Silvera and Sons

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Coffee Export Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Unit Sales
Import and Export 0% 8,700 8,200 8,800 8,300 8,450 8,050 8,000 8,200 8,050 8,000 9,050 8,400
Other 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 8,700 8,200 8,800 8,300 8,450 8,050 8,000 8,200 8,050 8,000 9,050 8,400
Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Import and Export $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08 $262.08
Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sales
Import and Export $2,280,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $2,280,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Import and Export 0.00% $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00 $212.00
Other 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
Direct Cost of Sales
Import and Export $1,844,400 $1,738,400 $1,865,600 $1,759,600 $1,791,400 $1,706,600 $1,696,000 $1,738,400 $1,706,600 $1,696,000 $1,918,600 $1,780,800
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $1,844,400 $1,738,400 $1,865,600 $1,759,600 $1,791,400 $1,706,600 $1,696,000 $1,738,400 $1,706,600 $1,696,000 $1,918,600 $1,780,800
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production Personnel
Antonio Silvera, VP Production $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200
Plant Employees $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333 $18,333
Other $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Subtotal $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033
Sales and Marketing Personnel
Marco Silvera Jr, VP Sales/Mktg. $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750
Other $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041 $15,041
Subtotal $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791
General and Administrative Personnel
Marco Slivera Sr, CEO $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200
Ralph Henzo, CFO $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Admin/Acctg. Staff $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750
Other $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Subtotal $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950
Other Personnel
Name or Title or Group $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Name or Title or Group $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Name or Title or Group $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 15 15 15 15 15 15 15 15 15 15 15 15
Total Payroll $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $2,280,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
Direct Cost of Sales $1,844,400 $1,738,400 $1,865,600 $1,759,600 $1,791,400 $1,706,600 $1,696,000 $1,738,400 $1,706,600 $1,696,000 $1,918,600 $1,780,800
Production Payroll $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033 $25,033
Other Costs of Sales $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
Total Cost of Sales $1,894,433 $1,788,433 $1,915,633 $1,809,633 $1,841,433 $1,756,633 $1,746,033 $1,788,433 $1,756,633 $1,746,033 $1,968,633 $1,830,833
Gross Margin $385,663 $360,623 $390,671 $365,631 $373,143 $353,111 $350,607 $360,623 $353,111 $350,607 $403,191 $370,639
Gross Margin % 16.91% 16.78% 16.94% 16.81% 16.85% 16.74% 16.72% 16.78% 16.74% 16.72% 17.00% 16.84%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791 $18,791
Advertising/Promotion $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Travel $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Other Sales and Marketing Expenses $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Total Sales and Marketing Expenses $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541 $34,541
Sales and Marketing % 1.51% 1.61% 1.50% 1.59% 1.56% 1.64% 1.65% 1.61% 1.64% 1.65% 1.46% 1.57%
General and Administrative Expenses
General and Administrative Payroll $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950 $9,950
Marketing/Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000
Leased Equipment $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200 $4,200
Utilities $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Insurance $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Rent $0 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750
Payroll Taxes 9% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other General and Administrative Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total General and Administrative Expenses $41,150 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900 $68,900
General and Administrative % 1.80% 3.21% 2.99% 3.17% 3.11% 3.27% 3.29% 3.21% 3.27% 3.29% 2.90% 3.13%
Other Expenses:
Other Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Consultants $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Other Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expenses $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Other % 0.07% 0.07% 0.07% 0.07% 0.07% 0.07% 0.07% 0.07% 0.07% 0.07% 0.06% 0.07%
Total Operating Expenses $77,191 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941 $104,941
Profit Before Interest and Taxes $308,472 $255,682 $285,730 $260,690 $268,202 $248,170 $245,666 $255,682 $248,170 $245,666 $298,250 $265,698
EBITDA $326,472 $273,682 $303,730 $278,690 $286,202 $266,170 $263,666 $273,682 $266,170 $263,666 $316,250 $283,698
