Rutabaga Sweets

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Dessert Bakery 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
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