OPEN | Shared Kitchen Cash Flow

OPEN_Shared_Kitchen_Cash_Flow_Model.xlsx — 4 worksheets, live formulas, all English.

1_Inputs — every driver in a yellow/blue input area with a unit column and a notes column: timing and opening cash, capacity and pricing, the three scenario drivers, ramp-up and escalation, eight fixed and five variable cost lines, and the break-even basis. Grey italic cells are formulas (rent, capacity, staff cost, fixed total, per-hour variable cost). Validation limits utilization to 0–100%, members to 18 (one per station) and storage to 24 units.

2_Cash_Flow — three stacked monthly blocks (Low / Base / High), Jan–Dec 2027: ramp attainment, billable hours, paying members, four revenue lines, fixed costs, variable costs, net cash flow and cumulative balance, with an FY total column and a 12-month summary table on top.

3_Dashboard — break-even on the stabilized month-12 structure (fixed ÷ contribution per billable hour), giving break-even utilization, headroom, break-even revenue, margin of safety and fixed-cost coverage; plus cash and operating metrics per scenario and the method notes.

4_Charts — four monthly line charts: revenue, net cash flow and cumulative balance by scenario, and base-case revenue vs operating costs.

Results (12 months, $120,000 opening cash)

The base and high cases clear break-even from month 2 and month 1 respectively; the low case never turns cash-positive within the year and lands just under its cost base at run-rate, which is why its balance declines steadily rather than recovering.

Checks performed: all 1,139 formula cells were recalculated by an independent engine and matched the stored results exactly (0 mismatches, 0 error tokens, 0 uncached formulas). The formula and data-only views agree, and a deterministic width/content audit found no clipped text, no default-width columns and no overlapping merges. Chart series were verified against the correct source rows.

Limits: no spreadsheet renderer was available in this environment, so I verified layout structurally rather than from a rendered page — open it once to confirm fonts and print scaling look right on your machine. The model is pre-tax, pre-financing and excludes fit-out capital spend and working-capital timing.

This is a simulated model of a fictional business for illustration only — not an investment commitment, offer, valuation or forecast.