Plan Outline
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SIC 7531 Eating and Drinking Places - Eating places
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Cell Phones Retailer Business Plan
Garbles Cellular Phones
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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 | |||||||||||||
| Cellular Phones | 0% | $10,000 | $10,000 | $10,000 | $11,000 | $11,000 | $11,000 | $12,000 | $12,000 | $12,000 | $13,000 | $13,000 | $13,000 |
| Cellular Phones Accessories | 0% | $9,000 | $9,000 | $9,000 | $10,000 | $10,000 | $10,000 | $11,000 | $11,000 | $11,000 | $12,000 | $12,000 | $12,000 |
| Fixed Wireless Phones | 0% | $3,500 | $3,500 | $3,500 | $3,750 | $3,750 | $3,750 | $4,000 | $4,000 | $4,000 | $4,250 | $4,250 | $4,250 |
| Other Sevices | 0% | $3,500 | $3,500 | $3,500 | $3,750 | $3,750 | $3,750 | $4,000 | $4,000 | $4,000 | $4,250 | $4,250 | $4,250 |
| Total Sales | $26,000 | $26,000 | $26,000 | $28,500 | $28,500 | $28,500 | $31,000 | $31,000 | $31,000 | $33,500 | $33,500 | $33,500 | |
| 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 | |
| Cellular Phones | $2,300 | $2,300 | $2,300 | $2,500 | $2,500 | $2,500 | $2,750 | $2,750 | $2,750 | $3,000 | $3,000 | $3,000 | |
| Cellular Phones Accessories | $2,250 | $2,250 | $2,250 | $2,400 | $2,400 | $2,400 | $2,600 | $2,600 | $2,600 | $2,900 | $2,900 | $2,900 | |
| Fixed Wireless Phones | $900 | $900 | $900 | $950 | $950 | $950 | $1,000 | $1,000 | $1,000 | $1,050 | $1,050 | $1,050 | |
| Other Services | $900 | $900 | $900 | $950 | $950 | $950 | $1,000 | $1,000 | $1,000 | $1,060 | $1,050 | $1,050 | |
| Subtotal Direct Cost of Sales | $6,350 | $6,350 | $6,350 | $6,800 | $6,800 | $6,800 | $7,350 | $7,350 | $7,350 | $8,010 | $8,000 | $8,000 | |
| 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 | ||
| CEO | 0% | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 |
| Marketing Manager | 0% | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 |
| Programmer/Office Administrator | 0% | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 | $1,750 |
| 2 Store Attendantds | 0% | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 | $2,800 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | |
| 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 | $26,000 | $26,000 | $26,000 | $28,500 | $28,500 | $28,500 | $31,000 | $31,000 | $31,000 | $33,500 | $33,500 | $33,500 | |
| Direct Cost of Sales | $6,350 | $6,350 | $6,350 | $6,800 | $6,800 | $6,800 | $7,350 | $7,350 | $7,350 | $8,010 | $8,000 | $8,000 | |
| Other Costs of Sales | $2,000 | $2,040 | $2,081 | $2,122 | $2,165 | $2,208 | $2,252 | $2,297 | $2,343 | $2,390 | $2,438 | $2,487 | |
| Total Cost of Sales | $8,350 | $8,390 | $8,431 | $8,922 | $8,965 | $9,008 | $9,602 | $9,647 | $9,693 | $10,400 | $10,438 | $10,487 | |
| Gross Margin | $17,650 | $17,610 | $17,569 | $19,578 | $19,535 | $19,492 | $21,398 | $21,353 | $21,307 | $23,100 | $23,062 | $23,013 | |
| Gross Margin % | 67.88% | 67.73% | 67.57% | 68.69% | 68.54% | 68.39% | 69.02% | 68.88% | 68.73% | 68.95% | 68.84% | 68.70% | |
| Expenses | |||||||||||||
| Payroll | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | |
| Marketing/Promotion | $0 | $500 | $500 | $500 | $0 | $0 | $1,000 | $0 | $1,000 | $0 | $1,000 | $0 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Insurance | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Payroll Taxes | 15% | $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 | $13,250 | $13,750 | $13,750 | $13,750 | $13,250 | $13,250 | $14,250 | $13,250 | $14,250 | $13,250 | $14,250 | $13,250 | |
| Profit Before Interest and Taxes | $4,400 | $3,860 | $3,819 | $5,828 | $6,285 | $6,242 | $7,148 | $8,103 | $7,057 | $9,850 | $8,812 | $9,763 | |
