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Plan Outline
Wrestling Entertainment Business Plan
IWA Championship Wrestling
This sample business plan can be edited directly in Business Plan Pro software.
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 | ||
| Sales | |||||||||||||
| Sponsorship Participation | 0% | £113,333 | £93,333 | £83,333 | £83,333 | £83,333 | £73,333 | £63,333 | £73,333 | £73,333 | £83,333 | £83,333 | £93,333 |
| TV Advertising | 0% | £36,417 | £35,417 | £35,417 | £35,417 | £35,417 | £35,417 | £35,417 | £35,417 | £35,417 | £35,417 | £36,417 | £36,417 |
| Pay-Per-View | 0% | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 | £320,000 |
| Gate Attendance/Site Sales | 0% | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 |
| Merchandise Sold at Events | 0% | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 |
| Other Merchandise | 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 |
| Food and Beverage Sold at Events | 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 |
| Total Sales | £492,250 | £471,250 | £461,250 | £461,250 | £461,250 | £451,250 | £441,250 | £451,250 | £451,250 | £461,250 | £462,250 | £472,250 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Sponsorship Participation | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | £31,732 | |
| TV Advertising | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | |
| Pay-Per-View | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | £60,000 | |
| Gate Attendance/Site Sales | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | £4,510 | |
| Merchandise Sold at Events | £342 | £342 | £342 | £342 | £342 | £342 | £342 | £342 | £342 | £342 | £342 | £342 | |
| Other Merchandise | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Food and Beverage Sold at Events | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | |
| Subtotal Direct Cost of Sales | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | |
| 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 | ||
| Partners | 0% | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 | £13,333 |
| Marketing | 0% | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 |
| Performers | 0% | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 |
| Production | 0% | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 |
| Admin | 0% | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 |
| Total People | 75 | 75 | 75 | 75 | 75 | 75 | 75 | 75 | 75 | 75 | 75 | 75 | |
| Total Payroll | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | |
| 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 | £492,250 | £471,250 | £461,250 | £461,250 | £461,250 | £451,250 | £441,250 | £451,250 | £451,250 | £461,250 | £462,250 | £472,250 | |
| Direct Cost of Sales | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | £106,583 | |
| Gross Margin | £385,667 | £364,667 | £354,667 | £354,667 | £354,667 | £344,667 | £334,667 | £344,667 | £344,667 | £354,667 | £355,667 | £365,667 | |
| Gross Margin % | 78.35% | 77.38% | 76.89% | 76.89% | 76.89% | 76.38% | 75.85% | 76.38% | 76.38% | 76.89% | 76.94% | 77.43% | |
| Expenses | |||||||||||||
| Payroll | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | |
| Sales and Marketing and Other Expenses | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | |
| Depreciation | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | |
| Leased Equipment | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Utilities | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Insurance | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Rent | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | |
| Payroll Taxes | 15% | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 | £26,650 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | £216,650 | |
| Profit Before Interest and Taxes | £169,017 | £148,017 | £138,017 | £138,017 | £138,017 | £128,017 | £118,017 | £128,017 | £128,017 | £138,017 | £139,017 | £149,017 | |
| EBITDA | £170,684 | £149,684 | £139,684 | £139,684 | £139,684 | £129,684 | £119,684 | £129,684 | £129,684 | £139,684 | £140,684 | £150,684 | |
| Interest Expense | £3,032 | £2,940 | £2,848 | £2,756 | £2,664 | £2,572 | £2,480 | £2,388 | £2,296 | £2,204 | £2,112 | £2,020 | |
| Taxes Incurred | £49,795 | £36,269 | £33,792 | £33,815 | £33,838 | £31,361 | £28,884 | £31,407 | £31,430 | £33,953 | £34,226 | £36,749 | |
| Net Profit | £116,189 | £108,807 | £101,377 | £101,446 | £101,515 | £94,084 | £86,653 | £94,222 | £94,291 | £101,860 | £102,679 | £110,248 | |
| Net Profit/Sales | 23.60% | 23.09% | 21.98% | 21.99% | 22.01% | 20.85% | 19.64% | 20.88% | 20.90% | 22.08% | 22.21% | 23.35% | |
| 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 | £123,063 | £117,813 | £115,313 | £115,313 | £115,313 | £112,813 | £110,313 | £112,813 | £112,813 | £115,313 | £115,563 | £118,063 | |
