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Plan Outline
Artificial Flowers Import Business Plan
Fantastic Florals
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| 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 | |||||||||||||
| Tulips and Roses | 0% | 2,000 | 3,000 | 2,500 | 1,500 | 3,000 | 2,500 | 3,000 | 2,200 | 1,600 | 1,700 | 1,800 | 3,500 |
| Arranged Flowers 1 | 0% | 350 | 500 | 500 | 400 | 350 | 500 | 350 | 500 | 350 | 300 | 300 | 600 |
| Arranged Flowers 2 | 0% | 350 | 500 | 500 | 400 | 350 | 500 | 350 | 500 | 350 | 300 | 300 | 600 |
| Silk Scarf | 0% | 600 | 1,000 | 600 | 600 | 1,000 | 1,000 | 1,100 | 1,200 | 800 | 800 | 800 | 1,300 |
| Other hair accessories | 0% | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 |
| Other/seasonal bouquet | 0% | 500 | 800 | 700 | 500 | 800 | 850 | 600 | 850 | 500 | 500 | 600 | 1,000 |
| Catalog Sales | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 4,800 | 6,800 | 5,800 | 4,400 | 6,500 | 6,350 | 6,400 | 6,250 | 4,600 | 4,600 | 4,800 | 8,000 | |
| 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 | |
| Tulips and Roses | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | £2.25 | |
| Arranged Flowers 1 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | £18.99 | |
| Arranged Flowers 2 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | £39.99 | |
| Silk Scarf | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | £15.99 | |
| Other hair accessories | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | £9.99 | |
| Other/seasonal bouquet | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | £59.99 | |
| Catalog Sales | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | |
| Sales | |||||||||||||
| Tulips and Roses | £4,500 | £6,750 | £5,625 | £3,375 | £6,750 | £5,625 | £6,750 | £4,950 | £3,600 | £3,825 | £4,050 | £7,875 | |
| Arranged Flowers 1 | £6,646 | £9,495 | £9,495 | £7,596 | £6,646 | £9,495 | £6,646 | £9,495 | £6,646 | £5,697 | £5,697 | £11,394 | |
| Arranged Flowers 2 | £13,997 | £19,995 | £19,995 | £15,996 | £13,997 | £19,995 | £13,997 | £19,995 | £13,997 | £11,997 | £11,997 | £23,994 | |
| Silk Scarf | £9,594 | £15,990 | £9,594 | £9,594 | £15,990 | £15,990 | £17,589 | £19,188 | £12,792 | £12,792 | £12,792 | £20,787 | |
| Other hair accessories | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | £9,990 | |
| Other/seasonal bouquet | £29,995 | £47,992 | £41,993 | £29,995 | £47,992 | £50,992 | £35,994 | £50,992 | £29,995 | £29,995 | £35,994 | £59,990 | |
| Catalog Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Sales | £74,722 | £110,212 | £96,692 | £76,546 | £101,365 | £112,087 | £90,966 | £114,610 | £77,020 | £74,296 | £80,520 | £134,030 | |
| 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 | |
| Tulips and Roses | 66.66% | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 | £1.50 |
| Arranged Flowers 1 | 63.14% | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 | £11.99 |
| Arranged Flowers 2 | 70.00% | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 | £27.99 |
| Silk Scarf | 53.16% | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 |
| Other hair accessories | 65.07% | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 | £6.50 |
| Other/seasonal bouquet | 70.00% | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 | £41.99 |
| Catalog Sales | 66.66% | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
| Direct Cost of Sales | |||||||||||||
| Tulips and Roses | £3,000 | £4,500 | £3,750 | £2,250 | £4,500 | £3,750 | £4,500 | £3,300 | £2,400 | £2,550 | £2,700 | £5,249 | |
| Arranged Flowers 1 | £4,197 | £5,995 | £5,995 | £4,796 | £4,197 | £5,995 | £4,197 | £5,995 | £4,197 | £3,597 | £3,597 | £7,194 | |
| Arranged Flowers 2 | £9,797 | £13,996 | £13,996 | £11,197 | £9,797 | £13,996 | £9,797 | £13,996 | £9,797 | £8,398 | £8,398 | £16,796 | |
