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Cosmetics Manufacturing 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
Retail $0 $0 $0 $0 $0 $25,185 $24,725 $39,871 $25,895 $34,125 $39,871 $56,129
Wholesale $0 $0 $0 $0 $0 $0 $0 $0 $0 $73,100 $74,800 $76,600
Catalogue and Internet Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $0 $0 $0 $0 $0 $25,185 $24,725 $39,871 $25,895 $107,225 $114,671 $132,729
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
Retail $0 $0 $0 $0 $0 $6,296 $6,181 $9,968 $6,474 $8,531 $9,968 $14,032
Wholesale $0 $0 $0 $0 $0 $0 $0 $0 $0 $27,778 $28,424 $29,108
Catalogue and Internet Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $0 $0 $0 $0 $0 $6,296 $6,181 $9,968 $6,474 $36,309 $38,392 $43,140
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
Shipping Manager $0 $0 $0 $0 $0 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
Shipping Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,833 $1,833 $1,833
Shipping Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Shipping Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Shipping Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $0 $0 $0 $0 $0 $3,333 $3,333 $3,333 $3,333 $5,166 $5,166 $5,166
Sales and Marketing Personnel
Store Manager(s) $0 $0 $0 $0 $1,800 $2,667 $2,667 $2,667 $2,667 $2,667 $2,667 $2,664
Asst. Manager(s) $0 $0 $0 $0 $1,500 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,336
Sales $0 $0 $0 $0 $1,500 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,336
District Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $0 $0 $0 $0 $4,800 $7,333 $7,333 $7,333 $7,333 $7,333 $7,333 $7,336
General and Administrative Personnel
President $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $4,000 $4,000 $4,000 $4,000
Vice President of Product Development $0 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750
Director of Retail and Spa Operations $0 $0 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750 $3,750
Director of Finance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Director of Human Resources $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Director, Inventory Planning & Distribution $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Director of Marketing $0 $0 $0 $0 $0 $0 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Accounts Receivable Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accounts Payable Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Visual Merchandising Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Training Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distributor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distributor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AR Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AR Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AP Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AP Clerk $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Administrative Assistant $0 $0 $0 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
Subtotal $3,000 $6,750 $10,500 $13,833 $13,833 $13,833 $17,833 $17,833 $18,833 $18,833 $18,833 $18,833
Creative Personnel
Graphic Designer $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Graphic Artist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Copy Writer $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 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $3,000 $6,750 $10,500 $13,833 $18,633 $24,499 $28,499 $28,499 $29,499 $31,332 $31,332 $31,335
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 $0 $0 $25,185 $24,725 $39,871 $25,895 $107,225 $114,671 $132,729
Direct Cost of Sales $0 $0 $0 $0 $0 $6,296 $6,181 $9,968 $6,474 $36,309 $38,392 $43,140
Production Payroll $0 $0 $0 $0 $0 $3,333 $3,333 $3,333 $3,333 $5,166 $5,166 $5,166
