Baby Nappies World

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Diaper Manufacturer 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
Nappies, diaper, pads 0% P57,600 P57,600 P57,600 P57,600 P57,600 P57,600 P67,200 P67,200 P67,200 P67,200 P67,200 P67,200
Other 0% P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total Sales P57,600 P57,600 P57,600 P57,600 P57,600 P57,600 P67,200 P67,200 P67,200 P67,200 P67,200 P67,200
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
Nappies, diaper, pads P27,840 P27,840 P27,840 P27,840 P27,840 P27,840 P32,480 P32,480 P32,480 P32,480 P32,480 P32,480
Other P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Subtotal Direct Cost of Sales P27,840 P27,840 P27,840 P27,840 P27,840 P27,840 P32,480 P32,480 P32,480 P32,480 P32,480 P32,480
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
All departments 0% P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652
Other 0% P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652
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% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00% 17.00%
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 P57,600 P57,600 P57,600 P57,600 P57,600 P57,600 P67,200 P67,200 P67,200 P67,200 P67,200 P67,200
Direct Cost of Sales P27,840 P27,840 P27,840 P27,840 P27,840 P27,840 P32,480 P32,480 P32,480 P32,480 P32,480 P32,480
Other P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total Cost of Sales P27,840 P27,840 P27,840 P27,840 P27,840 P27,840 P32,480 P32,480 P32,480 P32,480 P32,480 P32,480
Gross Margin P29,760 P29,760 P29,760 P29,760 P29,760 P29,760 P34,720 P34,720 P34,720 P34,720 P34,720 P34,720
Gross Margin % 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67% 51.67%
Expenses
Payroll P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652
Sales and Marketing and Other Expenses P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350 P1,350
Depreciation P900 P900 P900 P900 P900 P900 P900 P900 P900 P900 P900 P900
Maintenance P0 P0 P200 P0 P0 P200 P0 P0 P200 P0 P0 P200
Utilities P200 P200 P200 P200 P200 P200 P200 P200 P200 P200 P200 P200
Installation Costs P600 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Insurance P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000
Rent P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000 P1,000
Payroll Taxes 15% P548 P548 P548 P548 P548 P548 P548 P548 P548 P548 P548 P548
Other P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total Operating Expenses P9,250 P8,650 P8,850 P8,650 P8,650 P8,850 P8,650 P8,650 P8,850 P8,650 P8,650 P8,850
Profit Before Interest and Taxes P20,510 P21,110 P20,910 P21,110 P21,110 P20,910 P26,070 P26,070 P25,870 P26,070 P26,070 P25,870
EBITDA P21,410 P22,010 P21,810 P22,010 P22,010 P21,810 P26,970 P26,970 P26,770 P26,970 P26,970 P26,770
Interest Expense P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Taxes Incurred P6,153 P3,589 P3,555 P3,589 P3,589 P3,555 P4,432 P4,432 P4,398 P4,432 P4,432 P4,398
Net Profit P14,357 P17,521 P17,355 P17,521 P17,521 P17,355 P21,638 P21,638 P21,472 P21,638 P21,638 P21,472
Net Profit/Sales 24.93% 30.42% 30.13% 30.42% 30.42% 30.13% 32.20% 32.20% 31.95% 32.20% 32.20% 31.95%
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 P14,400 P14,400 P14,400 P14,400 P14,400 P14,400 P16,800 P16,800 P16,800 P16,800 P16,800 P16,800
Cash from Receivables P0 P1,440 P43,200 P43,200 P43,200 P43,200 P43,200 P43,440 P50,400 P50,400 P50,400 P50,400
Subtotal Cash from Operations P14,400 P15,840 P57,600 P57,600 P57,600 P57,600 P60,000 P60,240 P67,200 P67,200 P67,200 P67,200
Additional Cash Received
Sales Tax, VAT, HST/GST Received 0.00% P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
New Current Borrowing P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
New Other Liabilities (interest-free) P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
