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Bowling Center 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
Sales
Families with children 0% $1,200 $1,200 $4,000 $4,000 $4,000 $2,800 $2,500 $2,200 $2,800 $2,200 $2,200 $2,200
Senior Citizens 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Youths 0% $500 $600 $720 $864 $1,037 $1,244 $1,493 $1,792 $2,150 $2,580 $3,096 $2,500
Leaguers 0% $0 $0 $4,400 $4,400 $4,400 $4,400 $2,200 $2,200 $2,200 $6,600 $6,600 $6,600
Food 0% $12,000 $12,500 $13,000 $14,000 $15,750 $16,000 $14,000 $14,000 $14,000 $15,750 $15,750 $16,000
Video Games 0% $1,000 $1,200 $1,750 $2,800 $2,500 $2,000 $2,000 $2,200 $2,800 $2,400 $2,200 $2,000
Pull Tabs 0% $12,000 $12,000 $12,000 $12,000 $12,000 $7,500 $10,000 $12,000 $15,000 $14,000 $12,000 $8,000
Liquor 0% $4,800 $5,000 $5,200 $5,600 $6,300 $6,400 $5,600 $5,600 $5,600 $6,300 $6,300 $6,400
Total Sales $33,500 $34,500 $43,070 $45,664 $47,987 $42,344 $39,793 $41,992 $46,550 $51,830 $50,146 $45,700
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
Families with children $198 $198 $660 $660 $660 $462 $413 $363 $462 $363 $363 $363
Senior Citizens $294 $294 $294 $294 $294 $294 $294 $294 $294 $294 $294 $294
Youths $83 $99 $119 $143 $171 $205 $246 $296 $355 $426 $511 $413
Leaguers $0 $0 $726 $726 $726 $726 $363 $363 $363 $1,089 $1,089 $1,089
Food $7,980 $8,313 $8,645 $9,310 $10,474 $10,640 $9,310 $9,310 $9,310 $10,474 $10,474 $10,640
Video Games $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Pull Tabs $384 $384 $384 $384 $384 $240 $320 $384 $480 $448 $384 $256
Liquor $960 $1,000 $1,040 $1,120 $1,260 $1,280 $1,120 $1,120 $1,120 $1,260 $1,260 $1,280
Subtotal Direct Cost of Sales $9,899 $10,288 $11,868 $12,637 $13,969 $13,847 $12,066 $12,130 $12,384 $14,353 $14,375 $14,335
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
Manager 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
Assistant Manager 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Chef 0% $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750
Sous Chef 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Bus boy/Dishwasher 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Lane Maintenance 0% $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640
League Manager 0% $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640
Cashier/Front Desk 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Bartender 0% $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120 $1,120
Total People 8 8 8 8 8 8 8 8 8 8 8 8
Total Payroll $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150
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 $33,500 $34,500 $43,070 $45,664 $47,987 $42,344 $39,793 $41,992 $46,550 $51,830 $50,146 $45,700
Direct Cost of Sales $9,899 $10,288 $11,868 $12,637 $13,969 $13,847 $12,066 $12,130 $12,384 $14,353 $14,375 $14,335
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $9,899 $10,288 $11,868 $12,637 $13,969 $13,847 $12,066 $12,130 $12,384 $14,353 $14,375 $14,335
Gross Margin $23,602 $24,213 $31,202 $33,027 $34,018 $28,497 $27,727 $29,862 $34,166 $37,476 $35,771 $31,366
Gross Margin % 70.45% 70.18% 72.45% 72.33% 70.89% 67.30% 69.68% 71.11% 73.40% 72.31% 71.33% 68.63%
Expenses
Payroll $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150
Marketing/Promotion $1,500 $137 $137 $137 $137 $137 $137 $137 $137 $137 $137 $130
Depreciation $649 $649 $649 $649 $649 $649 $649 $649 $649 $649 $649 $649
Rent $10,000 $10,000 $10,000 $0 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Utilities $280 $280 $280 $280 $280 $280 $280 $280 $280 $280 $280 $280
Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Shoe Repair and maintenance 0% $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Pull Tabs 15% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Video Game Rentals $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Operating Expenses $28,979 $27,616 $27,616 $17,616 $27,616 $27,616 $27,616 $27,616 $27,616 $27,616 $27,616 $27,609
