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Clothing E-commerce Site 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
Clothing 0% $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
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
Clothing $20,000 $20,000 $31,000 $42,000 $58,000 $78,000 $100,000 $120,000 $150,000 $180,000 $210,000 $240,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $20,000 $20,000 $31,000 $42,000 $58,000 $78,000 $100,000 $120,000 $150,000 $180,000 $210,000 $240,000
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
Marketing/Website Director 0% $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Design Director 0% $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Designers 0% $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Web Administrator 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
Office 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
Marketing Staff 0% $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Accountant 0% $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300 $3,300
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 8 8 8 8 8 8 8 8 8 8 8 8
Total Payroll $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300
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% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
Direct Cost of Sales $20,000 $20,000 $31,000 $42,000 $58,000 $78,000 $100,000 $120,000 $150,000 $180,000 $210,000 $240,000
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $20,000 $20,000 $31,000 $42,000 $58,000 $78,000 $100,000 $120,000 $150,000 $180,000 $210,000 $240,000
Gross Margin $20,000 $20,000 $29,000 $38,000 $52,000 $62,000 $80,000 $100,000 $100,000 $120,000 $140,000 $160,000
Gross Margin % 50.00% 50.00% 48.33% 47.50% 47.27% 44.29% 44.44% 45.45% 40.00% 40.00% 40.00% 40.00%
Expenses
Payroll $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300
Sales and Marketing and Other Expenses $30,000 $20,000 $10,000 $40,000 $15,000 $45,000 $15,000 $15,000 $25,000 $10,000 $30,000 $10,000
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $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
Payroll Taxes 15% $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645 $6,645
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $83,145 $73,145 $63,145 $93,145 $68,145 $98,145 $68,145 $68,145 $78,145 $63,145 $83,145 $63,145
Profit Before Interest and Taxes ($63,145) ($53,145) ($34,145) ($55,145) ($16,145) ($36,145) $11,855 $31,855 $21,855 $56,855 $56,855 $96,855
EBITDA ($63,145) ($53,145) ($34,145) ($55,145) ($16,145) ($36,145) $11,855 $31,855 $21,855 $56,855 $56,855 $96,855
Interest Expense $1,636 $1,604 $1,573 $1,542 $1,511 $1,480 $1,449 $1,418 $1,387 $1,356 $1,324 $1,293
Taxes Incurred ($19,434) ($16,425) ($10,716) ($17,006) ($5,297) ($11,288) $3,122 $9,131 $6,140 $16,650 $16,659 $28,668
Net Profit ($45,346) ($38,325) ($25,003) ($39,681) ($12,359) ($26,338) $7,284 $21,306 $14,328 $38,850 $38,871 $66,893
Net Profit/Sales -113.37% -95.81% -41.67% -49.60% -11.24% -18.81% 4.05% 9.68% 5.73% 12.95% 11.11% 16.72%
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 $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
Subtotal Cash from Operations $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
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 $40,000 $40,000 $60,000 $80,000 $110,000 $140,000 $180,000 $220,000 $250,000 $300,000 $350,000 $400,000
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 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300 $44,300
Bill Payments $2,102 $62,079 $34,651 $53,959 $87,754 $97,272 $144,323 $153,408 $177,993 $225,221 $251,516 $300,561
Subtotal Spent on Operations $46,402 $106,379 $78,951 $98,259 $132,054 $141,572 $188,623 $197,708 $222,293 $269,521 $295,816 $344,861
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 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733 $3,733
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 $50,135 $110,112 $82,684 $101,992 $135,787 $145,305 $192,356 $201,441 $226,026 $273,254 $299,549 $348,594
Net Cash Flow ($10,135) ($70,112) ($22,684) ($21,992) ($25,787) ($5,305) ($12,356) $18,559 $23,974 $26,746 $50,451 $51,406
Cash Balance $391,365 $321,253 $298,570 $276,578 $250,791 $245,487 $233,130 $251,689 $275,663 $302,408 $352,859 $404,264
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 $401,500 $391,365 $321,253 $298,570 $276,578 $250,791 $245,487 $233,130 $251,689 $275,663 $302,408 $352,859 $404,264
Inventory $0 $22,000 $22,000 $34,100 $46,200 $63,800 $85,800 $110,000 $132,000 $165,000 $198,000 $231,000 $264,000
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $401,500 $413,365 $343,253 $332,670 $322,778 $314,591 $331,287 $343,130 $383,689 $440,663 $500,408 $583,859 $668,264
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 $401,500 $413,365 $343,253 $332,670 $322,778 $314,591 $331,287 $343,130 $383,689 $440,663 $500,408 $583,859 $668,264
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 $60,945 $32,890 $51,043 $84,565 $92,471 $139,236 $147,529 $170,514 $216,893 $241,522 $289,834 $311,080
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 $60,945 $32,890 $51,043 $84,565 $92,471 $139,236 $147,529 $170,514 $216,893 $241,522 $289,834 $311,080
Long-term Liabilities $200,000 $196,267 $192,534 $188,801 $185,068 $181,335 $177,602 $173,869 $170,136 $166,403 $162,670 $158,937 $155,204
Total Liabilities $200,000 $257,212 $225,424 $239,844 $269,633 $273,806 $316,838 $321,398 $340,650 $383,296 $404,192 $448,771 $466,284
Paid-in Capital $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000 $260,000
Retained Earnings ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500) ($58,500)
Earnings $0 ($45,346) ($83,671) ($108,674) ($148,355) ($160,714) ($187,052) ($179,767) ($158,461) ($144,134) ($105,284) ($66,413) $481
Total Capital $201,500 $156,154 $117,829 $92,826 $53,145 $40,786 $14,448 $21,733 $43,039 $57,366 $96,216 $135,087 $201,981
Total Liabilities and Capital $401,500 $413,365 $343,253 $332,670 $322,778 $314,591 $331,287 $343,130 $383,689 $440,663 $500,408 $583,859 $668,264
Net Worth $201,500 $156,154 $117,829 $92,826 $53,145 $40,786 $14,448 $21,733 $43,039 $57,366 $96,216 $135,087 $201,981