Kaolin Calefactors

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Custom Pottery 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
Gift purchasers 0% $500 $650 $1,025 $1,400 $1,600 $1,758 $2,014 $2,245 $2,378 $2,578 $2,601 $2,687
End consumers 0% $450 $585 $923 $1,260 $1,440 $1,582 $1,813 $2,021 $2,140 $2,320 $2,341 $2,418
Total Sales $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105
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
Gift purchasers $85 $111 $174 $238 $272 $299 $342 $382 $404 $438 $442 $457
End consumers $77 $99 $157 $214 $245 $269 $308 $343 $364 $394 $398 $411
Subtotal Direct Cost of Sales $162 $210 $331 $452 $517 $568 $651 $725 $768 $833 $840 $868
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
Sue 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 1 1 1 1 1 1 1 1 1 1 1 1
Total Payroll $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
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% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105
Direct Cost of Sales $162 $210 $331 $452 $517 $568 $651 $725 $768 $833 $840 $868
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $162 $210 $331 $452 $517 $568 $651 $725 $768 $833 $840 $868
Gross Margin $789 $1,025 $1,616 $2,208 $2,523 $2,772 $3,176 $3,540 $3,750 $4,066 $4,102 $4,237
Gross Margin % 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00% 83.00%
Expenses
Payroll $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Sales and Marketing and Other Expenses $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175
Depreciation $93 $93 $93 $93 $93 $93 $93 $93 $93 $93 $93 $93
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities/ DSL/ web hosting $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Insurance $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Rent $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Payroll Taxes 15% $375 $375 $375 $375 $375 $375 $375 $375 $375 $375 $375 $375
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693 $3,693
Profit Before Interest and Taxes ($2,905) ($2,668) ($2,077) ($1,485) ($1,170) ($921) ($517) ($153) $57 $373 $409 $544
EBITDA ($2,812) ($2,575) ($1,984) ($1,392) ($1,077) ($828) ($424) ($60) $150 $466 $502 $637
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 ($2,905) ($2,668) ($2,077) ($1,485) ($1,170) ($921) ($517) ($153) $57 $373 $409 $544
Net Profit/Sales -305.74% -216.03% -106.63% -55.83% -38.48% -27.56% -13.51% -3.58% 1.26% 7.60% 8.27% 10.66%
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 $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105
Subtotal Cash from Operations $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105
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 $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105
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 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Bill Payments $42 $1,263 $1,314 $1,435 $1,554 $1,619 $1,671 $1,753 $1,827 $1,870 $1,933 $1,941
Subtotal Spent on Operations $2,542 $3,763 $3,814 $3,935 $4,054 $4,119 $4,171 $4,253 $4,327 $4,370 $4,433 $4,441
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 $2,542 $3,763 $3,814 $3,935 $4,054 $4,119 $4,171 $4,253 $4,327 $4,370 $4,433 $4,441
Net Cash Flow ($1,592) ($2,528) ($1,866) ($1,275) ($1,014) ($778) ($344) $12 $192 $528 $509 $664
Cash Balance $10,158 $7,630 $5,763 $4,488 $3,474 $2,696 $2,352 $2,364 $2,556 $3,084 $3,593 $4,257
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 $11,750 $10,158 $7,630 $5,763 $4,488 $3,474 $2,696 $2,352 $2,364 $2,556 $3,084 $3,593 $4,257
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $11,750 $10,158 $7,630 $5,763 $4,488 $3,474 $2,696 $2,352 $2,364 $2,556 $3,084 $3,593 $4,257
Long-term Assets
Long-term Assets $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600
Accumulated Depreciation $0 $93 $186 $279 $372 $465 $558 $651 $744 $837 $930 $1,023 $1,116
Total Long-term Assets $5,600 $5,507 $5,414 $5,321 $5,228 $5,135 $5,042 $4,949 $4,856 $4,763 $4,670 $4,577 $4,484
Total Assets $17,350 $15,665 $13,044 $11,084 $9,716 $8,609 $7,738 $7,301 $7,220 $7,319 $7,754 $8,170 $8,741
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 $1,219 $1,266 $1,383 $1,500 $1,563 $1,612 $1,692 $1,764 $1,806 $1,868 $1,875 $1,902
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 $1,219 $1,266 $1,383 $1,500 $1,563 $1,612 $1,692 $1,764 $1,806 $1,868 $1,875 $1,902
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $1,219 $1,266 $1,383 $1,500 $1,563 $1,612 $1,692 $1,764 $1,806 $1,868 $1,875 $1,902
Paid-in Capital $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000
Retained Earnings ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650) ($650)
Earnings $0 ($2,905) ($5,572) ($7,649) ($9,134) ($10,304) ($11,225) ($11,742) ($11,894) ($11,837) ($11,465) ($11,056) ($10,511)
Total Capital $17,350 $14,446 $11,778 $9,701 $8,216 $7,046 $6,125 $5,608 $5,456 $5,513 $5,885 $6,294 $6,839
Total Liabilities and Capital $17,350 $15,665 $13,044 $11,084 $9,716 $8,609 $7,738 $7,301 $7,220 $7,319 $7,754 $8,170 $8,741
Net Worth $17,350 $14,446 $11,778 $9,701 $8,216 $7,046 $6,125 $5,608 $5,456 $5,513 $5,885 $6,294 $6,839