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SIC 8072 Health Services - Dental laboratories
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Dental Laboratories Business Plan
Wright's Dental Lab
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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 | |||||||||||||
| Dental Products | 0% | $0 | $30,000 | $30,000 | $40,000 | $40,000 | $50,000 | $60,000 | $65,000 | $70,000 | $70,000 | $80,000 | $80,000 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $0 | $30,000 | $30,000 | $40,000 | $40,000 | $50,000 | $60,000 | $65,000 | $70,000 | $70,000 | $80,000 | $80,000 | |
| 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 | |
| Dental Products | $0 | $12,000 | $12,000 | $15,000 | $15,000 | $18,000 | $21,000 | $22,000 | $25,000 | $25,000 | $28,000 | $28,000 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $12,000 | $12,000 | $15,000 | $15,000 | $18,000 | $21,000 | $22,000 | $25,000 | $25,000 | $28,000 | $28,000 | |
| 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 | ||
| Marketing/Sales Mgr | 0% | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
| Lab Mgr | 0% | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
| 4 Lab Techs | 0% | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 |
| Customer Service | 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 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | |
| 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 | $0 | $30,000 | $30,000 | $40,000 | $40,000 | $50,000 | $60,000 | $65,000 | $70,000 | $70,000 | $80,000 | $80,000 | |
| Direct Cost of Sales | $0 | $12,000 | $12,000 | $15,000 | $15,000 | $18,000 | $21,000 | $22,000 | $25,000 | $25,000 | $28,000 | $28,000 | |
| Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $0 | $12,000 | $12,000 | $15,000 | $15,000 | $18,000 | $21,000 | $22,000 | $25,000 | $25,000 | $28,000 | $28,000 | |
| Gross Margin | $0 | $18,000 | $18,000 | $25,000 | $25,000 | $32,000 | $39,000 | $43,000 | $45,000 | $45,000 | $52,000 | $52,000 | |
| Gross Margin % | 0.00% | 60.00% | 60.00% | 62.50% | 62.50% | 64.00% | 65.00% | 66.15% | 64.29% | 64.29% | 65.00% | 65.00% | |
| Expenses | |||||||||||||
| Payroll | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | |
| Sales and Marketing and Other Expenses | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Depreciation | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Insurance | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| Rent | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Payroll Taxes | 15% | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 | $3,300 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | $31,400 | |
| Profit Before Interest and Taxes | ($31,400) | ($13,400) | ($13,400) | ($6,400) | ($6,400) | $600 | $7,600 | $11,600 | $13,600 | $13,600 | $20,600 | $20,600 | |
| EBITDA | ($30,400) | ($12,400) | ($12,400) | ($5,400) | ($5,400) | $1,600 | $8,600 | $12,600 | $14,600 | $14,600 | $21,600 | $21,600 | |
| Interest Expense | $833 | $833 | $833 | $1,000 | $1,156 | $1,146 | $1,136 | $1,126 | $1,115 | $1,105 | $1,095 | $1,084 | |
| Taxes Incurred | ($9,670) | ($4,270) | ($4,270) | ($2,220) | ($2,267) | ($164) | $1,939 | $3,142 | $3,745 | $3,748 | $5,852 | $5,855 | |
| Net Profit | ($22,563) | ($9,963) | ($9,963) | ($5,180) | ($5,289) | ($382) | $4,525 | $7,332 | $8,739 | $8,746 | $13,654 | $13,661 | |
| Net Profit/Sales | 0.00% | -33.21% | -33.21% | -12.95% | -13.22% | -0.76% | 7.54% | 11.28% | 12.48% | 12.49% | 17.07% | 17.08% | |
| 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 | $7,500 | $7,500 | $10,000 | $10,000 | $12,500 | $15,000 | $16,250 | $17,500 | $17,500 | $20,000 | $20,000 | |
| Cash from Receivables | $0 | $0 | $750 | $22,500 | $22,750 | $30,000 | $30,250 | $37,750 | $45,125 | $48,875 | $52,500 | $52,750 | |
| Subtotal Cash from Operations | $0 | $7,500 | $8,250 | $32,500 | $32,750 | $42,500 | $45,250 | $54,000 | $62,625 | $66,375 | $72,500 | $72,750 | |
