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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
Mag Subscript Sales 1 Yr 0% 0 5,000 6,500 7,500 8,000 8,000 9,000 9,000 9,000 9,000 9,000 10,000
Mag Subscript Sales 2 Yr 0% 0 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Mag Subscript Whsl 0% 2,500 3,000 3,500 4,000 4,000 4,000 4,000 4,500 5,000 5,500 5,000 5,000
Newsstand Sales Whsl 0% 0 5,000 0 7,500 0 10,000 0 10,000 0 12,000 0 12,000
Ad Revenue Pages 0% 0 15 0 15 0 22 0 22 0 22 0 22
Book Sales--Direct 0% 0 0 0 1,500 0 2,000 2,500 3,500 4,000 4,000 4,000 4,000
Boo Sales--Whsl 0% 0 0 0 1,500 2,000 0 1,500 0 0 2,000 0 0
Booklet Sales--Direct 0% 0 0 0 0 0 1,500 1,500 2,000 2,000 2,500 2,500 2,500
Booklet Sales--Whsl 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 2,500 13,015 11,000 23,015 15,000 26,522 19,500 30,022 21,000 36,022 21,500 34,522
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
Mag Subscript Sales 1 Yr £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95
Mag Subscript Sales 2 Yr £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95
Mag Subscript Whsl £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50
Newsstand Sales Whsl £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99
Ad Revenue Pages £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00
Book Sales--Direct £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95
Boo Sales--Whsl £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98
Booklet Sales--Direct £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95
Booklet Sales--Whsl £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18
Sales
Mag Subscript Sales 1 Yr £0 £84,750 £110,175 £127,125 £135,600 £135,600 £152,550 £152,550 £152,550 £152,550 £152,550 £169,500
Mag Subscript Sales 2 Yr £0 £0 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950
Mag Subscript Whsl £21,250 £25,500 £29,750 £34,000 £34,000 £34,000 £34,000 £38,250 £42,500 £46,750 £42,500 £42,500
Newsstand Sales Whsl £0 £4,950 £0 £7,425 £0 £9,900 £0 £9,900 £0 £11,880 £0 £11,880
Ad Revenue Pages £0 £32,730 £0 £32,730 £0 £48,004 £0 £48,004 £0 £48,004 £0 £48,004
Book Sales--Direct £0 £0 £0 £22,425 £0 £29,900 £37,375 £52,325 £59,800 £59,800 £59,800 £59,800
Boo Sales--Whsl £0 £0 £0 £8,970 £11,960 £0 £8,970 £0 £0 £11,960 £0 £0
Booklet Sales--Direct £0 £0 £0 £0 £0 £11,925 £11,925 £15,900 £15,900 £19,875 £19,875 £19,875
Booklet Sales--Whsl £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £21,250 £147,930 £169,875 £262,625 £211,510 £299,279 £274,770 £346,879 £300,700 £380,769 £304,675 £381,509
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
Mag Subscript Sales 1 Yr 0.00% £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40
Mag Subscript Sales 2 Yr 0.00% £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80
Mag Subscript Whsl 0.00% £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40
Newsstand Sales Whsl 0.00% £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40
Ad Revenue Pages 0.00% £637.00 £637.00 £637.00 £637.00 £763.00 £763.00 £763.00 £763.00 £916.00 £916.00 £916.00 £916.00
Book Sales--Direct 0.00% £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99
Boo Sales--Whsl 0.00% £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99
Booklet Sales--Direct 0.00% £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Booklet Sales--Whsl 0.00% £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Direct Cost of Sales
Mag Subscript Sales 1 Yr £0 £12,000 £15,600 £18,000 £19,200 £19,200 £21,600 £21,600 £21,600 £21,600 £21,600 £24,000
Mag Subscript Sales 2 Yr £0 £0 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800
Mag Subscript Whsl £6,000 £7,200 £8,400 £9,600 £9,600 £9,600 £9,600 £10,800 £12,000 £13,200 £12,000 £12,000
Newsstand Sales Whsl £0 £2,000 £0 £3,000 £0 £4,000 £0 £4,000 £0 £4,800 £0 £4,800
Ad Revenue Pages £0 £9,555 £0 £9,555 £0 £16,786 £0 £16,786 £0 £20,152 £0 £20,152
Book Sales--Direct £0 £0 £0 £4,485 £0 £5,980 £7,475 £10,465 £11,960 £11,960 £11,960 £11,960
Boo Sales--Whsl £0 £0 £0 £4,485 £5,980 £0 £4,485 £0 £0 £5,980 £0 £0
Booklet Sales--Direct £0 £0 £0 £0 £0 £2,385 £2,385 £3,180 £3,180 £3,975 £3,975 £3,975