Ecommerce & Catalog Production & Fulfillment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $0 $0 $0 $9,629 $9,514 $13,301 $9,807 $41,475 $43,558 $48,306
Gross Margin $0 $0 $0 $0 $0 $15,556 $15,211 $26,570 $16,088 $65,750 $71,113 $84,423
Gross Margin % 0.00% 0.00% 0.00% 0.00% 0.00% 61.77% 61.52% 66.64% 62.13% 61.32% 62.02% 63.61%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $0 $0 $0 $0 $4,800 $7,333 $7,333 $7,333 $7,333 $7,333 $7,333 $7,336
Advertising/Promotion Retail $0 $0 $0 $0 $0 $1,007 $989 $1,595 $1,036 $1,365 $1,595 $2,245
Advertising/Promotion Brand $0 $0 $0 $0 $0 $0 $0 $10,000 $10,000 $20,000 $20,000 $20,000
Travel & Enterntainment $0 $0 $0 $0 $0 $756 $2,000 $1,196 $4,000 $2,145 $3,440 $2,655
Selling Supplies $0 $0 $0 $0 $0 $252 $247 $399 $259 $1,072 $1,147 $1,327
Wholesale Commissions $0 $0 $0 $0 $0 $0 $0 $0 $0 $8,772 $8,976 $9,192
Total Sales and Marketing Expenses $0 $0 $0 $0 $4,800 $9,348 $10,569 $20,523 $22,628 $40,687 $42,491 $42,755
Sales and Marketing % 0.00% 0.00% 0.00% 0.00% 0.00% 37.12% 42.75% 51.47% 87.38% 37.95% 37.05% 32.21%
General and Administrative Expenses
General and Administrative Payroll $3,000 $6,750 $10,500 $13,833 $13,833 $13,833 $17,833 $17,833 $18,833 $18,833 $18,833 $18,833
Depreciation $0 $0 $0 $1,574 $1,574 $1,574 $1,574 $1,574 $1,574 $1,574 $1,574 $1,574
Leased Equipment $0 $0 $0 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
Utilities $0 $0 $0 $0 $0 $126 $124 $199 $129 $375 $402 $465
Insurance $0 $0 $0 $0 $0 $126 $124 $199 $129 $536 $573 $664
Bad Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,327
Legal Fees $0 $0 $0 $0 $0 $76 $74 $120 $78 $322 $344 $398
Licenses & Permits $0 $0 $0 $0 $0 $25 $25 $40 $26 $107 $115 $133
Office Supplies $0 $0 $0 $0 $0 $126 $124 $199 $129 $536 $573 $664
Telephone $0 $0 $0 $0 $0 $126 $124 $199 $129 $375 $401 $465
Taxes/non-income tax $0 $0 $0 $0 $0 $378 $371 $598 $388 $1,608 $1,720 $1,991
Payroll Taxes 15% $450 $1,013 $1,575 $2,075 $2,795 $3,675 $4,275 $4,275 $4,425 $4,700 $4,700 $4,700
Other General and Administrative Expenses $0 $0 $0 $0 $0 $1,259 $1,236 $1,994 $1,295 $1,706 $1,994 $2,806
Total General and Administrative Expenses $3,450 $7,763 $12,075 $19,282 $20,002 $23,124 $27,684 $29,030 $28,935 $32,472 $33,029 $35,820
General and Administrative % 0.00% 0.00% 0.00% 0.00% 0.00% 91.82% 111.97% 72.81% 111.74% 30.28% 28.80% 26.99%
Creative Expenses:
Creative Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contract/Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Creative Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Creative % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Total Operating Expenses $3,450 $7,763 $12,075 $19,282 $24,802 $32,472 $38,253 $49,553 $51,563 $73,159 $75,520 $78,575
Profit Before Interest and Taxes ($3,450) ($7,763) ($12,075) ($19,282) ($24,802) ($16,916) ($23,042) ($22,983) ($35,475) ($7,409) ($4,407) $5,848
EBITDA ($3,450) ($7,763) ($12,075) ($17,708) ($23,228) ($15,342) ($21,468) ($21,409) ($33,901) ($5,835) ($2,833) $7,422
Interest Expense $693 $1,385 $1,286 $1,188 $1,089 $990 $891 $792 $693 $594 $495 $396
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($4,143) ($9,148) ($13,361) ($20,469) ($25,890) ($17,906) ($23,933) ($23,774) ($36,167) ($8,003) ($4,901) $5,452
Net Profit/Sales 0.00% 0.00% 0.00% 0.00% 0.00% -71.10% -96.80% -59.63% -139.67% -7.46% -4.27% 4.11%
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 $0 $0 $25,185 $24,725 $39,871 $25,895 $34,312 $40,135 $57,073
Cash from Receivables $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,430 $72,967
Subtotal Cash from Operations $0 $0 $0 $0 $0 $25,185 $24,725 $39,871 $25,895 $34,312 $42,565 $130,041
