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Plan Outline
Massage Products Business Plan
Massage Tools
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 | |||||||||||||
| Massage Tool | 0% | £1,062 | £1,322 | £1,966 | £3,346 | £5,664 | £7,538 | £8,206 | £9,922 | £11,040 | £13,560 | £14,066 | £11,140 |
| Massage Tool Deluxe | 0% | £1,886 | £2,506 | £2,502 | £4,462 | £6,352 | £7,122 | £7,346 | £9,348 | £11,520 | £13,674 | £14,290 | £13,100 |
| Total Sales | £2,948 | £3,828 | £4,468 | £7,808 | £12,016 | £14,660 | £15,552 | £19,270 | £22,560 | £27,234 | £28,356 | £24,240 | |
| 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 | |
| Massage Tool | £531 | £661 | £983 | £1,673 | £2,832 | £3,769 | £4,103 | £4,961 | £5,520 | £6,780 | £7,033 | £5,570 | |
| Massage Tool Deluxe | £754 | £1,002 | £1,001 | £1,785 | £2,541 | £2,849 | £2,938 | £3,739 | £4,608 | £5,470 | £5,716 | £5,240 | |
| Subtotal Direct Cost of Sales | £1,285 | £1,663 | £1,984 | £3,458 | £5,373 | £6,618 | £7,041 | £8,700 | £10,128 | £12,250 | £12,749 | £10,810 | |
| 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 | ||
| Ron Tickman, President & Owner | 0% | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 |
| Katherine Allen, Sales Rep | 0% | £100 | £150 | £200 | £250 | £300 | £350 | £400 | £450 | £500 | £550 | £600 | £650 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | £200 | £250 | £300 | £350 | £400 | £450 | £500 | £550 | £600 | £650 | £700 | £750 | |
| 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 | £2,948 | £3,828 | £4,468 | £7,808 | £12,016 | £14,660 | £15,552 | £19,270 | £22,560 | £27,234 | £28,356 | £24,240 | |
| Direct Cost of Sales | £1,285 | £1,663 | £1,984 | £3,458 | £5,373 | £6,618 | £7,041 | £8,700 | £10,128 | £12,250 | £12,749 | £10,810 | |
| Other Costs of Goods | £0 | £1 | £1 | £1 | £1 | £1 | £1 | £1 | £1 | £1 | £1 | £1 | |
| Total Cost of Sales | £1,285 | £1,664 | £1,985 | £3,459 | £5,374 | £6,619 | £7,042 | £8,701 | £10,129 | £12,251 | £12,750 | £10,811 | |
| Gross Margin | £1,663 | £2,164 | £2,483 | £4,349 | £6,642 | £8,041 | £8,510 | £10,569 | £12,431 | £14,983 | £15,606 | £13,429 | |
| Gross Margin % | 56.40% | 56.52% | 55.58% | 55.70% | 55.28% | 54.85% | 54.72% | 54.85% | 55.10% | 55.02% | 55.04% | 55.40% | |
| Expenses | |||||||||||||
| Payroll | £200 | £250 | £300 | £350 | £400 | £450 | £500 | £550 | £600 | £650 | £700 | £750 | |
| Sales and Marketing and Other Expenses | £1,200 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | |
| Utilities | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Insurance | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | |
| Payroll Taxes | 15% | £30 | £38 | £45 | £53 | £60 | £68 | £75 | £83 | £90 | £98 | £105 | £113 |
| Commission | £147 | £191 | £223 | £390 | £601 | £733 | £778 | £964 | £1,128 | £1,362 | £1,418 | £1,212 | |
| Total Operating Expenses | £2,977 | £2,479 | £2,568 | £2,793 | £3,061 | £3,251 | £3,353 | £3,596 | £3,818 | £4,109 | £4,223 | £4,075 | |
| Profit Before Interest and Taxes | (£1,315) | (£315) | (£85) | £1,556 | £3,581 | £4,791 | £5,157 | £6,973 | £8,613 | £10,874 | £11,383 | £9,355 | |
| EBITDA | (£1,315) | (£315) | (£85) | £1,556 | £3,581 | £4,791 | £5,157 | £6,973 | £8,613 | £10,874 | £11,383 | £9,355 | |
| Interest Expense | (£2) | (£4) | (£6) | (£8) | (£10) | (£13) | (£15) | (£17) | (£19) | (£21) | (£23) | (£25) | |
| Taxes Incurred | (£394) | (£93) | (£24) | £469 | £1,078 | £1,441 | £1,551 | £2,097 | £2,590 | £3,269 | £3,422 | £2,814 | |
| Net Profit | (£919) | (£218) | (£55) | £1,095 | £2,514 | £3,362 | £3,620 | £4,893 | £6,042 | £7,627 | £7,984 | £6,566 | |
| Net Profit/Sales | -31.17% | -5.69% | -1.24% | 14.03% | 20.92% | 22.93% | 23.28% | 25.39% | 26.78% | 28.00% | 28.16% | 27.09% | |
