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Plan Outline
Athletic Shoe Store Franchise Business Plan
The Athlete's Foot
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 | ||
| Sales | |||||||||||||
| Footwear Sales | 0% | £37,620 | £50,018 | £25,650 | £26,933 | £31,208 | £50,445 | £31,208 | £30,353 | £38,475 | £36,765 | £34,200 | £34,628 |
| Accessories / Apparel | 0% | £1,980 | £2,633 | £1,350 | £1,418 | £1,643 | £2,655 | £1,643 | £1,598 | £2,025 | £1,935 | £1,800 | £1,823 |
| Total Sales | £39,600 | £52,650 | £27,000 | £28,350 | £32,850 | £53,100 | £32,850 | £31,950 | £40,500 | £38,700 | £36,000 | £36,450 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Footwear Sales | £20,691 | £27,510 | £14,108 | £14,813 | £17,164 | £27,745 | £17,164 | £16,694 | £21,161 | £20,221 | £18,810 | £19,045 | |
| Accessories / Apparel | £1,089 | £1,448 | £743 | £780 | £903 | £1,460 | £903 | £879 | £1,114 | £1,064 | £990 | £1,002 | |
| Subtotal Direct Cost of Sales | £21,780 | £28,958 | £14,850 | £15,593 | £18,068 | £29,205 | £18,068 | £17,573 | £22,275 | £21,285 | £19,800 | £20,048 | |
| 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 | ||
| Jane Lefkowitz, Owner / Mgr. / £18.K / Yr. | 0% | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 |
| Assistant Store Manager / £18K / Yr. | 0% | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 |
| Key Assoc. / £8.00 hr. - 40 hrs. | 0% | £1,024 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 |
| Part Time Assoc. "A" - £6.00 / Hr.- 12 hrs | 0% | £288 | £288 | £288 | £288 | £288 | £288 | £288 | £288 | £288 | £288 | £288 | £288 |
| Part Time Assoc. "B" - £6.00 / Hr. - 8 hrs. | 0% | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 |
| Part Time Assoc. "C" - £6.00 / Hr. - 8 hrs. | 0% | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 | £192 |
| Total People | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | |
| Total Payroll | £4,696 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | |
| General Assumptions | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Tax Rate | 30.00% | 25.00% | 0.00% | 0.00% | 0.00% | 25.00% | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 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 | £39,600 | £52,650 | £27,000 | £28,350 | £32,850 | £53,100 | £32,850 | £31,950 | £40,500 | £38,700 | £36,000 | £36,450 | |
| Direct Cost of Sales | £21,780 | £28,958 | £14,850 | £15,593 | £18,068 | £29,205 | £18,068 | £17,573 | £22,275 | £21,285 | £19,800 | £20,048 | |
| Other | £792 | £1,053 | £540 | £567 | £657 | £1,062 | £657 | £639 | £810 | £774 | £720 | £729 | |
| Total Cost of Sales | £22,572 | £30,011 | £15,390 | £16,160 | £18,725 | £30,267 | £18,725 | £18,212 | £23,085 | £22,059 | £20,520 | £20,777 | |
| Gross Margin | £17,028 | £22,640 | £11,610 | £12,190 | £14,126 | £22,833 | £14,126 | £13,739 | £17,415 | £16,641 | £15,480 | £15,674 | |
| Gross Margin % | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | 43.00% | |
| Expenses | |||||||||||||
| Payroll | £4,696 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | |
| Sales and Marketing and Other Expenses | £3,845 | £4,636 | £3,084 | £3,166 | £3,438 | £4,663 | £3,438 | £3,383 | £3,900 | £3,791 | £3,628 | £3,656 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Royalties (5%) | £1,980 | £2,633 | £1,350 | £1,418 | £1,643 | £2,655 | £1,643 | £1,598 | £2,025 | £1,935 | £1,800 | £1,823 | |
| Insurance | £515 | £684 | £351 | £369 | £427 | £690 | £427 | £415 | £527 | £503 | £468 | £474 | |
| Rent | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | £2,267 | |
| Payroll Taxes | 10% | £470 | £495 | £495 | £495 | £495 | £495 | £495 | £495 | £495 | £495 | £495 | £495 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £13,772 | £15,667 | £12,498 | £12,666 | £13,221 | £15,722 | £13,221 | £13,110 | £14,166 | £13,943 | £13,610 | £13,666 | |
| Profit Before Interest and Taxes | £3,256 | £6,973 | (£888) | (£475) | £904 | £7,111 | £904 | £628 | £3,249 | £2,698 | £1,870 | £2,008 | |
| EBITDA | £3,256 | £6,973 | (£888) | (£475) | £904 | £7,111 | £904 | £628 | £3,249 | £2,698 | £1,870 | £2,008 | |
| Interest Expense | £1,381 | £1,361 | £1,342 | £1,322 | £1,303 | £1,283 | £1,264 | £1,244 | £1,225 | £1,205 | £1,186 | £1,166 | |