| EBITDA | $4,400 | $3,860 | $3,819 | $5,828 | $6,285 | $6,242 | $7,148 | $8,103 | $7,057 | $9,850 | $8,812 | $9,763 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $1,320 | $1,158 | $1,146 | $1,748 | $1,886 | $1,873 | $2,144 | $2,431 | $2,117 | $2,955 | $2,644 | $2,929 | |
| Net Profit | $3,080 | $2,702 | $2,673 | $4,079 | $4,400 | $4,369 | $5,003 | $5,672 | $4,940 | $6,895 | $6,168 | $6,834 | |
| Net Profit/Sales | 11.85% | 10.39% | 10.28% | 14.31% | 15.44% | 15.33% | 16.14% | 18.30% | 15.93% | 20.58% | 18.41% | 20.40% | |
| 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 | $26,000 | $26,000 | $26,000 | $28,500 | $28,500 | $28,500 | $31,000 | $31,000 | $31,000 | $33,500 | $33,500 | $33,500 | |
| Subtotal Cash from Operations | $26,000 | $26,000 | $26,000 | $28,500 | $28,500 | $28,500 | $31,000 | $31,000 | $31,000 | $33,500 | $33,500 | $33,500 | |
| 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 | $50,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $76,000 | $26,000 | $26,000 | $28,500 | $28,500 | $28,500 | $31,000 | $31,000 | $31,000 | $33,500 | $33,500 | $33,500 | |
| 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 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | $10,250 | |
| Bill Payments | $211 | $6,333 | $6,699 | $6,836 | $10,148 | $13,851 | $13,961 | $16,256 | $15,103 | $15,850 | $17,017 | $17,050 | |
| Subtotal Spent on Operations | $10,461 | $16,583 | $16,949 | $17,086 | $20,398 | $24,101 | $24,211 | $26,506 | $25,353 | $26,100 | $27,267 | $27,300 | |
| 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 | $10,461 | $16,583 | $16,949 | $17,086 | $20,398 | $24,101 | $24,211 | $26,506 | $25,353 | $26,100 | $27,267 | $27,300 | |
| Net Cash Flow | $65,539 | $9,417 | $9,051 | $11,414 | $8,102 | $4,399 | $6,789 | $4,494 | $5,647 | $7,400 | $6,233 | $6,200 | |
| Cash Balance | $67,539 | $76,957 | $86,008 | $97,421 | $105,523 | $109,922 | $116,710 | $121,204 | $126,852 | $134,251 | $140,484 | $146,685 | |
| 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 | $2,000 | $67,539 | $76,957 | $86,008 | $97,421 | $105,523 | $109,922 | $116,710 | $121,204 | $126,852 | $134,251 | $140,484 | $146,685 |
| Inventory | $30,000 | $23,650 | $17,300 | $10,950 | $6,800 | $6,800 | $6,800 | $7,350 | $7,350 | $7,350 | $8,010 | $8,000 | $8,000 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $32,000 | $91,189 | $94,257 | $96,958 | $104,221 | $112,323 | $116,722 | $124,060 | $128,554 | $134,202 | $142,261 | $148,484 | $154,685 |
| 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 | $32,000 | $91,189 | $94,257 | $96,958 | $104,221 | $112,323 | $116,722 | $124,060 | $128,554 | $134,202 | $142,261 | $148,484 | $154,685 |
| 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 | $6,109 | $6,475 | $6,502 | $9,687 | $13,389 | $13,418 | $15,753 | $14,576 | $15,283 | $16,448 | $16,503 | $15,869 |
| 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 | $6,109 | $6,475 | $6,502 | $9,687 | $13,389 | $13,418 | $15,753 | $14,576 | $15,283 | $16,448 | $16,503 | $15,869 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $6,109 | $6,475 | $6,502 | $9,687 | $13,389 | $13,418 | $15,753 | $14,576 | $15,283 | $16,448 | $16,503 | $15,869 |
| Paid-in Capital | $43,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 | $93,000 |
| Retained Earnings | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) |
| Earnings | $0 | $3,080 | $5,782 | $8,455 | $12,535 | $16,934 | $21,304 | $26,307 | $31,979 | $36,919 | $43,813 | $49,982 | $56,816 |
| Total Capital | $32,000 | $85,080 | $87,782 | $90,455 | $94,535 | $98,934 | $103,304 | $108,307 | $113,979 | $118,919 | $125,813 | $131,982 | $138,816 |
| Total Liabilities and Capital | $32,000 | $91,189 | $94,257 | $96,958 | $104,221 | $112,323 | $116,722 | $124,060 | $128,554 | $134,202 | $142,261 | $148,484 | $154,685 |
| Net Worth | $32,000 | $85,080 | $87,782 | $90,455 | $94,535 | $98,934 | $103,304 | $108,307 | $113,979 | $118,919 | $125,813 | $131,982 | $138,816 |