New Long-term Liabilities P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Sales of Other Current Assets P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Sales of Long-term Assets P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
New Investment Received P0 P9,000 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Subtotal Cash Received P14,400 P24,840 P57,600 P57,600 P57,600 P57,600 P60,000 P60,240 P67,200 P67,200 P67,200 P67,200
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 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652 P3,652
Bill Payments P2,188 P64,631 P35,532 P35,687 P35,527 P35,532 P36,040 P45,944 P41,015 P41,170 P41,010 P41,015
Subtotal Spent on Operations P5,840 P68,283 P39,184 P39,339 P39,179 P39,184 P39,692 P49,596 P44,667 P44,822 P44,662 P44,667
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Principal Repayment of Current Borrowing P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Other Liabilities Principal Repayment P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Long-term Liabilities Principal Repayment P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Purchase Other Current Assets P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Purchase Long-term Assets P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Dividends P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Subtotal Cash Spent P5,840 P68,283 P39,184 P39,339 P39,179 P39,184 P39,692 P49,596 P44,667 P44,822 P44,662 P44,667
Net Cash Flow P8,560 (P43,443) P18,416 P18,261 P18,421 P18,416 P20,308 P10,644 P22,533 P22,378 P22,538 P22,533
Cash Balance P45,603 P2,160 P20,576 P38,837 P57,258 P75,674 P95,982 P106,627 P129,159 P151,537 P174,076 P196,608
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 P37,043 P45,603 P2,160 P20,576 P38,837 P57,258 P75,674 P95,982 P106,627 P129,159 P151,537 P174,076 P196,608
Accounts Receivable P0 P43,200 P84,960 P84,960 P84,960 P84,960 P84,960 P92,160 P99,120 P99,120 P99,120 P99,120 P99,120
Inventory P3,680 P30,624 P30,624 P30,624 P30,624 P30,624 P30,624 P35,728 P35,728 P35,728 P35,728 P35,728 P35,728
Other Current Assets P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total Current Assets P40,723 P119,427 P117,744 P136,160 P154,421 P172,842 P191,258 P223,870 P241,475 P264,007 P286,385 P308,924 P331,456
Long-term Assets
Long-term Assets P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277 P54,277
Accumulated Depreciation P0 P900 P1,800 P2,700 P3,600 P4,500 P5,400 P6,300 P7,200 P8,100 P9,000 P9,900 P10,800
Total Long-term Assets P54,277 P53,377 P52,477 P51,577 P50,677 P49,777 P48,877 P47,977 P47,077 P46,177 P45,277 P44,377 P43,477
Total Assets P95,000 P172,804 P170,221 P187,737 P205,098 P222,619 P240,135 P271,847 P288,552 P310,184 P331,662 P353,301 P374,933
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 P0 P63,447 P34,342 P34,503 P34,342 P34,342 P34,503 P44,577 P39,643 P39,803 P39,643 P39,643 P39,803
Current Borrowing P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Other Current Liabilities P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Subtotal Current Liabilities P0 P63,447 P34,342 P34,503 P34,342 P34,342 P34,503 P44,577 P39,643 P39,803 P39,643 P39,643 P39,803
Long-term Liabilities P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0
Total Liabilities P0 P63,447 P34,342 P34,503 P34,342 P34,342 P34,503 P44,577 P39,643 P39,803 P39,643 P39,643 P39,803
Paid-in Capital P100,000 P100,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000 P109,000
Retained Earnings (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000) (P5,000)
Earnings P0 P14,357 P31,879 P49,234 P66,756 P84,277 P101,632 P123,271 P144,909 P166,381 P188,020 P209,658 P231,130
Total Capital P95,000 P109,357 P135,879 P153,234 P170,756 P188,277 P205,632 P227,271 P248,909 P270,381 P292,020 P313,658 P335,130
Total Liabilities and Capital P95,000 P172,804 P170,221 P187,737 P205,098 P222,619 P240,135 P271,847 P288,552 P310,184 P331,662 P353,301 P374,933
Net Worth P95,000 P109,357 P135,879 P153,234 P170,756 P188,277 P205,632 P227,271 P248,909 P270,381 P292,020 P313,658 P335,130