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Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Unit Sales
Product X 0% 500 1,600 1,100 900 2,500 1,800 1,500 900 1,100 1,400 1,300 500
Product Y 0% 325 365 325 295 315 285 285 235 145 145 145 111
Product Z 0% 110 110 110 110 110 110 110 110 110 110 110 110
Old Version Returns 0% 0 0 0 0 0 0 0 -450 -300 -150 0 0
OEM & Customization 0% 3 0 0 0 0 3 0 0 0 3 0 0
Other 0% 1 1 1 1 1 1 1 1 1 1 1 1
Total Unit Sales 939 2,076 1,536 1,306 2,926 2,199 1,896 796 1,056 1,509 1,556 722
Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00
Product Y £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00
Product Z £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00
Old Version Returns £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00
OEM & Customization £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00
Other £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00
Sales
Product X £17,500 £56,000 £38,500 £31,500 £87,500 £63,000 £52,500 £31,500 £38,500 £49,000 £45,500 £17,500
Product Y £14,625 £16,425 £14,625 £13,275 £14,175 £12,825 £12,825 £10,575 £6,525 £6,525 £6,525 £4,995
Product Z £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750
Old Version Returns £0 £0 £0 £0 £0 £0 £0 (£42,750) (£28,500) (£14,250) £0 £0
OEM & Customization £3,000 £0 £0 £0 £0 £3,000 £0 £0 £0 £3,000 £0 £0
Other £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Total Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X 0.00% £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82
Product Y 0.00% £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39
Product Z 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
Old Version Returns 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
OEM & Customization 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
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
Product X £3,910 £12,512 £8,602 £7,038 £19,550 £14,076 £11,730 £7,038 £8,602 £10,948 £10,166 £3,910
Product Y £2,727 £3,062 £2,727 £2,475 £2,643 £2,391 £2,391 £1,972 £1,217 £1,217 £1,217 £931
Product Z £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Old Version Returns £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
OEM & Customization £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 Direct Cost of Sales £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production Personnel
Technical Support Manager £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Technical Support Staff £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 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Sales and Marketing Personnel
Marketing Manager £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 £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
General and Administrative Personnel
President £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Office Manager £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
Other Personnel
Development £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Cost of Sales £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Production Payroll £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Freight £1,201 £2,056 £1,651 £1,479 £2,694 £2,146 £1,921 £1,434 £1,516 £1,741 £1,666 £1,041
Royalties 10% £7,238 £10,968 £9,038 £8,203 £13,893 £11,608 £10,258 £3,658 £5,378 £8,153 £8,928 £5,975
Total Cost of Sales £17,851 £31,373 £24,793 £21,970 £41,555 £32,996 £29,075 £16,877 £19,488 £24,834 £24,752 £14,632
Gross Margin £54,524 £78,302 £65,582 £60,055 £97,370 £83,079 £73,500 £19,698 £34,287 £56,691 £64,523 £45,113
Gross Margin % 75.34% 71.39% 72.57% 73.22% 70.09% 71.57% 71.65% 53.86% 63.76% 69.54% 72.27% 75.51%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing 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
Advertising/Promotion £10,000 £20,000 £20,000 £20,000 £30,000 £20,000 £20,000 £10,000 £10,000 £20,000 £20,000 £10,000
Sales Commissions 6% £4,343 £6,581 £5,423 £4,922 £8,336 £6,965 £6,155 £2,195 £3,227 £4,892 £5,357 £3,585
Graphics and Collaterals £1,000 £1,000 £30,000 £2,000 £0 £0 £0 £500 £0 £0 £500 £0
Printing £2,200 £500 £500 £18,000 £5,000 £0 £0 £500 £500 £500 £500 £500
Public Relations £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Research £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £2,000
Tollfree Telephone £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Trade Shows and Events £2,000 £0 £0 £0 £2,000 £0 £0 £0 £0 £2,000 £0 £0