Profit Before Interest and Taxes ($5,378) ($3,404) $3,586 $15,411 $6,402 $881 $111 $2,246 $6,550 $9,860 $8,155 $3,757
EBITDA ($4,729) ($2,755) $4,235 $16,060 $7,051 $1,530 $760 $2,895 $7,199 $10,509 $8,804 $4,406
Interest Expense $1,350 $1,333 $1,317 $1,301 $1,285 $1,268 $1,252 $1,236 $1,220 $1,203 $1,187 $1,171
Taxes Incurred ($2,018) ($1,421) $681 $4,233 $1,535 ($116) ($342) $303 $1,599 $2,597 $2,090 $776
Net Profit ($4,709) ($3,316) $1,588 $9,877 $3,582 ($271) ($799) $707 $3,731 $6,060 $4,878 $1,810
Net Profit/Sales -14.06% -9.61% 3.69% 21.63% 7.46% -0.64% -2.01% 1.68% 8.02% 11.69% 9.73% 3.96%
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 $33,500 $34,500 $43,070 $45,664 $47,987 $42,344 $39,793 $41,992 $46,550 $51,830 $50,146 $45,700
Subtotal Cash from Operations $33,500 $34,500 $43,070 $45,664 $47,987 $42,344 $39,793 $41,992 $46,550 $51,830 $50,146 $45,700
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 $33,500 $34,500 $43,070 $45,664 $47,987 $42,344 $39,793 $41,992 $46,550 $51,830 $50,146 $45,700
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 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150 $15,150
Bill Payments $877 $26,170 $22,611 $27,201 $21,141 $29,958 $26,554 $22,924 $25,614 $27,460 $32,049 $29,444
Subtotal Spent on Operations $16,027 $41,320 $37,761 $42,351 $36,291 $45,108 $41,704 $38,074 $40,764 $42,610 $47,199 $44,594
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 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950 $1,950
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 $17,977 $43,270 $39,711 $44,301 $38,241 $47,058 $43,654 $40,024 $42,714 $44,560 $49,149 $46,544
Net Cash Flow $15,523 ($8,770) $3,359 $1,363 $9,746 ($4,714) ($3,861) $1,968 $3,836 $7,270 $996 ($844)
Cash Balance $55,523 $46,754 $50,113 $51,476 $61,221 $56,507 $52,646 $54,614 $58,450 $65,719 $66,716 $65,872
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 $40,000 $55,523 $46,754 $50,113 $51,476 $61,221 $56,507 $52,646 $54,614 $58,450 $65,719 $66,716 $65,872
Inventory $7,000 $10,888 $11,316 $13,055 $13,900 $15,366 $15,232 $13,272 $13,343 $13,622 $15,789 $15,812 $15,768
Other Current Assets $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
Total Current Assets $82,000 $101,412 $93,070 $98,168 $100,376 $111,587 $106,739 $100,918 $102,956 $107,072 $116,508 $117,528 $116,640
Long-term Assets
Long-term Assets $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900 $77,900
Accumulated Depreciation $0 $649 $1,298 $1,947 $2,596 $3,245 $3,894 $4,543 $5,192 $5,841 $6,490 $7,139 $7,788
Total Long-term Assets $77,900 $77,251 $76,602 $75,953 $75,304 $74,655 $74,006 $73,357 $72,708 $72,059 $71,410 $70,761 $70,112
Total Assets $159,900 $178,663 $169,672 $174,121 $175,680 $186,242 $180,745 $174,275 $175,664 $179,131 $187,918 $188,289 $186,752
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 $25,422 $21,697 $26,507 $20,139 $29,069 $25,793 $22,072 $24,704 $26,389 $31,066 $28,509 $27,112
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 $0 $25,422 $21,697 $26,507 $20,139 $29,069 $25,793 $22,072 $24,704 $26,389 $31,066 $28,509 $27,112
Long-term Liabilities $163,900 $161,950 $160,000 $158,050 $156,100 $154,150 $152,200 $150,250 $148,300 $146,350 $144,400 $142,450 $140,500
Total Liabilities $163,900 $187,372 $181,697 $184,557 $176,239 $183,219 $177,993 $172,322 $173,004 $172,739 $175,466 $170,959 $167,612
Paid-in Capital $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000
Retained Earnings ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000) ($64,000)
Earnings $0 ($4,709) ($8,025) ($6,436) $3,441 $7,023 $6,752 $5,953 $6,660 $10,392 $16,452 $21,330 $23,140
Total Capital ($4,000) ($8,709) ($12,025) ($10,436) ($559) $3,023 $2,752 $1,953 $2,660 $6,392 $12,452 $17,330 $19,140
Total Liabilities and Capital $159,900 $178,663 $169,672 $174,121 $175,680 $186,242 $180,745 $174,275 $175,664 $179,131 $187,918 $188,289 $186,752
Net Worth ($4,000) ($8,709) ($12,025) ($10,436) ($559) $3,023 $2,752 $1,953 $2,660 $6,392 $12,452 $17,330 $19,140