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Artificial Flowers Import Business Plan

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
Tulips and Roses 0% 2,000 3,000 2,500 1,500 3,000 2,500 3,000 2,200 1,600 1,700 1,800 3,500
Arranged Flowers 1 0% 350 500 500 400 350 500 350 500 350 300 300 600
Arranged Flowers 2 0% 350 500 500 400 350 500 350 500 350 300 300 600
Silk Scarf 0% 600 1,000 600 600 1,000 1,000 1,100 1,200 800 800 800 1,300
Other hair accessories 0% 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Other/seasonal bouquet 0% 500 800 700 500 800 850 600 850 500 500 600 1,000
Catalog Sales 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 4,800 6,800 5,800 4,400 6,500 6,350 6,400 6,250 4,600 4,600 4,800 8,000
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
Tulips and Roses $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25 $2.25
Arranged Flowers 1 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99 $18.99
Arranged Flowers 2 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99 $39.99
Silk Scarf $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99
Other hair accessories $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99 $9.99
Other/seasonal bouquet $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99 $59.99
Catalog Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sales
Tulips and Roses $4,500 $6,750 $5,625 $3,375 $6,750 $5,625 $6,750 $4,950 $3,600 $3,825 $4,050 $7,875
Arranged Flowers 1 $6,646 $9,495 $9,495 $7,596 $6,646 $9,495 $6,646 $9,495 $6,646 $5,697 $5,697 $11,394
Arranged Flowers 2 $13,997 $19,995 $19,995 $15,996 $13,997 $19,995 $13,997 $19,995 $13,997 $11,997 $11,997 $23,994
Silk Scarf $9,594 $15,990 $9,594 $9,594 $15,990 $15,990 $17,589 $19,188 $12,792 $12,792 $12,792 $20,787
Other hair accessories $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990 $9,990
Other/seasonal bouquet $29,995 $47,992 $41,993 $29,995 $47,992 $50,992 $35,994 $50,992 $29,995 $29,995 $35,994 $59,990
Catalog Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $74,722 $110,212 $96,692 $76,546 $101,365 $112,087 $90,966 $114,610 $77,020 $74,296 $80,520 $134,030
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
Tulips and Roses 66.66% $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50
Arranged Flowers 1 63.14% $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99
Arranged Flowers 2 70.00% $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99 $27.99
Silk Scarf 53.16% $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50
Other hair accessories 65.07% $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50 $6.50
Other/seasonal bouquet 70.00% $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99 $41.99
Catalog Sales 66.66% $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
Tulips and Roses $3,000 $4,500 $3,750 $2,250 $4,500 $3,750 $4,500 $3,300 $2,400 $2,550 $2,700 $5,249
Arranged Flowers 1 $4,197 $5,995 $5,995 $4,796 $4,197 $5,995 $4,197 $5,995 $4,197 $3,597 $3,597 $7,194
Arranged Flowers 2 $9,797 $13,996 $13,996 $11,197 $9,797 $13,996 $9,797 $13,996 $9,797 $8,398 $8,398 $16,796
Silk Scarf $5,100 $8,500 $5,100 $5,100 $8,500 $8,500 $9,350 $10,200 $6,800 $6,800 $6,800 $11,050
Other hair accessories $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500
Other/seasonal bouquet $20,997 $33,594 $29,395 $20,997 $33,594 $35,694 $25,196 $35,694 $20,997 $20,997 $25,196 $41,993
Catalog Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $49,591 $73,086 $64,737 $50,840 $67,089 $74,436 $59,540 $75,686 $50,691 $48,842 $53,191 $88,783
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
Production/Fulfillment 0% $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Sales and Marketing 0% $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Administration 0% $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Total People 3 3 3 3 3 3 3 3 3 3 3 3
Total Payroll $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
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 $74,722 $110,212 $96,692 $76,546 $101,365 $112,087 $90,966 $114,610 $77,020 $74,296 $80,520 $134,030
Direct Cost of Sales $49,591 $73,086 $64,737 $50,840 $67,089 $74,436 $59,540 $75,686 $50,691 $48,842 $53,191 $88,783
Shipping, etc. $3,000 $3,060 $3,121 $3,184 $3,247 $3,312 $3,378 $3,446 $3,515 $3,585 $3,657 $3,730
Total Cost of Sales $52,591 $76,146 $67,858 $54,024 $70,336 $77,748 $62,918 $79,132 $54,206 $52,427 $56,848 $92,513
Gross Margin $22,131 $34,066 $28,834 $22,522 $31,029 $34,339 $28,048 $35,478 $22,814 $21,869 $23,672 $41,517
Gross Margin % 29.62% 30.91% 29.82% 29.42% 30.61% 30.64% 30.83% 30.96% 29.62% 29.44% 29.40% 30.98%