Booklet Sales--Whsl £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £6,000 £30,755 £28,800 £53,925 £39,580 £62,751 £50,345 £71,631 £53,540 £86,467 £54,335 £81,687
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
Production Personnel
Name or Title or Group £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Name or Title or Group £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Sales and Marketing Personnel
Ad Sales Mgr. £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Subscription Mgr. £0 £0 £0 £0 £0 £0 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Subtotal £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £5,500 £5,500 £5,500 £5,500 £5,500 £5,500
General and Administrative Personnel
Red Brushwielder, CEO £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Ochre & Sienna Burnt, Exec. Editors £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
John Crimson, CFO £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Exec. Asst. £0 £0 £0 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Timothy Clark, VP Corp. Dev. £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Subtotal £11,900 £11,900 £11,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900
Other Personnel
Art Director £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
Freelance Artist £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Bookkeeper £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450
Subtotal £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Total People 8 8 8 8 9 9 10 10 10 10 10 10
Total Payroll £20,250 £20,250 £20,250 £22,250 £22,250 £22,250 £24,750 £24,750 £24,750 £24,750 £24,750 £24,750
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 £21,250 £147,930 £169,875 £262,625 £211,510 £299,279 £274,770 £346,879 £300,700 £380,769 £304,675 £381,509
Direct Cost of Sales £6,000 £30,755 £28,800 £53,925 £39,580 £62,751 £50,345 £71,631 £53,540 £86,467 £54,335 £81,687
Production Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Author's Royalties: 15% £0 £0 £0 £4,709 £1,794 £6,274 £8,741 £10,234 £11,355 £13,745 £11,951 £11,951
Total Cost of Sales £6,000 £30,755 £28,800 £58,634 £41,374 £69,025 £59,086 £81,865 £64,895 £100,212 £66,286 £93,638
Gross Margin £15,250 £117,175 £141,075 £203,991 £170,136 £230,254 £215,685 £265,014 £235,805 £280,557 £238,389 £287,871
Gross Margin % 71.76% 79.21% 83.05% 77.67% 80.44% 76.94% 78.50% 76.40% 78.42% 73.68% 78.24% 75.46%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £5,500 £5,500 £5,500 £5,500 £5,500 £5,500
Advertising/Promotion £3,000 £38,724 £3,000 £38,724 £3,000 £62,947 £4,800 £62,947 £4,800 £79,717 £4,800 £79,717
Travel £500 £500 £500 £500 £500 £500 £750 £750 £750 £750 £750 £750
Entertainment & Meals £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Miscellaneous £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Total Sales and Marketing Expenses £7,700 £43,424 £7,700 £43,424 £7,700 £67,647 £12,250 £70,397 £12,250 £87,167 £12,250 £87,167
Sales and Marketing % 36.24% 29.35% 4.53% 16.53% 3.64% 22.60% 4.46% 20.29% 4.07% 22.89% 4.02% 22.85%
General and Administrative Expenses
General and Administrative Payroll £11,900 £11,900 £11,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900
Marketing/Promotion £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Leased Equipment £850 £850 £850 £850 £850 £850 £850 £850 £850 £850 £850 £850
Telephone £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Postage £300 £13,950 £300 £13,950 £300 £23,250 £300 £23,250 £300 £31,000 £300 £31,000
Rent £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Utilities £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Insurance £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Payroll Taxes 20% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other General and Administrative Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total General and Administrative Expenses £17,900 £31,550 £17,900 £33,550 £19,900 £42,850 £19,900 £42,850 £19,900 £50,600 £19,900 £50,600
General and Administrative % 84.24% 21.33% 10.54% 12.77% 9.41% 14.32% 7.24% 12.35% 6.62% 13.29% 6.53% 13.26%
