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Microbrew Bar Business Plan

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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
Specialty Microbrewed Beer 0% 2,356 2,592 2,851 3,136 3,449 3,794 4,174 4,591 5,050 5,555 6,111 6,722
Normal Microbrewed Beer 0% 1,984 2,182 2,401 2,641 2,905 3,195 3,515 3,866 4,253 4,678 5,146 5,661
Domestic Beer 0% 1,860 2,046 2,251 2,476 2,723 2,996 3,295 3,625 3,987 4,386 4,824 5,307
Other 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 6,200 6,820 7,502 8,252 9,077 9,985 10,984 12,082 13,290 14,619 16,081 17,689
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
Specialty Microbrewed Beer £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25
Normal Microbrewed Beer £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00
Domestic Beer £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50
Other £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
Sales
Specialty Microbrewed Beer £7,657 £8,423 £9,265 £10,191 £11,211 £12,332 £13,565 £14,921 £16,413 £18,055 £19,860 £21,846
Normal Microbrewed Beer £5,952 £6,547 £7,202 £7,922 £8,714 £9,586 £10,544 £11,599 £12,759 £14,035 £15,438 £16,982
Domestic Beer £4,650 £5,115 £5,627 £6,189 £6,808 £7,489 £8,238 £9,062 £9,968 £10,964 £12,061 £13,267
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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
Specialty Microbrewed Beer 0.00% £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81
Normal Microbrewed Beer 0.00% £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65
Domestic Beer 0.00% £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48
Other 0.00% £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
Direct Cost of Sales
Specialty Microbrewed Beer £1,908 £2,099 £2,309 £2,540 £2,794 £3,073 £3,381 £3,719 £4,091 £4,500 £4,950 £5,445
Normal Microbrewed Beer £1,290 £1,419 £1,560 £1,716 £1,888 £2,077 £2,285 £2,513 £2,764 £3,041 £3,345 £3,679
Domestic Beer £893 £982 £1,080 £1,188 £1,307 £1,438 £1,582 £1,740 £1,914 £2,105 £2,316 £2,547
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £4,091 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671
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
Manager £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640
Part-Time Employee 1 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 2 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 3 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 4 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 5 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 6 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838
Sales and Marketing Personnel
Name or title £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
Subtotal £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
General and Administrative Personnel
Dashiell Lavine (Part-Owner) £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Tyler Vogel (Part-Owner) £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Other Personnel
Name or title £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
Subtotal £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 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838
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% 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
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 £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
Direct Cost of Sales £4,091 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671
Production Payroll £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838
Other £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Total Cost of Sales £10,929 £11,338 £11,788 £12,283 £12,827 £13,426 £14,085 £14,810 £15,607 £16,484 £17,448 £18,509
Gross Margin £7,330 £8,747 £10,306 £12,020 £13,906 £15,980 £18,262 £20,772 £23,533 £26,570 £29,911 £33,586
Gross Margin % 40.15% 43.55% 46.65% 49.46% 52.02% 54.34% 56.46% 58.38% 60.13% 61.71% 63.16% 64.47%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Advertising/Promotion £5,000 £4,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Miscellaneous £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Total Sales and Marketing Expenses £5,500 £4,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500
Sales and Marketing % 30.12% 22.40% 15.84% 14.40% 13.09% 11.90% 10.82% 9.84% 8.94% 8.13% 7.39% 6.72%
General and Administrative Expenses
General and Administrative Payroll £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Sales and Marketing and Other Expenses £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 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Utilities £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Insurance £700 £700 £700 £700 £700 £700 £700 £700 £700 £700 £700 £700
