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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
Large Subs 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Medium Subs 0% 11,000 11,110 11,221 11,333 11,447 11,561 11,677 11,793 11,911 12,031 12,151 12,272
Small Subs 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Entree Salads 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Side Salads 0% 1,200 1,212 1,224 1,236 1,249 1,261 1,274 1,287 1,299 1,312 1,326 1,339
Chips 0% 3,000 3,030 3,060 3,091 3,122 3,153 3,185 3,216 3,249 3,281 3,314 3,347
Party Subs and/or Trays 0% 20 20 20 21 21 21 21 21 22 22 22 22
Desserts 0% 1,300 1,313 1,326 1,339 1,353 1,366 1,380 1,394 1,408 1,422 1,436 1,450
Cookies and Desserts 0% 5,000 5,050 5,101 5,152 5,203 5,255 5,308 5,361 5,414 5,468 5,523 5,578
Soups and Chili 0% 1,400 1,414 1,428 1,442 1,457 1,471 1,486 1,501 1,516 1,531 1,546 1,562
Drinks 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Total Unit Sales 33,920 34,259 34,601 34,948 35,297 35,650 36,007 36,367 36,730 37,098 37,468 37,844
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
Large Subs £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10
Medium Subs £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10
Small Subs £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89
Entree Salads £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10
Side Salads £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Chips £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89
Party Subs and/or Trays £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00
Desserts £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49
Cookies and Desserts £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39
Soups and Chili £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89
Drinks £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99
Sales
Large Subs £10,650 £10,757 £10,864 £10,973 £11,082 £11,193 £11,305 £11,418 £11,532 £11,648 £11,764 £11,882
Medium Subs £56,100 £56,661 £57,228 £57,800 £58,378 £58,962 £59,551 £60,147 £60,748 £61,356 £61,969 £62,589
Small Subs £15,560 £15,716 £15,873 £16,031 £16,192 £16,354 £16,517 £16,682 £16,849 £17,018 £17,188 £17,360
Entree Salads £7,650 £7,726 £7,804 £7,882 £7,961 £8,040 £8,121 £8,202 £8,284 £8,367 £8,450 £8,535
Side Salads £1,908 £1,927 £1,946 £1,966 £1,985 £2,005 £2,025 £2,046 £2,066 £2,087 £2,108 £2,129
Chips £2,670 £2,697 £2,724 £2,751 £2,778 £2,806 £2,834 £2,863 £2,891 £2,920 £2,949 £2,979
Party Subs and/or Trays £440 £444 £449 £453 £458 £462 £467 £472 £476 £481 £486 £491
Desserts £1,937 £1,956 £1,976 £1,996 £2,016 £2,036 £2,056 £2,077 £2,097 £2,118 £2,140 £2,161
Cookies and Desserts £6,950 £7,019 £7,090 £7,161 £7,232 £7,305 £7,378 £7,451 £7,526 £7,601 £7,677 £7,754
Soups and Chili £2,646 £2,672 £2,699 £2,726 £2,753 £2,781 £2,809 £2,837 £2,865 £2,894 £2,923 £2,952
Drinks £3,960 £4,000 £4,039 £4,080 £4,120 £4,162 £4,204 £4,246 £4,288 £4,331 £4,374 £4,418
Total Sales £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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
Large Subs 0.00% £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49
Medium Subs 0.00% £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79
Small Subs 0.00% £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36
Entree Salads 0.00% £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79
Side Salads 0.00% £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56
Chips 0.00% £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31
Party Subs and/or Trays 0.00% £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70
Desserts 0.00% £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52
Cookies and Desserts 0.00% £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49
Soups and Chili 0.00% £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66
