Rose Petal Nursery

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Garden Nursery 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
General Public 0% $8,000 $11,000 $13,000 $17,000 $19,000 $18,000 $15,000 $11,000 $8,000 $5,000 $5,000 $5,000
Contractors 0% $10,000 $13,000 $15,000 $19,000 $23,000 $23,000 $23,000 $18,000 $13,000 $8,000 $8,000 $8,000
Total Sales $18,000 $24,000 $28,000 $36,000 $42,000 $41,000 $38,000 $29,000 $21,000 $13,000 $13,000 $13,000
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
Flowers, Trees, Shrubs $5,400 $7,200 $8,400 $10,800 $12,600 $12,300 $11,400 $8,700 $6,300 $3,900 $3,900 $3,900
Garden Supplies $3,600 $4,800 $5,600 $7,200 $8,400 $8,200 $7,600 $5,800 $4,200 $2,600 $2,600 $2,600
Subtotal Direct Cost of Sales $9,000 $12,000 $14,000 $18,000 $21,000 $20,500 $19,000 $14,500 $10,500 $6,500 $6,500 $6,500
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
Owners 0% $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Full-time Employees 0% $0 $0 $0 $0 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Part-time Employees 0% $2,000 $2,000 $2,000 $2,000 $2,000 $3,000 $3,000 $2,000 $2,000 $0 $0 $0
Total People 3 3 3 3 5 6 6 5 5 4 4 4
Total Payroll $9,000 $9,000 $9,000 $9,000 $13,000 $14,000 $14,000 $13,000 $13,000 $11,000 $11,000 $11,000
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 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00%
Long-term Interest Rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Tax Rate 30.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00%
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 $18,000 $24,000 $28,000 $36,000 $42,000 $41,000 $38,000 $29,000 $21,000 $13,000 $13,000 $13,000
Direct Cost of Sales $9,000 $12,000 $14,000 $18,000 $21,000 $20,500 $19,000 $14,500 $10,500 $6,500 $6,500 $6,500
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $9,000 $12,000 $14,000 $18,000 $21,000 $20,500 $19,000 $14,500 $10,500 $6,500 $6,500 $6,500
Gross Margin $9,000 $12,000 $14,000 $18,000 $21,000 $20,500 $19,000 $14,500 $10,500 $6,500 $6,500 $6,500
Gross Margin % 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00%
Expenses
Payroll $9,000 $9,000 $9,000 $9,000 $13,000 $14,000 $14,000 $13,000 $13,000 $11,000 $11,000 $11,000
Sales and Marketing and Other Expenses $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Insurance 15% $300 $0 $0 $0 $0 $300 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $1,350 $1,350 $1,350 $1,350 $1,950 $2,100 $2,100 $1,950 $1,950 $1,650 $1,650 $1,650
Total Operating Expenses $12,450 $12,150 $12,150 $12,150 $16,750 $18,200 $17,900 $16,750 $16,750 $14,450 $14,450 $14,450
Profit Before Interest and Taxes ($3,450) ($150) $1,850 $5,850 $4,250 $2,300 $1,100 ($2,250) ($6,250) ($7,950) ($7,950) ($7,950)
EBITDA ($3,450) ($150) $1,850 $5,850 $4,250 $2,300 $1,100 ($2,250) ($6,250) ($7,950) ($7,950) ($7,950)
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($3,450) ($150) $1,850 $5,850 $4,250 $2,300 $1,100 ($2,250) ($6,250) ($7,950) ($7,950) ($7,950)
Net Profit/Sales -19.17% -0.63% 6.61% 16.25% 10.12% 5.61% 2.89% -7.76% -29.76% -61.15% -61.15% -61.15%
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 $4,500 $6,000 $7,000 $9,000 $10,500 $10,250 $9,500 $7,250 $5,250 $3,250 $3,250 $3,250
Cash from Receivables $0 $450 $13,650 $18,100 $21,200 $27,150 $31,475 $30,675 $28,275 $21,550 $15,550 $9,750
Subtotal Cash from Operations $4,500 $6,450 $20,650 $27,100 $31,700 $37,400 $40,975 $37,925 $33,525 $24,800 $18,800 $13,000
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 $5,000 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $4,500 $6,450 $20,650 $27,100 $36,700 $37,400 $40,975 $37,925 $33,525 $24,800 $18,800 $13,000
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 $9,000 $9,000 $9,000 $9,000 $13,000 $14,000 $14,000 $13,000 $13,000 $11,000 $11,000 $11,000
Bill Payments $115 $3,697 $11,133 $19,557 $25,633 $27,920 $24,053 $20,985 $13,185 $9,707 $5,697 $9,950
Subtotal Spent on Operations $9,115 $12,697 $20,133 $28,557 $38,633 $41,920 $38,053 $33,985 $26,185 $20,707 $16,697 $20,950
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 $9,115 $12,697 $20,133 $28,557 $38,633 $41,920 $38,053 $33,985 $26,185 $20,707 $16,697 $20,950
Net Cash Flow ($4,615) ($6,247) $517 ($1,457) ($1,933) ($4,520) $2,922 $3,940 $7,340 $4,093 $2,103 ($7,950)
Cash Balance $15,385 $9,138 $9,655 $8,198 $6,265 $1,745 $4,667 $8,607 $15,947 $20,040 $22,143 $14,193
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 $20,000 $15,385 $9,138 $9,655 $8,198 $6,265 $1,745 $4,667 $8,607 $15,947 $20,040 $22,143 $14,193
Accounts Receivable $0 $13,500 $31,050 $38,400 $47,300 $57,600 $61,200 $58,225 $49,300 $36,775 $24,975 $19,175 $19,175
Inventory $26,500 $17,500 $13,200 $15,400 $19,800 $23,100 $22,550 $20,900 $15,950 $11,550 $7,150 $7,150 $7,150
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $46,500 $46,385 $53,388 $63,455 $75,298 $86,965 $85,495 $83,792 $73,857 $64,272 $52,165 $48,468 $40,518
Long-term Assets
Long-term Assets $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Total Assets $58,500 $58,385 $65,388 $75,455 $87,298 $98,965 $97,495 $95,792 $85,857 $76,272 $64,165 $60,468 $52,518
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 $3,335 $10,488 $18,705 $24,698 $27,115 $23,345 $20,542 $12,857 $9,522 $5,365 $9,618 $9,618
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 $3,335 $10,488 $18,705 $24,698 $27,115 $23,345 $20,542 $12,857 $9,522 $5,365 $9,618 $9,618
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $3,335 $10,488 $18,705 $24,698 $27,115 $23,345 $20,542 $12,857 $9,522 $5,365 $9,618 $9,618
Paid-in Capital $100,000 $100,000 $100,000 $100,000 $100,000 $105,000 $105,000 $105,000 $105,000 $105,000 $105,000 $105,000 $105,000
Retained Earnings ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500) ($41,500)
Earnings $0 ($3,450) ($3,600) ($1,750) $4,100 $8,350 $10,650 $11,750 $9,500 $3,250 ($4,700) ($12,650) ($20,600)
Total Capital $58,500 $55,050 $54,900 $56,750 $62,600 $71,850 $74,150 $75,250 $73,000 $66,750 $58,800 $50,850 $42,900
Total Liabilities and Capital $58,500 $58,385 $65,388 $75,455 $87,298 $98,965 $97,495 $95,792 $85,857 $76,272 $64,165 $60,468 $52,518
Net Worth $58,500 $55,050 $54,900 $56,750 $62,600 $71,850 $74,150 $75,250 $73,000 $66,750 $58,800 $50,850 $42,900