Plan Outline
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SIC 3911 Miscellaneous Manufacturing Industries - Jewelry, precious metal
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Custom Jewelry Business Plan
Contemporary Ti Design
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Financial Plan
The following sections will outline the important financial information.
7.1 Important Assumptions
The following table highlights some of the important financial assumptions for Contemporary Ti Design.
| General Assumptions | |||
| Year 1 | Year 2 | Year 3 | |
| Plan Month | 1 | 2 | 3 |
| Current Interest Rate | 10.00% | 10.00% | 10.00% |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% |
| Tax Rate | 25.42% | 25.00% | 25.42% |
| Other | 0 | 0 | 0 |
7.2 Break-even Analysis
The following table and chart show our Break-even Analysis.
| Break-even Analysis | |
| Monthly Revenue Break-even | $3,879 |
| Assumptions: | |
| Average Percent Variable Cost | 15% |
| Estimated Monthly Fixed Cost | $3,297 |
7.3 Projected Profit and Loss
The following table indicates projected profit and loss.
| Pro Forma Profit and Loss | |||
| Year 1 | Year 2 | Year 3 | |
| Sales | $39,301 | $62,419 | $75,659 |
| Direct Cost of Sales | $5,895 | $9,363 | $11,349 |
| Other | $0 | $0 | $0 |
| Total Cost of Sales | $5,895 | $9,363 | $11,349 |
| Gross Margin | $33,406 | $53,056 | $64,310 |
| Gross Margin % | 85.00% | 85.00% | 85.00% |
| Expenses | |||
| Payroll | $27,500 | $32,400 | $32,400 |
| Sales and Marketing and Other Expenses | $5,200 | $1,200 | $1,200 |
| Depreciation | $936 | $936 | $928 |
| Leased Equipment | $0 | $0 | $0 |
| Utilities | $600 | $600 | $600 |
| Insurance | $1,200 | $1,200 | $1,200 |
| Rent | $0 | $0 | $0 |
| Payroll Taxes | $4,125 | $4,860 | $4,860 |
| Other | $0 | $0 | $0 |
| Total Operating Expenses | $39,561 | $41,196 | $41,188 |
| Profit Before Interest and Taxes | ($6,155) | $11,860 | $23,122 |
| EBITDA | ($5,219) | $12,796 | $24,050 |
| Interest Expense | $0 | $0 | $0 |
| Taxes Incurred | $0 | $2,965 | $5,877 |
| Net Profit | ($6,155) | $8,895 | $17,245 |
| Net Profit/Sales | -15.66% | 14.25% | 22.79% |
7.4 Projected Cash Flow
The following chart and table indicate projected cash flow.
| Pro Forma Cash Flow | |||
| Year 1 | Year 2 | Year 3 | |
| Cash Received | |||
| Cash from Operations | |||
| Cash Sales | $13,755 | $21,847 | $26,481 |
| Cash from Receivables | $18,949 | $36,692 | $46,956 |
| Subtotal Cash from Operations | $32,705 | $58,539 | $73,437 |
| Additional Cash Received | |||
| Sales Tax, VAT, HST/GST Received | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 |
| New Other Liabilities (interest-free) | $0 | $0 | $0 |
| New Long-term Liabilities | $0 | $0 | $0 |
| Sales of Other Current Assets | $0 | $0 | $0 |
| Sales of Long-term Assets | $0 | $0 | $0 |
| New Investment Received | $2,000 | $0 | $0 |
| Subtotal Cash Received | $34,705 | $58,539 | $73,437 |
| Expenditures | Year 1 | Year 2 | Year 3 |
| Expenditures from Operations | |||
| Cash Spending | $27,500 | $32,400 | $32,400 |
| Bill Payments | $16,525 | $20,725 | $25,078 |
| Subtotal Spent on Operations | $44,025 | $53,125 | $57,478 |
| Additional Cash Spent | |||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 |
| Principal Repayment of Current Borrowing | $0 | $0 | $0 |
| Other Liabilities Principal Repayment | $0 | $0 | $0 |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 |
| Purchase Other Current Assets | $0 | $0 | $0 |
| Purchase Long-term Assets | $0 | $0 | $0 |
| Dividends | $0 | $0 | $0 |
| Subtotal Cash Spent | $44,025 | $53,125 | $57,478 |
| Net Cash Flow | ($9,321) | $5,414 | $15,959 |
| Cash Balance | $3,429 | $8,843 | $24,802 |
7.5 Projected Balance Sheet
The following table indicates the projected balance sheet.
| Pro Forma Balance Sheet | |||
| Year 1 | Year 2 | Year 3 | |
| Assets | |||
| Current Assets | |||
| Cash | $3,429 | $8,843 | $24,802 |
| Accounts Receivable | $6,596 | $10,477 | $12,699 |
| Inventory | $1,105 | $1,755 | $2,127 |
| Other Current Assets | $0 | $0 | $0 |
| Total Current Assets | $11,131 | $21,075 | $39,628 |
| Long-term Assets | |||
| Long-term Assets | $2,800 | $2,800 | $2,800 |
| Accumulated Depreciation | $936 | $1,872 | $2,800 |
| Total Long-term Assets | $1,864 | $928 | $0 |
| Total Assets | $12,995 | $22,003 | $39,628 |
| Liabilities and Capital | Year 1 | Year 2 | Year 3 |
| Current Liabilities | |||
| Accounts Payable | $1,600 | $1,713 | $2,092 |
| Current Borrowing | $0 | $0 | $0 |
| Other Current Liabilities | $0 | $0 | $0 |
| Subtotal Current Liabilities | $1,600 | $1,713 | $2,092 |
| Long-term Liabilities | $0 | $0 | $0 |
| Total Liabilities | $1,600 | $1,713 | $2,092 |
| Paid-in Capital | $19,000 | $19,000 | $19,000 |
| Retained Earnings | ($1,450) | ($7,605) | $1,290 |
| Earnings | ($6,155) | $8,895 | $17,245 |
| Total Capital | $11,395 | $20,290 | $37,535 |
| Total Liabilities and Capital | $12,995 | $22,003 | $39,628 |
| Net Worth | $11,395 | $20,290 | $37,535 |
