost infinite
number of companies from the
small "mom and pop" style to
the national chains.

26

MARKETING
Our marketing strategy focuses mainly
on making our existence known to the
people working close to our location.
Marketing strategy will be to promote
our food, services and exciting concepts
to draw in local customers. Marketing
initiatives will concentrate on the
following:
Building and signage.
Customer service.
Advertising and promotion.

ps of restaurant
Product
Product marketing deals with
marketing the products to prospects,
customers and others.
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The food being offered at essence


areChineseMughlai, Indian and
continental dishes.
People
An essential ingredient to any
service provision is the use of
appropriate staff and people.
The staffs at essence are efficiently
and well trained to serve the guest in
the best possible way.
The service delivered by our
employees is a very important
element of value. It is also an area
where we can distinguish ourselves.
Positioning Statement
ESSENCE most important market
segment, given its location will be
the business segment. Customers in
this segment have a limited amount
of time for lunch or require a quick
28

pick-up dinner with no hassles.


Furthermore, these customers need
to be able to purchase their food with
a wide variety of different monetary
tools. This includes credit and debit
cards, cash and checks. Finally,
many of the local business people
will wish to accommodate the desires
of out-of-town colleagues who desire
to sample some of the local cuisine.
ESSENCE will satisfy these demands
better than much of the local
competition through delivery to
nearby offices, accepting most forms
of payment, a rigorous plan to
maximize speed of delivery, and of
course our unique menu.

Pricing Strategy
Our pricing strategy will focus on
providing high quality, healthy food
that is quick and has a unique flair.
Because of this, we expect to be able
29

to charge somewhat more for our


products than other stores, as long
as the customers agree that the food
is better than average.

Sales Strategy
We need to offer fast service at peak
times. The key is a good crowd
balance, so that we never look
empty but we are never so full that
we turn people away. Lines have to
move fast.
We need a good selection of
convenient foods.
Our most important sales strategy is
develop repeat business. Every
customer who comes in has to want
to return. To that end, we will offer
some of the more established sales
strategies such as discount cards,
special menu days, and a regularly
30

changing menu. Essence intends to


keep accurate track of what types of
sandwiches and other foods sell well
and to create a program of customer
feedback through surveys. With this
information we will be able to
streamline our food line to match the
local tastes and encourage more
people to eat at essence
Finally we will design a
home/business delivery system that
will allow for the dropping off of food
within 1/2 hour after the order is
made to insure the best possible
eating experience and customer
churn rate.

Competitive Edge
Our competitive edge is the menu,
the chef, the environment, the
management, the service and our
friendly place! We will have an
31

international menu and our food will


be made with the freshest
ingredients and produce available.
The chef has an excellent taste for
what fine dining is and requires. Our
environment is elegant and
comfortable and our decor is warm
and relaxing. Great service is very
important to us. The management
and servers will handle every detail
to make customer's special evening
even more special! All this and our
great atmosphere will make
customers want to come back again .
Sales Strategy
We need to offer fast service at peak
times. The key is a good crowd
balance, so that we never look
empty but we are never so full that
we turn people away. Lines have to
move fast.
32

We need a good selection of


convenient foods.
Our most important sales strategy is
develop repeat business. Every
customer who comes in has to want
to return. To that end, we will offer
some of the more established sales
strategies such as discount cards,
special menu days, and a regularly
changing menu. ESSENCE intends to
keep accurate track of what types of
sandwiches and other foods sell well
and to create a program of customer
feedback through surveys. With this
information we will be able to
streamline our food line to match the
local tastes and encourage more
people to eat at ESSENCE
Finally we will design a
home/business delivery system that
will allow for the dropping off of food
within 1/2 hour after the order is
33

made to insure the best possible


eating experience and customer
churn rate.

Sales Forecast
The following table and charts
illustrate the sales forecast. We're
sure this is a manageable forecast.

34

Series 1
400000
350000
300000
250000
200000

Series 1

150000
100000
50000
0

35

Management Summary
This is a small company with our
employee categories including manager,
two chef, eight waiters and two kitchen
helpers. We assume 13 employees
total.

Personnel Plan
We believe the personnel plan is in good
proportion to the size of the restaurant
and projected revenues. The staff will
include 13 full-time employees and
seven part-time employees, who will
work a total of 754 manhoursper week
and generate an annual payroll of
1104000 ,for the first year in business.

36

PERSONNE
L

Number of persons

20122013

MANAGER

1
300000

240000

CHEF

2
360000
1
8
576000
2
144000

240000

CLEANER
WAITER
KITCHEN HELPER

Total persons
Total payroll

24000

36000
480000
120000

13
1104000

1416000

37

Financial Plan
2500000 of funding is needed over the
next year for renovations, furniture,
kitchen equipment, liquor license, food
& restaurant supplies, legal fees,
working capital, marketing and
personnel.
Important Assumptions
The financial plan depends on important
assumptions, most of which are shown
in the following table as annual figures.
The key underlying assumptions are:
We assume a slow-growth economy,
without major recession.
We assume that there are no
unforeseen changes in the expectancy
in the popularity of our restaurant.
38

We assume access to investments and


financing are sufficient to maintain and
fulfil our financial plan.