Other Expenses:
Other Payroll £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Other Expenses £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Other % 25.18% 3.62% 3.15% 2.04% 2.53% 1.79% 1.95% 1.54% 1.78% 1.41% 1.76% 1.40%
Total Operating Expenses £30,950 £80,324 £30,950 £82,324 £32,950 £115,847 £37,500 £118,597 £37,500 £143,117 £37,500 £143,117
Profit Before Interest and Taxes (£15,700) £36,851 £110,125 £121,667 £137,186 £114,407 £178,185 £146,417 £198,305 £137,440 £200,889 £144,754
EBITDA (£15,700) £36,851 £110,125 £121,667 £137,186 £114,407 £178,185 £146,417 £198,305 £137,440 £200,889 £144,754
Interest Expense £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Taxes Incurred (£4,710) £11,055 £33,038 £36,500 £41,156 £34,322 £53,455 £43,925 £59,492 £41,232 £60,267 £43,426
Net Profit (£10,990) £25,796 £77,088 £85,167 £96,030 £80,085 £124,729 £102,492 £138,814 £96,208 £140,622 £101,328
Net Profit/Sales -51.72% 17.44% 45.38% 32.43% 45.40% 26.76% 45.39% 29.55% 46.16% 25.27% 46.15% 26.56%
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 £19,125 £133,137 £152,888 £236,363 £190,359 £269,351 £247,293 £312,191 £270,630 £342,692 £274,208 £343,358
Cash from Receivables £0 £71 £2,547 £14,866 £17,297 £26,092 £21,444 £29,846 £27,717 £34,534 £30,337 £37,823
Subtotal Cash from Operations £19,125 £133,208 £155,435 £251,229 £207,656 £295,443 £268,737 £342,037 £298,347 £377,226 £304,544 £381,181
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 £19,125 £133,208 £155,435 £251,229 £207,656 £295,443 £268,737 £342,037 £298,347 £377,226 £304,544 £381,181
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 £20,250 £20,250 £20,250 £22,250 £22,250 £22,250 £24,750 £24,750 £24,750 £24,750 £24,750 £24,750
Bill Payments £620 £22,274 £127,157 £74,136 £179,333 £82,283 £218,739 £116,024 £238,858 £123,196 £289,628 £110,010
Subtotal Spent on Operations £20,870 £42,524 £147,407 £96,386 £201,583 £104,533 £243,489 £140,774 £263,608 £147,946 £314,378 £134,760
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 £0 £0 £0 £0 £0 £0 £0 £0
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 £20,870 £42,524 £147,407 £96,386 £201,583 £104,533 £243,489 £140,774 £263,608 £147,946 £314,378 £134,760
Net Cash Flow (£1,745) £90,684 £8,028 £154,843 £6,073 £190,910 £25,247 £201,263 £34,740 £229,280 (£9,834) £246,422
Cash Balance £65,255 £155,939 £163,967 £318,810 £324,883 £515,793 £541,040 £742,303 £777,043 £1,006,323 £996,489 £1,242,910
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 £67,000 £65,255 £155,939 £163,967 £318,810 £324,883 £515,793 £541,040 £742,303 £777,043 £1,006,323 £996,489 £1,242,910
Accounts Receivable £0 £2,125 £16,847 £31,287 £42,684 £46,538 £50,374 £56,407 £61,249 £63,602 £67,145 £67,275 £67,603
Inventory £0 £6,600 £33,831 £31,680 £59,318 £43,538 £69,026 £55,380 £78,794 £58,894 £95,114 £59,769 £89,856
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
Long-term Assets
Long-term Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Accumulated Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Long-term Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Assets £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
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 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
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 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £0 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
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 (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000)
Earnings £0 (£10,990) £14,806 £91,893 £177,060 £273,090 £353,175 £477,904 £580,396 £719,210 £815,418 £956,040 £1,057,368
Total Capital £67,000 £56,010 £81,806 £158,893 £244,060 £340,090 £420,175 £544,904 £647,396 £786,210 £882,418 £1,023,040 £1,124,368
Total Liabilities and Capital £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
Net Worth £67,000 £56,010 £81,806 £158,893 £244,060 £340,090 £420,175 £544,904 £647,396 £786,210 £882,418 £1,023,040 £1,124,367
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
