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Plan Outline
Machine Tooling Business Plan
Machine Tooling
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 | |||||||||||||
| Automation | 0% | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £19,000 | £19,000 | £19,000 | £19,000 |
| Production Machining | 0% | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £23,000 | £24,000 | £25,000 |
| Specialized Manufacturing | 0% | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £59,000 | £60,000 | £60,000 |
| Value Added Assembly | 0% | £63,000 | £63,000 | £63,000 | £63,000 | £63,000 | £63,000 | £63,000 | £63,000 | £64,000 | £64,000 | £64,000 | £64,000 |
| Total Sales | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £164,000 | £165,000 | £167,000 | £168,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Automation | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,700 | £3,900 | £3,900 | £3,900 | £3,900 | |
| Production Machining | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,700 | £4,700 | £4,800 | |
| Specialized Manufacturing | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,200 | £12,200 | |
| Value Added Assembly | £12,900 | £12,900 | £12,900 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | |
| Subtotal Direct Cost of Sales | £33,100 | £33,100 | £33,100 | £33,200 | £33,200 | £33,200 | £33,200 | £33,200 | £33,400 | £33,600 | £33,800 | £33,900 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Peter Newton, CEO | 0% | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 |
| John Abbot, President | 0% | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 |
| Chris Manuel, VP Marketing | 0% | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Production Manager | 0% | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 | £3,750 |
| Administrative Assistant | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Total People | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | |
| Total Payroll | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | |
| 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 Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £164,000 | £165,000 | £167,000 | £168,000 | |
| Direct Cost of Sales | £33,100 | £33,100 | £33,100 | £33,200 | £33,200 | £33,200 | £33,200 | £33,200 | £33,400 | £33,600 | £33,800 | £33,900 | |
| Production Personnel | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | £29,170 | |
| Total Cost of Sales | £62,270 | £62,270 | £62,270 | £62,370 | £62,370 | £62,370 | £62,370 | £62,370 | £62,570 | £62,770 | £62,970 | £63,070 | |
| Gross Margin | £99,730 | £99,730 | £99,730 | £99,630 | £99,630 | £99,630 | £99,630 | £99,630 | £101,430 | £102,230 | £104,030 | £104,930 | |
| Gross Margin % | 61.56% | 61.56% | 61.56% | 61.50% | 61.50% | 61.50% | 61.50% | 61.50% | 61.85% | 61.96% | 62.29% | 62.46% | |
| Expenses | |||||||||||||
| Payroll | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | |
| Marketing/Promotion | £13,900 | £13,900 | £14,000 | £13,900 | £13,900 | £14,000 | £13,900 | £13,900 | £14,050 | £14,000 | £14,100 | £14,350 | |
| Depreciation | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | |
| Quality Assurance | £7,700 | £7,700 | £7,700 | £7,700 | £7,700 | £7,700 | £7,700 | £7,700 | £7,900 | £8,000 | £8,100 | £8,200 | |
| General & Administrative | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | |
| Manufacturing & Engineering | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | |
| Machining & Systems Building | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £72,183 | £72,183 | £72,283 | £72,183 | £72,183 | £72,283 | £72,183 | £72,183 | £72,533 | £72,583 | £72,783 | £73,133 | |
| Profit Before Interest and Taxes | £27,547 | £27,547 | £27,447 | £27,447 | £27,447 | £27,347 | £27,447 | £27,447 | £28,897 | £29,647 | £31,247 | £31,797 | |
| EBITDA | £28,380 | £28,380 | £28,280 | £28,280 | £28,280 | £28,180 | £28,280 | £28,280 | £29,730 | £30,480 | £32,080 | £32,630 | |
| Interest Expense | £2,917 | £5,000 | £4,958 | £4,500 | £4,458 | £4,069 | £4,028 | £3,986 | £3,597 | £3,555 | £3,513 | £3,124 | |
| Taxes Incurred | £7,389 | £5,637 | £5,622 | £5,737 | £5,747 | £5,819 | £5,855 | £5,865 | £6,325 | £6,523 | £6,933 | £7,168 | |
| Net Profit | £17,241 | £16,910 | £16,867 | £17,210 | £17,242 | £17,458 | £17,565 | £17,596 | £18,975 | £19,569 | £20,800 | £21,505 | |
| Net Profit/Sales | 10.64% | 10.44% | 10.41% | 10.62% | 10.64% | 10.78% | 10.84% | 10.86% | 11.57% | 11.86% | 12.46% | 12.80% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £40,500 | £40,500 | £40,500 | £40,500 | £40,500 | £40,500 | £40,500 | £40,500 | £41,000 | £41,250 | £41,750 | £42,000 | |
| Cash from Receivables | £65,000 | £69,050 | £121,500 | £121,500 | £121,500 | £121,500 | £121,500 | £121,500 | £121,500 | £121,550 | £123,025 | £123,800 | |