Break-even Analysis
For our Break-Even Analysis, we assume
running costs include our full payroll,
rent, and utilities, and an estimation of
other running costs.

39

40

Projected Profit and Loss


We assume a slightly higher gross
margin than industry standards for
eating places, because we don't have
the full slate of meals or servers. Also,
kitchen and busboy employees are not
included in cost of sales, for simplicity.
Because we're new to this business,
we've adjusted the profitability into
normal range by adding a relatively
large amount of additional itemized
expenses. That gives us a buffer for the
additional unforeseen expenses that we
expect will come up. If they don't, then
we'll be more profitable than normal for
the business.

41

Pro forma profit and loss (Rs.in Lakh)

Yea Yea Yea


r1 r2 r3
Sales 18. 25. 28.
00 40 42
Direct
0
0
0
Cost
of
Sales
Other
0
0
0
Total
0
0
0
Cost
of
Sales
Gross
Margi
n
Gross
Margi

18. 25. 28.


00 40 42
100 100 100
.00 .00 .00
42

n%
Expe
nses
Payrol
l
Sales
and
Marke
ting
and
Other
Expen
ses
Depre
ciatio
n
Lease
d

10. 13. 14.


04 36 07
.60 .72 .72

0.9 0.8 0.8


0
5
0
0

43

Equip
ment
Utiliti
es
Insura
nce
Rent
Payrol
l
Taxes
Other

0
0

0
0

0
0

2.1 3.1 3.4


5
6
2

Total
Oper
ating
Expe
nses

13. 18. 19.


69 09 01

Profit
Befor

4.3 7.3
1 1

9.4
1
44

e
Intere
st and
Taxes
EBITD
A
Intere
st
Expen
se
Taxes
Incurr
ed

1.2 1.0 .75


5
0

0.9 1.5 3.4


2
4
3

Net
2.1 4.7 5.2
Profit
4
7
3
Net
Profit
/Sale
s
45

Projected Cash Flow


The following chart and table show our
cash flow projections
Pro Forma Cash Flow
Year 1 Year 2 Year 3
Cash
Received
Cash from
Operations
Cash Sales
Cash from
Receivables

18.00 25.40 30.42


0

Subtotal
18.00 25.40 30.42
Cash from
Operation
s

46

Additional
Cash
Received
Sales Tax,
VAT,
HST/GST
Received

New
Current
Borrowing

New Other
Liabilities
(interestfree)

New Longterm
Liabilities

Sales of
Other
Current
Assets

0
47

Sales of
Long-term
Assets

New
Investment
Received

Subtotal
Cash
Received

18.00 25.40 30.42

Expenditur
es
Year 1 Year 2 Year 3
Expenditure
s from
Operations
Cash
Spending

12.79

17.24

18.21

Bill
Payments

0
48

Subtotal
Spent on
Operation
s

14.95

19.78

22.40

Sales Tax,
VAT,
HST/GST
Paid Out

Principal
Repayment
of Current
Borrowing

2.00

2.00

Other
Liabilities
Principal
Repayment

Additional
Cash Spent

Long-term
Liabilities

49

Principal
Repayment
Purchase
Other
Current
Assets

Purchase
Long-term
Assets

Dividends

Subtotal
Cash
Spent

14.94

21.78

24.40

Net Cash
Flow

3.06

3.61

4.02

Cash
Balance

3.60

5.61

8.02

50

4 Projected Balance Sheet


Three years of annual totals are presented in the Projected Balance Sheet below. First year monthly
figures are included in the appendix.

Pro Forma Balance Sheet


Year 1 Year 2

Year 3

Assets
Current Assets
Cash

3.06

5.61

8.02

Accounts Receivable

Other Current Assets

4.82

7.05

8.95

Total Current
Assets

7.88

12.66

16.97

30.00

29.10

27.36

0.90

1.74

2.54

37.88

41.76

40.22

Long-term Assets
Long-term Assets
Accumulated
Depreciation
Total Long-term
Assets
Total Assets