Mag Subscript Sales 1 Yr 0% 0 5,000 6,500 7,500 8,000 8,000 9,000 9,000 9,000 9,000 9,000 10,000
Mag Subscript Sales 2 Yr 0% 0 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Mag Subscript Whsl 0% 2,500 3,000 3,500 4,000 4,000 4,000 4,000 4,500 5,000 5,500 5,000 5,000
Newsstand Sales Whsl 0% 0 5,000 0 7,500 0 10,000 0 10,000 0 12,000 0 12,000
Ad Revenue Pages 0% 0 15 0 15 0 22 0 22 0 22 0 22
Book Sales--Direct 0% 0 0 0 1,500 0 2,000 2,500 3,500 4,000 4,000 4,000 4,000
Boo Sales--Whsl 0% 0 0 0 1,500 2,000 0 1,500 0 0 2,000 0 0
Booklet Sales--Direct 0% 0 0 0 0 0 1,500 1,500 2,000 2,000 2,500 2,500 2,500
Booklet Sales--Whsl 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 2,500 13,015 11,000 23,015 15,000 26,522 19,500 30,022 21,000 36,022 21,500 34,522
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
Mag Subscript Sales 1 Yr £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95 £16.95
Mag Subscript Sales 2 Yr £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95 £29.95
Mag Subscript Whsl £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50 £8.50
Newsstand Sales Whsl £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99 £0.99
Ad Revenue Pages £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00 £2,182.00
Book Sales--Direct £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95 £14.95
Boo Sales--Whsl £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98 £5.98
Booklet Sales--Direct £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95 £7.95
Booklet Sales--Whsl £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18 £3.18
Sales
Mag Subscript Sales 1 Yr £0 £84,750 £110,175 £127,125 £135,600 £135,600 £152,550 £152,550 £152,550 £152,550 £152,550 £169,500
Mag Subscript Sales 2 Yr £0 £0 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950 £29,950
Mag Subscript Whsl £21,250 £25,500 £29,750 £34,000 £34,000 £34,000 £34,000 £38,250 £42,500 £46,750 £42,500 £42,500
Newsstand Sales Whsl £0 £4,950 £0 £7,425 £0 £9,900 £0 £9,900 £0 £11,880 £0 £11,880
Ad Revenue Pages £0 £32,730 £0 £32,730 £0 £48,004 £0 £48,004 £0 £48,004 £0 £48,004
Book Sales--Direct £0 £0 £0 £22,425 £0 £29,900 £37,375 £52,325 £59,800 £59,800 £59,800 £59,800
Boo Sales--Whsl £0 £0 £0 £8,970 £11,960 £0 £8,970 £0 £0 £11,960 £0 £0
Booklet Sales--Direct £0 £0 £0 £0 £0 £11,925 £11,925 £15,900 £15,900 £19,875 £19,875 £19,875
Booklet Sales--Whsl £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £21,250 £147,930 £169,875 £262,625 £211,510 £299,279 £274,770 £346,879 £300,700 £380,769 £304,675 £381,509
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
Mag Subscript Sales 1 Yr 0.00% £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40
Mag Subscript Sales 2 Yr 0.00% £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80 £4.80
Mag Subscript Whsl 0.00% £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40 £2.40
Newsstand Sales Whsl 0.00% £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40 £0.40
Ad Revenue Pages 0.00% £637.00 £637.00 £637.00 £637.00 £763.00 £763.00 £763.00 £763.00 £916.00 £916.00 £916.00 £916.00
Book Sales--Direct 0.00% £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99
Boo Sales--Whsl 0.00% £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99 £2.99
Booklet Sales--Direct 0.00% £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Booklet Sales--Whsl 0.00% £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59 £1.59
Direct Cost of Sales
Mag Subscript Sales 1 Yr £0 £12,000 £15,600 £18,000 £19,200 £19,200 £21,600 £21,600 £21,600 £21,600 £21,600 £24,000
Mag Subscript Sales 2 Yr £0 £0 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800 £4,800
Mag Subscript Whsl £6,000 £7,200 £8,400 £9,600 £9,600 £9,600 £9,600 £10,800 £12,000 £13,200 £12,000 £12,000
Newsstand Sales Whsl £0 £2,000 £0 £3,000 £0 £4,000 £0 £4,000 £0 £4,800 £0 £4,800
Ad Revenue Pages £0 £9,555 £0 £9,555 £0 £16,786 £0 £16,786 £0 £20,152 £0 £20,152
Book Sales--Direct £0 £0 £0 £4,485 £0 £5,980 £7,475 £10,465 £11,960 £11,960 £11,960 £11,960
Boo Sales--Whsl £0 £0 £0 £4,485 £5,980 £0 £4,485 £0 £0 £5,980 £0 £0
Booklet Sales--Direct £0 £0 £0 £0 £0 £2,385 £2,385 £3,180 £3,180 £3,975 £3,975 £3,975
