Plan Outline
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SIC 7999 Amusement and Recreation Services - Amusement and recreation, nec
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Day Spa Business Plan
Pamperzhou Day Spa
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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 | |||||||||||||
| Massage Therapy | 0% | $9,000 | $14,105 | $20,150 | $29,250 | $40,300 | $42,900 | $50,375 | $56,420 | $54,600 | $64,480 | $68,250 | $78,000 |
| Facials and Anti-Aging Treatments | 0% | $3,600 | $6,045 | $8,060 | $9,750 | $12,090 | $13,650 | $16,120 | $18,135 | $18,200 | $22,165 | $23,400 | $26,195 |
| Outcall Services | 0% | $400 | $800 | $1,200 | $1,600 | $1,600 | $1,760 | $2,080 | $2,400 | $2,560 | $2,800 | $3,200 | $3,200 |
| Retail | 0% | $1,240 | $2,480 | $3,100 | $3,600 | $4,650 | $6,000 | $6,975 | $7,750 | $9,800 | $15,500 | $16,500 | $17,250 |
| Total Sales | $14,240 | $23,430 | $32,510 | $44,200 | $58,640 | $64,310 | $75,550 | $84,705 | $85,160 | $104,945 | $111,350 | $124,645 | |
| 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 | |
| Linens and Cleaning | 1% | $65 | $105 | $147 | $203 | $270 | $292 | $343 | $385 | $377 | $447 | $474 | $537 |
| Oils & Lotions | 2% | $260 | $419 | $588 | $812 | $1,080 | $1,166 | $1,372 | $1,539 | $1,507 | $1,789 | $1,897 | $2,148 |
| Cost of Retail products / 50% of Sales | 50% | $620 | $1,240 | $1,550 | $1,800 | $2,325 | $3,000 | $3,488 | $3,875 | $4,900 | $7,750 | $8,250 | $8,625 |
| Subtotal Direct Cost of Sales | $945 | $1,764 | $2,285 | $2,815 | $3,675 | $4,458 | $5,202 | $5,799 | $6,784 | $9,986 | $10,621 | $11,310 | |
| 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 | ||
| Owner Draw | 0% | $3,750 | $5,000 | $6,000 | $7,500 | $8,000 | $8,500 | $9,000 | $9,500 | $10,000 | $11,000 | $12,500 | $12,500 |
| Front Desk | 0% | $0 | $1,500 | $1,820 | $1,820 | $3,640 | $3,640 | $3,640 | $3,640 | $3,640 | $3,640 | $3,640 | $3,640 |
| Total People | 1 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | $3,750 | $6,500 | $7,820 | $9,320 | $11,640 | $12,140 | $12,640 | $13,140 | $13,640 | $14,640 | $16,140 | $16,140 | |
| 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 | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Long-term Interest Rate | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | |
| Tax Rate | 30.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | |
| 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 | $14,240 | $23,430 | $32,510 | $44,200 | $58,640 | $64,310 | $75,550 | $84,705 | $85,160 | $104,945 | $111,350 | $124,645 | |
| Direct Cost of Sales | $945 | $1,764 | $2,285 | $2,815 | $3,675 | $4,458 | $5,202 | $5,799 | $6,784 | $9,986 | $10,621 | $11,310 | |
| Massage Therapists' commission | 55% | $4,950 | $7,758 | $11,083 | $16,088 | $22,165 | $23,595 | $27,706 | $31,031 | $30,030 | $35,464 | $37,538 | $42,900 |
| Aestheticians' commission | 40% | $1,440 | $2,418 | $3,224 | $3,900 | $4,836 | $5,460 | $6,448 | $7,254 | $7,280 | $8,866 | $9,360 | $10,478 |
| Out-call Services commission | 65% | $260 | $520 | $780 | $1,040 | $1,040 | $1,144 | $1,352 | $1,560 | $1,664 | $1,820 | $2,080 | $2,080 |
| Total Cost of Sales | $7,595 | $12,460 | $17,372 | $23,843 | $31,716 | $34,657 | $40,708 | $45,644 | $45,758 | $56,136 | $59,599 | $66,768 | |
| Gross Margin | $6,645 | $10,971 | $15,138 | $20,358 | $26,924 | $29,653 | $34,842 | $39,061 | $39,402 | $48,809 | $51,751 | $57,877 | |
| Gross Margin % | 46.66% | 46.82% | 46.56% | 46.06% | 45.91% | 46.11% | 46.12% | 46.11% | 46.27% | 46.51% | 46.48% | 46.43% | |
| Expenses | |||||||||||||
| Payroll | $3,750 | $6,500 | $7,820 | $9,320 | $11,640 | $12,140 | $12,640 | $13,140 | $13,640 | $14,640 | $16,140 | $16,140 | |
| Marketing/Promotion | $2,000 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Utilities | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Advertising | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Insurance | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Payroll Taxes | 20% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Phone | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Software Support | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other | $100 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| Total Operating Expenses | $12,100 | $13,850 | $15,170 | $16,670 | $18,990 | $19,490 | $19,990 | $20,490 | $20,990 | $21,990 | $23,490 | $23,490 | |
| Profit Before Interest and Taxes | ($5,455) | ($2,880) | ($32) | $3,688 | $7,934 | $10,163 | $14,852 | $18,571 | $18,412 | $26,819 | $28,261 | $34,387 | |