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 $100,000 $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 $1,500,000 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $0 $100,000 $0 $0 $1,500,000 $25,185 $24,725 $39,871 $25,895 $34,312 $42,565 $130,041
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 $3,000 $6,750 $10,500 $13,833 $18,633 $24,499 $28,499 $28,499 $29,499 $31,332 $31,332 $31,335
Bill Payments $38 $1,185 $2,413 $2,935 $5,083 $5,851 $10,778 $12,777 $23,635 $27,133 $102,573 $89,094
Subtotal Spent on Operations $3,038 $7,935 $12,913 $16,768 $23,716 $30,350 $39,277 $41,276 $53,134 $58,465 $133,905 $120,429
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 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500
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 $50,000 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $192,873 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $15,538 $20,435 $25,413 $29,268 $86,216 $42,850 $51,777 $53,776 $258,507 $70,965 $146,405 $132,929
Net Cash Flow ($15,538) $79,565 ($25,413) ($29,268) $1,413,784 ($17,665) ($27,052) ($13,905) ($232,612) ($36,653) ($103,840) ($2,889)
Cash Balance $124,462 $204,027 $178,614 $149,346 $1,563,130 $1,545,465 $1,518,413 $1,504,508 $1,271,896 $1,235,243 $1,131,403 $1,128,514
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 $140,000 $124,462 $204,027 $178,614 $149,346 $1,563,130 $1,545,465 $1,518,413 $1,504,508 $1,271,896 $1,235,243 $1,131,403 $1,128,514
Accounts Receivable $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $72,913 $145,019 $147,707
Inventory $44,500 $44,500 $44,500 $44,500 $44,500 $44,500 $38,204 $32,023 $22,055 $15,581 $36,309 $38,392 $43,140
Other Current Assets $0 $0 $0 $0 $0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Total Current Assets $184,500 $168,962 $248,527 $223,114 $193,846 $1,657,630 $1,633,668 $1,600,436 $1,576,563 $1,337,477 $1,394,465 $1,364,813 $1,369,361
Long-term Assets
Long-term Assets $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $257,873 $257,873 $257,873 $257,873
Accumulated Depreciation $0 $0 $0 $0 $1,574 $3,148 $4,722 $6,296 $7,870 $9,444 $11,018 $12,592 $14,166
Total Long-term Assets $65,000 $65,000 $65,000 $65,000 $63,426 $61,852 $60,278 $58,704 $57,130 $248,429 $246,855 $245,281 $243,707
Total Assets $249,500 $233,962 $313,527 $288,114 $257,272 $1,719,482 $1,693,946 $1,659,140 $1,633,693 $1,585,906 $1,641,320 $1,610,094 $1,613,068
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 $1,105 $2,318 $2,766 $4,894 $5,494 $10,364 $11,990 $22,818 $23,698 $99,615 $85,791 $95,813
Current Borrowing $100,000 $87,500 $175,000 $162,500 $150,000 $137,500 $125,000 $112,500 $100,000 $87,500 $75,000 $62,500 $50,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $100,000 $88,605 $177,318 $165,266 $154,894 $142,994 $135,364 $124,490 $122,818 $111,198 $174,615 $148,291 $145,813
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $100,000 $88,605 $177,318 $165,266 $154,894 $142,994 $135,364 $124,490 $122,818 $111,198 $174,615 $148,291 $145,813
Paid-in Capital $320,000 $320,000 $320,000 $320,000 $320,000 $1,820,000 $1,820,000 $1,820,000 $1,820,000 $1,820,000 $1,820,000 $1,820,000 $1,820,000
Retained Earnings ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500) ($170,500)
Earnings $0 ($4,143) ($13,291) ($26,652) ($47,122) ($73,012) ($90,918) ($114,850) ($138,625) ($174,792) ($182,795) ($187,696) ($182,244)
Total Capital $149,500 $145,357 $136,209 $122,848 $102,378 $1,576,488 $1,558,582 $1,534,650 $1,510,875 $1,474,708 $1,466,705 $1,461,804 $1,467,256
Total Liabilities and Capital $249,500 $233,962 $313,527 $288,114 $257,272 $1,719,482 $1,693,946 $1,659,140 $1,633,693 $1,585,906 $1,641,320 $1,610,094 $1,613,068
Net Worth $149,500 $145,357 $136,209 $122,848 $102,378 $1,576,488 $1,558,582 $1,534,650 $1,510,875 $1,474,708 $1,466,705 $1,461,804 $1,467,256