Booklet Sales--Whsl £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £6,000 £30,755 £28,800 £53,925 £39,580 £62,751 £50,345 £71,631 £53,540 £86,467 £54,335 £81,687
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
Production Personnel
Name or Title or Group £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Name or Title or Group £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Sales and Marketing Personnel
Ad Sales Mgr. £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Subscription Mgr. £0 £0 £0 £0 £0 £0 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Subtotal £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £5,500 £5,500 £5,500 £5,500 £5,500 £5,500
General and Administrative Personnel
Red Brushwielder, CEO £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Ochre & Sienna Burnt, Exec. Editors £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
John Crimson, CFO £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Exec. Asst. £0 £0 £0 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Timothy Clark, VP Corp. Dev. £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Subtotal £11,900 £11,900 £11,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900
Other Personnel
Art Director £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
Freelance Artist £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Bookkeeper £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450
Subtotal £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Total People 8 8 8 8 9 9 10 10 10 10 10 10
Total Payroll £20,250 £20,250 £20,250 £22,250 £22,250 £22,250 £24,750 £24,750 £24,750 £24,750 £24,750 £24,750
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 £21,250 £147,930 £169,875 £262,625 £211,510 £299,279 £274,770 £346,879 £300,700 £380,769 £304,675 £381,509
Direct Cost of Sales £6,000 £30,755 £28,800 £53,925 £39,580 £62,751 £50,345 £71,631 £53,540 £86,467 £54,335 £81,687
Production Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Author's Royalties: 15% £0 £0 £0 £4,709 £1,794 £6,274 £8,741 £10,234 £11,355 £13,745 £11,951 £11,951
Total Cost of Sales £6,000 £30,755 £28,800 £58,634 £41,374 £69,025 £59,086 £81,865 £64,895 £100,212 £66,286 £93,638
Gross Margin £15,250 £117,175 £141,075 £203,991 £170,136 £230,254 £215,685 £265,014 £235,805 £280,557 £238,389 £287,871
Gross Margin % 71.76% 79.21% 83.05% 77.67% 80.44% 76.94% 78.50% 76.40% 78.42% 73.68% 78.24% 75.46%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £5,500 £5,500 £5,500 £5,500 £5,500 £5,500
Advertising/Promotion £3,000 £38,724 £3,000 £38,724 £3,000 £62,947 £4,800 £62,947 £4,800 £79,717 £4,800 £79,717
Travel £500 £500 £500 £500 £500 £500 £750 £750 £750 £750 £750 £750
Entertainment & Meals £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Miscellaneous £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Total Sales and Marketing Expenses £7,700 £43,424 £7,700 £43,424 £7,700 £67,647 £12,250 £70,397 £12,250 £87,167 £12,250 £87,167
Sales and Marketing % 36.24% 29.35% 4.53% 16.53% 3.64% 22.60% 4.46% 20.29% 4.07% 22.89% 4.02% 22.85%
General and Administrative Expenses
General and Administrative Payroll £11,900 £11,900 £11,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900 £13,900
Marketing/Promotion £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Leased Equipment £850 £850 £850 £850 £850 £850 £850 £850 £850 £850 £850 £850
Telephone £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Postage £300 £13,950 £300 £13,950 £300 £23,250 £300 £23,250 £300 £31,000 £300 £31,000
Rent £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Utilities £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Insurance £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Payroll Taxes 20% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other General and Administrative Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total General and Administrative Expenses £17,900 £31,550 £17,900 £33,550 £19,900 £42,850 £19,900 £42,850 £19,900 £50,600 £19,900 £50,600
General and Administrative % 84.24% 21.33% 10.54% 12.77% 9.41% 14.32% 7.24% 12.35% 6.62% 13.29% 6.53% 13.26%
Other Expenses:
Other Payroll £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Other Expenses £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350 £5,350
Other % 25.18% 3.62% 3.15% 2.04% 2.53% 1.79% 1.95% 1.54% 1.78% 1.41% 1.76% 1.40%
Total Operating Expenses £30,950 £80,324 £30,950 £82,324 £32,950 £115,847 £37,500 £118,597 £37,500 £143,117 £37,500 £143,117
Profit Before Interest and Taxes (£15,700) £36,851 £110,125 £121,667 £137,186 £114,407 £178,185 £146,417 £198,305 £137,440 £200,889 £144,754
EBITDA (£15,700) £36,851 £110,125 £121,667 £137,186 £114,407 £178,185 £146,417 £198,305 £137,440 £200,889 £144,754
Interest Expense £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Taxes Incurred (£4,710) £11,055 £33,038 £36,500 £41,156 £34,322 £53,455 £43,925 £59,492 £41,232 £60,267 £43,426
Net Profit (£10,990) £25,796 £77,088 £85,167 £96,030 £80,085 £124,729 £102,492 £138,814 £96,208 £140,622 £101,328
Net Profit/Sales -51.72% 17.44% 45.38% 32.43% 45.40% 26.76% 45.39% 29.55% 46.16% 25.27% 46.15% 26.56%
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 £19,125 £133,137 £152,888 £236,363 £190,359 £269,351 £247,293 £312,191 £270,630 £342,692 £274,208 £343,358
Cash from Receivables £0 £71 £2,547 £14,866 £17,297 £26,092 £21,444 £29,846 £27,717 £34,534 £30,337 £37,823
Subtotal Cash from Operations £19,125 £133,208 £155,435 £251,229 £207,656 £295,443 £268,737 £342,037 £298,347 £377,226 £304,544 £381,181
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 £19,125 £133,208 £155,435 £251,229 £207,656 £295,443 £268,737 £342,037 £298,347 £377,226 £304,544 £381,181
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 £20,250 £20,250 £20,250 £22,250 £22,250 £22,250 £24,750 £24,750 £24,750 £24,750 £24,750 £24,750
Bill Payments £620 £22,274 £127,157 £74,136 £179,333 £82,283 £218,739 £116,024 £238,858 £123,196 £289,628 £110,010
Subtotal Spent on Operations £20,870 £42,524 £147,407 £96,386 £201,583 £104,533 £243,489 £140,774 £263,608 £147,946 £314,378 £134,760
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 £0 £0 £0 £0 £0 £0 £0 £0
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 £20,870 £42,524 £147,407 £96,386 £201,583 £104,533 £243,489 £140,774 £263,608 £147,946 £314,378 £134,760
Net Cash Flow (£1,745) £90,684 £8,028 £154,843 £6,073 £190,910 £25,247 £201,263 £34,740 £229,280 (£9,834) £246,422
Cash Balance £65,255 £155,939 £163,967 £318,810 £324,883 £515,793 £541,040 £742,303 £777,043 £1,006,323 £996,489 £1,242,910
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 £67,000 £65,255 £155,939 £163,967 £318,810 £324,883 £515,793 £541,040 £742,303 £777,043 £1,006,323 £996,489 £1,242,910
Accounts Receivable £0 £2,125 £16,847 £31,287 £42,684 £46,538 £50,374 £56,407 £61,249 £63,602 £67,145 £67,275 £67,603
Inventory £0 £6,600 £33,831 £31,680 £59,318 £43,538 £69,026 £55,380 £78,794 £58,894 £95,114 £59,769 £89,856
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
Long-term Assets
Long-term Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Accumulated Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Long-term Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Assets £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
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 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
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 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £0 £17,970 £124,811 £68,041 £176,751 £74,869 £215,018 £107,923 £234,950 £113,329 £286,163 £100,492 £276,001
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 (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000) (£83,000)
Earnings £0 (£10,990) £14,806 £91,893 £177,060 £273,090 £353,175 £477,904 £580,396 £719,210 £815,418 £956,040 £1,057,368
Total Capital £67,000 £56,010 £81,806 £158,893 £244,060 £340,090 £420,175 £544,904 £647,396 £786,210 £882,418 £1,023,040 £1,124,368
Total Liabilities and Capital £67,000 £73,980 £206,617 £226,934 £420,811 £414,959 £635,193 £652,827 £882,346 £899,538 £1,168,581 £1,123,532 £1,400,369
Net Worth £67,000 £56,010 £81,806 £158,893 £244,060 £340,090 £420,175 £544,904 £647,396 £786,210 £882,418 £1,023,040 £1,124,367