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Vending Services Business Plan

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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
Unit Sales
OJ Machines 0% 4 4 6 6 8 8 8 10 10 10 15 15
Sandwich Express 0% 4 4 6 6 8 8 8 10 10 10 15 15
Multi-line Machines 0% 10 10 15 15 20 20 20 25 25 25 30 30
Toasters 0% 5 5 8 8 10 10 10 12 12 12 15 15
Espresso Makers 0% 5 5 8 8 10 10 10 12 12 12 15 15
Juice Squeezer 0% 5 5 8 8 10 10 10 12 12 12 15 15
Total Unit Sales 33 33 51 51 66 66 66 81 81 81 105 105
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
OJ Machines £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00
Sandwich Express £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00
Multi-line Machines £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
Toasters £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00
Espresso Makers £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00
Juice Squeezer £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00
Sales
OJ Machines £26,000 £26,000 £39,000 £39,000 £52,000 £52,000 £52,000 £65,000 £65,000 £65,000 £97,500 £97,500
Sandwich Express £38,000 £38,000 £57,000 £57,000 £76,000 £76,000 £76,000 £95,000 £95,000 £95,000 £142,500 £142,500
Multi-line Machines £10,000 £10,000 £15,000 £15,000 £20,000 £20,000 £20,000 £25,000 £25,000 £25,000 £30,000 £30,000
Toasters £16,375 £16,375 £26,200 £26,200 £32,750 £32,750 £32,750 £39,300 £39,300 £39,300 £49,125 £49,125
Espresso Makers £1,250 £1,250 £2,000 £2,000 £2,500 £2,500 £2,500 £3,000 £3,000 £3,000 £3,750 £3,750
Juice Squeezer £21,000 £21,000 £33,600 £33,600 £42,000 £42,000 £42,000 £50,400 £50,400 £50,400 £63,000 £63,000
Total Sales £112,625 £112,625 £172,800 £172,800 £225,250 £225,250 £225,250 £277,700 £277,700 £277,700 £385,875 £385,875
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
OJ Machines 0.00% £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00
Sandwich Express 0.00% £7,000.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00
Multi-line Machines 0.00% £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00
Toasters 0.00% £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00
Espresso Makers 0.00% £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00
Juice Squeezer 0.00% £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00
Direct Cost of Sales
OJ Machines £18,800 £18,800 £28,200 £28,200 £37,600 £37,600 £37,600 £47,000 £47,000 £47,000 £70,500 £70,500
Sandwich Express £28,000 £25,200 £37,800 £37,800 £50,400 £50,400 £50,400 £63,000 £63,000 £63,000 £94,500 £94,500
Multi-line Machines £5,000 £5,000 £7,500 £7,500 £10,000 £10,000 £10,000 £12,500 £12,500 £12,500 £15,000 £15,000
Toasters £8,250 £8,250 £13,200 £13,200 £16,500 £16,500 £16,500 £19,800 £19,800 £19,800 £24,750 £24,750
Espresso Makers £800 £800 £1,280 £1,280 £1,600 £1,600 £1,600 £1,920 £1,920 £1,920 £2,400 £2,400
Juice Squeezer £4,800 £4,800 £7,680 £7,680 £9,600 £9,600 £9,600 £11,520 £11,520 £11,520 £14,400 £14,400
Subtotal Direct Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
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
Javier Palmera 0% £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600
Charles Mulligan 0% £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600
Technician 0% £0 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
M&O 0% £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180
Future Staff 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 3 4 4 4 4 4 4 4 4 4 4 4
Total Payroll £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
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 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50%
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 £112,625 £112,625 £172,800 £172,800 £225,250 £225,250 £225,250 £277,700 £277,700 £277,700 £385,875 £385,875
Direct Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
Gross Margin £46,975 £49,775 £77,140 £77,140 £99,550 £99,550 £99,550 £121,960 £121,960 £121,960 £164,325 £164,325
Gross Margin % 41.71% 44.20% 44.64% 44.64% 44.20% 44.20% 44.20% 43.92% 43.92% 43.92% 42.59% 42.59%