Drinks 0.00% £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35
Direct Cost of Sales
Large Subs £3,728 £3,765 £3,802 £3,840 £3,879 £3,918 £3,957 £3,996 £4,036 £4,077 £4,117 £4,159
Medium Subs £19,635 £19,831 £20,030 £20,230 £20,432 £20,637 £20,843 £21,051 £21,262 £21,475 £21,689 £21,906
Small Subs £5,446 £5,500 £5,555 £5,611 £5,667 £5,724 £5,781 £5,839 £5,897 £5,956 £6,016 £6,076
Entree Salads £2,678 £2,704 £2,731 £2,759 £2,786 £2,814 £2,842 £2,871 £2,899 £2,928 £2,958 £2,987
Side Salads £668 £674 £681 £688 £695 £702 £709 £716 £723 £730 £738 £745
Chips £935 £944 £953 £963 £972 £982 £992 £1,002 £1,012 £1,022 £1,032 £1,043
Party Subs and/or Trays £154 £156 £157 £159 £160 £162 £163 £165 £167 £168 £170 £172
Desserts £678 £685 £692 £698 £705 £713 £720 £727 £734 £741 £749 £756
Cookies and Desserts £2,433 £2,457 £2,481 £2,506 £2,531 £2,557 £2,582 £2,608 £2,634 £2,660 £2,687 £2,714
Soups and Chili £926 £935 £945 £954 £964 £973 £983 £993 £1,003 £1,013 £1,023 £1,033
Drinks £1,400 £1,414 £1,428 £1,442 £1,457 £1,471 £1,486 £1,501 £1,516 £1,531 £1,546 £1,562
Subtotal Direct Cost of Sales £38,679 £39,066 £39,456 £39,851 £40,249 £40,652 £41,058 £41,469 £41,884 £42,303 £42,725 £43,153
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
Assistant Manager 0% £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700
Store Manager 0% £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
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 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40%
Long-term Interest Rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Tax Rate 30.00% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60%
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
Direct Cost of Sales £38,679 £39,066 £39,456 £39,851 £40,249 £40,652 £41,058 £41,469 £41,884 £42,303 £42,725 £43,153
Franchisor Royalty (7%) £7,733 £7,810 £7,888 £7,967 £8,047 £8,127 £8,209 £8,291 £8,374 £8,457 £8,542 £8,627
Total Cost of Sales £46,412 £46,876 £47,345 £47,818 £48,296 £48,779 £49,267 £49,760 £50,257 £50,760 £51,267 £51,780
Gross Margin £64,059 £64,700 £65,347 £66,000 £66,660 £67,327 £68,000 £68,680 £69,367 £70,061 £70,761 £71,469
Gross Margin % 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99%
Expenses
Payroll £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
Sales and Marketing and Other Expenses £5,605 £5,641 £5,677 £5,714 £5,751 £5,788 £5,826 £5,864 £5,903 £5,942 £5,981 £6,021
Depreciation £379 £379 £379 £379 £379 £379 £379 £379 £379 £379 £379 £379
Depreciation £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Depreciation £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Insurance £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Cleaning Service £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Cell Phone Service £350 £350 £350 £350 £350 £350 £350 £350 £350 £350 £350 £350
Legal £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Payroll Taxes 8% £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £26,790 £26,826 £26,862 £26,899 £26,936 £26,973 £27,011 £27,049 £27,088 £27,127 £27,166 £27,206
Profit Before Interest and Taxes £37,269 £37,874 £38,484 £39,101 £39,724 £40,353 £40,989 £41,631 £42,279 £42,934 £43,595 £44,263
EBITDA £37,648 £38,253 £38,863 £39,480 £40,103 £40,732 £41,368 £42,010 £42,658 £43,313 £43,974 £44,642
Interest Expense £1,605 £1,588 £1,571 £1,555 £1,538 £1,521 £1,505 £1,488 £1,471 £1,454 £1,438 £1,421
Taxes Incurred £10,699 £13,643 £13,879 £14,117 £14,358 £14,601 £14,846 £15,094 £15,344 £15,596 £15,851 £16,109
Net Profit £24,965 £22,642 £23,034 £23,429 £23,828 £24,231 £24,638 £25,049 £25,464 £25,883 £26,306 £26,734
Net Profit/Sales 22.60% 20.29% 20.44% 20.58% 20.73% 20.87% 21.01% 21.15% 21.29% 21.42% 21.56% 21.69%
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
Subtotal Cash from Operations £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
