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Diamond Retailer Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Loose Diamonds 0% $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $385,000
Settings 0% $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Trinkets/Accessories 0% $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667 $11,667
Total Sales $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Loose Diamonds $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500 $269,500
Settings $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000
Trinkets/Accessories $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167
Subtotal Direct Cost of Sales $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
CEO/Owner 0% $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
CFO 0% $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500
Marketing/Brand Manager 0% $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Marketing Personnel 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
IT Manager 0% $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Programmer 0% $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200
Web Designer 0% $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200
General Administrative Assistant 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
Shipping Personnel 1 0% $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833
Security Guard 1 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
Security Guard 2 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
Security Guard 3 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
Security Guard 4 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
Shipping Personnel 2 0% $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833 $1,833
Total People 15 15 15 15 15 15 15 15 15 15 15 15
Total Payroll $45,566 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667
Direct Cost of Sales $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667
Other Costs of Sales $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550 $11,550
Total Cost of Sales $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217 $324,217
Gross Margin $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450 $122,450
Gross Margin % 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41% 27.41%
Expenses
Payroll $45,566 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567
Marketing/Promotion $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent @ Brannan Street $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Utilities @ Brannan Street $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Warehouse Utilities $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Warehouse Rent $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Web Hosting $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40
Database Maintainence 15% $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8
Shipping $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Total Operating Expenses $62,064 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065 $62,065
Profit Before Interest and Taxes $60,386 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385
EBITDA $60,386 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385 $60,385
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116 $18,116
Net Profit $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270
Net Profit/Sales 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46% 9.46%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667
Subtotal Cash from Operations $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667
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 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667 $446,667
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $45,566 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567 $45,567
Bill Payments $128,205 $246,164 $247,853 $298,897 $358,831 $358,831 $358,831 $358,831 $358,831 $358,831 $358,831 $358,831
Subtotal Spent on Operations $173,771 $291,731 $293,419 $344,464 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397
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 $173,771 $291,731 $293,419 $344,464 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397 $404,397
Net Cash Flow $272,896 $154,936 $153,247 $102,203 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270 $42,270
Cash Balance $2,559,896 $2,714,832 $2,868,079 $2,970,281 $3,012,551 $3,054,820 $3,097,090 $3,139,359 $3,181,629 $3,223,898 $3,266,168 $3,308,437
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $2,287,000 $2,559,896 $2,714,832 $2,868,079 $2,970,281 $3,012,551 $3,054,820 $3,097,090 $3,139,359 $3,181,629 $3,223,898 $3,266,168 $3,308,437
Inventory $600,000 $487,333 $374,666 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667 $312,667
Other Current Assets $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000
Total Current Assets $2,917,000 $3,077,229 $3,119,498 $3,210,745 $3,312,948 $3,355,217 $3,397,487 $3,439,756 $3,482,026 $3,524,295 $3,566,565 $3,608,834 $3,651,104
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 $2,917,000 $3,077,229 $3,119,498 $3,210,745 $3,312,948 $3,355,217 $3,397,487 $3,439,756 $3,482,026 $3,524,295 $3,566,565 $3,608,834 $3,651,104
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $120,000 $237,959 $237,958 $286,936 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869
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 $120,000 $237,959 $237,958 $286,936 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $120,000 $237,959 $237,958 $286,936 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869 $346,869
Paid-in Capital $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
Retained Earnings $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000 $1,297,000
Earnings $0 $42,270 $84,539 $126,809 $169,078 $211,348 $253,617 $295,887 $338,156 $380,426 $422,695 $464,965 $507,234
Total Capital $2,797,000 $2,839,270 $2,881,539 $2,923,809 $2,966,078 $3,008,348 $3,050,617 $3,092,887 $3,135,156 $3,177,426 $3,219,695 $3,261,965 $3,304,234
Total Liabilities and Capital $2,917,000 $3,077,229 $3,119,498 $3,210,745 $3,312,948 $3,355,217 $3,397,487 $3,439,756 $3,482,026 $3,524,295 $3,566,565 $3,608,834 $3,651,104
Net Worth $2,797,000 $2,839,270 $2,881,539 $2,923,809 $2,966,078 $3,008,348 $3,050,617 $3,092,887 $3,135,156 $3,177,426 $3,219,695 $3,261,965 $3,304,234