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Plan Outline
Dental Laboratories Business Plan
Wright's Dental Lab
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 | |||||||||||||
| Dental Products | 0% | £0 | £30,000 | £30,000 | £40,000 | £40,000 | £50,000 | £60,000 | £65,000 | £70,000 | £70,000 | £80,000 | £80,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £0 | £30,000 | £30,000 | £40,000 | £40,000 | £50,000 | £60,000 | £65,000 | £70,000 | £70,000 | £80,000 | £80,000 | |
| 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 | |
| Dental Products | £0 | £12,000 | £12,000 | £15,000 | £15,000 | £18,000 | £21,000 | £22,000 | £25,000 | £25,000 | £28,000 | £28,000 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £0 | £12,000 | £12,000 | £15,000 | £15,000 | £18,000 | £21,000 | £22,000 | £25,000 | £25,000 | £28,000 | £28,000 | |
| 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 | ||
| Marketing/Sales Mgr | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Lab Mgr | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| 4 Lab Techs | 0% | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Customer Service | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | |
| 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 | 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% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | |
| 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 | £0 | £30,000 | £30,000 | £40,000 | £40,000 | £50,000 | £60,000 | £65,000 | £70,000 | £70,000 | £80,000 | £80,000 | |
| Direct Cost of Sales | £0 | £12,000 | £12,000 | £15,000 | £15,000 | £18,000 | £21,000 | £22,000 | £25,000 | £25,000 | £28,000 | £28,000 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £0 | £12,000 | £12,000 | £15,000 | £15,000 | £18,000 | £21,000 | £22,000 | £25,000 | £25,000 | £28,000 | £28,000 | |
| Gross Margin | £0 | £18,000 | £18,000 | £25,000 | £25,000 | £32,000 | £39,000 | £43,000 | £45,000 | £45,000 | £52,000 | £52,000 | |
| Gross Margin % | 0.00% | 60.00% | 60.00% | 62.50% | 62.50% | 64.00% | 65.00% | 66.15% | 64.29% | 64.29% | 65.00% | 65.00% | |
| Expenses | |||||||||||||
| Payroll | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | |
| Sales and Marketing and Other Expenses | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Depreciation | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Insurance | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | |
| Rent | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Payroll Taxes | 15% | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | £31,400 | |
| Profit Before Interest and Taxes | (£31,400) | (£13,400) | (£13,400) | (£6,400) | (£6,400) | £600 | £7,600 | £11,600 | £13,600 | £13,600 | £20,600 | £20,600 | |
| EBITDA | (£30,400) | (£12,400) | (£12,400) | (£5,400) | (£5,400) | £1,600 | £8,600 | £12,600 | £14,600 | £14,600 | £21,600 | £21,600 | |
| Interest Expense | £833 | £833 | £833 | £1,000 | £1,156 | £1,146 | £1,136 | £1,126 | £1,115 | £1,105 | £1,095 | £1,084 | |
| Taxes Incurred | (£9,670) | (£4,270) | (£4,270) | (£2,220) | (£2,267) | (£164) | £1,939 | £3,142 | £3,745 | £3,748 | £5,852 | £5,855 | |
| Net Profit | (£22,563) | (£9,963) | (£9,963) | (£5,180) | (£5,289) | (£382) | £4,525 | £7,332 | £8,739 | £8,746 | £13,654 | £13,661 | |
| Net Profit/Sales | 0.00% | -33.21% | -33.21% | -12.95% | -13.22% | -0.76% | 7.54% | 11.28% | 12.48% | 12.49% | 17.07% | 17.08% | |
| 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 | £0 | £7,500 | £7,500 | £10,000 | £10,000 | £12,500 | £15,000 | £16,250 | £17,500 | £17,500 | £20,000 | £20,000 | |
| Cash from Receivables | £0 | £0 | £750 | £22,500 | £22,750 | £30,000 | £30,250 | £37,750 | £45,125 | £48,875 | £52,500 | £52,750 | |
| Subtotal Cash from Operations | £0 | £7,500 | £8,250 | £32,500 | £32,750 | £42,500 | £45,250 | £54,000 | £62,625 | £66,375 | £72,500 | £72,750 | |