| 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 | £2,948 | £3,828 | £4,468 | £7,808 | £12,016 | £14,660 | £15,552 | £19,270 | £22,560 | £27,234 | £28,356 | £24,240 | |
| Subtotal Cash from Operations | £2,948 | £3,828 | £4,468 | £7,808 | £12,016 | £14,660 | £15,552 | £19,270 | £22,560 | £27,234 | £28,356 | £24,240 | |
| 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 | £2,948 | £3,828 | £4,468 | £7,808 | £12,016 | £14,660 | £15,552 | £19,270 | £22,560 | £27,234 | £28,356 | £24,240 | |
| 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 | £200 | £250 | £300 | £350 | £400 | £450 | £500 | £550 | £600 | £650 | £700 | £750 | |
| Bill Payments | £79 | £2,373 | £2,136 | £2,401 | £7,236 | £11,242 | £12,207 | £12,023 | £15,713 | £17,615 | £21,256 | £20,040 | |
| Subtotal Spent on Operations | £279 | £2,623 | £2,436 | £2,751 | £7,636 | £11,692 | £12,707 | £12,573 | £16,313 | £18,265 | £21,956 | £20,790 | |
| 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 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| 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 | £529 | £2,873 | £2,686 | £3,001 | £7,886 | £11,942 | £12,957 | £12,823 | £16,563 | £18,515 | £22,206 | £21,040 | |
| Net Cash Flow | £2,419 | £955 | £1,782 | £4,807 | £4,130 | £2,718 | £2,595 | £6,447 | £5,997 | £8,719 | £6,150 | £3,200 | |
| Cash Balance | £15,119 | £16,073 | £17,855 | £22,662 | £26,792 | £29,510 | £32,106 | £38,553 | £44,549 | £53,268 | £59,419 | £62,619 | |
| 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 | £12,700 | £15,119 | £16,073 | £17,855 | £22,662 | £26,792 | £29,510 | £32,106 | £38,553 | £44,549 | £53,268 | £59,419 | £62,619 |
| Inventory | £8,000 | £6,715 | £5,051 | £3,067 | £3,804 | £5,910 | £7,280 | £7,746 | £9,570 | £11,141 | £13,475 | £14,024 | £11,891 |
| Other Current Assets | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Total Current Assets | £25,700 | £26,833 | £26,125 | £25,923 | £31,466 | £37,702 | £41,790 | £44,851 | £53,123 | £60,690 | £71,743 | £78,443 | £79,510 |
| 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 | £25,700 | £26,833 | £26,125 | £25,923 | £31,466 | £37,702 | £41,790 | £44,851 | £53,123 | £60,690 | £71,743 | £78,443 | £79,510 |
| 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 | £2,302 | £2,061 | £2,165 | £6,862 | £10,835 | £11,810 | £11,501 | £15,130 | £16,905 | £20,582 | £19,547 | £14,298 |
| Current Borrowing | £0 | (£250) | (£500) | (£750) | (£1,000) | (£1,250) | (£1,500) | (£1,750) | (£2,000) | (£2,250) | (£2,500) | (£2,750) | (£3,000) |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £0 | £2,052 | £1,561 | £1,415 | £5,862 | £9,585 | £10,310 | £9,751 | £13,130 | £14,655 | £18,082 | £16,797 | £11,298 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £0 | £2,052 | £1,561 | £1,415 | £5,862 | £9,585 | £10,310 | £9,751 | £13,130 | £14,655 | £18,082 | £16,797 | £11,298 |
| Paid-in Capital | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 | £45,000 |
| Retained Earnings | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) | (£19,300) |
| Earnings | £0 | (£919) | (£1,137) | (£1,192) | (£97) | £2,418 | £5,780 | £9,400 | £14,293 | £20,335 | £27,961 | £35,946 | £42,511 |
| Total Capital | £25,700 | £24,781 | £24,563 | £24,508 | £25,603 | £28,118 | £31,480 | £35,100 | £39,993 | £46,035 | £53,661 | £61,646 | £68,211 |
| Total Liabilities and Capital | £25,700 | £26,833 | £26,125 | £25,923 | £31,466 | £37,702 | £41,790 | £44,851 | £53,123 | £60,690 | £71,743 | £78,443 | £79,510 |
| Net Worth | £25,700 | £24,781 | £24,563 | £24,508 | £25,603 | £28,118 | £31,480 | £35,100 | £39,993 | £46,035 | £53,661 | £61,646 | £68,211 |