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SIC 5812 Eating and Drinking Places - Eating places
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Coffee Kiosk Business Plan
The Daily Perc
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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 | ||
| Unit Sales | |||||||||||||
| Drive-thru #1 | 0% | 0 | 0 | 0 | 17,500 | 23,047 | 24,199 | 22,989 | 23,047 | 24,199 | 22,989 | 23,047 | 21,895 |
| Drive-thru #2 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,500 | 23,047 | 21,895 | 23,047 |
| Drive-thru #3 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Drive-thru #4 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Drive-thru #5 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Drive-thrus #6 & #7 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Drive-thrus #8, #9, & #10 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Drive-thrus #11, #12, & #13 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Mobile Cafe #1 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 | 5,000 |
| Mobile Cafe #2 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Mobile Cafe #3 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Mobile Cafe #4 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Website Sales/Premium Items | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 0 | 0 | 0 | 17,500 | 23,047 | 24,199 | 22,989 | 23,047 | 41,699 | 46,036 | 49,942 | 49,942 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Drive-thru #1 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thru #2 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thru #3 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thru #4 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thru #5 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thrus #6 & #7 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thrus #8, #9, & #10 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Drive-thrus #11, #12, & #13 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | $1.85 | |
| Mobile Cafe #1 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | |
| Mobile Cafe #2 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | |
| Mobile Cafe #3 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | |
| Mobile Cafe #4 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | $2.45 | |
| Website Sales/Premium Items | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | |
| Sales | |||||||||||||
| Drive-thru #1 | $0 | $0 | $0 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $44,769 | $42,530 | $42,637 | $40,505 | |
| Drive-thru #2 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $32,375 | $42,637 | $40,505 | $42,637 | |
| Drive-thru #3 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thru #4 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thru #5 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #6 & #7 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #8, #9, & #10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #11, #12, & #13 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #1 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,250 | $12,250 | |
| Mobile Cafe #2 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #3 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #4 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Website Sales/Premium Items | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $0 | $0 | $0 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $77,144 | $85,167 | $95,392 | $95,392 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Drive-thru #1 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thru #2 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thru #3 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thru #4 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thru #5 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thrus #6 & #7 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thrus #8, #9, & #10 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Drive-thrus #11, #12, & #13 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Mobile Cafe #1 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Mobile Cafe #2 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Mobile Cafe #3 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Mobile Cafe #4 | 0.00% | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 | $0.64 |
| Website Sales/Premium Items | 0.00% | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 | $6.50 |
| Direct Cost of Sales | |||||||||||||
| Drive-thru #1 | $0 | $0 | $0 | $11,200 | $14,750 | $15,488 | $14,713 | $14,750 | $15,488 | $14,713 | $14,750 | $14,013 | |
| Drive-thru #2 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,200 | $14,750 | $14,013 | $14,750 | |
| Drive-thru #3 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thru #4 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thru #5 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #6 & #7 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #8, #9, & #10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Drive-thrus #11, #12, & #13 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #1 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,200 | $3,200 | |
| Mobile Cafe #2 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #3 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Mobile Cafe #4 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Website Sales/Premium Items | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $0 | $0 | $11,200 | $14,750 | $15,488 | $14,713 | $14,750 | $26,688 | $29,463 | $31,963 | $31,963 | |
