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Coffeehouse 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
Coffee drinks 0% $11,915 $20,086 $14,600 $18,000 $18,500 $18,500 $24,500 $25,500 $27,500 $28,000 $28,500 $29,500
Tea, soft drinks, water, juice 0% $4,290 $7,778 $10,899 $11,000 $11,340 $13,000 $15,700 $19,500 $19,500 $19,000 $17,000 $18,000
Pastries, food items 0% $4,867 $9,909 $12,600 $12,000 $12,500 $12,750 $13,000 $14,000 $15,500 $15,000 $15,000 $17,000
Coffee beans 0% $50 $25 $50 $80 $100 $100 $100 $300 $300 $300 $300 $400
Events/mobile kiosk 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Coffee service to businesses 0% $0 $0 $500 $0 $100 $100 $300 $300 $500 $500 $500 $500
Internet sales 0% $0 $0 $0 $0 $0 $0 $500 $1,000 $1,000 $2,000 $2,000 $2,000
Gift items 0% $1,958 $282 $300 $300 $300 $300 $500 $500 $500 $500 $500 $500
Total Sales $23,080 $38,080 $38,949 $41,380 $42,840 $44,750 $54,600 $61,100 $64,800 $65,300 $63,800 $67,900
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
Coffee drinks $2,980 $5,022 $3,650 $2,700 $2,700 $2,776 $3,450 $3,825 $4,125 $4,200 $3,975 $4,425
Tea, soft drinks, water, juice $645 $1,168 $1,635 $1,650 $1,701 $2,950 $2,355 $2,925 $2,925 $2,850 $2,550 $2,700
Pastries, food items $1,500 $3,500 $4,542 $4,132 $4,525 $4,620 $4,916 $5,114 $5,530 $5,217 $5,217 $6,428
Coffee beans $35 $15 $25 $50 $65 $65 $65 $185 $185 $185 $185 $220
Events, mobile kiosk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
coffee service to businesses $0 $0 $25 $0 $25 $25 $75 $75 $125 $125 $125 $160
Internet sales $0 $100 $0 $0 $0 $0 $225 $450 $450 $900 $900 $900
Gift items $800 $1,350 $1,400 $2,500 $1,200 $1,350 $250 $259 $250 $250 $250 $250
Subtotal Direct Cost of Sales $5,960 $11,155 $11,277 $11,032 $10,216 $11,786 $11,336 $12,833 $13,590 $13,727 $13,202 $15,083
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
Ned Powers-Sebastiane 0% $0 $0 $0 $0 $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Victor Lubitsch 0% $0 $0 $0 $0 $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Manager 0% $1,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Manager 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Barista #1 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #2 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #3 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #4 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #5 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #6 0% $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Barista #7 0% $0 $0 $0 $0 $0 $400 $400 $400 $400 $400 $400 $400
Barista #8 0% $0 $0 $0 $0 $0 $0 $500 $500 $500 $500 $500 $500
Bookkeeper 0% $1,000 $1,000 $1,000 $1,000 $500 $500 $500 $500 $500 $500 $500 $500
Website Supervisor 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 9 9 9 9 9 10 10 10 10 10 10 10
Total Payroll $6,800 $8,800 $8,800 $8,800 $16,300 $18,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200
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 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Long-term Interest Rate 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%
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 $23,080 $38,080 $38,949 $41,380 $42,840 $44,750 $54,600 $61,100 $64,800 $65,300 $63,800 $67,900
Direct Cost of Sales $5,960 $11,155 $11,277 $11,032 $10,216 $11,786 $11,336 $12,833 $13,590 $13,727 $13,202 $15,083
Other Costs of Goods $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 Cost of Sales $7,960 $13,155 $13,277 $13,032 $12,216 $13,786 $13,336 $14,833 $15,590 $15,727 $15,202 $17,083
Gross Margin $15,120 $24,925 $25,672 $28,348 $30,624 $30,964 $41,264 $46,267 $49,210 $49,573 $48,598 $50,817
Gross Margin % 65.51% 65.45% 65.91% 68.51% 71.48% 69.19% 75.58% 75.72% 75.94% 75.92% 76.17% 74.84%
Expenses
Payroll $6,800 $8,800 $8,800 $8,800 $16,300 $18,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200
Sales and Marketing $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,500 $1,000 $1,000 $1,000 $1,000
Depreciation $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $3,800 $3,800 $3,800 $3,800 $3,800 $3,800 $3,800 $3,800 $3,800 $3,900 $3,900 $3,900
Utilities $400 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Legal/accounting $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Payroll Taxes 15% $1,020 $1,320 $1,320 $1,320 $2,445 $2,805 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880