Expenses
Payroll £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
Sales and Marketing and Other Expenses £7,250 £2,000 £2,500 £4,150 £3,650 £3,900 £7,150 £3,650 £3,900 £3,650 £3,650 £6,150
Depreciation £1,582 £1,582 £1,582 £2,166 £2,166 £2,166 £2,166 £2,166 £2,582 £2,582 £2,582 £2,582
Repairs & Maintanence £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Commissions £3,942 £3,942 £6,048 £6,048 £7,884 £7,884 £7,884 £9,720 £9,720 £9,720 £13,506 £13,506
Loan Repayments £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428
Raw Materials £480 £583 £583 £608 £608 £608 £608 £608 £656 £787 £787 £820
Freight £2,626 £2,514 £3,826 £3,826 £5,028 £5,028 £5,028 £6,230 £6,230 £6,230 £8,862 £8,862
Office Supplies £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Postage £85 £85 £85 £85 £85 £85 £85 £85 £85 £85 £85 £85
Telephone £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Utilities £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Insurance £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Rent £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331
Payroll Taxes 10% £1,138 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £34,242 £30,633 £34,552 £36,810 £39,348 £39,598 £42,848 £42,385 £43,099 £42,980 £49,399 £51,932
Profit Before Interest and Taxes £12,733 £19,142 £42,588 £40,330 £60,202 £59,952 £56,702 £79,575 £78,861 £78,980 £114,926 £112,393
EBITDA £14,315 £20,724 £44,171 £42,496 £62,368 £62,118 £58,868 £81,741 £81,443 £81,562 £117,508 £114,975
Interest Expense £1,190 £1,183 £1,198 £1,214 £1,229 £1,245 £1,261 £1,276 £1,292 £1,307 £1,323 £1,339
Taxes Incurred £3,463 £4,490 £10,348 £9,779 £14,743 £14,677 £13,860 £19,575 £19,392 £19,418 £28,401 £27,764
Net Profit £8,080 £13,469 £31,043 £29,337 £44,230 £44,030 £41,581 £58,724 £58,177 £58,254 £85,203 £83,291
Net Profit/Sales 7.17% 11.96% 17.96% 16.98% 19.64% 19.55% 18.46% 21.15% 20.95% 20.98% 22.08% 21.58%
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 £56,313 £56,313 £86,400 £86,400 £112,625 £112,625 £112,625 £138,850 £138,850 £138,850 £192,938 £192,938
Cash from Receivables £0 £1,877 £56,313 £57,315 £86,400 £87,274 £112,625 £112,625 £113,499 £138,850 £138,850 £140,653
Subtotal Cash from Operations £56,313 £58,190 £142,713 £143,715 £199,025 £199,899 £225,250 £251,475 £252,349 £277,700 £331,788 £333,590
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 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428
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 £125,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £56,313 £183,190 £145,141 £146,143 £201,453 £202,327 £227,678 £253,903 £254,777 £280,128 £334,216 £336,018
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 £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
Bill Payments £6,710 £124,801 £84,339 £162,220 £130,771 £197,924 £166,255 £170,901 £235,877 £204,059 £209,104 £355,252
Subtotal Spent on Operations £18,090 £137,681 £97,219 £175,100 £143,651 £210,804 £179,135 £183,781 £248,757 £216,939 £221,984 £368,132
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 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £0 £0 £0 £35,000 £0 £0 £0 £0 £25,000 £0 £0 £0
Dividends £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Spent £18,890 £138,481 £98,019 £210,900 £144,451 £211,604 £179,935 £184,581 £274,557 £217,739 £222,784 £368,932
Net Cash Flow £37,423 £44,709 £47,121 (£64,757) £57,002 (£9,276) £47,743 £69,322 (£19,780) £62,389 £111,431 (£32,914)
Cash Balance £62,423 £107,132 £154,253 £89,496 £146,499 £137,222 £184,965 £254,287 £234,507 £296,897 £408,328 £375,414
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 £25,000 £62,423 £107,132 £154,253 £89,496 £146,499 £137,222 £184,965 £254,287 £234,507 £296,897 £408,328 £375,414
Accounts Receivable £0 £56,313 £110,748 £140,835 £169,920 £196,145 £221,496 £221,496 £247,721 £273,072 £273,072 £327,159 £379,444
Inventory £37,508 £72,215 £69,135 £105,226 £105,226 £138,270 £138,270 £138,270 £171,314 £171,314 £171,314 £243,705 £243,705
