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Plan Outline
Pasta Manufacturer Business Plan
The Pasta Tree
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Sales | |||||||||||||
| Supermarkets | 0% | £9,000 | £9,000 | £10,000 | £9,000 | £10,000 | £10,000 | £10,000 | £11,000 | £12,000 | £12,000 | £13,000 | £13,000 |
| Grocery Stores | 0% | £14,000 | £14,000 | £14,000 | £15,000 | £15,000 | £15,000 | £15,000 | £16,000 | £16,000 | £16,000 | £17,000 | £18,000 |
| Total Sales | £23,000 | £23,000 | £24,000 | £24,000 | £25,000 | £25,000 | £25,000 | £27,000 | £28,000 | £28,000 | £30,000 | £31,000 | |
| Direct Cost of Sales | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Supermarkets | £900 | £900 | £1,000 | £900 | £1,000 | £1,000 | £1,000 | £1,100 | £1,200 | £1,200 | £1,300 | £1,300 | |
| Grocery Stores | £1,400 | £1,400 | £1,400 | £1,500 | £1,500 | £1,500 | £1,500 | £1,600 | £1,600 | £1,600 | £1,700 | £1,800 | |
| Subtotal Direct Cost of Sales | £2,300 | £2,300 | £2,400 | £2,400 | £2,500 | £2,500 | £2,500 | £2,700 | £2,800 | £2,800 | £3,000 | £3,100 | |
| Personnel Plan | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Production Manager | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Sales Manager | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Production Staff | 0% | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 | £6,800 |
| Delivery | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Store Staff | 0% | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 |
| Total People | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | |
| Total Payroll | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | |
| General Assumptions | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| 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 | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Sales | £23,000 | £23,000 | £24,000 | £24,000 | £25,000 | £25,000 | £25,000 | £27,000 | £28,000 | £28,000 | £30,000 | £31,000 | |
| Direct Cost of Sales | £2,300 | £2,300 | £2,400 | £2,400 | £2,500 | £2,500 | £2,500 | £2,700 | £2,800 | £2,800 | £3,000 | £3,100 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £2,300 | £2,300 | £2,400 | £2,400 | £2,500 | £2,500 | £2,500 | £2,700 | £2,800 | £2,800 | £3,000 | £3,100 | |
| Gross Margin | £20,700 | £20,700 | £21,600 | £21,600 | £22,500 | £22,500 | £22,500 | £24,300 | £25,200 | £25,200 | £27,000 | £27,900 | |
| Gross Margin % | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | 90.00% | |
| Expenses | |||||||||||||
| Payroll | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | |
| Sales and Marketing and Other Expenses | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Depreciation | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Insurance | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Rent | £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 | 15% | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 | £2,490 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | £22,490 | |
| Profit Before Interest and Taxes | (£1,790) | (£1,790) | (£890) | (£890) | £10 | £10 | £10 | £1,810 | £2,710 | £2,710 | £4,510 | £5,410 | |
| EBITDA | (£990) | (£990) | (£90) | (£90) | £810 | £810 | £810 | £2,610 | £3,510 | £3,510 | £5,310 | £6,210 | |
| Interest Expense | £345 | £332 | £402 | £388 | £458 | £445 | £432 | £418 | £405 | £392 | £378 | £365 | |
| Taxes Incurred | (£641) | (£636) | (£388) | (£383) | (£135) | (£131) | (£127) | £418 | £692 | £696 | £1,240 | £1,514 | |
| Net Profit | (£1,495) | (£1,485) | (£904) | (£895) | (£314) | (£305) | (£295) | £974 | £1,614 | £1,623 | £2,892 | £3,532 | |
| Net Profit/Sales | -6.50% | -6.46% | -3.77% | -3.73% | -1.26% | -1.22% | -1.18% | 3.61% | 5.76% | 5.80% | 9.64% | 11.39% | |
| Pro Forma Cash Flow | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £5,750 | £5,750 | £6,000 | £6,000 | £6,250 | £6,250 | £6,250 | £6,750 | £7,000 | £7,000 | £7,500 | £7,750 | |
| Cash from Receivables | £7,000 | £7,575 | £17,250 | £17,275 | £18,000 | £18,025 | £18,750 | £18,750 | £18,800 | £20,275 | £21,000 | £21,050 | |
