16. Project: Coffee Shop Financial Model

The track's final project: a six-month model of a coffee shop that you would not be embarrassed to show an investor or a bank. It combines everything you have learned: scenarios, the P&L, cash flow, and unit economics.

• The scenario table B2:D4 and the switch J1. Column E holds the active scenario's assumptions via INDEX or CHOOSE;
• common parameters in J2:J6: cost of goods, fixed costs (rent + payroll), the tax rate (a practice number), the startup investment, days per month;
• month by month: cups grow by the growth rate, revenue = cups × ticket × days, and tax applies only to profit;
• cumulative cash flow starts at minus the startup investment. The month it turns positive is the payback period;
• unit economics: the margin per cup and the break-even point in cups per day.

No assumption numbers inside formulas: everything goes through cell references (anchor them with $). The check accepts the model only if every figure recalculates when J1 is switched to 1, 2 and 3.

Simplifications: depreciation and loss carry-forwards are ignored, and tax is calculated monthly. That is fine for a teaching model; for a real one, talk to an accountant.