| Silk Scarf | £5,100 | £8,500 | £5,100 | £5,100 | £8,500 | £8,500 | £9,350 | £10,200 | £6,800 | £6,800 | £6,800 | £11,050 | |
| Other hair accessories | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | |
| Other/seasonal bouquet | £20,997 | £33,594 | £29,395 | £20,997 | £33,594 | £35,694 | £25,196 | £35,694 | £20,997 | £20,997 | £25,196 | £41,993 | |
| Catalog Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £49,591 | £73,086 | £64,737 | £50,840 | £67,089 | £74,436 | £59,540 | £75,686 | £50,691 | £48,842 | £53,191 | £88,783 | |
| 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 | ||
| Production/Fulfillment | 0% | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 |
| Sales and Marketing | 0% | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 |
| Administration | 0% | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 |
| Total People | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | |
| Pro Forma Profit and Loss | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | £74,722 | £110,212 | £96,692 | £76,546 | £101,365 | £112,087 | £90,966 | £114,610 | £77,020 | £74,296 | £80,520 | £134,030 | |
| Direct Cost of Sales | £49,591 | £73,086 | £64,737 | £50,840 | £67,089 | £74,436 | £59,540 | £75,686 | £50,691 | £48,842 | £53,191 | £88,783 | |
| Shipping, etc. | £3,000 | £3,060 | £3,121 | £3,184 | £3,247 | £3,312 | £3,378 | £3,446 | £3,515 | £3,585 | £3,657 | £3,730 | |
| Total Cost of Sales | £52,591 | £76,146 | £67,858 | £54,024 | £70,336 | £77,748 | £62,918 | £79,132 | £54,206 | £52,427 | £56,848 | £92,513 | |
| Gross Margin | £22,131 | £34,066 | £28,834 | £22,522 | £31,029 | £34,339 | £28,048 | £35,478 | £22,814 | £21,869 | £23,672 | £41,517 | |
| Gross Margin % | 29.62% | 30.91% | 29.82% | 29.42% | 30.61% | 30.64% | 30.83% | 30.96% | 29.62% | 29.44% | 29.40% | 30.98% | |
| Expenses | |||||||||||||
| Payroll | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | |
| Marketing/Promotion | £6,355 | £7,788 | £7,160 | £6,257 | £7,279 | £7,676 | £6,720 | £7,815 | £6,290 | £6,180 | £6,395 | £8,540 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | £1,300 | |
| Utilities | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Insurance | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | |
| Payroll Taxes | 18% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £12,055 | £13,488 | £12,860 | £11,957 | £12,979 | £13,376 | £12,420 | £13,515 | £11,990 | £11,880 | £12,095 | £14,240 | |
| Profit Before Interest and Taxes | £10,076 | £20,578 | £15,974 | £10,565 | £18,050 | £20,963 | £15,628 | £21,963 | £10,824 | £9,989 | £11,577 | £27,277 | |
| EBITDA | £10,076 | £20,578 | £15,974 | £10,565 | £18,050 | £20,963 | £15,628 | £21,963 | £10,824 | £9,989 | £11,577 | £27,277 | |
| Interest Expense | £282 | £273 | £264 | £255 | £245 | £236 | £227 | £218 | £208 | £199 | £190 | £181 | |
| Taxes Incurred | £2,938 | £6,091 | £4,713 | £3,093 | £5,341 | £6,218 | £4,620 | £6,523 | £3,185 | £2,937 | £3,416 | £8,129 | |
| Net Profit | £6,856 | £14,213 | £10,997 | £7,217 | £12,463 | £14,509 | £10,781 | £15,221 | £7,431 | £6,853 | £7,971 | £18,967 | |
| Net Profit/Sales | 9.17% | 12.90% | 11.37% | 9.43% | 12.30% | 12.94% | 11.85% | 13.28% | 9.65% | 9.22% | 9.90% | 14.15% | |
| Pro Forma Cash Flow | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £56,042 | £82,659 | £72,519 | £57,410 | £76,024 | £84,065 | £68,225 | £85,957 | £57,765 | £55,722 | £60,390 | £100,523 | |
| Cash from Receivables | £0 | £623 | £18,976 | £27,440 | £24,005 | £19,343 | £25,431 | £27,846 | £22,939 | £28,339 | £19,232 | £18,626 | |