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £62,508 £190,950 £287,015 £400,315 £364,642 £480,914 £496,988 £544,731 £673,322 £678,893 £741,282 £979,192 £998,563
Long-term Assets
Long-term Assets £0 £0 £0 £0 £35,000 £35,000 £35,000 £35,000 £35,000 £60,000 £60,000 £60,000 £60,000
Accumulated Depreciation £0 £1,582 £3,165 £4,747 £6,913 £9,079 £11,245 £13,411 £15,577 £18,159 £20,741 £23,323 £25,905
Total Long-term Assets £0 (£1,582) (£3,165) (£4,747) £28,087 £25,921 £23,755 £21,589 £19,423 £41,841 £39,259 £36,677 £34,095
Total Assets £62,508 £189,368 £283,850 £395,568 £392,729 £506,835 £520,743 £566,320 £692,745 £720,734 £780,541 £1,015,869 £1,032,658
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 £2,500 £122,080 £78,893 £157,940 £124,137 £192,384 £160,634 £163,002 £229,075 £197,259 £197,184 £345,681 £277,551
Current Borrowing £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £2,500 £122,080 £78,893 £157,940 £124,137 £192,384 £160,634 £163,002 £229,075 £197,259 £197,184 £345,681 £277,551
Long-term Liabilities £125,000 £124,200 £123,400 £125,028 £126,656 £128,284 £129,912 £131,540 £133,168 £134,796 £136,424 £138,052 £139,680
Total Liabilities £127,500 £246,280 £202,293 £282,968 £250,793 £320,668 £290,546 £294,542 £362,243 £332,055 £333,608 £483,733 £417,231
Paid-in Capital £29,500 £29,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500
Retained Earnings (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492)
Earnings £0 £8,080 £21,549 £52,592 £81,929 £126,158 £170,189 £211,770 £270,494 £328,671 £386,925 £472,128 £555,419
Total Capital (£64,992) (£56,912) £81,557 £112,600 £141,937 £186,166 £230,197 £271,778 £330,502 £388,679 £446,933 £532,136 £615,427
Total Liabilities and Capital £62,508 £189,368 £283,850 £395,568 £392,729 £506,835 £520,743 £566,320 £692,745 £720,734 £780,541 £1,015,869 £1,032,658
Net Worth (£64,992) (£56,912) £81,557 £112,600 £141,937 £186,166 £230,197 £271,778 £330,502 £388,679 £446,933 £532,136 £615,427
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
OJ Machines 0% 4 4 6 6 8 8 8 10 10 10 15 15
Sandwich Express 0% 4 4 6 6 8 8 8 10 10 10 15 15
Multi-line Machines 0% 10 10 15 15 20 20 20 25 25 25 30 30
Toasters 0% 5 5 8 8 10 10 10 12 12 12 15 15
Espresso Makers 0% 5 5 8 8 10 10 10 12 12 12 15 15
Juice Squeezer 0% 5 5 8 8 10 10 10 12 12 12 15 15
Total Unit Sales 33 33 51 51 66 66 66 81 81 81 105 105
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
OJ Machines £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00 £6,500.00
Sandwich Express £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00 £9,500.00
Multi-line Machines £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
Toasters £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00 £3,275.00
Espresso Makers £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00 £250.00
Juice Squeezer £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00 £4,200.00
Sales
OJ Machines £26,000 £26,000 £39,000 £39,000 £52,000 £52,000 £52,000 £65,000 £65,000 £65,000 £97,500 £97,500
Sandwich Express £38,000 £38,000 £57,000 £57,000 £76,000 £76,000 £76,000 £95,000 £95,000 £95,000 £142,500 £142,500
Multi-line Machines £10,000 £10,000 £15,000 £15,000 £20,000 £20,000 £20,000 £25,000 £25,000 £25,000 £30,000 £30,000
Toasters £16,375 £16,375 £26,200 £26,200 £32,750 £32,750 £32,750 £39,300 £39,300 £39,300 £49,125 £49,125
Espresso Makers £1,250 £1,250 £2,000 £2,000 £2,500 £2,500 £2,500 £3,000 £3,000 £3,000 £3,750 £3,750
Juice Squeezer £21,000 £21,000 £33,600 £33,600 £42,000 £42,000 £42,000 £50,400 £50,400 £50,400 £63,000 £63,000
Total Sales £112,625 £112,625 £172,800 £172,800 £225,250 £225,250 £225,250 £277,700 £277,700 £277,700 £385,875 £385,875
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
OJ Machines 0.00% £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00 £4,700.00
Sandwich Express 0.00% £7,000.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00 £6,300.00
Multi-line Machines 0.00% £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00 £500.00
Toasters 0.00% £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00 £1,650.00
