Contemporary Ti Design

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Custom Jewelry 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
Retailers (Galleries) 0% $0 $0 $1,547 $1,654 $1,745 $1,732 $1,874 $1,888 $2,487 $2,687 $2,854 $3,125
Individuals 0% $0 $0 $1,345 $1,445 $1,547 $1,585 $1,645 $1,774 $1,987 $2,045 $2,114 $2,221
Total Sales $0 $0 $2,892 $3,099 $3,292 $3,317 $3,519 $3,662 $4,474 $4,732 $4,968 $5,346
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
Retailers (Galleries) $0 $0 $232 $248 $262 $260 $281 $283 $373 $403 $428 $469
Individuals $0 $0 $202 $217 $232 $238 $247 $266 $298 $307 $317 $333
Subtotal Direct Cost of Sales $0 $0 $434 $465 $494 $498 $528 $549 $671 $710 $745 $802
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
Steve 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Independant Sales Representative 0% $0 $0 $0 $0 $0 $0 $0 $700 $700 $700 $700 $700
Total People 1 1 1 1 1 1 1 2 2 2 2 2
Total Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,700 $2,700 $2,700 $2,700 $2,700
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 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
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 $0 $0 $2,892 $3,099 $3,292 $3,317 $3,519 $3,662 $4,474 $4,732 $4,968 $5,346
Direct Cost of Sales $0 $0 $434 $465 $494 $498 $528 $549 $671 $710 $745 $802
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $434 $465 $494 $498 $528 $549 $671 $710 $745 $802
Gross Margin $0 $0 $2,458 $2,634 $2,798 $2,819 $2,991 $3,113 $3,803 $4,022 $4,223 $4,544
Gross Margin % 0.00% 0.00% 85.00% 85.00% 85.00% 85.00% 85.00% 85.00% 85.00% 85.00% 85.00% 85.00%
Expenses
Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,700 $2,700 $2,700 $2,700 $2,700
Sales and Marketing and Other Expenses $600 $600 $600 $600 $600 $600 $600 $600 $100 $100 $100 $100
Depreciation $78 $78 $78 $78 $78 $78 $78 $78 $78 $78 $78 $78
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Insurance $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $300 $300 $300 $300 $300 $300 $300 $405 $405 $405 $405 $405
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $3,128 $3,128 $3,128 $3,128 $3,128 $3,128 $3,128 $3,933 $3,433 $3,433 $3,433 $3,433
Profit Before Interest and Taxes ($3,128) ($3,128) ($670) ($494) ($330) ($309) ($137) ($820) $370 $589 $790 $1,111
EBITDA ($3,050) ($3,050) ($592) ($416) ($252) ($231) ($59) ($742) $448 $667 $868 $1,189
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($3,128) ($3,128) ($670) ($494) ($330) ($309) ($137) ($820) $370 $589 $790 $1,111
Net Profit/Sales 0.00% 0.00% -23.16% -15.94% -10.02% -9.30% -3.89% -22.40% 8.27% 12.45% 15.90% 20.78%
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 $1,012 $1,085 $1,152 $1,161 $1,232 $1,282 $1,566 $1,656 $1,739 $1,871
Cash from Receivables $0 $0 $0 $63 $1,884 $2,019 $2,140 $2,160 $2,290 $2,398 $2,914 $3,081
Subtotal Cash from Operations $0 $0 $1,012 $1,147 $3,036 $3,179 $3,372 $3,442 $3,856 $4,054 $4,652 $4,952
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 $2,000 $0 $0 $0
Subtotal Cash Received $0 $0 $1,012 $1,147 $3,036 $3,179 $3,372 $3,442 $5,856 $4,054 $4,652 $4,952
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 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,700 $2,700 $2,700 $2,700 $2,700
Bill Payments $35 $1,050 $1,083 $2,050 $2,017 $1,083 $2,017 $1,087 $2,138 $1,655 $1,622 $688
Subtotal Spent on Operations $2,035 $3,050 $3,083 $4,050 $4,017 $3,083 $4,017 $3,787 $4,838 $4,355 $4,322 $3,388
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 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $2,035 $3,050 $3,083 $4,050 $4,017 $3,083 $4,017 $3,787 $4,838 $4,355 $4,322 $3,388
Net Cash Flow ($2,035) ($3,050) ($2,071) ($2,903) ($980) $96 ($645) ($345) $1,018 ($301) $331 $1,564
Cash Balance $10,715 $7,665 $5,594 $2,691 $1,711 $1,807 $1,162 $818 $1,836 $1,535 $1,866 $3,429
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 $12,750 $10,715 $7,665 $5,594 $2,691 $1,711 $1,807 $1,162 $818 $1,836 $1,535 $1,866 $3,429
Accounts Receivable $0 $0 $0 $1,880 $3,831 $4,087 $4,225 $4,372 $4,591 $5,209 $5,887 $6,202 $6,596
Inventory $0 $0 $0 $566 $1,101 $608 $1,110 $582 $1,033 $1,362 $1,652 $907 $1,105
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $12,750 $10,715 $7,665 $8,040 $7,624 $6,406 $7,142 $6,116 $6,442 $8,407 $9,074 $8,975 $11,131
Long-term Assets
Long-term Assets $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800
Accumulated Depreciation $0 $78 $156 $234 $312 $390 $468 $546 $624 $702 $780 $858 $936
Total Long-term Assets $2,800 $2,722 $2,644 $2,566 $2,488 $2,410 $2,332 $2,254 $2,176 $2,098 $2,020 $1,942 $1,864
Total Assets $15,550 $13,437 $10,309 $10,606 $10,112 $8,816 $9,474 $8,370 $8,618 $10,505 $11,094 $10,917 $12,995
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 $1,015 $1,015 $1,982 $1,982 $1,015 $1,982 $1,015 $2,083 $1,600 $1,600 $633 $1,600
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 $1,015 $1,015 $1,982 $1,982 $1,015 $1,982 $1,015 $2,083 $1,600 $1,600 $633 $1,600
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $1,015 $1,015 $1,982 $1,982 $1,015 $1,982 $1,015 $2,083 $1,600 $1,600 $633 $1,600
Paid-in Capital $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $19,000 $19,000 $19,000 $19,000
Retained Earnings ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450) ($1,450)
Earnings $0 ($3,128) ($6,256) ($6,926) ($7,420) ($7,749) ($8,058) ($8,195) ($9,015) ($8,645) ($8,056) ($7,266) ($6,155)
Total Capital $15,550 $12,422 $9,294 $8,624 $8,130 $7,801 $7,492 $7,355 $6,535 $8,905 $9,494 $10,284 $11,395
Total Liabilities and Capital $15,550 $13,437 $10,309 $10,606 $10,112 $8,816 $9,474 $8,370 $8,618 $10,505 $11,094 $10,917 $12,995
Net Worth $15,550 $12,422 $9,294 $8,624 $8,130 $7,801 $7,492 $7,355 $6,535 $8,905 $9,494 $10,284 $11,395