Meals £650 £250 £250 £250 £750 £450 £250 £250 £250 £250 £450 £250
Travel £2,000 £400 £400 £400 £2,000 £1,000 £500 £500 £1,700 £1,700 £500 £1,700
Other Sales and Marketing Expenses £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 £28,893 £35,431 £63,273 £52,272 £54,786 £35,115 £33,605 £20,645 £22,377 £36,042 £34,007 £24,735
Sales and Marketing % 39.92% 32.31% 70.01% 63.73% 39.44% 30.25% 32.76% 56.45% 41.61% 44.21% 38.09% 41.40%
General and Administrative Expenses
General and Administrative Payroll £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
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 £1,000
Online Services £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Contributions £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25
Dues and Subscriptions £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Maintenance and Repairs £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150
Office Supplies £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Postage £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Professional Fees £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Telephone £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Rent £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900
Utilities £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Insurance £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Payroll Taxes 10% £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 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £12,225
General and Administrative % 15.51% 10.23% 12.42% 13.68% 8.08% 9.67% 10.94% 30.69% 20.87% 13.77% 12.57% 20.46%
Other Expenses:
Other Payroll £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Product Development £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Total Other Expenses £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625
Other % 3.63% 2.39% 2.90% 3.20% 1.89% 2.26% 2.56% 7.18% 4.88% 3.22% 2.94% 4.39%
Total Operating Expenses £42,743 £49,281 £77,123 £66,122 £68,636 £48,965 £47,455 £34,495 £36,227 £49,892 £47,857 £39,585
Profit Before Interest and Taxes £11,781 £29,021 (£11,541) (£6,067) £28,734 £34,114 £26,045 (£14,797) (£1,940) £6,799 £16,666 £5,528
EBITDA £11,781 £29,021 (£11,541) (£6,067) £28,734 £34,114 £26,045 (£14,797) (£1,940) £6,799 £16,666 £6,528
Interest Expense £186 £186 £186 £186 £186 £353 £353 £19 £19 £19 £19 £19
Taxes Incurred £3,479 £8,650 (£3,518) (£1,876) £8,564 £10,128 £7,708 (£4,445) (£588) £2,034 £4,994 £1,652
Net Profit £8,117 £20,184 (£8,209) (£4,377) £19,984 £23,633 £17,984 (£10,371) (£1,371) £4,746 £11,653 £3,856
Net Profit/Sales 11.21% 18.40% -9.08% -5.34% 14.38% 20.36% 17.53% -28.36% -2.55% 5.82% 13.05% 6.45%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £28,950 £43,870 £36,150 £32,810 £55,570 £46,430 £41,030 £14,630 £21,510 £32,610 £35,710 £23,898
Cash from Receivables £62,028 £63,476 £44,171 £65,419 £54,058 £50,353 £82,898 £69,375 £60,225 £22,289 £32,820 £49,070
Subtotal Cash from Operations £90,978 £107,346 £80,321 £98,229 £109,628 £96,783 £123,928 £84,005 £81,735 £54,899 £68,530 £72,968
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 £20,000 £0 £0 £0 £0 £0 £0
New Other Liabilities (interest-free) £2,132 £6,313 £0 £0 £6,146 £0 £5,546 £0 £0 £866 £3,327 £636
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 £93,110 £113,659 £80,321 £98,229 £115,774 £116,783 £129,474 £84,005 £81,735 £55,765 £71,857 £73,604
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800
Bill Payments £37,918 £41,722 £68,146 £76,797 £69,221 £114,531 £69,206 £63,854 £25,014 £40,014 £62,473 £59,071
Subtotal Spent on Operations £54,718 £58,522 £84,946 £93,597 £86,021 £131,331 £86,006 £80,654 £41,814 £56,814 £79,273 £75,871
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 £40,000 £0 £0 £0 £0
Other Liabilities Principal Repayment £0 £0 £20,000 £0 £0 £0 £0 £4,453 £10,000 £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 £54,718 £58,522 £104,946 £93,597 £86,021 £131,331 £86,006 £125,107 £51,814 £56,814 £79,273 £75,871
Net Cash Flow £38,392 £55,136 (£24,625) £4,632 £29,753 (£14,548) £43,468 (£41,102) £29,921 (£1,049) (£7,416) (£2,267)
Cash Balance £39,017 £94,154 £69,529 £74,161 £103,914 £89,366 £132,834 £91,732 £121,653 £120,605 £113,189 £110,921
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £625 £39,017 £94,154 £69,529 £74,161 £103,914 £89,366 £132,834 £91,732 £121,653 £120,605 £113,189 £110,921
