Kiln Creek Bowling Center

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Bowling Entertainment 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
Unit Sales
Open Bowling Games 0% 12,490 10,690 12,709 10,691 8,182 5,673 5,673 5,291 9,818 9,818 9,818 7,364
League Bowling Games 0% 26,731 22,879 27,198 22,880 17,510 12,140 12,140 11,323 21,012 21,012 21,012 15,759
Apparel/Pro Shop 0% 334 184 167 134 100 150 100 117 234 200 234 550
Food and Beverage 0% 8,796 8,518 9,777 8,155 8,227 7,618 7,982 7,014 8,437 9,636 9,773 7,796
Tournament 0% 550 550 270 150 100 400 800 50 80 300 450 300
Special Events 0% 22 22 25 5 15 17 14 20 10 14 10 17
Nursery 0% 800 867 950 833 567 267 267 250 500 567 567 567
Billiards 0% 930 930 930 800 800 750 750 750 800 900 930 930
Locker Rentals 0% 600 600 600 600 600 600 600 600 600 600 600 600
Arcade 0% 6,400 6,400 6,400 6,400 6,400 6,400 6,400 6,400 6,400 6,400 6,400 6,400
Advertisement 0% 40 40 40 40 40 40 40 40 40 40 40 40
Shoe Rental 0% 2,350 2,550 2,250 1,350 1,150 1,200 1,050 1,250 1,750 2,250 2,350 2,100
Total Unit Sales 60,043 54,230 61,316 52,038 43,691 35,255 35,816 33,105 49,681 51,737 52,184 42,423
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
Open Bowling Games $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75
League Bowling Games $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57 $2.57
Apparel/Pro Shop $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00
Food and Beverage $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50 $5.50
Tournament $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Special Events $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00
Nursery $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50
Billiards $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00
Locker Rentals $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Arcade $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25
Advertisement $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00
Shoe Rental $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00
Sales
Open Bowling Games $34,348 $29,398 $34,950 $29,400 $22,501 $15,601 $15,601 $14,550 $27,000 $27,000 $27,000 $20,251
League Bowling Games $68,699 $58,799 $69,899 $58,802 $45,001 $31,200 $31,200 $29,100 $54,001 $54,001 $54,001 $40,501
Apparel/Pro Shop $10,020 $5,520 $5,010 $4,020 $3,000 $4,500 $3,000 $3,510 $7,020 $6,000 $7,020 $16,500
Food and Beverage $48,378 $46,849 $53,774 $44,853 $45,249 $41,899 $43,901 $38,577 $46,404 $52,998 $53,752 $42,878
Tournament $5,500 $5,500 $2,700 $1,500 $1,000 $4,000 $8,000 $500 $800 $3,000 $4,500 $3,000
Special Events $6,600 $6,600 $7,500 $1,500 $4,500 $5,100 $4,200 $6,000 $3,000 $4,200 $3,000 $5,100
Nursery $1,200 $1,301 $1,425 $1,250 $851 $401 $401 $375 $750 $851 $851 $851
Billiards $7,440 $7,440 $7,440 $6,400 $6,400 $6,000 $6,000 $6,000 $6,400 $7,200 $7,440 $7,440
Locker Rentals $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
Arcade $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600
Advertisement $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Shoe Rental $4,700 $5,100 $4,500 $2,700 $2,300 $2,400 $2,100 $2,500 $3,500 $4,500 $4,700 $4,200
Total Sales $192,284 $171,906 $192,597 $155,824 $136,200 $116,500 $119,802 $106,512 $154,274 $165,149 $167,662 $146,120
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
Open Bowling Games 0.00% $0.13 $0.11 $0.09 $0.11 $0.17 $0.18 $0.19 $0.09 $0.14 $0.14 $0.13 $0.20
League Bowling Games 0.00% $0.06 $0.05 $0.04 $0.05 $0.07 $0.08 $0.09 $0.10 $0.06 $0.06 $0.06 $0.10