51

Liabilities and
Capital

Year 1 Year 2

Year 3

Current Liabilities
Accounts Payable

00

10.00

8.00

6.00

10.00

8.00

6.00

Long-term Liabilities

00

00

Total Liabilities

25.00

25.00

25.00

00

2.00

4.00

2.14

4.77

5.23

Total Capital

27.14

31.77

34.23

Total Liabilities
and Capital

37.14

39.77

40.23

Net Worth

37.14

39.77

40.23

Current BorrowingTERM LOAN FROM


BANK@12.5%
Other Current
Liabilities
Subtotal Current
Liabilities

Paid-in Capital
Retained Earnings
Earnings

52

RATIO

1 year

2year

3year

Asset utilisation ratio

0.4751

0.6082

0.706

Debt to asset ratio

0.263

0.191

0.149

Gross profit margin

100%

100%

100%

Operating profit margin

23.94%

28.78%

33.11%

Net profit margin

17%

24.84%

30.47%

Net profit margin ratio

0.009

0.0156

0.0153

Net profit average

17833.33

39750

43583.33

Quick ratio

0.79

1.58

2.83

Current ratio

0.79

1.58

2.83

53

SAMPLE MENU

Salad

Price

Egg salad
Fruit salad
Salad basket
Chick pea salad
Chicken salad
Fruit and nut salad
Sprouted moong
salad
Vegetable salad

50
50
60
50
60
60
40

Appetizers

price

Vegetable pakora
Samosa
Allo tikki
Paneer pakora
Chicken pakora

50
20
25
50
70

35

54

Vegetarian

Price

Mixed vegetable
curry
Vegetable korma
Malai kofta
Matar paneer
Paneer jalfrazie
Bhindi masala
Rajma masala
Dal makhani
Paneer pepper
masala
Shahi paneer
Baigan bharta
Saag paneer
Saag mushroom
Dal fry
Paneer butter
masala
Pindi chana
Vegetable do pyaza

70
60
80
80
80
50
50
60
70
90
40
90
90
80
80
80
80

55

Chicken

Price

Chicken dhania
Kadai chicken
Chicken makhani
Chicken tikka
masala
Chicken mushroom
Chicken mughlai

110
100
120
115

Rice and pulao

price

Dum murg biryani


Dum gosht biryani
Dum prawn biryani
Dum sabji biryani
Saffron rice
Fried rice

120
110
150
120
140
100

125
130

CHINESE
Starter
Spring roll
40
Fried chicken wings 100
56

Baby corn pepper


salt
Crispy fried
vegetables
Golden fried
mushroom

50

Soup

Price

Sweet corn soup


Chicken noodle
soup
Hot and sour soup
Vegetable clear
soup
Tomato soup

50
70

Fish

Price

Steamed fish
Sweet and sour fish
Chilly fish
Stir fried fish with

100
120
120
100

55
60

65
60
60

57

vegetables

Chicken

price

Chicken with
almonds
Sweet and sour
chicken
Chicken with
mushroom
Chilly chicken
Szechwan chicken

120
90
100
110
110

58

Vegetables

Price

Vegetable
manchurian
Szechwan
vegetables
Chilly vegetables
Cauliflower

95
90
90
100
59

manchurian
Rice and noodles

Price

Vegetable fried rice


Mixed fried rice
Szechwan fried rice
Ginger garlic fried
rice
Vegetable noodles
Mix noodles

100
110
90
90
50
55

Mughlai
Biryani badshahi
Keema matar
Meat durbari
Mughalai chicken
pulao
Seek kabab
Shahi chicken
korma
Shahi rogan josh
Shahjehan murg
masala

110
90
120
110
90
100
90
90

60

Raita

Price

Aloo Raita
Baigan ka Raita
Bathue ka Raita
Boondi Raita
Fruit Raita
Mint Raita
Tomato onion
Pineapple Raita
Onion Raita

25
20
30
25
35
25
30
40
30

61

Mushroom

Price

Kadai mushroom
Marinated
mushroom salad
Mushroom pulao
Mushroom soup
Shahi mushroom
Curry mushroom

70
70

Egg

Price

Boiled egg
Cheese omelette
Egg biryani
Egg curry
Egg pakora
Egg omelette
Egg toast
Mushroom
omelette
Poached egg
Stuffed egg

20
35
60
65
40
25
30
30

90
80
100
90

15
40

62

Chatni
Chatni

Price

Amla ki chatni
Garlic chatni
Hari chatni
Lemon chatni
Mango chatni
Mint chatni
Mint tamarind
chatni
Onion chatni
Tomato chatni
Tomato garlic
chatni

10
15
10
15
15
10
15

Drink

Price

Aam panna
Banana lassi
Banana shake
Kesar badam shake
Apple shake
Cold coffee
Jeera lassi

15
15
20
30
30
30
25

15
20
15

63

Mango shake
Nibu pani
Tarbooj sharbat

30
15
20

Dessert

Price

Besan laddo
Besan barfi badam
phirni
Coconut burfi
Doodh pak
Kheer
Makhani kheer
kulfi
Shahi tukra
Rabri

30
50

Ice cream

Price

Chocolate ice
cream
Chocolate marble
ice cream

50

40
30
40
50
35
60
60

60
64

Strawberry butter
milk ice cream
Pine apple ice
cream
Banana ice cream
Sweet cherry ice
cream

55
40
40
60

65