Sedibeng Breweries

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Brewery 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
X Beer 0% $29,399 $32,143 $38,415 $42,334 $46,254 $48,214 $54,878 $61,542 $64,286 $72,909 $79,181 $90,157
Y Beer 0% $23,519 $25,714 $30,732 $33,868 $37,003 $38,571 $43,902 $49,233 $51,429 $58,328 $63,345 $72,125
Z Beer 0% $12,413 $13,571 $16,219 $17,875 $19,530 $20,357 $23,171 $25,984 $27,143 $30,784 $33,432 $38,066
Total Sales $65,331 $71,428 $85,366 $94,077 $102,787 $107,142 $121,951 $136,759 $142,858 $162,021 $175,958 $200,348
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
X Beer $16,463 $18,000 $21,512 $23,707 $25,902 $27,000 $30,732 $34,464 $36,000 $40,829 $44,341 $50,488
Y Beer $13,171 $14,400 $17,210 $18,966 $20,722 $21,600 $24,585 $27,570 $28,800 $32,664 $35,473 $40,390
Z Beer $6,951 $7,600 $9,083 $10,010 $10,937 $11,400 $12,976 $14,551 $15,200 $17,239 $18,722 $21,317
Subtotal Direct Cost of Sales $36,585 $40,000 $47,805 $52,683 $57,561 $60,000 $68,293 $76,585 $80,000 $90,732 $98,536 $112,195
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
President and CEO 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Operations Manager 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Marketing 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
Brewmaster 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
Brewmaster 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
Office Manager 0% $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600
Bottler #1 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
Bottler #2 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
Bottler #3 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
Packager #1 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
Packager #2 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
Packager #3 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
Packager #4 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
Shipper #1 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
Shipper #2 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
Total People 15 15 15 15 15 15 15 15 15 15 15 15
Total Payroll $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600
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 $65,331 $71,428 $85,366 $94,077 $102,787 $107,142 $121,951 $136,759 $142,858 $162,021 $175,958 $200,348
Direct Cost of Sales $36,585 $40,000 $47,805 $52,683 $57,561 $60,000 $68,293 $76,585 $80,000 $90,732 $98,536 $112,195
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $36,585 $40,000 $47,805 $52,683 $57,561 $60,000 $68,293 $76,585 $80,000 $90,732 $98,536 $112,195
Gross Margin $28,746 $31,428 $37,561 $41,394 $45,226 $47,142 $53,658 $60,174 $62,858 $71,289 $77,422 $88,153
Gross Margin % 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00% 44.00%
Expenses
Payroll $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600
Sales and Marketing and Other Expenses $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Depreciation $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Leased Equipment $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Rent $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Payroll Taxes 15% $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140 $4,140
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040 $41,040
Profit Before Interest and Taxes ($12,294) ($9,612) ($3,479) $354 $4,186 $6,102 $12,618 $19,134 $21,818 $30,249 $36,382 $47,113
EBITDA ($11,444) ($8,762) ($2,629) $1,204 $5,036 $6,952 $13,468 $19,984 $22,668 $31,099 $37,232 $47,963
Interest Expense $167 $167 $167 $167 $167 $167 $167 $167 $167 $167 $167 $167
Taxes Incurred ($3,738) ($2,445) ($911) $47 $1,005 $1,484 $3,113 $4,742 $5,413 $7,521 $9,054 $11,737