Bill Payments £33,289 £97,911 £75,804 £76,533 £77,269 £78,012 £78,764 £79,523 £80,290 £81,063 £81,846 £82,635
Subtotal Spent on Operations £46,489 £111,111 £89,004 £89,733 £90,469 £91,212 £91,964 £92,723 £93,490 £94,263 £95,046 £95,835
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 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Other Liabilities Principal Repayment £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,328
Long-term Liabilities Principal Repayment £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £35,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Dividends £1,000 £1,000 £15,000 £15,000 £15,000 £15,000 £15,000 £25,000 £25,000 £25,000 £25,000 £25,000
Subtotal Cash Spent £86,488 £116,110 £108,003 £108,732 £109,468 £110,211 £110,963 £121,722 £122,489 £123,262 £124,045 £124,830
Net Cash Flow £23,983 (£4,534) £4,688 £5,087 £5,488 £5,895 £6,304 (£3,281) (£2,865) (£2,441) (£2,017) (£1,580)
Cash Balance £43,683 £39,149 £43,837 £48,923 £54,411 £60,306 £66,610 £63,328 £60,464 £58,023 £56,006 £54,426
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 £19,700 £43,683 £39,149 £43,837 £48,923 £54,411 £60,306 £66,610 £63,328 £60,464 £58,023 £56,006 £54,426
Inventory £15,800 £42,547 £42,972 £43,402 £43,836 £44,274 £44,717 £45,164 £45,616 £46,072 £46,533 £46,998 £47,468
Other Current Assets £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Total Current Assets £39,500 £90,230 £86,121 £91,238 £96,759 £102,685 £109,023 £115,774 £112,944 £110,536 £108,556 £107,004 £105,894
Long-term Assets
Long-term Assets £205,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000
Accumulated Depreciation £0 £379 £758 £1,137 £1,516 £1,895 £2,274 £2,653 £3,032 £3,411 £3,790 £4,169 £4,548
Total Long-term Assets £205,000 £239,621 £239,242 £238,863 £238,484 £238,105 £237,726 £237,347 £236,968 £236,589 £236,210 £235,831 £235,452
Total Assets £244,500 £329,851 £325,363 £330,101 £335,243 £340,790 £346,749 £353,121 £349,912 £347,125 £344,766 £342,835 £341,346
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 £30,000 £95,385 £73,254 £73,958 £74,670 £75,388 £76,114 £76,847 £77,588 £78,335 £79,092 £79,855 £80,627
Current Borrowing £65,000 £64,000 £63,000 £62,000 £61,000 £60,000 £59,000 £58,000 £57,000 £56,000 £55,000 £54,000 £53,000
Other Current Liabilities £15,980 £14,648 £13,316 £11,984 £10,652 £9,320 £7,988 £6,656 £5,324 £3,992 £2,660 £1,328 £0
Subtotal Current Liabilities £110,980 £174,033 £149,570 £147,942 £146,322 £144,708 £143,102 £141,503 £139,912 £138,327 £136,752 £135,183 £133,627
Long-term Liabilities £200,000 £198,333 £196,666 £194,999 £193,332 £191,665 £189,998 £188,331 £186,664 £184,997 £183,330 £181,663 £179,996
Total Liabilities £310,980 £372,366 £346,236 £342,941 £339,654 £336,373 £333,100 £329,834 £326,576 £323,324 £320,082 £316,846 £313,623
Paid-in Capital £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000
Retained Earnings (£96,480) (£97,480) (£98,480) (£113,480) (£128,480) (£143,480) (£158,480) (£173,480) (£198,480) (£223,480) (£248,480) (£273,480) (£298,480)
Earnings £0 £24,965 £47,607 £70,640 £94,069 £117,897 £142,129 £166,767 £191,816 £217,280 £243,163 £269,469 £296,203
Total Capital (£66,480) (£42,515) (£20,873) (£12,840) (£4,411) £4,417 £13,649 £23,287 £23,336 £23,800 £24,683 £25,989 £27,723
Total Liabilities and Capital £244,500 £329,851 £325,363 £330,101 £335,243 £340,790 £346,749 £353,121 £349,912 £347,125 £344,766 £342,835 £341,346
Net Worth (£66,480) (£42,515) (£20,873) (£12,840) (£4,411) £4,417 £13,649 £23,287 £23,336 £23,800 £24,683 £25,989 £27,723
previous
next
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
Large Subs 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Medium Subs 0% 11,000 11,110 11,221 11,333 11,447 11,561 11,677 11,793 11,911 12,031 12,151 12,272
