Plan Outline
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SIC 5812 Eating and Drinking Places - Eating places
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Dessert Bakery Business Plan
Rutabaga Sweets
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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 | |||||||||||||
| Dessert Sales | 0% | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $12,000 | $16,000 | $8,000 | $12,000 | $8,000 | $12,000 | $16,000 |
| POP Sales | 0% | $200 | $200 | $200 | $100 | $100 | $100 | $300 | $50 | $500 | $100 | $300 | $500 |
| Carry Out | 0% | $300 | $300 | $300 | $300 | $300 | $500 | $1,000 | $200 | $700 | $200 | $500 | $500 |
| Weekly Lessons | 0% | $1,800 | $1,800 | $1,800 | $900 | $900 | $900 | $1,800 | $900 | $900 | $900 | $900 | $900 |
| Total Sales | $14,300 | $14,300 | $14,300 | $13,300 | $13,300 | $13,500 | $19,100 | $9,150 | $14,100 | $9,200 | $13,700 | $17,900 | |
| 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 | |
| Dessert Sales | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $3,200 | $1,600 | $2,400 | $1,600 | $2,400 | $3,200 | |
| POP Sales | $30 | $30 | $30 | $15 | $15 | $15 | $45 | $8 | $75 | $15 | $45 | $75 | |
| Carry Out | $45 | $45 | $45 | $45 | $45 | $75 | $150 | $30 | $105 | $30 | $75 | $75 | |
| Weekly Lessons | $270 | $270 | $270 | $135 | $135 | $135 | $270 | $135 | $135 | $135 | $135 | $135 | |
| Subtotal Direct Cost of Sales | $2,745 | $2,745 | $2,745 | $2,595 | $2,595 | $2,625 | $3,665 | $1,773 | $2,715 | $1,780 | $2,655 | $3,485 | |
| 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 | ||
| Chef/Proprietor | 0% | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 | $2,400 |
| Baker | 0% | $0 | $0 | $0 | $0 | $0 | $560 | $560 | $560 | $560 | $560 | $560 | $560 |
| Host | 0% | $483 | $0 | $0 | $0 | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 |
| Dessert Bar Assistants | 0% | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 |
| Dishwasher/Busser | 0% | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 | $483 |
| Total People | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 7 | 7 | 7 | |
| Total Payroll | $3,966 | $3,483 | $3,483 | $3,483 | $3,966 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | |
| 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 | $14,300 | $14,300 | $14,300 | $13,300 | $13,300 | $13,500 | $19,100 | $9,150 | $14,100 | $9,200 | $13,700 | $17,900 | |
| Direct Cost of Sales | $2,745 | $2,745 | $2,745 | $2,595 | $2,595 | $2,625 | $3,665 | $1,773 | $2,715 | $1,780 | $2,655 | $3,485 | |
| Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $2,745 | $2,745 | $2,745 | $2,595 | $2,595 | $2,625 | $3,665 | $1,773 | $2,715 | $1,780 | $2,655 | $3,485 | |
| Gross Margin | $11,555 | $11,555 | $11,555 | $10,705 | $10,705 | $10,875 | $15,435 | $7,378 | $11,385 | $7,420 | $11,045 | $14,415 | |
| Gross Margin % | 80.80% | 80.80% | 80.80% | 80.49% | 80.49% | 80.56% | 80.81% | 80.63% | 80.74% | 80.65% | 80.62% | 80.53% | |
| Expenses | |||||||||||||
| Payroll | $3,966 | $3,483 | $3,483 | $3,483 | $3,966 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | |
| Sales and Marketing and Other Expenses | $1,000 | $0 | $0 | $0 | $0 | $300 | $500 | $0 | $0 | $0 | $0 | $500 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 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 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Rent | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Payroll Taxes | 15% | $595 | $522 | $522 | $522 | $595 | $679 | $679 | $679 | $679 | $679 | $679 | $679 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $11,261 | $9,705 | $9,705 | $9,705 | $10,261 | $11,205 | $11,405 | $10,905 | $10,905 | $10,905 | $10,905 | $11,405 | |
| Profit Before Interest and Taxes | $294 | $1,850 | $1,850 | $1,000 | $444 | ($330) | $4,030 | ($3,527) | $480 | ($3,485) | $140 | $3,010 | |