Mobile Kiosk 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Misc - maintenance, cleaning, training, fees $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 Operating Expenses $16,220 $18,920 $18,920 $18,920 $27,545 $30,305 $30,880 $31,380 $30,880 $30,980 $30,980 $30,980
Profit Before Interest and Taxes ($1,100) $6,005 $6,752 $9,428 $3,079 $659 $10,384 $14,887 $18,330 $18,593 $17,618 $19,837
EBITDA ($600) $6,505 $7,252 $9,928 $3,579 $1,159 $10,884 $15,387 $18,830 $19,093 $18,118 $20,337
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($220) $1,201 $1,350 $1,886 $616 $132 $2,077 $2,977 $3,666 $3,719 $3,524 $3,967
Net Profit ($880) $4,804 $5,402 $7,542 $2,463 $527 $8,307 $11,910 $14,664 $14,874 $14,094 $15,870
Net Profit/Sales -3.81% 12.62% 13.87% 18.23% 5.75% 1.18% 15.21% 19.49% 22.63% 22.78% 22.09% 23.37%
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 $23,080 $38,080 $38,949 $41,380 $42,840 $44,750 $54,600 $61,100 $64,800 $65,300 $63,800 $67,900
Subtotal Cash from Operations $23,080 $38,080 $38,949 $41,380 $42,840 $44,750 $54,600 $61,100 $64,800 $65,300 $63,800 $67,900
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 $23,080 $38,080 $38,949 $41,380 $42,840 $44,750 $54,600 $61,100 $64,800 $65,300 $63,800 $67,900
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 $6,800 $8,800 $8,800 $8,800 $16,300 $18,700 $19,200 $19,200 $19,200 $19,200 $19,200 $19,200
Bill Payments $357 $10,917 $17,446 $24,378 $24,215 $22,815 $26,728 $26,266 $31,141 $31,256 $30,828 $29,594
Subtotal Spent on Operations $7,157 $19,717 $26,246 $33,178 $40,515 $41,515 $45,928 $45,466 $50,341 $50,456 $50,028 $48,794
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 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200
Subtotal Cash Spent $7,157 $19,717 $26,246 $33,178 $42,715 $43,715 $48,128 $47,666 $52,541 $52,656 $52,228 $50,994
Net Cash Flow $15,923 $18,363 $12,704 $8,202 $124 $1,035 $6,472 $13,434 $12,259 $12,644 $11,572 $16,906
Cash Balance $17,423 $35,786 $48,490 $56,692 $56,817 $57,852 $64,324 $77,758 $90,016 $102,661 $114,233 $131,139
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 $1,500 $17,423 $35,786 $48,490 $56,692 $56,817 $57,852 $64,324 $77,758 $90,016 $102,661 $114,233 $131,139
Inventory $25,000 $19,040 $12,271 $12,405 $12,135 $11,238 $12,965 $12,470 $14,116 $14,949 $15,100 $14,522 $16,591
Other Current Assets $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Total Current Assets $41,500 $51,463 $63,057 $75,895 $83,827 $83,054 $85,816 $91,793 $106,874 $119,965 $132,761 $143,755 $162,730
Long-term Assets
Long-term Assets $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000
Accumulated Depreciation $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 $5,500 $6,000
Total Long-term Assets $62,000 $61,500 $61,000 $60,500 $60,000 $59,500 $59,000 $58,500 $58,000 $57,500 $57,000 $56,500 $56,000
Total Assets $103,500 $112,963 $124,057 $136,395 $143,827 $142,554 $144,816 $150,293 $164,874 $177,465 $189,761 $200,255 $218,730
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 $10,343 $16,633 $23,569 $23,459 $21,923 $25,858 $25,228 $30,099 $30,226 $29,847 $28,447 $33,253
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 $10,343 $16,633 $23,569 $23,459 $21,923 $25,858 $25,228 $30,099 $30,226 $29,847 $28,447 $33,253
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $10,343 $16,633 $23,569 $23,459 $21,923 $25,858 $25,228 $30,099 $30,226 $29,847 $28,447 $33,253
Paid-in Capital $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500 $250,500
Retained Earnings ($147,000) ($147,000) ($147,000) ($147,000) ($147,000) ($149,200) ($151,400) ($153,600) ($155,800) ($158,000) ($160,200) ($162,400) ($164,600)
Earnings $0 ($880) $3,924 $9,326 $16,868 $19,331 $19,858 $28,165 $40,075 $54,739 $69,613 $83,708 $99,577
Total Capital $103,500 $102,620 $107,424 $112,826 $120,368 $120,631 $118,958 $125,065 $134,775 $147,239 $159,913 $171,808 $185,477
Total Liabilities and Capital $103,500 $112,963 $124,057 $136,395 $143,827 $142,554 $144,816 $150,293 $164,874 $177,465 $189,761 $200,255 $218,730
Net Worth $103,500 $102,620 $107,424 $112,826 $120,368 $120,631 $118,958 $125,065 $134,775 $147,239 $159,913 $171,808 $185,477