Net Profit ($8,723) ($7,334) ($2,734) $140 $3,015 $4,452 $9,339 $14,225 $16,238 $22,562 $27,161 $35,210
Net Profit/Sales -13.35% -10.27% -3.20% 0.15% 2.93% 4.16% 7.66% 10.40% 11.37% 13.93% 15.44% 17.57%
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 $16,333 $17,857 $21,342 $23,519 $25,697 $26,786 $30,488 $34,190 $35,715 $40,505 $43,990 $50,087
Cash from Receivables $0 $1,633 $49,151 $53,919 $64,242 $70,776 $77,199 $80,727 $91,833 $102,722 $107,623 $121,864
Subtotal Cash from Operations $16,333 $19,490 $70,492 $77,439 $89,939 $97,561 $107,687 $114,916 $127,548 $143,227 $151,612 $171,951
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 $77,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $16,333 $96,490 $70,492 $77,439 $89,939 $97,561 $107,687 $114,916 $127,548 $143,227 $151,612 $171,951
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 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600 $27,600
Bill Payments $2,528 $75,122 $54,540 $68,323 $71,047 $76,695 $77,468 $93,615 $103,163 $102,623 $123,017 $129,691
Subtotal Spent on Operations $30,128 $102,722 $82,140 $95,923 $98,647 $104,295 $105,068 $121,215 $130,763 $130,223 $150,617 $157,291
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 $30,128 $102,722 $82,140 $95,923 $98,647 $104,295 $105,068 $121,215 $130,763 $130,223 $150,617 $157,291
Net Cash Flow ($13,796) ($6,231) ($11,648) ($18,485) ($8,708) ($6,734) $2,619 ($6,299) ($3,215) $13,004 $995 $14,660
Cash Balance $66,204 $59,973 $48,326 $29,841 $21,133 $14,398 $17,017 $10,718 $7,504 $20,508 $21,502 $36,162
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 $80,000 $66,204 $59,973 $48,326 $29,841 $21,133 $14,398 $17,017 $10,718 $7,504 $20,508 $21,502 $36,162
Accounts Receivable $0 $48,998 $100,936 $115,810 $132,448 $145,296 $154,877 $169,141 $190,984 $206,294 $225,088 $249,434 $277,831
Inventory $10,000 $40,244 $44,000 $52,585 $57,951 $63,317 $65,999 $75,122 $84,244 $88,001 $99,805 $108,390 $123,414
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $90,000 $155,447 $204,909 $216,721 $220,241 $229,746 $235,275 $261,280 $285,946 $301,798 $345,400 $379,326 $437,407
Long-term Assets
Long-term Assets $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000
Accumulated Depreciation $0 $850 $1,700 $2,550 $3,400 $4,250 $5,100 $5,950 $6,800 $7,650 $8,500 $9,350 $10,200
Total Long-term Assets $750,000 $749,150 $748,300 $747,450 $746,600 $745,750 $744,900 $744,050 $743,200 $742,350 $741,500 $740,650 $739,800
Total Assets $840,000 $904,597 $953,209 $964,171 $966,841 $975,496 $980,175 $1,005,330 $1,029,146 $1,044,148 $1,086,900 $1,119,976 $1,177,207
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 $73,319 $52,265 $65,961 $68,491 $74,131 $74,359 $90,175 $99,765 $98,529 $118,720 $124,634 $146,655
Current Borrowing $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $20,000 $93,319 $72,265 $85,961 $88,491 $94,131 $94,359 $110,175 $119,765 $118,529 $138,720 $144,634 $166,655
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $20,000 $93,319 $72,265 $85,961 $88,491 $94,131 $94,359 $110,175 $119,765 $118,529 $138,720 $144,634 $166,655
Paid-in Capital $861,700 $861,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700 $938,700
Retained Earnings ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700) ($41,700)
Earnings $0 ($8,723) ($16,056) ($18,791) ($18,650) ($15,636) ($11,184) ($1,845) $12,381 $28,619 $51,181 $78,342 $113,552
Total Capital $820,000 $811,277 $880,944 $878,209 $878,350 $881,364 $885,816 $895,155 $909,381 $925,619 $948,181 $975,342 $1,010,552
Total Liabilities and Capital $840,000 $904,597 $953,209 $964,171 $966,841 $975,496 $980,175 $1,005,330 $1,029,146 $1,044,148 $1,086,900 $1,119,976 $1,177,207
Net Worth $820,000 $811,277 $880,944 $878,209 $878,350 $881,364 $885,816 $895,155 $909,381 $925,619 $948,181 $975,342 $1,010,552