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Plan Outline
Equipment Rental Sales Business Plan
Equipment Rental
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 | |||||||||||||
| Sales and Rentals | 0% | £10,000 | £10,000 | £11,200 | £14,400 | £17,500 | £20,400 | £28,000 | £29,000 | £26,000 | £18,500 | £15,000 | £10,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £10,000 | £10,000 | £11,200 | £14,400 | £17,500 | £20,400 | £28,000 | £29,000 | £26,000 | £18,500 | £15,000 | £10,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Sales and Rentals | £1,500 | £1,500 | £1,680 | £2,160 | £2,625 | £3,060 | £4,200 | £4,350 | £3,900 | £2,775 | £2,250 | £1,500 | |
| Other | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Subtotal Direct Cost of Sales | £1,750 | £1,750 | £1,930 | £2,410 | £2,875 | £3,310 | £4,450 | £4,600 | £4,150 | £3,025 | £2,500 | £1,750 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales/Rental Associate | 0% | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 |
| Sales/Rental Associate | 0% | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 |
| Sales/Rental Associate | 0% | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 |
| Maintenance/Technician | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Maintenance Technician | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | |
| Total Payroll | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £10,000 | £10,000 | £11,200 | £14,400 | £17,500 | £20,400 | £28,000 | £29,000 | £26,000 | £18,500 | £15,000 | £10,000 | |
| Direct Cost of Sales | £1,750 | £1,750 | £1,930 | £2,410 | £2,875 | £3,310 | £4,450 | £4,600 | £4,150 | £3,025 | £2,500 | £1,750 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,000 | £750 | £500 | £750 | |
| Total Cost of Sales | £1,750 | £1,750 | £1,930 | £2,410 | £2,875 | £3,310 | £4,450 | £4,600 | £5,150 | £3,775 | £3,000 | £2,500 | |
| Gross Margin | £8,250 | £8,250 | £9,270 | £11,990 | £14,625 | £17,090 | £23,550 | £24,400 | £20,850 | £14,725 | £12,000 | £7,500 | |
| Gross Margin % | 82.50% | 82.50% | 82.77% | 83.26% | 83.57% | 83.77% | 84.11% | 84.14% | 80.19% | 79.59% | 80.00% | 75.00% | |
| Expenses | |||||||||||||
| Payroll | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | |
| Sales and Marketing and Other Expenses | £917 | £917 | £917 | £2,417 | £2,417 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Supplies and equipment | £827 | £827 | £827 | £827 | £827 | £827 | £827 | £827 | £827 | £827 | £827 | £827 | |
| Utilities | £134 | £134 | £134 | £134 | £134 | £134 | £134 | £134 | £134 | £134 | £134 | £134 | |
| Telephone | £651 | £651 | £651 | £651 | £651 | £651 | £651 | £651 | £651 | £651 | £651 | £651 | |
| Insurance | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | £1,204 | |
| Repairs and Maintenance | £911 | £911 | £911 | £911 | £911 | £911 | £911 | £911 | £911 | £911 | £911 | £911 | |
| Services | £236 | £236 | £236 | £236 | £236 | £236 | £236 | £236 | £236 | £236 | £236 | £236 | |
| Rent | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | £1,035 | |
| Payroll Taxes | 15% | £720 | £720 | £720 | £720 | £720 | £720 | £720 | £720 | £720 | £720 | £720 | £720 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £11,434 | £11,434 | £11,434 | £12,934 | £12,934 | £11,434 | £11,434 | £11,434 | £11,434 | £11,434 | £11,434 | £11,434 | |
| Profit Before Interest and Taxes | (£3,184) | (£3,184) | (£2,164) | (£944) | £1,691 | £5,656 | £12,116 | £12,966 | £9,416 | £3,291 | £566 | (£3,934) | |
| EBITDA | (£3,184) | (£3,184) | (£2,164) | (£944) | £1,691 | £5,656 | £12,116 | £12,966 | £9,416 | £3,291 | £566 | (£3,934) | |
| Interest Expense | £2,663 | £2,663 | £2,663 | £2,643 | £2,623 | £2,604 | £2,584 | £2,565 | £2,442 | £2,296 | £2,151 | £2,043 | |
| Taxes Incurred | (£1,754) | (£1,754) | (£1,448) | (£1,076) | (£280) | £916 | £2,860 | £3,120 | £2,092 | £298 | (£476) | (£1,793) | |
| Net Profit | (£4,093) | (£4,093) | (£3,379) | (£2,511) | (£653) | £2,136 | £6,672 | £7,281 | £4,882 | £696 | (£1,110) | (£4,184) | |
| Net Profit/Sales | -40.93% | -40.93% | -30.17% | -17.44% | -3.73% | 10.47% | 23.83% | 25.11% | 18.78% | 3.76% | -7.40% | -41.84% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £2,000 | £2,000 | £2,240 | £2,880 | £3,500 | £4,080 | £5,600 | £5,800 | £5,200 | £3,700 | £3,000 | £2,000 | |
| Cash from Receivables | £4,500 | £4,767 | £8,000 | £8,032 | £9,045 | £11,603 | £14,077 | £16,523 | £22,427 | £23,120 | £20,600 | £14,707 | |
| Subtotal Cash from Operations | £6,500 | £6,767 | £10,240 | £10,912 | £12,545 | £15,683 | £19,677 | £22,323 | £27,627 | £26,820 | £23,600 | £16,707 | |