| Subtotal Cash from Operations | £56,042 | £83,282 | £91,495 | £84,850 | £100,029 | £103,408 | £93,655 | £113,803 | £80,704 | £84,061 | £79,622 | £119,148 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| New Current Borrowing | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Other Liabilities (interest-free) | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Sales of Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Sales of Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Investment Received | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Received | £56,042 | £83,282 | £91,495 | £84,850 | £100,029 | £103,408 | £93,655 | £113,803 | £80,704 | £84,061 | £79,622 | £119,148 | |
| Expenditures | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | |
| Bill Payments | £6,895 | £113,925 | £114,489 | £73,015 | £53,489 | £101,543 | £100,004 | £63,364 | £109,569 | £41,694 | £62,371 | £75,757 | |
| Subtotal Spent on Operations | £10,495 | £117,525 | £118,089 | £76,615 | £57,089 | £105,143 | £103,604 | £66,964 | £113,169 | £45,294 | £65,971 | £79,357 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Principal Repayment of Current Borrowing | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | £1,111 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £11,606 | £118,636 | £119,200 | £77,726 | £58,200 | £106,254 | £104,715 | £68,075 | £114,280 | £46,405 | £67,082 | £80,468 | |
| Net Cash Flow | £44,435 | (£35,354) | (£27,705) | £7,124 | £41,829 | (£2,846) | (£11,060) | £45,727 | (£33,577) | £37,656 | £12,541 | £38,680 | |
| Cash Balance | £114,435 | £79,081 | £51,376 | £58,500 | £100,328 | £97,483 | £86,423 | £132,150 | £98,574 | £136,230 | £148,770 | £187,451 | |
| Pro Forma Balance Sheet | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £70,000 | £114,435 | £79,081 | £51,376 | £58,500 | £100,328 | £97,483 | £86,423 | £132,150 | £98,574 | £136,230 | £148,770 | £187,451 |
| Accounts Receivable | £0 | £18,681 | £45,611 | £50,808 | £42,504 | £43,840 | £52,518 | £49,829 | £50,636 | £46,952 | £37,187 | £38,085 | £52,967 |
| Inventory | £0 | £49,591 | £73,086 | £64,737 | £50,840 | £67,089 | £74,436 | £59,540 | £75,686 | £50,691 | £48,842 | £53,191 | £88,783 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £70,000 | £182,707 | £197,778 | £166,920 | £151,844 | £211,257 | £224,437 | £195,792 | £258,472 | £196,217 | £222,259 | £240,046 | £329,200 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Assets | £70,000 | £182,707 | £197,778 | £166,920 | £151,844 | £211,257 | £224,437 | £195,792 | £258,472 | £196,217 | £222,259 | £240,046 | £329,200 |
| Liabilities and Capital | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £3,100 | £110,062 | £112,031 | £71,287 | £50,104 | £98,165 | £97,948 | £59,633 | £108,203 | £39,628 | £59,927 | £70,855 | £142,153 |
| Current Borrowing | £35,000 | £33,889 | £32,778 | £31,667 | £30,556 | £29,445 | £28,334 | £27,223 | £26,112 | £25,001 | £23,890 | £22,779 | £21,668 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £38,100 | £143,951 | £144,809 | £102,954 | £80,660 | £127,610 | £126,282 | £86,856 | £134,315 | £64,629 | £83,817 | £93,634 | £163,821 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £38,100 | £143,951 | £144,809 | £102,954 | £80,660 | £127,610 | £126,282 | £86,856 | £134,315 | £64,629 | £83,817 | £93,634 | £163,821 |
| Paid-in Capital | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 |
| Retained Earnings | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) | (£3,100) |
| Earnings | £0 | £6,856 | £21,069 | £32,066 | £39,283 | £51,747 | £66,255 | £77,036 | £92,257 | £99,688 | £106,541 | £114,512 | £133,480 |
| Total Capital | £31,900 | £38,756 | £52,969 | £63,966 | £71,183 | £83,647 | £98,155 | £108,936 | £124,157 | £131,588 | £138,441 | £146,412 | £165,380 |
| Total Liabilities and Capital | £70,000 | £182,707 | £197,778 | £166,920 | £151,844 | £211,257 | £224,437 | £195,792 | £258,472 | £196,217 | £222,259 | £240,046 | £329,200 |
| Net Worth | £31,900 | £38,756 | £52,969 | £63,966 | £71,183 | £83,647 | £98,155 | £108,936 | £124,157 | £131,588 | £138,441 | £146,412 | £165,380 |