Small Subs 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Entree Salads 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Side Salads 0% 1,200 1,212 1,224 1,236 1,249 1,261 1,274 1,287 1,299 1,312 1,326 1,339
Chips 0% 3,000 3,030 3,060 3,091 3,122 3,153 3,185 3,216 3,249 3,281 3,314 3,347
Party Subs and/or Trays 0% 20 20 20 21 21 21 21 21 22 22 22 22
Desserts 0% 1,300 1,313 1,326 1,339 1,353 1,366 1,380 1,394 1,408 1,422 1,436 1,450
Cookies and Desserts 0% 5,000 5,050 5,101 5,152 5,203 5,255 5,308 5,361 5,414 5,468 5,523 5,578
Soups and Chili 0% 1,400 1,414 1,428 1,442 1,457 1,471 1,486 1,501 1,516 1,531 1,546 1,562
Drinks 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Total Unit Sales 33,920 34,259 34,601 34,948 35,297 35,650 36,007 36,367 36,730 37,098 37,468 37,844
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
Large Subs £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10 £7.10
Medium Subs £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10
Small Subs £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89 £3.89
Entree Salads £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10 £5.10
Side Salads £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Chips £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89 £0.89
Party Subs and/or Trays £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00 £22.00
Desserts £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49 £1.49
Cookies and Desserts £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39 £1.39
Soups and Chili £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89 £1.89
Drinks £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99
Sales
Large Subs £10,650 £10,757 £10,864 £10,973 £11,082 £11,193 £11,305 £11,418 £11,532 £11,648 £11,764 £11,882
Medium Subs £56,100 £56,661 £57,228 £57,800 £58,378 £58,962 £59,551 £60,147 £60,748 £61,356 £61,969 £62,589
Small Subs £15,560 £15,716 £15,873 £16,031 £16,192 £16,354 £16,517 £16,682 £16,849 £17,018 £17,188 £17,360
Entree Salads £7,650 £7,726 £7,804 £7,882 £7,961 £8,040 £8,121 £8,202 £8,284 £8,367 £8,450 £8,535
Side Salads £1,908 £1,927 £1,946 £1,966 £1,985 £2,005 £2,025 £2,046 £2,066 £2,087 £2,108 £2,129
Chips £2,670 £2,697 £2,724 £2,751 £2,778 £2,806 £2,834 £2,863 £2,891 £2,920 £2,949 £2,979
Party Subs and/or Trays £440 £444 £449 £453 £458 £462 £467 £472 £476 £481 £486 £491
Desserts £1,937 £1,956 £1,976 £1,996 £2,016 £2,036 £2,056 £2,077 £2,097 £2,118 £2,140 £2,161
Cookies and Desserts £6,950 £7,019 £7,090 £7,161 £7,232 £7,305 £7,378 £7,451 £7,526 £7,601 £7,677 £7,754
Soups and Chili £2,646 £2,672 £2,699 £2,726 £2,753 £2,781 £2,809 £2,837 £2,865 £2,894 £2,923 £2,952
Drinks £3,960 £4,000 £4,039 £4,080 £4,120 £4,162 £4,204 £4,246 £4,288 £4,331 £4,374 £4,418
Total Sales £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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
Large Subs 0.00% £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49 £2.49
Medium Subs 0.00% £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79
Small Subs 0.00% £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36 £1.36
Entree Salads 0.00% £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79 £1.79
Side Salads 0.00% £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56 £0.56
Chips 0.00% £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31 £0.31
Party Subs and/or Trays 0.00% £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70 £7.70
Desserts 0.00% £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52 £0.52
Cookies and Desserts 0.00% £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49 £0.49
Soups and Chili 0.00% £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66 £0.66
Drinks 0.00% £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35 £0.35
Direct Cost of Sales
Large Subs £3,728 £3,765 £3,802 £3,840 £3,879 £3,918 £3,957 £3,996 £4,036 £4,077 £4,117 £4,159
Medium Subs £19,635 £19,831 £20,030 £20,230 £20,432 £20,637 £20,843 £21,051 £21,262 £21,475 £21,689 £21,906