| Cash from Receivables | £0 | £12,306 | £368,663 | £353,188 | £345,938 | £345,938 | £345,688 | £338,188 | £331,188 | £338,438 | £338,688 | £345,963 | |
| Subtotal Cash from Operations | £123,063 | £130,119 | £483,975 | £468,500 | £461,250 | £458,750 | £456,000 | £451,000 | £444,000 | £453,750 | £454,250 | £464,025 | |
| 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 | £60,000 | £112,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Received | £183,063 | £242,119 | £483,975 | £468,500 | £461,250 | £458,750 | £456,000 | £451,000 | £444,000 | £453,750 | £454,250 | £464,025 | |
| 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 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | £177,666 | |
| Bill Payments | £10,466 | £309,607 | £183,024 | £180,538 | £180,469 | £180,317 | £177,748 | £175,345 | £177,693 | £177,707 | £180,063 | £180,319 | |
| Subtotal Spent on Operations | £188,132 | £487,274 | £360,690 | £358,204 | £358,135 | £357,983 | £355,414 | £353,012 | £355,359 | £355,373 | £357,729 | £357,985 | |
| 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 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | £5,049 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | £83,333 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £282,514 | £581,656 | £455,073 | £452,587 | £452,518 | £452,365 | £449,796 | £447,394 | £449,742 | £449,756 | £452,112 | £452,368 | |
| Net Cash Flow | (£99,452) | (£339,537) | £28,902 | £15,913 | £8,732 | £6,385 | £6,204 | £3,606 | (£5,742) | £3,994 | £2,138 | £11,657 | |
| Cash Balance | £350,548 | £11,011 | £39,913 | £55,826 | £64,558 | £70,943 | £77,147 | £80,753 | £75,011 | £79,005 | £81,143 | £92,801 | |
| 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 | £450,000 | £350,548 | £11,011 | £39,913 | £55,826 | £64,558 | £70,943 | £77,147 | £80,753 | £75,011 | £79,005 | £81,143 | £92,801 |
| Accounts Receivable | £0 | £369,188 | £710,319 | £687,594 | £680,344 | £680,344 | £672,844 | £658,094 | £658,344 | £665,594 | £673,094 | £681,094 | £689,319 |
| Inventory | £0 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 | £117,242 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £450,000 | £836,977 | £838,571 | £844,749 | £853,412 | £862,144 | £861,028 | £852,482 | £856,338 | £857,846 | £869,341 | £879,479 | £899,361 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £83,333 | £166,667 | £250,000 | £333,333 | £416,667 | £500,000 | £583,333 | £666,667 | £750,000 | £833,333 | £916,667 | £1,000,000 |
| Accumulated Depreciation | £0 | £1,667 | £3,333 | £5,000 | £6,667 | £8,333 | £10,000 | £11,667 | £13,333 | £15,000 | £16,667 | £18,333 | £20,000 |
| Total Long-term Assets | £0 | £81,667 | £163,333 | £245,000 | £326,667 | £408,333 | £490,000 | £571,667 | £653,333 | £735,000 | £816,667 | £898,333 | £980,000 |
| Total Assets | £450,000 | £918,644 | £1,001,904 | £1,089,749 | £1,180,078 | £1,270,477 | £1,351,028 | £1,424,149 | £1,509,671 | £1,592,846 | £1,686,007 | £1,777,812 | £1,879,361 |
| 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 | £303,504 | £177,006 | £174,522 | £174,456 | £174,389 | £171,906 | £169,422 | £171,772 | £171,705 | £174,055 | £174,230 | £176,580 |
| Current Borrowing | £72,000 | £66,000 | £60,000 | £54,000 | £48,000 | £42,000 | £36,000 | £30,000 | £24,000 | £18,000 | £12,000 | £6,000 | £0 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £72,000 | £369,504 | £237,006 | £228,522 | £222,456 | £216,389 | £207,906 | £199,422 | £195,772 | £189,705 | £186,055 | £180,230 | £176,580 |
| Long-term Liabilities | £302,945 | £297,896 | £292,847 | £287,798 | £282,749 | £277,700 | £272,651 | £267,602 | £262,552 | £257,503 | £252,454 | £247,405 | £242,356 |
| Total Liabilities | £374,945 | £667,400 | £529,853 | £516,320 | £505,204 | £494,089 | £480,556 | £467,024 | £458,324 | £447,209 | £438,509 | £427,635 | £418,936 |
| Paid-in Capital | £157,505 | £217,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 | £329,505 |
| Retained Earnings | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) | (£82,450) |
| Earnings | £0 | £116,189 | £224,997 | £326,373 | £427,819 | £529,334 | £623,417 | £710,070 | £804,292 | £898,583 | £1,000,443 | £1,103,122 | £1,213,370 |
| Total Capital | £75,055 | £251,244 | £472,052 | £573,428 | £674,874 | £776,389 | £870,472 | £957,125 | £1,051,347 | £1,145,638 | £1,247,498 | £1,350,177 | £1,460,425 |
| Total Liabilities and Capital | £450,000 | £918,644 | £1,001,904 | £1,089,749 | £1,180,078 | £1,270,477 | £1,351,028 | £1,424,149 | £1,509,671 | £1,592,846 | £1,686,007 | £1,777,812 | £1,879,361 |
| Net Worth | £75,055 | £251,244 | £472,052 | £573,428 | £674,874 | £776,389 | £870,472 | £957,125 | £1,051,347 | £1,145,638 | £1,247,498 | £1,350,177 | £1,460,425 |