Rent £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Payroll Taxes 15% £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326
Other General and Administrative Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total General and Administrative Expenses £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276
General and Administrative % 45.32% 41.20% 37.46% 34.05% 30.96% 28.14% 25.58% 23.26% 21.14% 19.22% 17.47% 15.89%
Other Expenses:
Other Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Contract/Consultants £1,000 £1,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Other Expenses £1,000 £1,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other % 5.48% 4.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Total Operating Expenses £14,776 £13,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776
Profit Before Interest and Taxes (£7,445) (£5,029) (£1,470) £244 £2,130 £4,204 £6,486 £8,996 £11,757 £14,794 £18,135 £21,810
EBITDA (£7,445) (£5,029) (£1,470) £244 £2,130 £4,204 £6,486 £8,996 £11,757 £14,794 £18,135 £21,810
Interest Expense £0 £0 £0 £0 £17 £17 £17 £8 £8 £8 £0 £0
Taxes Incurred (£2,234) (£1,257) (£368) £61 £528 £1,047 £1,617 £2,247 £2,937 £3,696 £4,534 £5,452
Net Profit (£5,212) (£3,771) (£1,103) £183 £1,585 £3,141 £4,852 £6,741 £8,812 £11,089 £13,601 £16,357
Net Profit/Sales -28.54% -18.78% -4.99% 0.75% 5.93% 10.68% 15.00% 18.94% 22.51% 25.76% 28.72% 31.40%
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 £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
Subtotal Cash from Operations £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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 £2,000 £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 £3,000 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £18,259 £20,085 £22,093 £27,303 £28,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838
Bill Payments £595 £17,773 £15,448 £14,885 £15,862 £16,948 £18,130 £19,429 £20,852 £22,425 £24,154 £26,050
Subtotal Spent on Operations £9,433 £26,611 £24,286 £23,723 £24,700 £25,786 £26,968 £28,267 £29,690 £31,263 £32,992 £34,888
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 £1,000 £0 £0 £1,000 £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 £5,000 £0 £0 £5,000 £0 £0 £0 £20,000 £0 £0 £20,000 £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 £14,433 £26,611 £24,286 £28,723 £24,700 £25,786 £26,968 £49,267 £29,690 £31,263 £53,992 £34,888
Net Cash Flow £3,826 (£6,526) (£2,192) (£1,421) £4,033 £3,620 £5,379 (£13,685) £9,450 £11,791 (£6,633) £17,207
Cash Balance £11,746 £5,220 £3,027 £1,606 £5,639 £9,260 £14,639 £954 £10,403 £22,195 £15,562 £32,769
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 £7,920 £11,746 £5,220 £3,027 £1,606 £5,639 £9,260 £14,639 £954 £10,403 £22,195 £15,562 £32,769
Inventory £1,280 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671 £12,839
Other Current Assets £0 £5,000 £5,000 £5,000 £10,000 £10,000 £10,000 £10,000 £30,000 £30,000 £30,000 £50,000 £50,000
Total Current Assets £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
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 £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
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 £17,258 £14,953 £14,358 £15,299 £16,345 £17,483 £18,735 £20,107 £21,621 £23,288 £25,115 £27,131
Current Borrowing £0 £0 £0 £0 £0 £2,000 £2,000 £2,000 £1,000 £1,000 £1,000 £0 £0
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £0 £17,258 £14,953 £14,358 £15,299 £18,345 £19,483 £20,735 £21,107 £22,621 £24,288 £25,115 £27,131
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £0 £17,258 £14,953 £14,358 £15,299 £18,345 £19,483 £20,735 £21,107 £22,621 £24,288 £25,115 £27,131
Paid-in Capital £75,000 £75,000 £75,000 £75,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000
Retained Earnings (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800)
Earnings £0 (£5,212) (£8,983) (£10,086) (£9,903) (£8,318) (£5,177) (£325) £6,416 £15,228 £26,317 £39,919 £56,276
Total Capital £9,200 £3,988 £217 (£886) £2,297 £3,882 £7,023 £11,875 £18,616 £27,428 £38,517 £52,119 £68,476
Total Liabilities and Capital £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
Net Worth £9,200 £3,988 £217 (£886) £2,297 £3,882 £7,023 £11,875 £18,616 £27,428 £38,517 £52,119 £68,476
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
Specialty Microbrewed Beer 0% 2,356 2,592 2,851 3,136 3,449 3,794 4,174 4,591 5,050 5,555 6,111 6,722