| 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 | £20,000 | £20,000 | £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 | £0 | £7,500 | £8,250 | £52,500 | £52,750 | £42,500 | £45,250 | £54,000 | £62,625 | £66,375 | £72,500 | £72,750 | |
| 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 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | |
| Bill Payments | (£437) | £250 | £20,057 | £17,247 | £25,374 | £22,569 | £30,852 | £35,775 | £35,961 | £41,450 | £38,533 | £46,536 | |
| Subtotal Spent on Operations | £21,563 | £22,250 | £42,057 | £39,247 | £47,374 | £44,569 | £52,852 | £57,775 | £57,961 | £63,450 | £60,533 | £68,536 | |
| 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 | £0 | £0 | £0 | £1,233 | £1,233 | £1,233 | £1,233 | £1,233 | £1,233 | £1,233 | £1,233 | |
| 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 | £21,563 | £22,250 | £42,057 | £39,247 | £48,607 | £45,802 | £54,085 | £59,008 | £59,194 | £64,683 | £61,766 | £69,769 | |
| Net Cash Flow | (£21,563) | (£14,750) | (£33,807) | £13,253 | £4,143 | (£3,302) | (£8,835) | (£5,008) | £3,431 | £1,692 | £10,734 | £2,981 | |
| Cash Balance | £50,137 | £35,387 | £1,580 | £14,833 | £18,976 | £15,674 | £6,839 | £1,831 | £5,262 | £6,954 | £17,687 | £20,668 | |
| 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 | £71,700 | £50,137 | £35,387 | £1,580 | £14,833 | £18,976 | £15,674 | £6,839 | £1,831 | £5,262 | £6,954 | £17,687 | £20,668 |
| Accounts Receivable | £0 | £0 | £22,500 | £44,250 | £51,750 | £59,000 | £66,500 | £81,250 | £92,250 | £99,625 | £103,250 | £110,750 | £118,000 |
| Inventory | £10,000 | £10,000 | £13,200 | £13,200 | £16,500 | £16,500 | £19,800 | £23,100 | £24,200 | £27,500 | £27,500 | £30,800 | £30,800 |
| Other Current Assets | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Total Current Assets | £93,700 | £72,137 | £83,087 | £71,030 | £95,083 | £106,476 | £113,974 | £123,189 | £130,281 | £144,387 | £149,704 | £171,237 | £181,468 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 |
| Accumulated Depreciation | £0 | £1,000 | £2,000 | £3,000 | £4,000 | £5,000 | £6,000 | £7,000 | £8,000 | £9,000 | £10,000 | £11,000 | £12,000 |
| Total Long-term Assets | £80,000 | £79,000 | £78,000 | £77,000 | £76,000 | £75,000 | £74,000 | £73,000 | £72,000 | £71,000 | £70,000 | £69,000 | £68,000 |
| Total Assets | £173,700 | £151,137 | £161,087 | £148,030 | £171,083 | £181,476 | £187,974 | £196,189 | £202,281 | £215,387 | £219,704 | £240,237 | £249,468 |
| 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 | £0 | £0 | £19,913 | £16,820 | £25,053 | £21,969 | £30,082 | £35,005 | £34,998 | £40,597 | £37,401 | £45,514 | £42,317 |
| Current Borrowing | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £0 | £0 | £19,913 | £16,820 | £25,053 | £21,969 | £30,082 | £35,005 | £34,998 | £40,597 | £37,401 | £45,514 | £42,317 |
| Long-term Liabilities | £100,000 | £100,000 | £100,000 | £100,000 | £120,000 | £138,767 | £137,534 | £136,301 | £135,068 | £133,835 | £132,602 | £131,369 | £130,136 |
| Total Liabilities | £100,000 | £100,000 | £119,913 | £116,820 | £145,053 | £160,736 | £167,616 | £171,306 | £170,066 | £174,432 | £170,003 | £176,883 | £172,453 |
| Paid-in Capital | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 | £150,000 |
| Retained Earnings | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) | (£76,300) |
| Earnings | £0 | (£22,563) | (£32,527) | (£42,490) | (£47,670) | (£52,959) | (£53,342) | (£48,817) | (£41,485) | (£32,745) | (£23,999) | (£10,345) | £3,316 |
| Total Capital | £73,700 | £51,137 | £41,173 | £31,210 | £26,030 | £20,741 | £20,358 | £24,883 | £32,215 | £40,955 | £49,701 | £63,355 | £77,016 |
| Total Liabilities and Capital | £173,700 | £151,137 | £161,087 | £148,030 | £171,083 | £181,476 | £187,974 | £196,189 | £202,281 | £215,387 | £219,704 | £240,237 | £249,468 |
| Net Worth | £73,700 | £51,137 | £41,173 | £31,210 | £26,030 | £20,741 | £20,358 | £24,883 | £32,215 | £40,955 | £49,701 | £63,355 | £77,016 |