Expenses
Payroll $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Marketing/Promotion $6,355 $7,788 $7,160 $6,257 $7,279 $7,676 $6,720 $7,815 $6,290 $6,180 $6,395 $8,540
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 $1,300
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Payroll Taxes 18% $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
Total Operating Expenses $12,055 $13,488 $12,860 $11,957 $12,979 $13,376 $12,420 $13,515 $11,990 $11,880 $12,095 $14,240
Profit Before Interest and Taxes $10,076 $20,578 $15,974 $10,565 $18,050 $20,963 $15,628 $21,963 $10,824 $9,989 $11,577 $27,277
EBITDA $10,076 $20,578 $15,974 $10,565 $18,050 $20,963 $15,628 $21,963 $10,824 $9,989 $11,577 $27,277
Interest Expense $282 $273 $264 $255 $245 $236 $227 $218 $208 $199 $190 $181
Taxes Incurred $2,938 $6,091 $4,713 $3,093 $5,341 $6,218 $4,620 $6,523 $3,185 $2,937 $3,416 $8,129
Net Profit $6,856 $14,213 $10,997 $7,217 $12,463 $14,509 $10,781 $15,221 $7,431 $6,853 $7,971 $18,967
Net Profit/Sales 9.17% 12.90% 11.37% 9.43% 12.30% 12.94% 11.85% 13.28% 9.65% 9.22% 9.90% 14.15%
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 $56,042 $82,659 $72,519 $57,410 $76,024 $84,065 $68,225 $85,957 $57,765 $55,722 $60,390 $100,523
Cash from Receivables $0 $623 $18,976 $27,440 $24,005 $19,343 $25,431 $27,846 $22,939 $28,339 $19,232 $18,626
Subtotal Cash from Operations $56,042 $83,282 $91,495 $84,850 $100,029 $103,408 $93,655 $113,803 $80,704 $84,061 $79,622 $119,148
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 $56,042 $83,282 $91,495 $84,850 $100,029 $103,408 $93,655 $113,803 $80,704 $84,061 $79,622 $119,148
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 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Bill Payments $6,895 $113,925 $114,489 $73,015 $53,489 $101,543 $100,004 $63,364 $109,569 $41,694 $62,371 $75,757
Subtotal Spent on Operations $10,495 $117,525 $118,089 $76,615 $57,089 $105,143 $103,604 $66,964 $113,169 $45,294 $65,971 $79,357
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 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111 $1,111
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $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 $11,606 $118,636 $119,200 $77,726 $58,200 $106,254 $104,715 $68,075 $114,280 $46,405 $67,082 $80,468
Net Cash Flow $44,435 ($35,354) ($27,705) $7,124 $41,829 ($2,846) ($11,060) $45,727 ($33,577) $37,656 $12,541 $38,680
Cash Balance $114,435 $79,081 $51,376 $58,500 $100,328 $97,483 $86,423 $132,150 $98,574 $136,230 $148,770 $187,451
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 $70,000 $114,435 $79,081 $51,376 $58,500 $100,328 $97,483 $86,423 $132,150 $98,574 $136,230 $148,770 $187,451
Accounts Receivable $0 $18,681 $45,611 $50,808 $42,504 $43,840 $52,518 $49,829 $50,636 $46,952 $37,187 $38,085 $52,967
Inventory $0 $49,591 $73,086 $64,737 $50,840 $67,089 $74,436 $59,540 $75,686 $50,691 $48,842 $53,191 $88,783
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $70,000 $182,707 $197,778 $166,920 $151,844 $211,257 $224,437 $195,792 $258,472 $196,217 $222,259 $240,046 $329,200
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Assets $70,000 $182,707 $197,778 $166,920 $151,844 $211,257 $224,437 $195,792 $258,472 $196,217 $222,259 $240,046 $329,200
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 $3,100 $110,062 $112,031 $71,287 $50,104 $98,165 $97,948 $59,633 $108,203 $39,628 $59,927 $70,855 $142,153
Current Borrowing $35,000 $33,889 $32,778 $31,667 $30,556 $29,445 $28,334 $27,223 $26,112 $25,001 $23,890 $22,779 $21,668
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $38,100 $143,951 $144,809 $102,954 $80,660 $127,610 $126,282 $86,856 $134,315 $64,629 $83,817 $93,634 $163,821
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $38,100 $143,951 $144,809 $102,954 $80,660 $127,610 $126,282 $86,856 $134,315 $64,629 $83,817 $93,634 $163,821
Paid-in Capital $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000
Retained Earnings ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100) ($3,100)
Earnings $0 $6,856 $21,069 $32,066 $39,283 $51,747 $66,255 $77,036 $92,257 $99,688 $106,541 $114,512 $133,480
Total Capital $31,900 $38,756 $52,969 $63,966 $71,183 $83,647 $98,155 $108,936 $124,157 $131,588 $138,441 $146,412 $165,380
Total Liabilities and Capital $70,000 $182,707 $197,778 $166,920 $151,844 $211,257 $224,437 $195,792 $258,472 $196,217 $222,259 $240,046 $329,200
Net Worth $31,900 $38,756 $52,969 $63,966 $71,183 $83,647 $98,155 $108,936 $124,157 $131,588 $138,441 $146,412 $165,380