| Subtotal Cash from Operations | £105,500 | £109,550 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,500 | £162,800 | £164,775 | £165,800 | |
| 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 | £250,000 | £250,000 | £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 | £355,500 | £359,550 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,000 | £162,500 | £162,800 | £164,775 | £165,800 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | £23,750 | |
| Bill Payments | £77,903 | £87,507 | £100,701 | £120,543 | £120,312 | £120,168 | £119,955 | £119,851 | £119,849 | £120,675 | £121,094 | £121,843 | |
| Subtotal Spent on Operations | £101,653 | £111,257 | £124,451 | £144,293 | £144,062 | £143,918 | £143,705 | £143,601 | £143,599 | £144,425 | £144,844 | £145,593 | |
| 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 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £50,000 | £0 | £41,700 | £0 | £0 | £41,700 | £0 | £0 | £41,700 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £0 | £0 | £0 | £0 | £120,000 | £0 | £150,000 | £0 | £0 | £0 | £0 | £0 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £101,653 | £111,257 | £129,451 | £199,293 | £269,062 | £190,618 | £298,705 | £148,601 | £190,299 | £149,425 | £149,844 | £192,293 | |
| Net Cash Flow | £253,847 | £248,293 | £32,549 | (£37,293) | (£107,062) | (£28,618) | (£136,705) | £13,399 | (£27,799) | £13,375 | £14,931 | (£26,493) | |
| Cash Balance | £313,847 | £562,140 | £594,689 | £557,396 | £450,334 | £421,716 | £285,011 | £298,410 | £270,611 | £283,985 | £298,917 | £272,424 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £60,000 | £313,847 | £562,140 | £594,689 | £557,396 | £450,334 | £421,716 | £285,011 | £298,410 | £270,611 | £283,985 | £298,917 | £272,424 |
| Accounts Receivable | £130,000 | £186,500 | £238,950 | £238,950 | £238,950 | £238,950 | £238,950 | £238,950 | £238,950 | £240,450 | £242,650 | £244,875 | £247,075 |
| Inventory | £90,000 | £56,900 | £36,410 | £36,410 | £36,520 | £36,520 | £36,520 | £36,520 | £36,520 | £36,740 | £36,960 | £37,180 | £37,290 |
| Other Current Assets | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 |
| Total Current Assets | £295,000 | £572,247 | £852,500 | £885,049 | £847,866 | £740,804 | £712,186 | £575,481 | £588,880 | £562,801 | £578,595 | £595,972 | £571,789 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £220,000 | £220,000 | £370,000 | £370,000 | £370,000 | £370,000 | £370,000 | £370,000 |
| Accumulated Depreciation | £30,000 | £30,833 | £31,666 | £32,499 | £33,332 | £34,165 | £34,998 | £35,831 | £36,664 | £37,497 | £38,330 | £39,163 | £39,996 |
| Total Long-term Assets | £70,000 | £69,167 | £68,334 | £67,501 | £66,668 | £185,835 | £185,002 | £334,169 | £333,336 | £332,503 | £331,670 | £330,837 | £330,004 |
| Total Assets | £365,000 | £641,414 | £920,834 | £952,550 | £914,534 | £926,639 | £897,188 | £909,650 | £922,216 | £895,304 | £910,265 | £926,809 | £901,793 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £75,000 | £84,173 | £96,683 | £116,532 | £116,306 | £116,170 | £115,960 | £115,857 | £115,827 | £116,640 | £117,032 | £117,776 | £117,955 |
| Current Borrowing | £50,000 | £50,000 | £50,000 | £45,000 | £40,000 | £35,000 | £30,000 | £25,000 | £20,000 | £15,000 | £10,000 | £5,000 | £0 |
| Other Current Liabilities | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 |
| Subtotal Current Liabilities | £135,000 | £144,173 | £156,683 | £171,532 | £166,306 | £161,170 | £155,960 | £150,857 | £145,827 | £141,640 | £137,032 | £132,776 | £127,955 |
| Long-term Liabilities | £50,000 | £300,000 | £550,000 | £550,000 | £500,000 | £500,000 | £458,300 | £458,300 | £458,300 | £416,600 | £416,600 | £416,600 | £374,900 |
| Total Liabilities | £185,000 | £444,173 | £706,683 | £721,532 | £666,306 | £661,170 | £614,260 | £609,157 | £604,127 | £558,240 | £553,632 | £549,376 | £502,855 |
| Paid-in Capital | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 |
| Retained Earnings | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 | £130,000 |
| Earnings | £0 | £17,241 | £34,151 | £51,018 | £68,228 | £85,470 | £102,928 | £120,493 | £138,089 | £157,064 | £176,633 | £197,433 | £218,938 |
| Total Capital | £180,000 | £197,241 | £214,151 | £231,018 | £248,228 | £265,470 | £282,928 | £300,493 | £318,089 | £337,064 | £356,633 | £377,433 | £398,938 |
| Total Liabilities and Capital | £365,000 | £641,414 | £920,834 | £952,550 | £914,534 | £926,639 | £897,188 | £909,650 | £922,216 | £895,304 | £910,265 | £926,809 | £901,793 |
| Net Worth | £180,000 | £197,241 | £214,151 | £231,018 | £248,228 | £265,470 | £282,928 | £300,493 | £318,089 | £337,064 | £356,633 | £377,433 | £398,938 |