Espresso Makers 0.00% £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00 £160.00
Juice Squeezer 0.00% £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00 £960.00
Direct Cost of Sales
OJ Machines £18,800 £18,800 £28,200 £28,200 £37,600 £37,600 £37,600 £47,000 £47,000 £47,000 £70,500 £70,500
Sandwich Express £28,000 £25,200 £37,800 £37,800 £50,400 £50,400 £50,400 £63,000 £63,000 £63,000 £94,500 £94,500
Multi-line Machines £5,000 £5,000 £7,500 £7,500 £10,000 £10,000 £10,000 £12,500 £12,500 £12,500 £15,000 £15,000
Toasters £8,250 £8,250 £13,200 £13,200 £16,500 £16,500 £16,500 £19,800 £19,800 £19,800 £24,750 £24,750
Espresso Makers £800 £800 £1,280 £1,280 £1,600 £1,600 £1,600 £1,920 £1,920 £1,920 £2,400 £2,400
Juice Squeezer £4,800 £4,800 £7,680 £7,680 £9,600 £9,600 £9,600 £11,520 £11,520 £11,520 £14,400 £14,400
Subtotal Direct Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
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
Javier Palmera 0% £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600
Charles Mulligan 0% £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600 £3,600
Technician 0% £0 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
M&O 0% £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180 £4,180
Future Staff 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 3 4 4 4 4 4 4 4 4 4 4 4
Total Payroll £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
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 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50% 11.50%
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 £112,625 £112,625 £172,800 £172,800 £225,250 £225,250 £225,250 £277,700 £277,700 £277,700 £385,875 £385,875
Direct Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £65,650 £62,850 £95,660 £95,660 £125,700 £125,700 £125,700 £155,740 £155,740 £155,740 £221,550 £221,550
Gross Margin £46,975 £49,775 £77,140 £77,140 £99,550 £99,550 £99,550 £121,960 £121,960 £121,960 £164,325 £164,325
Gross Margin % 41.71% 44.20% 44.64% 44.64% 44.20% 44.20% 44.20% 43.92% 43.92% 43.92% 42.59% 42.59%
Expenses
Payroll £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
Sales and Marketing and Other Expenses £7,250 £2,000 £2,500 £4,150 £3,650 £3,900 £7,150 £3,650 £3,900 £3,650 £3,650 £6,150
Depreciation £1,582 £1,582 £1,582 £2,166 £2,166 £2,166 £2,166 £2,166 £2,582 £2,582 £2,582 £2,582
Repairs & Maintanence £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Commissions £3,942 £3,942 £6,048 £6,048 £7,884 £7,884 £7,884 £9,720 £9,720 £9,720 £13,506 £13,506
Loan Repayments £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428
Raw Materials £480 £583 £583 £608 £608 £608 £608 £608 £656 £787 £787 £820
Freight £2,626 £2,514 £3,826 £3,826 £5,028 £5,028 £5,028 £6,230 £6,230 £6,230 £8,862 £8,862
Office Supplies £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Postage £85 £85 £85 £85 £85 £85 £85 £85 £85 £85 £85 £85
Telephone £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Utilities £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Insurance £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Rent £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331 £1,331
Payroll Taxes 10% £1,138 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288 £1,288
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £34,242 £30,633 £34,552 £36,810 £39,348 £39,598 £42,848 £42,385 £43,099 £42,980 £49,399 £51,932
Profit Before Interest and Taxes £12,733 £19,142 £42,588 £40,330 £60,202 £59,952 £56,702 £79,575 £78,861 £78,980 £114,926 £112,393
EBITDA £14,315 £20,724 £44,171 £42,496 £62,368 £62,118 £58,868 £81,741 £81,443 £81,562 £117,508 £114,975
Interest Expense £1,190 £1,183 £1,198 £1,214 £1,229 £1,245 £1,261 £1,276 £1,292 £1,307 £1,323 £1,339
Taxes Incurred £3,463 £4,490 £10,348 £9,779 £14,743 £14,677 £13,860 £19,575 £19,392 £19,418 £28,401 £27,764
Net Profit £8,080 £13,469 £31,043 £29,337 £44,230 £44,030 £41,581 £58,724 £58,177 £58,254 £85,203 £83,291
Net Profit/Sales 7.17% 11.96% 17.96% 16.98% 19.64% 19.55% 18.46% 21.15% 20.95% 20.98% 22.08% 21.58%