Small Subs £5,446 £5,500 £5,555 £5,611 £5,667 £5,724 £5,781 £5,839 £5,897 £5,956 £6,016 £6,076
Entree Salads £2,678 £2,704 £2,731 £2,759 £2,786 £2,814 £2,842 £2,871 £2,899 £2,928 £2,958 £2,987
Side Salads £668 £674 £681 £688 £695 £702 £709 £716 £723 £730 £738 £745
Chips £935 £944 £953 £963 £972 £982 £992 £1,002 £1,012 £1,022 £1,032 £1,043
Party Subs and/or Trays £154 £156 £157 £159 £160 £162 £163 £165 £167 £168 £170 £172
Desserts £678 £685 £692 £698 £705 £713 £720 £727 £734 £741 £749 £756
Cookies and Desserts £2,433 £2,457 £2,481 £2,506 £2,531 £2,557 £2,582 £2,608 £2,634 £2,660 £2,687 £2,714
Soups and Chili £926 £935 £945 £954 £964 £973 £983 £993 £1,003 £1,013 £1,023 £1,033
Drinks £1,400 £1,414 £1,428 £1,442 £1,457 £1,471 £1,486 £1,501 £1,516 £1,531 £1,546 £1,562
Subtotal Direct Cost of Sales £38,679 £39,066 £39,456 £39,851 £40,249 £40,652 £41,058 £41,469 £41,884 £42,303 £42,725 £43,153
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
Assistant Manager 0% £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700 £2,700
Store Manager 0% £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Student Help (PT) 0% £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360 £1,360
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
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 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40%
Long-term Interest Rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Tax Rate 30.00% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60%
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
Direct Cost of Sales £38,679 £39,066 £39,456 £39,851 £40,249 £40,652 £41,058 £41,469 £41,884 £42,303 £42,725 £43,153
Franchisor Royalty (7%) £7,733 £7,810 £7,888 £7,967 £8,047 £8,127 £8,209 £8,291 £8,374 £8,457 £8,542 £8,627
Total Cost of Sales £46,412 £46,876 £47,345 £47,818 £48,296 £48,779 £49,267 £49,760 £50,257 £50,760 £51,267 £51,780
Gross Margin £64,059 £64,700 £65,347 £66,000 £66,660 £67,327 £68,000 £68,680 £69,367 £70,061 £70,761 £71,469
Gross Margin % 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99%
Expenses
Payroll £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
Sales and Marketing and Other Expenses £5,605 £5,641 £5,677 £5,714 £5,751 £5,788 £5,826 £5,864 £5,903 £5,942 £5,981 £6,021
Depreciation £379 £379 £379 £379 £379 £379 £379 £379 £379 £379 £379 £379
Depreciation £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Depreciation £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Insurance £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Cleaning Service £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Cell Phone Service £350 £350 £350 £350 £350 £350 £350 £350 £350 £350 £350 £350
Legal £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Payroll Taxes 8% £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056 £1,056
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £26,790 £26,826 £26,862 £26,899 £26,936 £26,973 £27,011 £27,049 £27,088 £27,127 £27,166 £27,206
Profit Before Interest and Taxes £37,269 £37,874 £38,484 £39,101 £39,724 £40,353 £40,989 £41,631 £42,279 £42,934 £43,595 £44,263
EBITDA £37,648 £38,253 £38,863 £39,480 £40,103 £40,732 £41,368 £42,010 £42,658 £43,313 £43,974 £44,642
Interest Expense £1,605 £1,588 £1,571 £1,555 £1,538 £1,521 £1,505 £1,488 £1,471 £1,454 £1,438 £1,421
Taxes Incurred £10,699 £13,643 £13,879 £14,117 £14,358 £14,601 £14,846 £15,094 £15,344 £15,596 £15,851 £16,109
Net Profit £24,965 £22,642 £23,034 £23,429 £23,828 £24,231 £24,638 £25,049 £25,464 £25,883 £26,306 £26,734
Net Profit/Sales 22.60% 20.29% 20.44% 20.58% 20.73% 20.87% 21.01% 21.15% 21.29% 21.42% 21.56% 21.69%
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
Subtotal Cash from Operations £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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 £110,471 £111,576 £112,691 £113,818 £114,956 £116,106 £117,267 £118,440 £119,624 £120,821 £122,028 £123,249
