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Plan Outline
Cigar Manufacturing Business Plan
Cigar World
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| All Product Lines | 0% | £100,000 | £150,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £220,000 | £220,000 | £270,000 | £270,000 | £270,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £100,000 | £150,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £220,000 | £220,000 | £270,000 | £270,000 | £270,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| All Product Lines | £4,000 | £6,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,800 | £8,800 | £10,800 | £10,800 | £10,800 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £4,000 | £6,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,800 | £8,800 | £10,800 | £10,800 | £10,800 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| President | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Vice president | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Production manager | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Workers | 0% | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 | £11,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | |
| General Assumptions | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current 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% | |
| 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% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £25,000 | £37,500 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £55,000 | £55,000 | £67,500 | £67,500 | £67,500 | |
| Cash from Receivables | £25,000 | £27,500 | £76,250 | £113,750 | £150,000 | £150,000 | £150,000 | £150,000 | £150,500 | £165,000 | £166,250 | £202,500 | |
| Subtotal Cash from Operations | £50,000 | £65,000 | £126,250 | £163,750 | £200,000 | £200,000 | £200,000 | £205,000 | £205,500 | £232,500 | £233,750 | £270,000 | |
| 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 | £150,000 | £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 | £200,000 | £65,000 | £126,250 | £163,750 | £200,000 | £200,000 | £200,000 | £205,000 | £205,500 | £232,500 | £233,750 | £270,000 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | |
| Bill Payments | £21,273 | £38,664 | £52,677 | £69,754 | £67,744 | £71,361 | £71,353 | £71,561 | £77,788 | £77,469 | £93,050 | £91,025 | |
| Subtotal Spent on Operations | £41,273 | £58,664 | £72,677 | £89,754 | £87,744 | £91,361 | £91,353 | £91,561 | £97,788 | £97,469 | £113,050 | £111,025 | |
| 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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | £1,291 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £46,273 | £64,955 | £78,968 | £96,045 | £94,035 | £97,652 | £97,644 | £97,852 | £104,079 | £103,760 | £119,341 | £117,316 | |
| Net Cash Flow | £153,727 | £45 | £47,282 | £67,705 | £105,965 | £102,348 | £102,356 | £107,148 | £101,421 | £128,740 | £114,409 | £152,684 | |
| Cash Balance | £193,727 | £193,772 | £241,054 | £308,759 | £414,724 | £517,071 | £619,427 | £726,575 | £827,997 | £956,737 | £1,071,146 | £1,223,829 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £100,000 | £150,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £220,000 | £220,000 | £270,000 | £270,000 | £270,000 | |
| Direct Cost of Sales | £4,000 | £6,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,800 | £8,800 | £10,800 | £10,800 | £10,800 | |
| Other | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £500 | £500 | |
| Total Cost of Sales | £4,400 | £6,400 | £8,400 | £8,400 | £8,400 | £8,400 | £8,400 | £9,200 | £9,200 | £11,200 | £11,300 | £11,300 | |
| Gross Margin | £95,600 | £143,600 | £191,600 | £191,600 | £191,600 | £191,600 | £191,600 | £210,800 | £210,800 | £258,800 | £258,700 | £258,700 | |
| Gross Margin % | 95.60% | 95.73% | 95.80% | 95.80% | 95.80% | 95.80% | 95.80% | 95.82% | 95.82% | 95.85% | 95.81% | 95.81% | |
| Expenses | |||||||||||||
| Payroll | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | |
| Sales and Marketing and Other Expenses | £10,667 | £10,667 | £15,667 | £15,667 | £20,667 | £20,667 | £20,667 | £20,667 | £20,667 | £20,667 | £20,667 | £20,667 | |