| 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 | £149,000 | £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 | £151,000 | £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 | £306,500 | £6,767 | £10,240 | £10,912 | £12,545 | £15,683 | £19,677 | £22,323 | £27,627 | £26,820 | £23,600 | £16,707 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | £4,800 | |
| Bill Payments | £9,251 | £7,543 | £7,553 | £7,910 | £9,727 | £10,467 | £10,363 | £16,469 | £17,042 | £15,688 | £11,732 | £10,662 | |
| Subtotal Spent on Operations | £14,051 | £12,343 | £12,353 | £12,710 | £14,527 | £15,267 | £15,163 | £21,269 | £21,842 | £20,488 | £16,532 | £15,462 | |
| 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 | £12,416 | £12,416 | £12,416 | £8,000 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £2,350 | £2,350 | £2,350 | £2,350 | £2,350 | £2,350 | £5,000 | £5,000 | £5,000 | |
| Purchase Other Current Assets | £10,000 | £12,000 | £25,000 | £4,000 | £7,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £0 | £30,000 | £27,000 | £34,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Dividends | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | £5,417 | |
| Subtotal Cash Spent | £29,468 | £59,759 | £69,770 | £58,477 | £29,294 | £23,034 | £22,930 | £29,036 | £42,025 | £43,320 | £39,365 | £33,879 | |
| Net Cash Flow | £277,032 | (£52,993) | (£59,530) | (£47,565) | (£16,748) | (£7,351) | (£3,253) | (£6,713) | (£14,398) | (£16,500) | (£15,765) | (£17,172) | |
| Cash Balance | £279,532 | £226,539 | £167,010 | £119,445 | £102,697 | £95,346 | £92,093 | £85,380 | £70,982 | £54,481 | £38,717 | £21,544 | |
| 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% | 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 Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £2,500 | £279,532 | £226,539 | £167,010 | £119,445 | £102,697 | £95,346 | £92,093 | £85,380 | £70,982 | £54,481 | £38,717 | £21,544 |
| Accounts Receivable | £9,000 | £12,500 | £15,733 | £16,693 | £20,181 | £25,136 | £29,853 | £38,176 | £44,853 | £43,227 | £34,907 | £26,307 | £19,600 |
| Inventory | £19,000 | £17,250 | £15,500 | £13,570 | £11,160 | £8,285 | £4,975 | £4,895 | £5,060 | £4,565 | £3,328 | £2,750 | £2,000 |
| Other Current Assets | £6,000 | £16,000 | £28,000 | £53,000 | £57,000 | £64,000 | £64,000 | £64,000 | £64,000 | £64,000 | £64,000 | £64,000 | £64,000 |
| Total Current Assets | £36,500 | £325,282 | £285,773 | £250,273 | £207,786 | £200,118 | £194,174 | £199,164 | £199,293 | £182,773 | £156,716 | £131,773 | £107,144 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £8,000 | £8,000 | £38,000 | £65,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £8,000 | £8,000 | £38,000 | £65,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 | £99,000 |
| Total Assets | £44,500 | £333,282 | £323,773 | £315,273 | £306,786 | £299,118 | £293,174 | £298,164 | £298,293 | £281,773 | £255,716 | £230,773 | £206,144 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £9,000 | £7,291 | £7,291 | £7,587 | £9,378 | £10,128 | £9,815 | £15,900 | £16,515 | £15,296 | £11,374 | £10,375 | £8,346 |
| Current Borrowing | £9,500 | £158,500 | £158,500 | £158,500 | £158,500 | £158,500 | £158,500 | £158,500 | £158,500 | £146,084 | £133,668 | £121,252 | £113,252 |
| Other Current Liabilities | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 |
| Subtotal Current Liabilities | £22,200 | £169,491 | £169,491 | £169,787 | £171,578 | £172,328 | £172,015 | £178,100 | £178,715 | £165,080 | £148,742 | £135,327 | £125,298 |
| Long-term Liabilities | £10,000 | £161,000 | £161,000 | £161,000 | £158,650 | £156,300 | £153,950 | £151,600 | £149,250 | £146,900 | £141,900 | £136,900 | £131,900 |
| Total Liabilities | £32,200 | £330,491 | £330,491 | £330,787 | £330,228 | £328,628 | £325,965 | £329,700 | £327,965 | £311,980 | £290,642 | £272,227 | £257,198 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | £12,300 | £6,883 | £1,467 | (£3,950) | (£9,367) | (£14,783) | (£20,200) | (£25,617) | (£31,033) | (£36,450) | (£41,867) | (£47,283) | (£52,700) |
| Earnings | £0 | (£4,093) | (£8,185) | (£11,564) | (£14,075) | (£14,728) | (£12,591) | (£5,919) | £1,362 | £6,244 | £6,940 | £5,830 | £1,646 |
| Total Capital | £12,300 | £2,791 | (£6,719) | (£15,514) | (£23,442) | (£29,511) | (£32,791) | (£31,536) | (£29,671) | (£30,206) | (£34,927) | (£41,453) | (£51,054) |
| Total Liabilities and Capital | £44,500 | £333,282 | £323,773 | £315,273 | £306,786 | £299,118 | £293,174 | £298,164 | £298,293 | £281,773 | £255,716 | £230,773 | £206,144 |
| Net Worth | £12,300 | £2,791 | (£6,719) | (£15,514) | (£23,442) | (£29,511) | (£32,791) | (£31,536) | (£29,671) | (£30,206) | (£34,927) | (£41,453) | (£51,054) |