Accounts Receivable £124,056 £105,453 £107,783 £117,837 £101,633 £130,930 £150,222 £128,869 £81,439 £53,479 £80,105 £100,850 £87,627
Inventory £28,623 £21,986 £17,132 £12,462 £10,464 £24,412 £18,114 £15,533 £9,911 £10,800 £13,381 £12,521 £7,680
Other Current Assets £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431
Total Current Assets £153,735 £166,888 £219,499 £200,258 £186,689 £259,687 £258,133 £277,667 £183,512 £186,363 £214,521 £226,990 £206,658
Long-term Assets
Long-term Assets £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577
Accumulated Depreciation £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £25,247
Total Long-term Assets £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £10,330
Total Assets £165,065 £178,218 £230,829 £211,588 £198,019 £271,017 £269,463 £288,997 £194,842 £197,693 £225,851 £238,320 £216,988
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £36,557 £39,461 £65,575 £74,543 £65,351 £112,220 £67,033 £63,036 £23,706 £37,928 £60,474 £57,963 £32,140
Current Borrowing £22,336 £22,336 £22,336 £22,336 £22,336 £22,336 £42,336 £42,336 £2,336 £2,336 £2,336 £2,336 £2,336
Other Current Liabilities £25,526 £27,658 £33,971 £13,971 £13,971 £20,117 £20,117 £25,663 £21,210 £11,210 £12,076 £15,403 £16,039
Subtotal Current Liabilities £84,419 £89,455 £121,882 £110,850 £101,658 £154,673 £129,486 £131,035 £47,252 £51,474 £74,886 £75,702 £50,515
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £84,419 £89,455 £121,882 £110,850 £101,658 £154,673 £129,486 £131,035 £47,252 £51,474 £74,886 £75,702 £50,515
Paid-in Capital £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960
Retained Earnings £36,668 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686
Earnings (£32,982) £8,117 £28,301 £20,092 £15,715 £35,698 £59,331 £77,315 £66,944 £65,573 £70,319 £81,972 £85,828
Total Capital £80,646 £88,763 £108,947 £100,738 £96,361 £116,344 £139,977 £157,961 £147,590 £146,219 £150,965 £162,618 £166,474
Total Liabilities and Capital £165,065 £178,218 £230,829 £211,588 £198,019 £271,017 £269,463 £288,997 £194,842 £197,693 £225,851 £238,320 £216,988
Net Worth £80,646 £88,763 £108,947 £100,738 £96,361 £116,344 £139,977 £157,961 £147,590 £146,219 £150,965 £162,618 £166,474
previous
next
Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Unit Sales
Product X 0% 500 1,600 1,100 900 2,500 1,800 1,500 900 1,100 1,400 1,300 500
Product Y 0% 325 365 325 295 315 285 285 235 145 145 145 111
Product Z 0% 110 110 110 110 110 110 110 110 110 110 110 110
Old Version Returns 0% 0 0 0 0 0 0 0 -450 -300 -150 0 0
OEM & Customization 0% 3 0 0 0 0 3 0 0 0 3 0 0
Other 0% 1 1 1 1 1 1 1 1 1 1 1 1
Total Unit Sales 939 2,076 1,536 1,306 2,926 2,199 1,896 796 1,056 1,509 1,556 722
Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00
Product Y £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00
Product Z £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00
Old Version Returns £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00
OEM & Customization £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00
Other £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00
Sales
Product X £17,500 £56,000 £38,500 £31,500 £87,500 £63,000 £52,500 £31,500 £38,500 £49,000 £45,500 £17,500
Product Y £14,625 £16,425 £14,625 £13,275 £14,175 £12,825 £12,825 £10,575 £6,525 £6,525 £6,525 £4,995
Product Z £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750
Old Version Returns £0 £0 £0 £0 £0 £0 £0 (£42,750) (£28,500) (£14,250) £0 £0
OEM & Customization £3,000 £0 £0 £0 £0 £3,000 £0 £0 £0 £3,000 £0 £0
Other £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Total Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X 0.00% £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82
Product Y 0.00% £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39
Product Z 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
Old Version Returns 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
OEM & Customization 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
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
Product X £3,910 £12,512 £8,602 £7,038 £19,550 £14,076 £11,730 £7,038 £8,602 £10,948 £10,166 £3,910
Product Y £2,727 £3,062 £2,727 £2,475 £2,643 £2,391 £2,391 £1,972 £1,217 £1,217 £1,217 £931
Product Z £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Old Version Returns £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
