Pamperzhou Day Spa

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Day Spa 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
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