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Coffee Distribution 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
Espresso Syrups 0% $14,322 $16,470 $18,941 $21,782 $25,049 $28,807 $33,128 $38,097 $43,811 $50,383 $57,940 $66,632
Chocolate & Caramel Sauces 0% $10,465 $12,034 $13,839 $15,915 $18,303 $21,048 $21,048 $24,205 $27,836 $32,011 $36,813 $42,335
Specialty Beverage Mixes 0% $8,626 $6,363 $3,759 $4,006 $4,242 $4,732 $7,887 $10,498 $21,167 $30,347 $34,899 $40,134
Energy Drinks 0% $1,530 $1,760 $2,023 $2,327 $2,676 $3,077 $3,539 $4,070 $4,680 $5,382 $6,190 $7,118
Concentrated Milk 0% $1,530 $2,924 $3,520 $4,245 $5,128 $6,360 $7,914 $9,882 $12,379 $15,556 $19,604 $24,774
Paper Supplies 0% $51,400 $47,414 $43,114 $45,849 $51,378 $58,075 $68,506 $85,766 $123,777 $177,815 $202,120 $230,071
Marketing 0% $700 $805 $910 $1,015 $1,155 $1,295 $1,470 $1,680 $1,890 $2,170 $2,450 $2,765
Total Sales $88,573 $87,770 $86,106 $95,139 $107,931 $123,394 $143,492 $174,198 $235,540 $313,664 $360,016 $413,829
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
Espresso Syrups $11,908 $13,694 $15,748 $18,110 $20,827 $23,951 $27,544 $31,675 $36,426 $41,890 $48,174 $55,400
Chocolate & Caramel Sauces $8,441 $9,707 $11,163 $12,837 $14,763 $16,977 $19,524 $22,453 $25,821 $29,694 $34,148 $39,270
Specialty Beverage Mixes $6,496 $4,866 $2,981 $3,192 $3,401 $3,802 $6,168 $8,145 $16,035 $22,852 $26,280 $30,222
Energy Drinks $1,260 $1,449 $1,666 $1,916 $2,204 $2,534 $2,914 $3,352 $3,854 $4,433 $5,097 $5,862
Concentrated Milk $1,308 $2,509 $3,022 $3,646 $4,405 $5,465 $6,804 $8,499 $10,651 $13,389 $16,880 $21,339
Paper Supplies $38,550 $35,560 $32,335 $34,387 $38,534 $43,556 $51,379 $64,325 $92,833 $133,361 $151,590 $172,554
Marketing $250 $288 $325 $363 $413 $463 $525 $600 $675 $775 $875 $988
Subtotal Direct Cost of Sales $68,213 $68,073 $67,240 $74,451 $84,546 $96,749 $114,858 $139,049 $186,297 $246,395 $283,045 $325,635
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
Jennifer Smith 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
Sales/Delivery (Salary) 0% $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700
Sales/Delivery (Commission) 0% $170 $192 $216 $240 $268 $300 $336 $379 $429 $493 $565 $649
Delivery/Warehouse Personnel 0% $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700
Administration 0% $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560 $1,560
Total People 4 4 4 4 4 4 4 4 4 4 4 4
Total Payroll $7,630 $7,652 $7,676 $7,700 $7,728 $7,760 $7,796 $7,839 $7,889 $7,953 $8,025 $8,109
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 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
Long-term Interest Rate 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
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 $88,573 $87,770 $86,106 $95,139 $107,931 $123,394 $143,492 $174,198 $235,540 $313,664 $360,016 $413,829
Direct Cost of Sales $68,213 $68,073 $67,240 $74,451 $84,546 $96,749 $114,858 $139,049 $186,297 $246,395 $283,045 $325,635
Hidden Row $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $68,213 $68,073 $67,240 $74,451 $84,546 $96,749 $114,858 $139,049 $186,297 $246,395 $283,045 $325,635
Gross Margin $20,360 $19,697 $18,866 $20,688 $23,385 $26,645 $28,634 $35,149 $49,243 $67,269 $76,971 $88,194
Gross Margin % 22.99% 22.44% 21.91% 21.74% 21.67% 21.59% 19.96% 20.18% 20.91% 21.45% 21.38% 21.31%
Expenses
Payroll $7,630 $7,652 $7,676 $7,700 $7,728 $7,760 $7,796 $7,839 $7,889 $7,953 $8,025 $8,109
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758 $2,758
Utilities and Phone $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Payroll Burden 15% $1,145 $1,148 $1,151 $1,155 $1,159 $1,164 $1,169 $1,176 $1,183 $1,193 $1,204 $1,216
Leased Equipment (Delivery Vehicles) $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Leased Equipment (Warehouse) $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Leased Equipment (Other) $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Fuel (delivery) $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Advertising / Promotion $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Professional Services 15% $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Miscellaneous (office supplies, etc) $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Total Operating Expenses $15,783 $15,808 $15,835 $15,863 $15,895 $15,932 $15,973 $16,023 $16,080 $16,154 $16,237 $16,333