OEM & Customization £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 Direct Cost of Sales £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production Personnel
Technical Support Manager £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Technical Support Staff £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 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Sales and Marketing Personnel
Marketing Manager £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 £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
General and Administrative Personnel
President £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Office Manager £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
Other Personnel
Development £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Cost of Sales £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Production Payroll £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775 £2,775
Freight £1,201 £2,056 £1,651 £1,479 £2,694 £2,146 £1,921 £1,434 £1,516 £1,741 £1,666 £1,041
Royalties 10% £7,238 £10,968 £9,038 £8,203 £13,893 £11,608 £10,258 £3,658 £5,378 £8,153 £8,928 £5,975
Total Cost of Sales £17,851 £31,373 £24,793 £21,970 £41,555 £32,996 £29,075 £16,877 £19,488 £24,834 £24,752 £14,632
Gross Margin £54,524 £78,302 £65,582 £60,055 £97,370 £83,079 £73,500 £19,698 £34,287 £56,691 £64,523 £45,113
Gross Margin % 75.34% 71.39% 72.57% 73.22% 70.09% 71.57% 71.65% 53.86% 63.76% 69.54% 72.27% 75.51%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing 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
Advertising/Promotion £10,000 £20,000 £20,000 £20,000 £30,000 £20,000 £20,000 £10,000 £10,000 £20,000 £20,000 £10,000
Sales Commissions 6% £4,343 £6,581 £5,423 £4,922 £8,336 £6,965 £6,155 £2,195 £3,227 £4,892 £5,357 £3,585
Graphics and Collaterals £1,000 £1,000 £30,000 £2,000 £0 £0 £0 £500 £0 £0 £500 £0
Printing £2,200 £500 £500 £18,000 £5,000 £0 £0 £500 £500 £500 £500 £500
Public Relations £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Research £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £2,000
Tollfree Telephone £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Trade Shows and Events £2,000 £0 £0 £0 £2,000 £0 £0 £0 £0 £2,000 £0 £0
Meals £650 £250 £250 £250 £750 £450 £250 £250 £250 £250 £450 £250
Travel £2,000 £400 £400 £400 £2,000 £1,000 £500 £500 £1,700 £1,700 £500 £1,700
Other Sales and Marketing Expenses £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 £28,893 £35,431 £63,273 £52,272 £54,786 £35,115 £33,605 £20,645 £22,377 £36,042 £34,007 £24,735
Sales and Marketing % 39.92% 32.31% 70.01% 63.73% 39.44% 30.25% 32.76% 56.45% 41.61% 44.21% 38.09% 41.40%
General and Administrative Expenses
General and Administrative Payroll £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
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 £1,000
Online Services £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Contributions £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25
Dues and Subscriptions £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Maintenance and Repairs £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150
Office Supplies £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Postage £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Professional Fees £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Telephone £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Rent £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900
Utilities £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Insurance £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Payroll Taxes 10% £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 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £11,225 £12,225
General and Administrative % 15.51% 10.23% 12.42% 13.68% 8.08% 9.67% 10.94% 30.69% 20.87% 13.77% 12.57% 20.46%
Other Expenses:
Other Payroll £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Product Development £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Total Other Expenses £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625
Other % 3.63% 2.39% 2.90% 3.20% 1.89% 2.26% 2.56% 7.18% 4.88% 3.22% 2.94% 4.39%
Total Operating Expenses £42,743 £49,281 £77,123 £66,122 £68,636 £48,965 £47,455 £34,495 £36,227 £49,892 £47,857 £39,585
Profit Before Interest and Taxes £11,781 £29,021 (£11,541) (£6,067) £28,734 £34,114 £26,045 (£14,797) (£1,940) £6,799 £16,666 £5,528