| Subtotal Cash from Operations | £12,750 | £13,325 | £23,250 | £23,275 | £24,250 | £24,275 | £25,000 | £25,500 | £25,800 | £27,275 | £28,500 | £28,800 | |
| 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 | £30,000 | £0 | £10,000 | £0 | £10,000 | £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 | £42,750 | £13,325 | £33,250 | £23,275 | £34,250 | £24,275 | £25,000 | £25,500 | £25,800 | £27,275 | £28,500 | £28,800 | |
| Expenditures | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | £16,600 | |
| Bill Payments | £10,160 | £4,794 | £4,850 | £6,769 | £7,512 | £8,020 | £7,904 | £7,927 | £8,854 | £9,093 | £9,009 | £9,936 | |
| Subtotal Spent on Operations | £26,760 | £21,394 | £21,450 | £23,369 | £24,112 | £24,620 | £24,504 | £24,527 | £25,454 | £25,693 | £25,609 | £26,536 | |
| 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 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | |
| 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 | £28,360 | £22,994 | £23,050 | £24,969 | £25,712 | £26,220 | £26,104 | £26,127 | £27,054 | £27,293 | £27,209 | £28,136 | |
| Net Cash Flow | £14,390 | (£9,669) | £10,200 | (£1,694) | £8,538 | (£1,945) | (£1,104) | (£627) | (£1,254) | (£18) | £1,291 | £664 | |
| Cash Balance | £84,390 | £74,721 | £84,921 | £83,226 | £91,764 | £89,819 | £88,715 | £88,088 | £86,834 | £86,816 | £88,107 | £88,771 | |
| Pro Forma Balance Sheet | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £70,000 | £84,390 | £74,721 | £84,921 | £83,226 | £91,764 | £89,819 | £88,715 | £88,088 | £86,834 | £86,816 | £88,107 | £88,771 |
| Accounts Receivable | £14,000 | £24,250 | £33,925 | £34,675 | £35,400 | £36,150 | £36,875 | £36,875 | £38,375 | £40,575 | £41,300 | £42,800 | £45,000 |
| Inventory | £8,000 | £5,700 | £3,400 | £2,640 | £2,640 | £2,750 | £2,750 | £2,750 | £2,970 | £3,080 | £3,080 | £3,300 | £3,410 |
| 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 | £97,000 | £119,340 | £117,046 | £127,236 | £126,266 | £135,664 | £134,444 | £133,340 | £134,433 | £135,489 | £136,196 | £139,207 | £142,181 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 | £36,736 |
| Accumulated Depreciation | £5,248 | £6,048 | £6,848 | £7,648 | £8,448 | £9,248 | £10,048 | £10,848 | £11,648 | £12,448 | £13,248 | £14,048 | £14,848 |
| Total Long-term Assets | £31,488 | £30,688 | £29,888 | £29,088 | £28,288 | £27,488 | £26,688 | £25,888 | £25,088 | £24,288 | £23,488 | £22,688 | £21,888 |
| Total Assets | £128,488 | £150,028 | £146,934 | £156,324 | £154,554 | £163,152 | £161,132 | £159,228 | £159,521 | £159,777 | £159,684 | £161,895 | £164,069 |
| Liabilities and Capital | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £10,000 | £4,635 | £4,626 | £6,519 | £7,245 | £7,756 | £7,641 | £7,632 | £8,551 | £8,793 | £8,678 | £9,597 | £9,839 |
| Current Borrowing | £3,000 | £2,900 | £2,800 | £2,700 | £2,600 | £2,500 | £2,400 | £2,300 | £2,200 | £2,100 | £2,000 | £1,900 | £1,800 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £13,000 | £7,535 | £7,426 | £9,219 | £9,845 | £10,256 | £10,041 | £9,932 | £10,751 | £10,893 | £10,678 | £11,497 | £11,639 |
| Long-term Liabilities | £10,000 | £38,500 | £37,000 | £45,500 | £44,000 | £52,500 | £51,000 | £49,500 | £48,000 | £46,500 | £45,000 | £43,500 | £42,000 |
| Total Liabilities | £23,000 | £46,035 | £44,426 | £54,719 | £53,845 | £62,756 | £61,041 | £59,432 | £58,751 | £57,393 | £55,678 | £54,997 | £53,639 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | £81,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 | £105,488 |
| Earnings | £24,000 | (£1,495) | (£2,980) | (£3,884) | (£4,779) | (£5,092) | (£5,397) | (£5,692) | (£4,718) | (£3,104) | (£1,482) | £1,411 | £4,942 |
| Total Capital | £105,488 | £103,994 | £102,508 | £101,604 | £100,709 | £100,396 | £100,091 | £99,796 | £100,770 | £102,384 | £104,006 | £106,899 | £110,430 |
| Total Liabilities and Capital | £128,488 | £150,028 | £146,934 | £156,324 | £154,554 | £163,152 | £161,132 | £159,228 | £159,521 | £159,777 | £159,684 | £161,895 | £164,069 |
| Net Worth | £105,488 | £103,994 | £102,508 | £101,604 | £100,709 | £100,396 | £100,091 | £99,796 | £100,770 | £102,384 | £104,006 | £106,899 | £110,430 |