Normal Microbrewed Beer 0% 1,984 2,182 2,401 2,641 2,905 3,195 3,515 3,866 4,253 4,678 5,146 5,661
Domestic Beer 0% 1,860 2,046 2,251 2,476 2,723 2,996 3,295 3,625 3,987 4,386 4,824 5,307
Other 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 6,200 6,820 7,502 8,252 9,077 9,985 10,984 12,082 13,290 14,619 16,081 17,689
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
Specialty Microbrewed Beer £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25 £3.25
Normal Microbrewed Beer £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00 £3.00
Domestic Beer £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50 £2.50
Other £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
Sales
Specialty Microbrewed Beer £7,657 £8,423 £9,265 £10,191 £11,211 £12,332 £13,565 £14,921 £16,413 £18,055 £19,860 £21,846
Normal Microbrewed Beer £5,952 £6,547 £7,202 £7,922 £8,714 £9,586 £10,544 £11,599 £12,759 £14,035 £15,438 £16,982
Domestic Beer £4,650 £5,115 £5,627 £6,189 £6,808 £7,489 £8,238 £9,062 £9,968 £10,964 £12,061 £13,267
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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
Specialty Microbrewed Beer 0.00% £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81 £0.81
Normal Microbrewed Beer 0.00% £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65 £0.65
Domestic Beer 0.00% £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48 £0.48
Other 0.00% £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
Direct Cost of Sales
Specialty Microbrewed Beer £1,908 £2,099 £2,309 £2,540 £2,794 £3,073 £3,381 £3,719 £4,091 £4,500 £4,950 £5,445
Normal Microbrewed Beer £1,290 £1,419 £1,560 £1,716 £1,888 £2,077 £2,285 £2,513 £2,764 £3,041 £3,345 £3,679
Domestic Beer £893 £982 £1,080 £1,188 £1,307 £1,438 £1,582 £1,740 £1,914 £2,105 £2,316 £2,547
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £4,091 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671
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
Manager £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640 £1,640
Part-Time Employee 1 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 2 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 3 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 4 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 5 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Part-Time Employee 6 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533 £533
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838
Sales and Marketing Personnel
Name or title £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
Subtotal £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
General and Administrative Personnel
Dashiell Lavine (Part-Owner) £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Tyler Vogel (Part-Owner) £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Other Personnel
Name or title £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
Subtotal £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 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838
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% 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
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 £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
Direct Cost of Sales £4,091 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671
Production Payroll £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838 £4,838
Other £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Total Cost of Sales £10,929 £11,338 £11,788 £12,283 £12,827 £13,426 £14,085 £14,810 £15,607 £16,484 £17,448 £18,509
Gross Margin £7,330 £8,747 £10,306 £12,020 £13,906 £15,980 £18,262 £20,772 £23,533 £26,570 £29,911 £33,586
Gross Margin % 40.15% 43.55% 46.65% 49.46% 52.02% 54.34% 56.46% 58.38% 60.13% 61.71% 63.16% 64.47%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Advertising/Promotion £5,000 £4,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Miscellaneous £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Total Sales and Marketing Expenses £5,500 £4,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500
Sales and Marketing % 30.12% 22.40% 15.84% 14.40% 13.09% 11.90% 10.82% 9.84% 8.94% 8.13% 7.39% 6.72%
General and Administrative Expenses
General and Administrative Payroll £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Sales and Marketing and Other Expenses £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 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Utilities £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Insurance £700 £700 £700 £700 £700 £700 £700 £700 £700 £700 £700 £700
