Canine Critter College

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Dog Obedience School 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
Proactive dog training 0% $0 $400 $1,000 $1,145 $1,345 $1,545 $2,145 $2,312 $2,654 $2,987 $3,121 $3,321
Reactive dog training 0% $0 $332 $830 $950 $1,116 $1,282 $1,780 $1,919 $2,203 $2,479 $2,574 $2,757
Total Sales $0 $732 $1,830 $2,095 $2,461 $2,827 $3,925 $4,231 $4,857 $5,466 $5,695 $6,078
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
Proactive dog parents $0 $4 $10 $11 $13 $15 $21 $23 $27 $30 $310 $332
Reactive dog parents $0 $3 $8 $10 $11 $13 $18 $19 $22 $25 $257 $276
Subtotal Direct Cost of Sales $0 $7 $18 $21 $25 $28 $39 $42 $49 $55 $568 $608
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
Gerry 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
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 1 1 1 1 1 1 1 1 1 1 1 1
Total Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
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 $732 $1,830 $2,095 $2,461 $2,827 $3,925 $4,231 $4,857 $5,466 $5,695 $6,078
Direct Cost of Sales $0 $7 $18 $21 $25 $28 $39 $42 $49 $55 $568 $608
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $7 $18 $21 $25 $28 $39 $42 $49 $55 $568 $608
Gross Margin $0 $725 $1,812 $2,074 $2,437 $2,799 $3,886 $4,189 $4,808 $5,412 $5,127 $5,470
Gross Margin % 0.00% 99.00% 99.00% 99.00% 99.00% 99.00% 99.00% 99.00% 99.00% 99.00% 90.03% 90.00%
Expenses
Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Sales and Marketing and Other Expenses $80 $80 $80 $80 $80 $80 $80 $80 $80 $80 $80 $80
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75
Insurance $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130
Rent $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Payroll Taxes 15% $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535 $3,535
Profit Before Interest and Taxes ($3,535) ($2,810) ($1,723) ($1,461) ($1,098) ($736) $351 $654 $1,273 $1,877 $1,592 $1,935
EBITDA ($3,535) ($2,810) ($1,723) ($1,461) ($1,098) ($736) $351 $654 $1,273 $1,877 $1,592 $1,935
Interest Expense $0 $0 $0 $42 $41 $39 $38 $37 $36 $35 $34 $32
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($3,535) ($2,810) ($1,723) ($1,502) ($1,139) ($775) $313 $617 $1,237 $1,842 $1,559 $1,903
Net Profit/Sales 0.00% -383.92% -94.17% -71.70% -46.27% -27.42% 7.97% 14.57% 25.48% 33.70% 27.37% 31.31%
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 $732 $1,830 $2,095 $2,461 $2,827 $3,925 $4,231 $4,857 $5,466 $5,695 $6,078
Subtotal Cash from Operations $0 $732 $1,830 $2,095 $2,461 $2,827 $3,925 $4,231 $4,857 $5,466 $5,695 $6,078
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 $5,000 $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 $0 $732 $1,830 $7,095 $2,461 $2,827 $3,925 $4,231 $4,857 $5,466 $5,695 $6,078
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 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Bill Payments $51 $1,535 $1,543 $1,555 $1,598 $1,600 $1,603 $1,612 $1,614 $1,620 $1,641 $2,137
Subtotal Spent on Operations $2,051 $3,535 $3,543 $3,555 $3,598 $3,600 $3,603 $3,612 $3,614 $3,620 $3,641 $4,137
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 $140 $140 $140 $140 $140 $140 $140 $140
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 $2,051 $3,535 $3,543 $3,555 $3,738 $3,740 $3,743 $3,752 $3,754 $3,760 $3,781 $4,277
Net Cash Flow ($2,051) ($2,803) ($1,713) $3,541 ($1,276) ($913) $182 $478 $1,102 $1,707 $1,914 $1,801
Cash Balance $12,149 $9,346 $7,633 $11,173 $9,897 $8,984 $9,167 $9,645 $10,748 $12,454 $14,368 $16,168
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 $14,200 $12,149 $9,346 $7,633 $11,173 $9,897 $8,984 $9,167 $9,645 $10,748 $12,454 $14,368 $16,168
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $14,200 $12,149 $9,346 $7,633 $11,173 $9,897 $8,984 $9,167 $9,645 $10,748 $12,454 $14,368 $16,168
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 $14,200 $12,149 $9,346 $7,633 $11,173 $9,897 $8,984 $9,167 $9,645 $10,748 $12,454 $14,368 $16,168
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 $1,484 $1,491 $1,502 $1,544 $1,547 $1,549 $1,559 $1,560 $1,565 $1,570 $2,065 $2,103
Current Borrowing $0 $0 $0 $0 $5,000 $4,860 $4,720 $4,580 $4,440 $4,300 $4,160 $4,020 $3,880
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $1,484 $1,491 $1,502 $6,544 $6,407 $6,269 $6,139 $6,000 $5,865 $5,730 $6,085 $5,983
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $1,484 $1,491 $1,502 $6,544 $6,407 $6,269 $6,139 $6,000 $5,865 $5,730 $6,085 $5,983
Paid-in Capital $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Retained Earnings ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800) ($800)
Earnings $0 ($3,535) ($6,345) ($8,069) ($9,571) ($10,710) ($11,485) ($11,172) ($10,555) ($9,318) ($7,476) ($5,917) ($4,014)
Total Capital $14,200 $10,665 $7,855 $6,131 $4,629 $3,490 $2,715 $3,028 $3,645 $4,882 $6,724 $8,283 $10,186
Total Liabilities and Capital $14,200 $12,149 $9,346 $7,633 $11,173 $9,897 $8,984 $9,167 $9,645 $10,748 $12,454 $14,368 $16,168
Net Worth $14,200 $10,665 $7,855 $6,131 $4,629 $3,490 $2,715 $3,028 $3,645 $4,882 $6,724 $8,283 $10,186