| EBITDA | ($5,455) | ($2,880) | ($32) | $3,688 | $7,934 | $10,163 | $14,852 | $18,571 | $18,412 | $26,819 | $28,261 | $34,387 | |
| Interest Expense | $200 | $196 | $192 | $188 | $184 | $180 | $176 | $172 | $167 | $163 | $159 | $155 | |
| Taxes Incurred | ($1,697) | ($861) | ($63) | $980 | $2,170 | $2,795 | $4,109 | $5,152 | $5,108 | $7,464 | $7,869 | $9,585 | |
| Net Profit | ($3,959) | ($2,214) | ($161) | $2,520 | $5,580 | $7,188 | $10,567 | $13,248 | $13,136 | $19,192 | $20,233 | $24,647 | |
| Net Profit/Sales | -27.80% | -9.45% | -0.50% | 5.70% | 9.52% | 11.18% | 13.99% | 15.64% | 15.43% | 18.29% | 18.17% | 19.77% | |
| 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 | $14,098 | $22,961 | $31,535 | $42,874 | $56,881 | $62,381 | $73,284 | $82,164 | $82,605 | $101,797 | $108,010 | $120,906 | |
| Cash from Receivables | $0 | $0 | $5 | $153 | $485 | $987 | $1,340 | $1,765 | $1,941 | $2,276 | $2,542 | $2,575 | |
| Subtotal Cash from Operations | $14,098 | $22,961 | $31,539 | $43,027 | $57,366 | $63,368 | $74,624 | $83,929 | $84,546 | $104,072 | $110,551 | $123,480 | |
| 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 | $14,098 | $22,961 | $31,539 | $43,027 | $57,366 | $63,368 | $74,624 | $83,929 | $84,546 | $104,072 | $110,551 | $123,480 | |
| 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 | $3,750 | $6,500 | $7,820 | $9,320 | $11,640 | $12,140 | $12,640 | $13,140 | $13,640 | $14,640 | $16,140 | $16,140 | |
| Bill Payments | $450 | $13,633 | $17,604 | $24,369 | $33,257 | $42,481 | $46,087 | $53,355 | $58,990 | $59,973 | $74,670 | $75,973 | |
| Subtotal Spent on Operations | $4,200 | $20,133 | $25,424 | $33,689 | $44,897 | $54,621 | $58,727 | $66,495 | $72,630 | $74,613 | $90,810 | $92,113 | |
| 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 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | |
| 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 | $4,900 | $20,833 | $26,124 | $34,389 | $45,597 | $55,321 | $59,427 | $67,195 | $73,330 | $75,313 | $91,510 | $92,813 | |
| Net Cash Flow | $9,197 | $2,129 | $5,416 | $8,638 | $11,769 | $8,046 | $15,197 | $16,733 | $11,215 | $28,759 | $19,041 | $30,667 | |
| Cash Balance | $55,652 | $57,781 | $63,197 | $71,835 | $83,604 | $91,651 | $106,847 | $123,581 | $134,796 | $163,555 | $182,596 | $213,263 | |
| 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 | $46,455 | $55,652 | $57,781 | $63,197 | $71,835 | $83,604 | $91,651 | $106,847 | $123,581 | $134,796 | $163,555 | $182,596 | $213,263 |
| Accounts Receivable | $0 | $142 | $611 | $1,582 | $2,754 | $4,028 | $4,970 | $5,896 | $6,673 | $7,287 | $8,160 | $8,958 | $10,123 |
| Inventory | $6,000 | $5,055 | $3,291 | $2,514 | $3,097 | $4,042 | $4,904 | $5,722 | $6,379 | $7,462 | $10,985 | $11,683 | $12,441 |
| Other Current Assets | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 | $32,095 |
| Total Current Assets | $84,550 | $92,945 | $93,778 | $99,387 | $109,781 | $123,769 | $133,619 | $150,561 | $168,727 | $181,640 | $214,795 | $235,333 | $267,923 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Assets | $84,550 | $92,945 | $93,778 | $99,387 | $109,781 | $123,769 | $133,619 | $150,561 | $168,727 | $181,640 | $214,795 | $235,333 | $267,923 |
| 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 | $13,053 | $16,801 | $23,271 | $31,845 | $40,953 | $44,315 | $51,390 | $57,008 | $57,485 | $72,148 | $73,153 | $81,795 |
| Current Borrowing | $35,000 | $34,300 | $33,600 | $32,900 | $32,200 | $31,500 | $30,800 | $30,100 | $29,400 | $28,700 | $28,000 | $27,300 | $26,600 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $35,000 | $47,353 | $50,401 | $56,171 | $64,045 | $72,453 | $75,115 | $81,490 | $86,408 | $86,185 | $100,148 | $100,453 | $108,395 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $35,000 | $47,353 | $50,401 | $56,171 | $64,045 | $72,453 | $75,115 | $81,490 | $86,408 | $86,185 | $100,148 | $100,453 | $108,395 |
| Paid-in Capital | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 | $130,000 |
| Retained Earnings | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) | ($80,450) |
| Earnings | $0 | ($3,959) | ($6,173) | ($6,334) | ($3,814) | $1,766 | $8,954 | $19,521 | $32,769 | $45,905 | $65,097 | $85,331 | $109,978 |
| Total Capital | $49,550 | $45,591 | $43,377 | $43,216 | $45,736 | $51,316 | $58,504 | $69,071 | $82,319 | $95,455 | $114,647 | $134,881 | $159,528 |
| Total Liabilities and Capital | $84,550 | $92,945 | $93,778 | $99,387 | $109,781 | $123,769 | $133,619 | $150,561 | $168,727 | $181,640 | $214,795 | $235,333 | $267,923 |
| Net Worth | $49,550 | $45,591 | $43,377 | $43,216 | $45,736 | $51,316 | $58,504 | $69,071 | $82,319 | $95,455 | $114,647 | $134,881 | $159,528 |