| 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 | $20,000 | $20,000 | $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 | $0 | $7,500 | $8,250 | $52,500 | $52,750 | $42,500 | $45,250 | $54,000 | $62,625 | $66,375 | $72,500 | $72,750 | |
| 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 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | |
| Bill Payments | ($437) | $250 | $20,057 | $17,247 | $25,374 | $22,569 | $30,852 | $35,775 | $35,961 | $41,450 | $38,533 | $46,536 | |
| Subtotal Spent on Operations | $21,563 | $22,250 | $42,057 | $39,247 | $47,374 | $44,569 | $52,852 | $57,775 | $57,961 | $63,450 | $60,533 | $68,536 | |
| 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 | $1,233 | $1,233 | $1,233 | $1,233 | $1,233 | $1,233 | $1,233 | $1,233 | |
| 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 | $21,563 | $22,250 | $42,057 | $39,247 | $48,607 | $45,802 | $54,085 | $59,008 | $59,194 | $64,683 | $61,766 | $69,769 | |
| Net Cash Flow | ($21,563) | ($14,750) | ($33,807) | $13,253 | $4,143 | ($3,302) | ($8,835) | ($5,008) | $3,431 | $1,692 | $10,734 | $2,981 | |
| Cash Balance | $50,137 | $35,387 | $1,580 | $14,833 | $18,976 | $15,674 | $6,839 | $1,831 | $5,262 | $6,954 | $17,687 | $20,668 | |
| 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 | $71,700 | $50,137 | $35,387 | $1,580 | $14,833 | $18,976 | $15,674 | $6,839 | $1,831 | $5,262 | $6,954 | $17,687 | $20,668 |
| Accounts Receivable | $0 | $0 | $22,500 | $44,250 | $51,750 | $59,000 | $66,500 | $81,250 | $92,250 | $99,625 | $103,250 | $110,750 | $118,000 |
| Inventory | $10,000 | $10,000 | $13,200 | $13,200 | $16,500 | $16,500 | $19,800 | $23,100 | $24,200 | $27,500 | $27,500 | $30,800 | $30,800 |
| Other Current Assets | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 |
| Total Current Assets | $93,700 | $72,137 | $83,087 | $71,030 | $95,083 | $106,476 | $113,974 | $123,189 | $130,281 | $144,387 | $149,704 | $171,237 | $181,468 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 |
| Accumulated Depreciation | $0 | $1,000 | $2,000 | $3,000 | $4,000 | $5,000 | $6,000 | $7,000 | $8,000 | $9,000 | $10,000 | $11,000 | $12,000 |
| Total Long-term Assets | $80,000 | $79,000 | $78,000 | $77,000 | $76,000 | $75,000 | $74,000 | $73,000 | $72,000 | $71,000 | $70,000 | $69,000 | $68,000 |
| Total Assets | $173,700 | $151,137 | $161,087 | $148,030 | $171,083 | $181,476 | $187,974 | $196,189 | $202,281 | $215,387 | $219,704 | $240,237 | $249,468 |
| 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 | $0 | $19,913 | $16,820 | $25,053 | $21,969 | $30,082 | $35,005 | $34,998 | $40,597 | $37,401 | $45,514 | $42,317 |
| 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 | $0 | $19,913 | $16,820 | $25,053 | $21,969 | $30,082 | $35,005 | $34,998 | $40,597 | $37,401 | $45,514 | $42,317 |
| Long-term Liabilities | $100,000 | $100,000 | $100,000 | $100,000 | $120,000 | $138,767 | $137,534 | $136,301 | $135,068 | $133,835 | $132,602 | $131,369 | $130,136 |
| Total Liabilities | $100,000 | $100,000 | $119,913 | $116,820 | $145,053 | $160,736 | $167,616 | $171,306 | $170,066 | $174,432 | $170,003 | $176,883 | $172,453 |
| Paid-in Capital | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 |
| Retained Earnings | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) | ($76,300) |
| Earnings | $0 | ($22,563) | ($32,527) | ($42,490) | ($47,670) | ($52,959) | ($53,342) | ($48,817) | ($41,485) | ($32,745) | ($23,999) | ($10,345) | $3,316 |
| Total Capital | $73,700 | $51,137 | $41,173 | $31,210 | $26,030 | $20,741 | $20,358 | $24,883 | $32,215 | $40,955 | $49,701 | $63,355 | $77,016 |
| Total Liabilities and Capital | $173,700 | $151,137 | $161,087 | $148,030 | $171,083 | $181,476 | $187,974 | $196,189 | $202,281 | $215,387 | $219,704 | $240,237 | $249,468 |
| Net Worth | $73,700 | $51,137 | $41,173 | $31,210 | $26,030 | $20,741 | $20,358 | $24,883 | $32,215 | $40,955 | $49,701 | $63,355 | $77,016 |