| Taxes Incurred | £563 | £1,403 | £0 | £0 | £0 | £1,457 | £0 | £0 | £506 | £373 | £171 | £210 | |
| Net Profit | £1,313 | £4,209 | (£2,230) | (£1,797) | (£398) | £4,371 | (£359) | (£616) | £1,519 | £1,119 | £513 | £631 | |
| Net Profit/Sales | 3.31% | 7.99% | -8.26% | -6.34% | -1.21% | 8.23% | -1.09% | -1.93% | 3.75% | 2.89% | 1.43% | 1.73% | |
| 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 | £39,600 | £52,650 | £27,000 | £28,350 | £32,850 | £53,100 | £32,850 | £31,950 | £40,500 | £38,700 | £36,000 | £36,450 | |
| Subtotal Cash from Operations | £39,600 | £52,650 | £27,000 | £28,350 | £32,850 | £53,100 | £32,850 | £31,950 | £40,500 | £38,700 | £36,000 | £36,450 | |
| 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 | £39,600 | £52,650 | £27,000 | £28,350 | £32,850 | £53,100 | £32,850 | £31,950 | £40,500 | £38,700 | £36,000 | £36,450 | |
| 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 | £4,696 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | £4,952 | |
| Bill Payments | £2,394 | £11,902 | £14,362 | £9,878 | £23,204 | £31,853 | £54,694 | £16,375 | £27,474 | £38,947 | £31,452 | £28,976 | |
| Subtotal Spent on Operations | £7,090 | £16,854 | £19,314 | £14,830 | £28,156 | £36,805 | £59,646 | £21,327 | £32,426 | £43,899 | £36,404 | £33,928 | |
| 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 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | £375 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| 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 | £9,465 | £19,229 | £21,689 | £17,205 | £30,531 | £39,180 | £62,021 | £23,702 | £34,801 | £46,274 | £38,779 | £36,303 | |
| Net Cash Flow | £30,135 | £33,421 | £5,311 | £11,145 | £2,319 | £13,920 | (£29,171) | £8,248 | £5,699 | (£7,574) | (£2,779) | £147 | |
| Cash Balance | £58,135 | £91,556 | £96,868 | £108,013 | £110,332 | £124,252 | £95,081 | £103,329 | £109,028 | £101,454 | £98,676 | £98,823 | |
| 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 | £28,000 | £58,135 | £91,556 | £96,868 | £108,013 | £110,332 | £124,252 | £95,081 | £103,329 | £109,028 | £101,454 | £98,676 | £98,823 |
| Inventory | £85,000 | £63,220 | £34,263 | £19,413 | £17,152 | £19,874 | £32,126 | £19,874 | £19,330 | £24,503 | £23,414 | £21,780 | £22,052 |
| Other Current Assets | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Total Current Assets | £114,000 | £122,355 | £126,819 | £117,280 | £126,164 | £131,206 | £157,378 | £115,955 | £123,659 | £134,531 | £125,868 | £121,456 | £121,875 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 |
| Total Assets | £184,000 | £192,355 | £196,819 | £187,280 | £196,164 | £201,206 | £227,378 | £185,955 | £193,659 | £204,531 | £195,868 | £191,456 | £191,875 |
| 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 | £2,000 | £11,418 | £14,047 | £9,114 | £22,170 | £29,985 | £54,161 | £15,473 | £26,167 | £37,895 | £30,488 | £27,938 | £30,101 |
| Current Borrowing | £20,000 | £19,625 | £19,250 | £18,875 | £18,500 | £18,125 | £17,750 | £17,375 | £17,000 | £16,625 | £16,250 | £15,875 | £15,500 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £22,000 | £31,043 | £33,297 | £27,989 | £40,670 | £48,110 | £71,911 | £32,848 | £43,167 | £54,520 | £46,738 | £43,813 | £45,601 |
| Long-term Liabilities | £150,000 | £148,000 | £146,000 | £144,000 | £142,000 | £140,000 | £138,000 | £136,000 | £134,000 | £132,000 | £130,000 | £128,000 | £126,000 |
| Total Liabilities | £172,000 | £179,043 | £179,297 | £171,989 | £182,670 | £188,110 | £209,911 | £168,848 | £177,167 | £186,520 | £176,738 | £171,813 | £171,601 |
| Paid-in Capital | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 |
| Retained Earnings | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) | (£58,000) |
| Earnings | £0 | £1,313 | £5,522 | £3,292 | £1,494 | £1,096 | £5,467 | £5,108 | £4,492 | £6,010 | £7,130 | £7,643 | £8,274 |
| Total Capital | £12,000 | £13,313 | £17,522 | £15,292 | £13,494 | £13,096 | £17,467 | £17,108 | £16,492 | £18,010 | £19,130 | £19,643 | £20,274 |
| Total Liabilities and Capital | £184,000 | £192,355 | £196,819 | £187,280 | £196,164 | £201,206 | £227,378 | £185,955 | £193,659 | £204,531 | £195,868 | £191,456 | £191,875 |
| Net Worth | £12,000 | £13,313 | £17,522 | £15,292 | £13,494 | £13,096 | £17,467 | £17,108 | £16,492 | £18,010 | £19,130 | £19,643 | £20,274 |