Profit Before Interest and Taxes $4,578 $3,889 $3,030 $4,825 $7,490 $10,713 $12,661 $19,126 $33,163 $51,116 $60,735 $71,861
EBITDA $4,578 $3,889 $3,030 $4,825 $7,490 $10,713 $12,661 $19,126 $33,163 $51,116 $60,735 $71,861
Interest Expense $620 $607 $593 $580 $567 $553 $540 $527 $513 $500 $487 $473
Taxes Incurred $1,187 $821 $609 $1,061 $1,731 $2,540 $3,030 $4,650 $8,162 $12,654 $15,062 $17,847
Other Income
Interest Income $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income Account Name $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Income $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Expense
Account Name $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Expense Account Name $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Other Income $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit $2,770 $2,462 $1,828 $3,184 $5,192 $7,620 $9,090 $13,950 $24,487 $37,962 $45,186 $53,541
Net Profit/Sales 3.13% 2.80% 2.12% 3.35% 4.81% 6.18% 6.34% 8.01% 10.40% 12.10% 12.55% 12.94%
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 $88,573 $87,770 $86,106 $95,139 $107,931 $123,394 $143,492 $174,198 $235,540 $313,664 $360,016 $413,829
Subtotal Cash from Operations $88,573 $87,770 $86,106 $95,139 $107,931 $123,394 $143,492 $174,198 $235,540 $313,664 $360,016 $413,829
Additional Cash Received
Non Operating (Other) Income $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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 $88,573 $87,770 $86,106 $95,139 $107,931 $123,394 $143,492 $174,198 $235,540 $313,664 $360,016 $413,829
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 $7,630 $7,652 $7,676 $7,700 $7,728 $7,760 $7,796 $7,839 $7,889 $7,953 $8,025 $8,109
Bill Payments $2,607 $78,184 $77,442 $76,236 $92,651 $106,626 $122,274 $147,608 $181,556 $257,760 $334,299 $348,850
Subtotal Spent on Operations $10,237 $85,836 $85,118 $83,936 $100,379 $114,386 $130,070 $155,447 $189,445 $265,713 $342,324 $356,959
Additional Cash Spent
Non Operating (Other) Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment of Current Borrowing $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
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 $12,237 $87,836 $87,118 $85,936 $102,379 $116,386 $132,070 $157,447 $191,445 $267,713 $344,324 $358,959
Net Cash Flow $76,336 ($66) ($1,012) $9,203 $5,552 $7,008 $11,422 $16,751 $44,095 $45,951 $15,692 $54,870
Cash Balance $86,136 $86,071 $85,059 $94,262 $99,813 $106,821 $118,243 $134,994 $179,089 $225,039 $240,731 $295,601
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 $9,800 $86,136 $86,071 $85,059 $94,262 $99,813 $106,821 $118,243 $134,994 $179,089 $225,039 $240,731 $295,601
Inventory $75,000 $75,034 $74,880 $73,964 $81,896 $93,001 $106,424 $126,344 $152,954 $204,926 $271,034 $311,349 $358,198
Other Current Assets $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 $18,750
Total Current Assets $103,550 $179,920 $179,701 $177,773 $194,908 $211,564 $231,995 $263,337 $306,698 $402,765 $514,823 $570,830 $672,549
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 $103,550 $179,920 $179,701 $177,773 $194,908 $211,564 $231,995 $263,337 $306,698 $402,765 $514,823 $570,830 $672,549
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 $75,600 $74,919 $73,163 $89,114 $102,578 $117,390 $141,641 $173,052 $246,632 $322,728 $335,549 $385,728
Current Borrowing $95,000 $93,000 $91,000 $89,000 $87,000 $85,000 $83,000 $81,000 $79,000 $77,000 $75,000 $73,000 $71,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $95,000 $168,600 $165,919 $162,163 $176,114 $187,578 $200,390 $222,641 $252,052 $323,632 $397,728 $408,549 $456,728
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $95,000 $168,600 $165,919 $162,163 $176,114 $187,578 $200,390 $222,641 $252,052 $323,632 $397,728 $408,549 $456,728
Paid-in Capital $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
Retained Earnings ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450) ($16,450)
Earnings $0 $2,770 $5,232 $7,060 $10,244 $15,436 $23,056 $32,146 $46,096 $70,583 $108,545 $153,731 $207,271
Total Capital $8,550 $11,320 $13,782 $15,610 $18,794 $23,986 $31,606 $40,696 $54,646 $79,133 $117,095 $162,281 $215,821
Total Liabilities and Capital $103,550 $179,920 $179,701 $177,773 $194,908 $211,564 $231,995 $263,337 $306,698 $402,765 $514,823 $570,830 $672,549
Net Worth $8,550 $11,320 $13,782 $15,610 $18,794 $23,986 $31,606 $40,696 $54,646 $79,133 $117,095 $162,281 $215,821