Apparel/Pro Shop 0.00% $7.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Food and Beverage 0.00% $1.37 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tournament 0.00% $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Special Events 0.00% $30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Nursery 0.00% $0.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Billiards 0.00% $0.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locker Rentals 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Arcade 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Advertisement 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Shoe Rental 0.00% $0.15 $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
Open Bowling Games $1,624 $1,176 $1,144 $1,144 $1,391 $1,021 $1,078 $476 $1,375 $1,375 $1,276 $1,473
League Bowling Games $1,604 $1,144 $1,088 $1,144 $1,226 $971 $1,093 $1,132 $1,261 $1,261 $1,261 $1,576
Apparel/Pro Shop $2,505 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Food and Beverage $12,051 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Tournament $165 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Special Events $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Nursery $120 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Billiards $140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Locker Rentals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Arcade $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Advertisement $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Shoe Rental $353 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $19,220 $2,320 $2,232 $2,288 $2,617 $1,992 $2,170 $1,608 $2,635 $2,635 $2,537 $3,049
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% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
All Other Employees 0% $33,000 $34,000 $35,000 $33,000 $25,000 $21,000 $21,000 $23,000 $30,000 $32,000 $32,000 $31,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 50 50 50 50 35 30 30 30 35 50 50 50
Total Payroll $39,000 $40,000 $41,000 $39,000 $31,000 $27,000 $27,000 $29,000 $36,000 $38,000 $38,000 $37,000
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 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50% 9.50%
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 $192,284 $171,906 $192,597 $155,824 $136,200 $116,500 $119,802 $106,512 $154,274 $165,149 $167,662 $146,120
Direct Cost of Sales $19,220 $2,320 $2,232 $2,288 $2,617 $1,992 $2,170 $1,608 $2,635 $2,635 $2,537 $3,049
Food and Beverage $13,194 $12,812 $14,543 $12,313 $12,412 $11,575 $12,075 $10,744 $12,701 $14,349 $14,538 $11,820
Total Cost of Sales $32,414 $15,132 $16,775 $14,601 $15,029 $13,567 $14,245 $12,352 $15,336 $16,984 $17,075 $14,869
Gross Margin $159,870 $156,774 $175,822 $141,223 $121,172 $102,933 $105,557 $94,160 $138,938 $148,165 $150,587 $131,251
Gross Margin % 83.14% 91.20% 91.29% 90.63% 88.97% 88.35% 88.11% 88.40% 90.06% 89.72% 89.82% 89.82%
Expenses
Payroll $39,000 $40,000 $41,000 $39,000 $31,000 $27,000 $27,000 $29,000 $36,000 $38,000 $38,000 $37,000
Sales and Marketing and Other Expenses $13,590 $12,740 $12,215 $9,650 $12,325 $10,750 $8,810 $15,580 $14,940 $13,520 $12,680 $14,040
Depreciation $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083 $17,083
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $4,300 $4,700 $5,300 $3,500 $3,490 $3,490 $4,000 $3,600 $4,000 $5,300 $5,500 $5,500
Insurance $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $5,850 $6,000 $6,150 $5,850 $4,650 $4,050 $4,050 $4,350 $5,400 $5,700 $5,700 $5,550
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $81,823 $82,523 $83,748 $77,083 $70,548 $64,373 $62,943 $71,613 $79,423 $81,603 $80,963 $81,173
Profit Before Interest and Taxes $78,047 $74,251 $92,074 $64,140 $50,624 $38,560 $42,614 $22,547 $59,515 $66,562 $69,624 $50,078
EBITDA $95,130 $91,334 $109,157 $81,223 $67,707 $55,643 $59,697 $39,630 $76,598 $83,645 $86,707 $67,161
Interest Expense $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750 $23,750
Taxes Incurred $16,289 $12,625 $17,081 $10,097 $6,718 $3,702 $4,716 ($301) $8,941 $10,703 $11,469 $6,582