| 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 | ||
| Production Personnel | |||||||||||||
| Drive-thru Team | $0 | $0 | $0 | $10,500 | $10,850 | $9,800 | $9,800 | $10,500 | $19,624 | $21,700 | $21,000 | $21,700 | |
| Mobile Cafe Team | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,700 | $4,700 | |
| Equipment Care Specialist (Headquarters) | $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 | |
| Subtotal | $0 | $0 | $0 | $10,500 | $10,850 | $9,800 | $9,800 | $10,500 | $19,624 | $21,700 | $25,700 | $26,400 | |
| Sales and Marketing Personnel | |||||||||||||
| District Manager (Four Drive-thrus) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Corporate Events Sales Exec | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Director of Marketing | $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 | |
| Subtotal | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| General and Administrative Personnel | |||||||||||||
| Bookkeeper/Office Administrator | $0 | $0 | $0 | $0 | $1,750 | $1,750 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | |
| Warehouse/Site Manager | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,500 | $3,500 | |
| Inventory Clerk | $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 | |
| Subtotal | $0 | $0 | $0 | $0 | $1,750 | $1,750 | $3,500 | $3,500 | $3,500 | $3,500 | $7,000 | $7,000 | |
| Other Personnel | |||||||||||||
| Chief Operating Officer | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Chief Financial Officer | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Chief Information Officer | $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 | |
| Subtotal | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Total People | 1 | 1 | 1 | 5 | 6 | 6 | 6 | 6 | 11 | 11 | 15 | 15 | |
| Total Payroll | $5,500 | $5,500 | $5,500 | $16,000 | $18,100 | $17,050 | $18,800 | $19,500 | $28,624 | $30,700 | $38,200 | $38,900 | |
| 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 | 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 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| 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 | $0 | $0 | $0 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $77,144 | $85,167 | $95,392 | $95,392 | |
| Direct Cost of Sales | $0 | $0 | $0 | $11,200 | $14,750 | $15,488 | $14,713 | $14,750 | $26,688 | $29,463 | $31,963 | $31,963 | |
| Production Payroll | $0 | $0 | $0 | $10,500 | $10,850 | $9,800 | $9,800 | $10,500 | $19,624 | $21,700 | $25,700 | $26,400 | |
| Sales Commissions | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $708 | $708 | |
| Total Cost of Sales | $0 | $0 | $0 | $21,700 | $25,600 | $25,288 | $24,513 | $25,250 | $46,312 | $51,163 | $58,371 | $59,071 | |
| Gross Margin | $0 | $0 | $0 | $10,675 | $17,037 | $19,481 | $18,017 | $17,387 | $30,832 | $34,004 | $37,021 | $36,321 | |
| Gross Margin % | 0.00% | 0.00% | 0.00% | 32.97% | 39.96% | 43.52% | 42.36% | 40.78% | 39.97% | 39.93% | 38.81% | 38.08% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Advertising/Promotion | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Website | $0 | $0 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Travel | $0 | $0 | $1,000 | $0 | $0 | $1,000 | $0 | $0 | $1,000 | $0 | $0 | $1,000 | |
| Donations | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,416 | $1,916 | |
| Total Sales and Marketing Expenses | $0 | $0 | $1,100 | $2,100 | $2,100 | $3,100 | $2,100 | $2,100 | $3,100 | $2,100 | $3,516 | $5,016 | |
| Sales and Marketing % | 0.00% | 0.00% | 0.00% | 6.49% | 4.93% | 6.92% | 4.94% | 4.93% | 4.02% | 2.47% | 3.69% | 5.26% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | $0 | $0 | $0 | $0 | $1,750 | $1,750 | $3,500 | $3,500 | $3,500 | $3,500 | $7,000 | $7,000 | |
| Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Depreciation | $0 | $310 | $310 | $1,565 | $1,565 | $1,565 | $1,565 | $1,565 | $2,820 | $2,820 | $3,850 | $3,850 | |
| Leased Offices and Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $0 | $0 | $700 | $800 | $920 | $920 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | $1,050 | |
| Insurance | $0 | $0 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | $1,257 | |
| Rent | $0 | $0 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $2,400 | $2,400 | $2,400 | $2,400 | |
| Payroll Taxes | 15% | $825 | $825 | $825 | $2,400 | $2,715 | $2,558 | $2,820 | $2,925 | $4,294 | $4,605 | $5,730 | $5,835 |
| Other General and Administrative Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total General and Administrative Expenses | $825 | $1,135 | $4,292 | $7,222 | $9,407 | $9,250 | $11,392 | $11,497 | $15,321 | $15,632 | $21,287 | $21,392 | |
| General and Administrative % | 0.00% | 0.00% | 0.00% | 22.31% | 22.06% | 20.66% | 26.79% | 26.96% | 19.86% | 18.35% | 22.32% | 22.43% | |
| Other Expenses: | |||||||||||||
| Other Payroll | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Consultants | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Legal/Accounting/Consultants | $1,500 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Total Other Expenses | $7,000 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | |
| Other % | 0.00% | 0.00% | 0.00% | 20.08% | 15.24% | 14.52% | 15.28% | 15.24% | 8.43% | 7.63% | 6.81% | 6.81% | |