Rent £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Payroll Taxes 15% £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326 £1,326
Other General and Administrative Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total General and Administrative Expenses £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276 £8,276
General and Administrative % 45.32% 41.20% 37.46% 34.05% 30.96% 28.14% 25.58% 23.26% 21.14% 19.22% 17.47% 15.89%
Other Expenses:
Other Payroll £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Contract/Consultants £1,000 £1,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Other Expenses £1,000 £1,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other % 5.48% 4.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Total Operating Expenses £14,776 £13,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776 £11,776
Profit Before Interest and Taxes (£7,445) (£5,029) (£1,470) £244 £2,130 £4,204 £6,486 £8,996 £11,757 £14,794 £18,135 £21,810
EBITDA (£7,445) (£5,029) (£1,470) £244 £2,130 £4,204 £6,486 £8,996 £11,757 £14,794 £18,135 £21,810
Interest Expense £0 £0 £0 £0 £17 £17 £17 £8 £8 £8 £0 £0
Taxes Incurred (£2,234) (£1,257) (£368) £61 £528 £1,047 £1,617 £2,247 £2,937 £3,696 £4,534 £5,452
Net Profit (£5,212) (£3,771) (£1,103) £183 £1,585 £3,141 £4,852 £6,741 £8,812 £11,089 £13,601 £16,357
Net Profit/Sales -28.54% -18.78% -4.99% 0.75% 5.93% 10.68% 15.00% 18.94% 22.51% 25.76% 28.72% 31.40%
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 £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
Subtotal Cash from Operations £18,259 £20,085 £22,093 £24,303 £26,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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 £2,000 £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 £3,000 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £18,259 £20,085 £22,093 £27,303 £28,733 £29,406 £32,347 £35,582 £39,140 £43,054 £47,359 £52,095
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 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838 £8,838
Bill Payments £595 £17,773 £15,448 £14,885 £15,862 £16,948 £18,130 £19,429 £20,852 £22,425 £24,154 £26,050
Subtotal Spent on Operations £9,433 £26,611 £24,286 £23,723 £24,700 £25,786 £26,968 £28,267 £29,690 £31,263 £32,992 £34,888
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 £1,000 £0 £0 £1,000 £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 £5,000 £0 £0 £5,000 £0 £0 £0 £20,000 £0 £0 £20,000 £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 £14,433 £26,611 £24,286 £28,723 £24,700 £25,786 £26,968 £49,267 £29,690 £31,263 £53,992 £34,888
Net Cash Flow £3,826 (£6,526) (£2,192) (£1,421) £4,033 £3,620 £5,379 (£13,685) £9,450 £11,791 (£6,633) £17,207
Cash Balance £11,746 £5,220 £3,027 £1,606 £5,639 £9,260 £14,639 £954 £10,403 £22,195 £15,562 £32,769
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 £7,920 £11,746 £5,220 £3,027 £1,606 £5,639 £9,260 £14,639 £954 £10,403 £22,195 £15,562 £32,769
Inventory £1,280 £4,500 £4,950 £5,445 £5,989 £6,588 £7,247 £7,972 £8,769 £9,646 £10,610 £11,671 £12,839
Other Current Assets £0 £5,000 £5,000 £5,000 £10,000 £10,000 £10,000 £10,000 £30,000 £30,000 £30,000 £50,000 £50,000
Total Current Assets £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
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 £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
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 £17,258 £14,953 £14,358 £15,299 £16,345 £17,483 £18,735 £20,107 £21,621 £23,288 £25,115 £27,131
Current Borrowing £0 £0 £0 £0 £0 £2,000 £2,000 £2,000 £1,000 £1,000 £1,000 £0 £0
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £0 £17,258 £14,953 £14,358 £15,299 £18,345 £19,483 £20,735 £21,107 £22,621 £24,288 £25,115 £27,131
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £0 £17,258 £14,953 £14,358 £15,299 £18,345 £19,483 £20,735 £21,107 £22,621 £24,288 £25,115 £27,131
Paid-in Capital £75,000 £75,000 £75,000 £75,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000 £78,000
Retained Earnings (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800) (£65,800)
Earnings £0 (£5,212) (£8,983) (£10,086) (£9,903) (£8,318) (£5,177) (£325) £6,416 £15,228 £26,317 £39,919 £56,276
Total Capital £9,200 £3,988 £217 (£886) £2,297 £3,882 £7,023 £11,875 £18,616 £27,428 £38,517 £52,119 £68,476
Total Liabilities and Capital £9,200 £21,246 £15,169 £13,472 £17,596 £22,228 £26,507 £32,611 £39,723 £50,049 £62,805 £77,233 £95,607
Net Worth £9,200 £3,988 £217 (£886) £2,297 £3,882 £7,023 £11,875 £18,616 £27,428 £38,517 £52,119 £68,476