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 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200 £13,200
Bill Payments £33,289 £97,911 £75,804 £76,533 £77,269 £78,012 £78,764 £79,523 £80,290 £81,063 £81,846 £82,635
Subtotal Spent on Operations £46,489 £111,111 £89,004 £89,733 £90,469 £91,212 £91,964 £92,723 £93,490 £94,263 £95,046 £95,835
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 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Other Liabilities Principal Repayment £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,332 £1,328
Long-term Liabilities Principal Repayment £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667 £1,667
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £35,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Dividends £1,000 £1,000 £15,000 £15,000 £15,000 £15,000 £15,000 £25,000 £25,000 £25,000 £25,000 £25,000
Subtotal Cash Spent £86,488 £116,110 £108,003 £108,732 £109,468 £110,211 £110,963 £121,722 £122,489 £123,262 £124,045 £124,830
Net Cash Flow £23,983 (£4,534) £4,688 £5,087 £5,488 £5,895 £6,304 (£3,281) (£2,865) (£2,441) (£2,017) (£1,580)
Cash Balance £43,683 £39,149 £43,837 £48,923 £54,411 £60,306 £66,610 £63,328 £60,464 £58,023 £56,006 £54,426
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 £19,700 £43,683 £39,149 £43,837 £48,923 £54,411 £60,306 £66,610 £63,328 £60,464 £58,023 £56,006 £54,426
Inventory £15,800 £42,547 £42,972 £43,402 £43,836 £44,274 £44,717 £45,164 £45,616 £46,072 £46,533 £46,998 £47,468
Other Current Assets £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Total Current Assets £39,500 £90,230 £86,121 £91,238 £96,759 £102,685 £109,023 £115,774 £112,944 £110,536 £108,556 £107,004 £105,894
Long-term Assets
Long-term Assets £205,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000 £240,000
Accumulated Depreciation £0 £379 £758 £1,137 £1,516 £1,895 £2,274 £2,653 £3,032 £3,411 £3,790 £4,169 £4,548
Total Long-term Assets £205,000 £239,621 £239,242 £238,863 £238,484 £238,105 £237,726 £237,347 £236,968 £236,589 £236,210 £235,831 £235,452
Total Assets £244,500 £329,851 £325,363 £330,101 £335,243 £340,790 £346,749 £353,121 £349,912 £347,125 £344,766 £342,835 £341,346
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 £30,000 £95,385 £73,254 £73,958 £74,670 £75,388 £76,114 £76,847 £77,588 £78,335 £79,092 £79,855 £80,627
Current Borrowing £65,000 £64,000 £63,000 £62,000 £61,000 £60,000 £59,000 £58,000 £57,000 £56,000 £55,000 £54,000 £53,000
Other Current Liabilities £15,980 £14,648 £13,316 £11,984 £10,652 £9,320 £7,988 £6,656 £5,324 £3,992 £2,660 £1,328 £0
Subtotal Current Liabilities £110,980 £174,033 £149,570 £147,942 £146,322 £144,708 £143,102 £141,503 £139,912 £138,327 £136,752 £135,183 £133,627
Long-term Liabilities £200,000 £198,333 £196,666 £194,999 £193,332 £191,665 £189,998 £188,331 £186,664 £184,997 £183,330 £181,663 £179,996
Total Liabilities £310,980 £372,366 £346,236 £342,941 £339,654 £336,373 £333,100 £329,834 £326,576 £323,324 £320,082 £316,846 £313,623
Paid-in Capital £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000 £30,000
Retained Earnings (£96,480) (£97,480) (£98,480) (£113,480) (£128,480) (£143,480) (£158,480) (£173,480) (£198,480) (£223,480) (£248,480) (£273,480) (£298,480)
Earnings £0 £24,965 £47,607 £70,640 £94,069 £117,897 £142,129 £166,767 £191,816 £217,280 £243,163 £269,469 £296,203
Total Capital (£66,480) (£42,515) (£20,873) (£12,840) (£4,411) £4,417 £13,649 £23,287 £23,336 £23,800 £24,683 £25,989 £27,723
Total Liabilities and Capital £244,500 £329,851 £325,363 £330,101 £335,243 £340,790 £346,749 £353,121 £349,912 £347,125 £344,766 £342,835 £341,346
Net Worth (£66,480) (£42,515) (£20,873) (£12,840) (£4,411) £4,417 £13,649 £23,287 £23,336 £23,800 £24,683 £25,989 £27,723