| Total Operating Expenses | $7,825 | $7,635 | $11,892 | $15,822 | $18,007 | $18,850 | $19,992 | $20,097 | $24,921 | $24,232 | $31,303 | $32,908 | |
| Profit Before Interest and Taxes | ($7,825) | ($7,635) | ($11,892) | ($5,147) | ($970) | $632 | ($1,975) | ($2,710) | $5,912 | $9,772 | $5,718 | $3,413 | |
| EBITDA | ($7,825) | ($7,325) | ($11,582) | ($3,582) | $595 | $2,197 | ($410) | ($1,145) | $8,732 | $12,592 | $9,568 | $7,263 | |
| Interest Expense | $1,042 | $1,018 | $1,058 | $1,019 | $1,019 | $1,019 | $1,019 | $1,019 | $1,756 | $1,702 | $2,282 | $2,210 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($8,867) | ($8,653) | ($12,950) | ($6,166) | ($1,990) | ($388) | ($2,994) | ($3,730) | $4,156 | $8,070 | $3,436 | $1,203 | |
| Net Profit/Sales | 0.00% | 0.00% | 0.00% | -19.05% | -4.67% | -0.87% | -7.04% | -8.75% | 5.39% | 9.48% | 3.60% | 1.26% | |
| 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 | $0 | $0 | $0 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $77,144 | $85,167 | $95,392 | $95,392 | |
| Subtotal Cash from Operations | $0 | $0 | $0 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $77,144 | $85,167 | $95,392 | $95,392 | |
| 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 | $5,300 | $0 | $0 | $0 | $0 | $0 | $98,184 | $0 | $77,979 | $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 | $0 | $0 | $5,300 | $32,375 | $42,637 | $44,769 | $42,530 | $42,637 | $175,328 | $85,167 | $173,371 | $95,392 | |
| 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 | $5,500 | $5,500 | $5,500 | $16,000 | $18,100 | $17,050 | $18,800 | $19,500 | $28,624 | $30,700 | $38,200 | $38,900 | |
| Bill Payments | $112 | $3,349 | $2,987 | $7,228 | $10,030 | $17,719 | $27,251 | $24,342 | $26,320 | $54,407 | $46,831 | $52,615 | |
| Subtotal Spent on Operations | $5,612 | $8,849 | $8,487 | $23,228 | $28,130 | $34,769 | $46,051 | $43,842 | $54,944 | $85,107 | $85,031 | $91,515 | |
| 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 | $500 | $1,000 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $2,500 | $3,116 | $0 | $5,166 | $0 | $0 | $0 | $0 | $0 | $7,216 | $0 | $8,471 | |
| 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 | $105,400 | $0 | $86,450 | $0 | |
| Dividends | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Spent | $8,112 | $11,965 | $8,487 | $28,394 | $28,130 | $34,769 | $46,051 | $43,842 | $160,344 | $92,323 | $171,981 | $100,986 | |
| Net Cash Flow | ($8,112) | ($11,965) | ($3,187) | $3,981 | $14,507 | $10,000 | ($3,521) | ($1,205) | $14,984 | ($7,156) | $1,390 | ($5,594) | |
| Cash Balance | $17,388 | $5,422 | $2,236 | $6,217 | $20,724 | $30,724 | $27,203 | $25,998 | $40,982 | $33,826 | $35,216 | $29,622 | |
| 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 | $25,500 | $17,388 | $5,422 | $2,236 | $6,217 | $20,724 | $30,724 | $27,203 | $25,998 | $40,982 | $33,826 | $35,216 | $29,622 |
| Inventory | $35,000 | $35,000 | $35,000 | $35,000 | $23,800 | $16,225 | $17,036 | $16,185 | $16,225 | $29,356 | $32,410 | $35,159 | $35,159 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $60,500 | $52,388 | $40,422 | $37,236 | $30,017 | $36,949 | $47,760 | $43,387 | $42,223 | $70,338 | $66,236 | $70,375 | $64,781 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $131,400 | $131,400 | $131,400 | $131,400 | $131,400 | $131,400 | $131,400 | $131,400 | $131,400 | $236,800 | $236,800 | $323,250 | $323,250 |
| Accumulated Depreciation | $0 | $0 | $310 | $620 | $2,185 | $3,750 | $5,315 | $6,880 | $8,445 | $11,265 | $14,085 | $17,935 | $21,785 |
| Total Long-term Assets | $131,400 | $131,400 | $131,090 | $130,780 | $129,215 | $127,650 | $126,085 | $124,520 | $122,955 | $225,535 | $222,715 | $305,315 | $301,465 |
| Total Assets | $191,900 | $183,788 | $171,512 | $168,016 | $159,232 | $164,599 | $173,845 | $167,907 | $165,178 | $295,873 | $288,951 | $375,690 | $366,246 |
| 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 | $3,255 | $2,749 | $6,902 | $9,451 | $16,807 | $26,441 | $23,498 | $24,497 | $52,853 | $45,076 | $50,900 | $49,724 |
| Current Borrowing | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $8,500 | $7,500 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $9,000 | $12,255 | $11,749 | $15,902 | $18,451 | $25,807 | $35,441 | $32,498 | $33,497 | $61,853 | $54,076 | $59,400 | $57,224 |
| Long-term Liabilities | $131,400 | $128,900 | $125,784 | $131,084 | $125,918 | $125,918 | $125,918 | $125,918 | $125,918 | $224,102 | $216,886 | $294,865 | $286,394 |
| Total Liabilities | $140,400 | $141,155 | $137,533 | $146,986 | $144,369 | $151,725 | $161,359 | $158,416 | $159,415 | $285,955 | $270,962 | $354,265 | $343,618 |
| Paid-in Capital | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 | $225,270 |
| Retained Earnings | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) | ($173,770) |
| Earnings | $0 | ($8,867) | ($17,520) | ($30,470) | ($36,637) | ($38,626) | ($39,014) | ($42,008) | ($45,738) | ($41,582) | ($33,511) | ($30,075) | ($28,872) |
| Total Capital | $51,500 | $42,633 | $33,980 | $21,030 | $14,863 | $12,874 | $12,486 | $9,492 | $5,762 | $9,918 | $17,989 | $21,425 | $22,628 |
| Total Liabilities and Capital | $191,900 | $183,788 | $171,512 | $168,016 | $159,232 | $164,599 | $173,845 | $167,907 | $165,178 | $295,873 | $288,951 | $375,690 | $366,246 |
| Net Worth | $51,500 | $42,633 | $33,980 | $21,030 | $14,863 | $12,874 | $12,486 | $9,492 | $5,762 | $9,918 | $17,989 | $21,425 | $22,628 |