Net Profit $38,008 $37,876 $51,243 $30,292 $20,155 $11,107 $14,148 ($902) $26,823 $32,109 $34,406 $19,746
Net Profit/Sales 19.77% 22.03% 26.61% 19.44% 14.80% 9.53% 11.81% -0.85% 17.39% 19.44% 20.52% 13.51%
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 $192,284 $171,906 $192,597 $155,824 $136,200 $116,500 $119,802 $106,512 $154,274 $165,149 $167,662 $146,120
Subtotal Cash from Operations $192,284 $171,906 $192,597 $155,824 $136,200 $116,500 $119,802 $106,512 $154,274 $165,149 $167,662 $146,120
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 $192,284 $171,906 $192,597 $155,824 $136,200 $116,500 $119,802 $106,512 $154,274 $165,149 $167,662 $146,120
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 $39,000 $40,000 $41,000 $39,000 $31,000 $27,000 $27,000 $29,000 $36,000 $38,000 $38,000 $37,000
Bill Payments $3,978 $117,845 $74,841 $80,576 $67,100 $65,144 $59,320 $59,412 $60,124 $71,927 $77,593 $77,892
Subtotal Spent on Operations $42,978 $157,845 $115,841 $119,576 $98,100 $92,144 $86,320 $88,412 $96,124 $109,927 $115,593 $114,892
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 $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 $42,978 $157,845 $115,841 $119,576 $98,100 $92,144 $86,320 $88,412 $96,124 $109,927 $115,593 $114,892
Net Cash Flow $149,306 $14,061 $76,756 $36,247 $38,100 $24,356 $33,482 $18,101 $58,150 $55,222 $52,070 $31,228
Cash Balance $414,306 $428,367 $505,123 $541,371 $579,471 $603,827 $637,308 $655,409 $713,559 $768,781 $820,851 $852,079
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 $265,000 $414,306 $428,367 $505,123 $541,371 $579,471 $603,827 $637,308 $655,409 $713,559 $768,781 $820,851 $852,079
Inventory $0 $21,142 $18,822 $16,591 $14,303 $11,686 $9,694 $7,523 $5,915 $3,279 $2,899 $2,791 $3,354
Other Current Assets $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000 $970,000
Total Current Assets $1,235,000 $1,405,448 $1,417,190 $1,491,714 $1,525,673 $1,561,157 $1,583,520 $1,614,832 $1,631,324 $1,686,839 $1,741,680 $1,793,642 $1,825,433
Long-term Assets
Long-term Assets $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000
Accumulated Depreciation $0 $17,083 $34,166 $51,249 $68,332 $85,415 $102,498 $119,581 $136,664 $153,747 $170,830 $187,913 $204,996
Total Long-term Assets $3,000,000 $2,982,917 $2,965,834 $2,948,751 $2,931,668 $2,914,585 $2,897,502 $2,880,419 $2,863,336 $2,846,253 $2,829,170 $2,812,087 $2,795,004
Total Assets $4,235,000 $4,388,365 $4,383,024 $4,440,465 $4,457,341 $4,475,742 $4,481,022 $4,495,251 $4,494,660 $4,533,092 $4,570,850 $4,605,729 $4,620,437
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 $115,357 $72,140 $78,338 $64,922 $63,167 $57,340 $57,421 $57,732 $69,341 $74,991 $75,463 $70,425
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 $115,357 $72,140 $78,338 $64,922 $63,167 $57,340 $57,421 $57,732 $69,341 $74,991 $75,463 $70,425
Long-term Liabilities $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000
Total Liabilities $3,000,000 $3,115,357 $3,072,140 $3,078,338 $3,064,922 $3,063,167 $3,057,340 $3,057,421 $3,057,732 $3,069,341 $3,074,991 $3,075,463 $3,070,425
Paid-in Capital $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
Retained Earnings ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000) ($265,000)
Earnings $0 $38,008 $75,884 $127,127 $157,420 $177,575 $188,682 $202,830 $201,927 $228,751 $260,860 $295,265 $315,012
Total Capital $1,235,000 $1,273,008 $1,310,884 $1,362,127 $1,392,420 $1,412,575 $1,423,682 $1,437,830 $1,436,927 $1,463,751 $1,495,860 $1,530,265 $1,550,012
Total Liabilities and Capital $4,235,000 $4,388,365 $4,383,024 $4,440,465 $4,457,341 $4,475,742 $4,481,022 $4,495,251 $4,494,660 $4,533,092 $4,570,850 $4,605,729 $4,620,437
Net Worth $1,235,000 $1,273,008 $1,310,884 $1,362,127 $1,392,420 $1,412,575 $1,423,682 $1,437,830 $1,436,927 $1,463,751 $1,495,860 $1,530,265 $1,550,012