Interest Expense $23,885 $23,621 $23,356 $23,092 $22,827 $22,563 $22,298 $22,034 $21,769 $21,505 $21,240 $20,976
Taxes Incurred $133,756 $109,069 $123,316 $111,671 $115,326 $106,035 $104,983 $109,815 $106,408 $105,356 $130,195 $115,019
Net Profit $150,831 $122,992 $139,058 $125,927 $130,049 $119,572 $118,385 $123,834 $119,992 $118,805 $146,815 $129,703
Net Profit/Sales 6.62% 5.72% 6.03% 5.79% 5.87% 5.67% 5.65% 5.76% 5.69% 5.67% 6.19% 5.89%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $2,280,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
Subtotal Cash from Operations $2,280,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
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 $2,700,000 $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 $4,980,096 $2,149,056 $2,306,304 $2,175,264 $2,214,576 $2,109,744 $2,096,640 $2,149,056 $2,109,744 $2,096,640 $2,371,824 $2,201,472
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774 $53,774
Bill Payments $132,806 $3,668,016 $1,850,946 $2,222,911 $1,867,189 $2,040,313 $1,827,442 $1,898,330 $1,996,185 $1,883,378 $1,911,190 $2,379,772
Subtotal Spent on Operations $186,580 $3,721,790 $1,904,720 $2,276,685 $1,920,963 $2,094,087 $1,881,216 $1,952,104 $2,049,959 $1,937,152 $1,964,964 $2,433,546
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 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833 $4,833
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750 $27,750
Purchase Other Current Assets $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Purchase Long-term Assets $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000 $225,000
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $421,413 $3,984,373 $2,167,303 $2,539,268 $2,183,546 $2,356,670 $2,143,799 $2,214,687 $2,312,542 $2,199,735 $2,227,547 $2,696,129
Net Cash Flow $4,558,683 ($1,835,317) $139,001 ($364,004) $31,030 ($246,926) ($47,159) ($65,631) ($202,798) ($103,095) $144,277 ($494,657)
Cash Balance $5,552,943 $3,717,626 $3,856,626 $3,492,622 $3,523,653 $3,276,727 $3,229,568 $3,163,937 $2,961,139 $2,858,044 $3,002,321 $2,507,664
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $994,260 $5,552,943 $3,717,626 $3,856,626 $3,492,622 $3,523,653 $3,276,727 $3,229,568 $3,163,937 $2,961,139 $2,858,044 $3,002,321 $2,507,664
Inventory $355,200 $2,028,840 $1,912,240 $2,052,160 $1,935,560 $1,970,540 $1,877,260 $1,865,600 $1,912,240 $1,877,260 $1,865,600 $2,110,460 $1,958,880
Other Current Assets $243,936 $248,936 $253,936 $258,936 $263,936 $268,936 $273,936 $278,936 $283,936 $288,936 $293,936 $298,936 $303,936
Total Current Assets $1,593,396 $7,830,719 $5,883,802 $6,167,722 $5,692,118 $5,763,129 $5,427,923 $5,374,104 $5,360,113 $5,127,335 $5,017,580 $5,411,717 $4,770,480
Long-term Assets
Long-term Assets $521,650 $746,650 $971,650 $1,196,650 $1,421,650 $1,646,650 $1,871,650 $2,096,650 $2,321,650 $2,546,650 $2,771,650 $2,996,650 $3,221,650
Accumulated Depreciation $100,000 $118,000 $136,000 $154,000 $172,000 $190,000 $208,000 $226,000 $244,000 $262,000 $280,000 $298,000 $316,000
Total Long-term Assets $421,650 $628,650 $835,650 $1,042,650 $1,249,650 $1,456,650 $1,663,650 $1,870,650 $2,077,650 $2,284,650 $2,491,650 $2,698,650 $2,905,650
Total Assets $2,015,046 $8,459,369 $6,719,452 $7,210,372 $6,941,768 $7,219,779 $7,091,573 $7,244,754 $7,437,763 $7,411,985 $7,509,230 $8,110,367 $7,676,130
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $8,435 $3,606,760 $1,776,433 $2,160,879 $1,798,931 $1,979,476 $1,764,281 $1,831,660 $1,933,419 $1,820,231 $1,831,254 $2,318,158 $1,786,801
Current Borrowing $58,000 $53,167 $48,334 $43,501 $38,668 $33,835 $29,002 $24,169 $19,336 $14,503 $9,670 $4,837 $4
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $66,435 $3,659,927 $1,824,767 $2,204,380 $1,837,599 $2,013,311 $1,793,283 $1,855,829 $1,952,755 $1,834,734 $1,840,924 $2,322,995 $1,786,805
Long-term Liabilities $402,000 $3,102,000 $3,074,250 $3,046,500 $3,018,750 $2,991,000 $2,963,250 $2,935,500 $2,907,750 $2,880,000 $2,852,250 $2,824,500 $2,796,750
Total Liabilities $468,435 $6,761,927 $4,899,017 $5,250,880 $4,856,349 $5,004,311 $4,756,533 $4,791,329 $4,860,505 $4,714,734 $4,693,174 $5,147,495 $4,583,555
Paid-in Capital $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000 $525,000
Retained Earnings $85,985 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611 $1,021,611
Earnings $935,626 $150,831 $273,823 $412,881 $538,809 $668,857 $788,429 $906,814 $1,030,648 $1,150,640 $1,269,445 $1,416,261 $1,545,964
Total Capital $1,546,611 $1,697,442 $1,820,434 $1,959,492 $2,085,420 $2,215,468 $2,335,040 $2,453,425 $2,577,259 $2,697,251 $2,816,056 $2,962,872 $3,092,575
Total Liabilities and Capital $2,015,046 $8,459,369 $6,719,452 $7,210,372 $6,941,768 $7,219,779 $7,091,573 $7,244,754 $7,437,763 $7,411,985 $7,509,230 $8,110,367 $7,676,130
Net Worth $1,546,611 $1,697,442 $1,820,434 $1,959,492 $2,085,420 $2,215,468 $2,335,040 $2,453,425 $2,577,259 $2,697,251 $2,816,056 $2,962,872 $3,092,575
General Assumptions
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current Interest Rate 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00% 14.00%
Long-term Interest Rate 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00%
Tax Rate 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00% 47.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0