EBITDA £11,781 £29,021 (£11,541) (£6,067) £28,734 £34,114 £26,045 (£14,797) (£1,940) £6,799 £16,666 £6,528
Interest Expense £186 £186 £186 £186 £186 £353 £353 £19 £19 £19 £19 £19
Taxes Incurred £3,479 £8,650 (£3,518) (£1,876) £8,564 £10,128 £7,708 (£4,445) (£588) £2,034 £4,994 £1,652
Net Profit £8,117 £20,184 (£8,209) (£4,377) £19,984 £23,633 £17,984 (£10,371) (£1,371) £4,746 £11,653 £3,856
Net Profit/Sales 11.21% 18.40% -9.08% -5.34% 14.38% 20.36% 17.53% -28.36% -2.55% 5.82% 13.05% 6.45%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £28,950 £43,870 £36,150 £32,810 £55,570 £46,430 £41,030 £14,630 £21,510 £32,610 £35,710 £23,898
Cash from Receivables £62,028 £63,476 £44,171 £65,419 £54,058 £50,353 £82,898 £69,375 £60,225 £22,289 £32,820 £49,070
Subtotal Cash from Operations £90,978 £107,346 £80,321 £98,229 £109,628 £96,783 £123,928 £84,005 £81,735 £54,899 £68,530 £72,968
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 £20,000 £0 £0 £0 £0 £0 £0
New Other Liabilities (interest-free) £2,132 £6,313 £0 £0 £6,146 £0 £5,546 £0 £0 £866 £3,327 £636
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 £93,110 £113,659 £80,321 £98,229 £115,774 £116,783 £129,474 £84,005 £81,735 £55,765 £71,857 £73,604
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800 £16,800
Bill Payments £37,918 £41,722 £68,146 £76,797 £69,221 £114,531 £69,206 £63,854 £25,014 £40,014 £62,473 £59,071
Subtotal Spent on Operations £54,718 £58,522 £84,946 £93,597 £86,021 £131,331 £86,006 £80,654 £41,814 £56,814 £79,273 £75,871
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 £40,000 £0 £0 £0 £0
Other Liabilities Principal Repayment £0 £0 £20,000 £0 £0 £0 £0 £4,453 £10,000 £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 £54,718 £58,522 £104,946 £93,597 £86,021 £131,331 £86,006 £125,107 £51,814 £56,814 £79,273 £75,871
Net Cash Flow £38,392 £55,136 (£24,625) £4,632 £29,753 (£14,548) £43,468 (£41,102) £29,921 (£1,049) (£7,416) (£2,267)
Cash Balance £39,017 £94,154 £69,529 £74,161 £103,914 £89,366 £132,834 £91,732 £121,653 £120,605 £113,189 £110,921
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £625 £39,017 £94,154 £69,529 £74,161 £103,914 £89,366 £132,834 £91,732 £121,653 £120,605 £113,189 £110,921
Accounts Receivable £124,056 £105,453 £107,783 £117,837 £101,633 £130,930 £150,222 £128,869 £81,439 £53,479 £80,105 £100,850 £87,627
Inventory £28,623 £21,986 £17,132 £12,462 £10,464 £24,412 £18,114 £15,533 £9,911 £10,800 £13,381 £12,521 £7,680
Other Current Assets £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431
Total Current Assets £153,735 £166,888 £219,499 £200,258 £186,689 £259,687 £258,133 £277,667 £183,512 £186,363 £214,521 £226,990 £206,658
Long-term Assets
Long-term Assets £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577
Accumulated Depreciation £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £25,247
Total Long-term Assets £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £10,330
Total Assets £165,065 £178,218 £230,829 £211,588 £198,019 £271,017 £269,463 £288,997 £194,842 £197,693 £225,851 £238,320 £216,988
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £36,557 £39,461 £65,575 £74,543 £65,351 £112,220 £67,033 £63,036 £23,706 £37,928 £60,474 £57,963 £32,140
Current Borrowing £22,336 £22,336 £22,336 £22,336 £22,336 £22,336 £42,336 £42,336 £2,336 £2,336 £2,336 £2,336 £2,336
Other Current Liabilities £25,526 £27,658 £33,971 £13,971 £13,971 £20,117 £20,117 £25,663 £21,210 £11,210 £12,076 £15,403 £16,039
Subtotal Current Liabilities £84,419 £89,455 £121,882 £110,850 £101,658 £154,673 £129,486 £131,035 £47,252 £51,474 £74,886 £75,702 £50,515
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £84,419 £89,455 £121,882 £110,850 £101,658 £154,673 £129,486 £131,035 £47,252 £51,474 £74,886 £75,702 £50,515
Paid-in Capital £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960
Retained Earnings £36,668 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686
Earnings (£32,982) £8,117 £28,301 £20,092 £15,715 £35,698 £59,331 £77,315 £66,944 £65,573 £70,319 £81,972 £85,828
Total Capital £80,646 £88,763 £108,947 £100,738 £96,361 £116,344 £139,977 £157,961 £147,590 £146,219 £150,965 £162,618 £166,474
Total Liabilities and Capital £165,065 £178,218 £230,829 £211,588 £198,019 £271,017 £269,463 £288,997 £194,842 £197,693 £225,851 £238,320 £216,988
Net Worth £80,646 £88,763 £108,947 £100,738 £96,361 £116,344 £139,977 £157,961 £147,590 £146,219 £150,965 £162,618 £166,474