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 £56,313 £56,313 £86,400 £86,400 £112,625 £112,625 £112,625 £138,850 £138,850 £138,850 £192,938 £192,938
Cash from Receivables £0 £1,877 £56,313 £57,315 £86,400 £87,274 £112,625 £112,625 £113,499 £138,850 £138,850 £140,653
Subtotal Cash from Operations £56,313 £58,190 £142,713 £143,715 £199,025 £199,899 £225,250 £251,475 £252,349 £277,700 £331,788 £333,590
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 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428 £2,428
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 £125,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £56,313 £183,190 £145,141 £146,143 £201,453 £202,327 £227,678 £253,903 £254,777 £280,128 £334,216 £336,018
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 £11,380 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880 £12,880
Bill Payments £6,710 £124,801 £84,339 £162,220 £130,771 £197,924 £166,255 £170,901 £235,877 £204,059 £209,104 £355,252
Subtotal Spent on Operations £18,090 £137,681 £97,219 £175,100 £143,651 £210,804 £179,135 £183,781 £248,757 £216,939 £221,984 £368,132
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 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £0 £0 £0 £35,000 £0 £0 £0 £0 £25,000 £0 £0 £0
Dividends £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Spent £18,890 £138,481 £98,019 £210,900 £144,451 £211,604 £179,935 £184,581 £274,557 £217,739 £222,784 £368,932
Net Cash Flow £37,423 £44,709 £47,121 (£64,757) £57,002 (£9,276) £47,743 £69,322 (£19,780) £62,389 £111,431 (£32,914)
Cash Balance £62,423 £107,132 £154,253 £89,496 £146,499 £137,222 £184,965 £254,287 £234,507 £296,897 £408,328 £375,414
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 £25,000 £62,423 £107,132 £154,253 £89,496 £146,499 £137,222 £184,965 £254,287 £234,507 £296,897 £408,328 £375,414
Accounts Receivable £0 £56,313 £110,748 £140,835 £169,920 £196,145 £221,496 £221,496 £247,721 £273,072 £273,072 £327,159 £379,444
Inventory £37,508 £72,215 £69,135 £105,226 £105,226 £138,270 £138,270 £138,270 £171,314 £171,314 £171,314 £243,705 £243,705
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £62,508 £190,950 £287,015 £400,315 £364,642 £480,914 £496,988 £544,731 £673,322 £678,893 £741,282 £979,192 £998,563
Long-term Assets
Long-term Assets £0 £0 £0 £0 £35,000 £35,000 £35,000 £35,000 £35,000 £60,000 £60,000 £60,000 £60,000
Accumulated Depreciation £0 £1,582 £3,165 £4,747 £6,913 £9,079 £11,245 £13,411 £15,577 £18,159 £20,741 £23,323 £25,905
Total Long-term Assets £0 (£1,582) (£3,165) (£4,747) £28,087 £25,921 £23,755 £21,589 £19,423 £41,841 £39,259 £36,677 £34,095
Total Assets £62,508 £189,368 £283,850 £395,568 £392,729 £506,835 £520,743 £566,320 £692,745 £720,734 £780,541 £1,015,869 £1,032,658
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 £2,500 £122,080 £78,893 £157,940 £124,137 £192,384 £160,634 £163,002 £229,075 £197,259 £197,184 £345,681 £277,551
Current Borrowing £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £2,500 £122,080 £78,893 £157,940 £124,137 £192,384 £160,634 £163,002 £229,075 £197,259 £197,184 £345,681 £277,551
Long-term Liabilities £125,000 £124,200 £123,400 £125,028 £126,656 £128,284 £129,912 £131,540 £133,168 £134,796 £136,424 £138,052 £139,680
Total Liabilities £127,500 £246,280 £202,293 £282,968 £250,793 £320,668 £290,546 £294,542 £362,243 £332,055 £333,608 £483,733 £417,231
Paid-in Capital £29,500 £29,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500 £154,500
Retained Earnings (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492) (£94,492)
Earnings £0 £8,080 £21,549 £52,592 £81,929 £126,158 £170,189 £211,770 £270,494 £328,671 £386,925 £472,128 £555,419
Total Capital (£64,992) (£56,912) £81,557 £112,600 £141,937 £186,166 £230,197 £271,778 £330,502 £388,679 £446,933 £532,136 £615,427
Total Liabilities and Capital £62,508 £189,368 £283,850 £395,568 £392,729 £506,835 £520,743 £566,320 £692,745 £720,734 £780,541 £1,015,869 £1,032,658
Net Worth (£64,992) (£56,912) £81,557 £112,600 £141,937 £186,166 £230,197 £271,778 £330,502 £388,679 £446,933 £532,136 £615,427