| EBITDA | $294 | $1,850 | $1,850 | $1,000 | $444 | ($330) | $4,030 | ($3,527) | $480 | ($3,485) | $140 | $3,010 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $88 | $555 | $555 | $300 | $133 | ($99) | $1,209 | ($1,058) | $144 | ($1,045) | $42 | $903 | |
| Net Profit | $206 | $1,295 | $1,295 | $700 | $311 | ($231) | $2,821 | ($2,469) | $336 | ($2,439) | $98 | $2,107 | |
| Net Profit/Sales | 1.44% | 9.05% | 9.05% | 5.26% | 2.34% | -1.71% | 14.77% | -26.99% | 2.38% | -26.52% | 0.72% | 11.77% | |
| 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 | $14,300 | $14,300 | $14,300 | $13,300 | $13,300 | $13,500 | $19,100 | $9,150 | $14,100 | $9,200 | $13,700 | $17,900 | |
| Subtotal Cash from Operations | $14,300 | $14,300 | $14,300 | $13,300 | $13,300 | $13,500 | $19,100 | $9,150 | $14,100 | $9,200 | $13,700 | $17,900 | |
| 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 | $14,300 | $14,300 | $14,300 | $13,300 | $13,300 | $13,500 | $19,100 | $9,150 | $14,100 | $9,200 | $13,700 | $17,900 | |
| 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 | $3,966 | $3,483 | $3,483 | $3,483 | $3,966 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | $4,526 | |
| Bill Payments | $438 | $13,027 | $9,522 | $9,503 | $8,955 | $9,030 | $9,360 | $12,644 | $5,476 | $9,844 | $6,449 | $9,870 | |
| Subtotal Spent on Operations | $4,404 | $16,510 | $13,005 | $12,986 | $12,921 | $13,556 | $13,886 | $17,170 | $10,002 | $14,370 | $10,975 | $14,396 | |
| 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 | $4,404 | $16,510 | $13,005 | $12,986 | $12,921 | $13,556 | $13,886 | $17,170 | $10,002 | $14,370 | $10,975 | $14,396 | |
| Net Cash Flow | $9,896 | ($2,210) | $1,295 | $314 | $379 | ($56) | $5,214 | ($8,020) | $4,098 | ($5,170) | $2,725 | $3,504 | |
| Cash Balance | $28,896 | $26,686 | $27,981 | $28,294 | $28,674 | $28,617 | $33,831 | $25,811 | $29,910 | $24,739 | $27,465 | $30,969 | |
| 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 | $19,000 | $28,896 | $26,686 | $27,981 | $28,294 | $28,674 | $28,617 | $33,831 | $25,811 | $29,910 | $24,739 | $27,465 | $30,969 |
| Inventory | $0 | $3,020 | $3,020 | $3,020 | $2,855 | $2,855 | $2,888 | $4,032 | $2,259 | $2,987 | $2,207 | $2,921 | $3,834 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $19,000 | $31,915 | $29,705 | $31,000 | $31,149 | $31,528 | $31,505 | $37,863 | $28,070 | $32,896 | $26,946 | $30,385 | $34,802 |
| 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 | $19,000 | $31,915 | $29,705 | $31,000 | $31,149 | $31,528 | $31,505 | $37,863 | $28,070 | $32,896 | $26,946 | $30,385 | $34,802 |
| 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 | $12,709 | $9,205 | $9,205 | $8,654 | $8,722 | $8,930 | $12,467 | $5,143 | $9,633 | $6,122 | $9,464 | $11,774 |
| 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 | $12,709 | $9,205 | $9,205 | $8,654 | $8,722 | $8,930 | $12,467 | $5,143 | $9,633 | $6,122 | $9,464 | $11,774 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $12,709 | $9,205 | $9,205 | $8,654 | $8,722 | $8,930 | $12,467 | $5,143 | $9,633 | $6,122 | $9,464 | $11,774 |
| Paid-in Capital | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 |
| Retained Earnings | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) | ($281,000) |
| Earnings | $0 | $206 | $1,501 | $2,795 | $3,495 | $3,806 | $3,575 | $6,396 | $3,927 | $4,263 | $1,823 | $1,921 | $4,029 |
| Total Capital | $19,000 | $19,206 | $20,501 | $21,795 | $22,495 | $22,806 | $22,575 | $25,396 | $22,927 | $23,263 | $20,823 | $20,921 | $23,029 |
| Total Liabilities and Capital | $19,000 | $31,915 | $29,705 | $31,000 | $31,149 | $31,528 | $31,505 | $37,863 | $28,070 | $32,896 | $26,946 | $30,385 | $34,802 |
| Net Worth | $19,000 | $19,206 | $20,501 | $21,795 | $22,495 | $22,806 | $22,575 | $25,396 | $22,927 | $23,263 | $20,823 | $20,921 | $23,029 |
