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Plan Outline
Tobacco Retail Business Plan
Kiowa Smoke Shops
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 | |||||||||||||
| Cigars | 0% | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 | £15,833 |
| Cigarettes | 0% | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 | £19,166 |
| Pipes and pipe tobacco | 0% | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 | £10,840 |
| Roll-your-own products | 0% | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 | £5,416 |
| Accessories | 0% | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 | £2,916 |
| Total Sales | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | |
| Direct Cost of Sales | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Cigars | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | £10,996 | |
| Cigarettes | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | £13,311 | |
| Pipes and pipe tobacco | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | £7,528 | |
| Roll-your-own products | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | £3,761 | |
| Accessories | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | £2,025 | |
| Subtotal Direct Cost of Sales | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | |
| Personnel Plan | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Mr. and Mrs Renaldo | 0% | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Store manager | 0% | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 |
| Store manager | 0% | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 | £2,333 |
| Part-time store employee | 0% | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 |
| Part-time store employee | 0% | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 |
| Total People | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | |
| Total Payroll | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | |
| 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 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | |
| Direct Cost of Sales | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | |
| Other Costs of Goods | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | £37,622 | |
| Gross Margin | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | £16,549 | |
| Gross Margin % | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | 30.55% | |
| Expenses | |||||||||||||
| Payroll | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | |
| Sales and Marketing and Other Expenses | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Utilities | £110 | £110 | £110 | £110 | £110 | £110 | £110 | £110 | £110 | £110 | £110 | £110 | |
| Insurance | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Payroll Taxes | 15% | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 | £1,630 |
| Other | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Total Operating Expenses | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | £14,707 | |
| Profit Before Interest and Taxes | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | |
| EBITDA | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | £1,843 | |
| Interest Expense | £462 | £462 | £461 | £460 | £459 | £458 | £457 | £457 | £456 | £455 | £454 | £453 | |
| Taxes Incurred | £414 | £414 | £415 | £415 | £415 | £415 | £416 | £416 | £416 | £416 | £417 | £417 | |
| Net Profit | £966 | £967 | £967 | £968 | £969 | £969 | £970 | £970 | £971 | £971 | £972 | £973 | |
| Net Profit/Sales | 1.78% | 1.78% | 1.79% | 1.79% | 1.79% | 1.79% | 1.79% | 1.79% | 1.79% | 1.79% | 1.79% | 1.80% | |
| Pro Forma Cash Flow | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | |
| Subtotal Cash from Operations | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | |
| 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 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | £54,171 | |
| Expenditures | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | £10,867 | |
| Bill Payments | £44,287 | £8,526 | £42,338 | £42,337 | £42,336 | £42,336 | £42,335 | £42,335 | £42,334 | £42,333 | £42,333 | £42,332 | |
| Subtotal Spent on Operations | £55,154 | £19,393 | £53,204 | £53,204 | £53,203 | £53,202 | £53,202 | £53,201 | £53,201 | £53,200 | £53,200 | £53,199 | |
| 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 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £15,000 | £15,000 | |
| Purchase Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £15,000 | £0 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £55,254 | £19,493 | £53,304 | £53,304 | £53,303 | £53,302 | £53,302 | £53,301 | £53,301 | £53,300 | £83,300 | £68,299 | |
| Net Cash Flow | (£1,083) | £34,678 | £867 | £867 | £868 | £869 | £869 | £870 | £870 | £871 | (£29,129) | (£14,128) | |
| Cash Balance | £42,599 | £77,277 | £78,144 | £79,011 | £79,879 | £80,748 | £81,617 | £82,487 | £83,357 | £84,228 | £55,099 | £40,971 | |
| Pro Forma Balance Sheet | |||||||||||||
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £43,682 | £42,599 | £77,277 | £78,144 | £79,011 | £79,879 | £80,748 | £81,617 | £82,487 | £83,357 | £84,228 | £55,099 | £40,971 |
| Inventory | £76,362 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 | £41,384 |
| Other Current Assets | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £11,558 | £26,558 | £41,558 |
| Total Current Assets | £131,602 | £95,541 | £130,219 | £131,086 | £131,953 | £132,821 | £133,690 | £134,559 | £135,429 | £136,299 | £137,170 | £123,041 | £123,913 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £56,820 | £71,820 | £71,820 |
| Accumulated Depreciation | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Total Long-term Assets | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £44,820 | £59,820 | £59,820 |
| Total Assets | £176,422 | £140,361 | £175,039 | £175,906 | £176,773 | £177,641 | £178,510 | £179,379 | £180,249 | £181,119 | £181,990 | £182,861 | £183,733 |
| Liabilities and Capital | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £44,042 | £7,115 | £40,926 | £40,926 | £40,925 | £40,925 | £40,924 | £40,924 | £40,923 | £40,922 | £40,922 | £40,921 | £40,921 |
| Current Borrowing | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 | £24,820 |
| Other Current Liabilities | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 | £5,600 |
| Subtotal Current Liabilities | £74,462 | £37,535 | £71,346 | £71,346 | £71,345 | £71,345 | £71,344 | £71,344 | £71,343 | £71,342 | £71,342 | £71,341 | £71,341 |
| Long-term Liabilities | £30,761 | £30,661 | £30,561 | £30,461 | £30,361 | £30,261 | £30,161 | £30,061 | £29,961 | £29,861 | £29,761 | £29,661 | £29,561 |
| Total Liabilities | £105,223 | £68,196 | £101,907 | £101,807 | £101,706 | £101,606 | £101,505 | £101,404 | £101,304 | £101,203 | £101,103 | £101,002 | £100,902 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | (£8,801) | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 | £71,199 |
| Earnings | £80,000 | £966 | £1,933 | £2,900 | £3,868 | £4,837 | £5,806 | £6,775 | £7,746 | £8,717 | £9,688 | £10,660 | £11,633 |
| Total Capital | £71,199 | £72,165 | £73,132 | £74,099 | £75,067 | £76,036 | £77,005 | £77,975 | £78,945 | £79,916 | £80,887 | £81,859 | £82,832 |
| Total Liabilities and Capital | £176,422 | £140,361 | £175,039 | £175,906 | £176,773 | £177,641 | £178,510 | £179,379 | £180,249 | £181,119 | £181,990 | £182,861 | £183,733 |
| Net Worth | £71,199 | £72,165 | £73,132 | £74,099 | £75,067 | £76,036 | £77,005 | £77,975 | £78,945 | £79,916 | £80,887 | £81,859 | £82,832 |