| Depreciation | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Utilities | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Insurance | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | |
| Rent | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | |
| Payroll Taxes | 15% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £4,500 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £35,375 | £35,375 | £40,375 | £40,375 | £45,375 | £45,375 | £45,375 | £45,375 | £45,375 | £45,375 | £45,375 | £46,875 | |
| Profit Before Interest and Taxes | £60,225 | £108,225 | £151,225 | £151,225 | £146,225 | £146,225 | £146,225 | £165,425 | £165,425 | £213,425 | £213,325 | £211,825 | |
| EBITDA | £60,725 | £108,725 | £151,725 | £151,725 | £146,725 | £146,725 | £146,725 | £165,925 | £165,925 | £213,925 | £213,825 | £212,325 | |
| Interest Expense | £2,083 | £2,073 | £2,062 | £2,051 | £2,040 | £2,030 | £2,019 | £2,008 | £1,997 | £1,987 | £1,976 | £1,965 | |
| Taxes Incurred | £17,442 | £26,538 | £37,291 | £37,293 | £36,046 | £36,049 | £36,052 | £40,854 | £40,857 | £52,860 | £52,837 | £52,465 | |
| Net Profit | £40,699 | £79,614 | £111,872 | £111,880 | £108,139 | £108,147 | £108,155 | £122,563 | £122,571 | £158,579 | £158,512 | £157,395 | |
| Net Profit/Sales | 40.70% | 53.08% | 55.94% | 55.94% | 54.07% | 54.07% | 54.08% | 55.71% | 55.71% | 58.73% | 58.71% | 58.29% | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £40,000 | £193,727 | £193,772 | £241,054 | £308,759 | £414,724 | £517,071 | £619,427 | £726,575 | £827,997 | £956,737 | £1,071,146 | £1,223,829 |
| Accounts Receivable | £50,000 | £100,000 | £185,000 | £258,750 | £295,000 | £295,000 | £295,000 | £295,000 | £310,000 | £324,500 | £362,000 | £398,250 | £398,250 |
| Inventory | £5,000 | £4,400 | £6,600 | £8,800 | £8,800 | £8,800 | £8,800 | £8,800 | £9,680 | £9,680 | £11,880 | £11,880 | £11,880 |
| Other Current Assets | £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 |
| Total Current Assets | £130,000 | £333,127 | £420,372 | £543,604 | £647,559 | £753,524 | £855,871 | £958,227 | £1,081,255 | £1,197,177 | £1,365,617 | £1,516,276 | £1,668,959 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £25,000 | £30,000 | £35,000 | £40,000 | £45,000 | £50,000 | £55,000 | £60,000 | £65,000 | £70,000 | £75,000 | £80,000 | £85,000 |
| Accumulated Depreciation | £5,000 | £5,500 | £6,000 | £6,500 | £7,000 | £7,500 | £8,000 | £8,500 | £9,000 | £9,500 | £10,000 | £10,500 | £11,000 |
| Total Long-term Assets | £20,000 | £24,500 | £29,000 | £33,500 | £38,000 | £42,500 | £47,000 | £51,500 | £56,000 | £60,500 | £65,000 | £69,500 | £74,000 |
| Total Assets | £150,000 | £357,627 | £449,372 | £577,104 | £685,559 | £796,024 | £902,871 | £1,009,727 | £1,137,255 | £1,257,677 | £1,430,617 | £1,585,776 | £1,742,959 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £20,000 | £36,927 | £50,349 | £67,500 | £65,366 | £68,983 | £68,975 | £68,967 | £75,223 | £74,365 | £90,017 | £87,955 | £89,035 |
| Current Borrowing | £0 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £20,000 | £186,927 | £200,349 | £217,500 | £215,366 | £218,983 | £218,975 | £218,967 | £225,223 | £224,365 | £240,017 | £237,955 | £239,035 |
| Long-term Liabilities | £100,000 | £100,000 | £98,709 | £97,418 | £96,127 | £94,836 | £93,545 | £92,254 | £90,963 | £89,672 | £88,381 | £87,090 | £85,799 |
| Total Liabilities | £120,000 | £286,927 | £299,058 | £314,918 | £311,493 | £313,819 | £312,520 | £311,221 | £316,186 | £314,037 | £328,398 | £325,045 | £324,834 |
| Paid-in Capital | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 |
| Retained Earnings | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Earnings | £0 | £40,699 | £120,313 | £232,186 | £344,066 | £452,205 | £560,351 | £668,506 | £791,069 | £913,640 | £1,072,219 | £1,230,730 | £1,388,125 |
| Total Capital | £30,000 | £70,699 | £150,313 | £262,186 | £374,066 | £482,205 | £590,351 | £698,506 | £821,069 | £943,640 | £1,102,219 | £1,260,730 | £1,418,125 |
| Total Liabilities and Capital | £150,000 | £357,627 | £449,372 | £577,104 | £685,559 | £796,024 | £902,871 | £1,009,727 | £1,137,255 | £1,257,677 | £1,430,617 | £1,585,776 | £1,742,959 |
| Net Worth | £30,000 | £70,699 | £150,313 | £262,186 | £374,066 | £482,205 | £590,351 | £698,506 | £821,069 | £943,640 | £1,102,219 | £1,260,730 | £1,418,125 |