GFX: Gravestat Farm eXchange

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Horse Reseller 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
Unit Sales
Riding Horses 0% 4 6 12 12 12 12 10 12 8 8 12 16
Major Tack & Equipment 0% 2 6 10 15 20 20 25 35 25 25 35 50
Minor Tack & Supplies 0% 5 10 15 20 25 30 35 40 45 50 60 75
GFX Manufactured Products 0% 0 2 5 10 15 20 15 20 15 15 20 25
Total Unit Sales 11 24 42 57 72 82 85 107 93 98 127 166
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Riding Horses $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00 $1,600.00
Major Tack & Equipment $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00
Minor Tack & Supplies $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
GFX Manufactured Products $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00
Sales
Riding Horses $6,400 $9,600 $19,200 $19,200 $19,200 $19,200 $16,000 $19,200 $12,800 $12,800 $19,200 $25,600
Major Tack & Equipment $600 $1,800 $3,000 $4,500 $6,000 $6,000 $7,500 $10,500 $7,500 $7,500 $10,500 $15,000
Minor Tack & Supplies $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 $600 $750
GFX Manufactured Products $0 $200 $500 $1,000 $1,500 $2,000 $1,500 $2,000 $1,500 $1,500 $2,000 $2,500
Total Sales $7,050 $11,700 $22,850 $24,900 $26,950 $27,500 $25,350 $32,100 $22,250 $22,300 $32,300 $43,850
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Riding Horses 0.00% $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00 $1,120.00
Major Tack & Equipment 0.00% $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00 $210.00
Minor Tack & Supplies 0.00% $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00
GFX Manufactured Products 0.00% $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00
Direct Cost of Sales
Riding Horses $4,480 $6,720 $13,440 $13,440 $13,440 $13,440 $11,200 $13,440 $8,960 $8,960 $13,440 $17,920
Major Tack & Equipment $420 $1,260 $2,100 $3,150 $4,200 $4,200 $5,250 $7,350 $5,250 $5,250 $7,350 $10,500
Minor Tack & Supplies $35 $70 $105 $140 $175 $210 $245 $280 $315 $350 $420 $525
GFX Manufactured Products $0 $50 $125 $250 $375 $500 $375 $500 $375 $375 $500 $625
Subtotal Direct Cost of Sales $4,935 $8,100 $15,770 $16,980 $18,190 $18,350 $17,070 $21,570 $14,900 $14,935 $21,710 $29,570
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% 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 $7,050 $11,700 $22,850 $24,900 $26,950 $27,500 $25,350 $32,100 $22,250 $22,300 $32,300 $43,850
Direct Cost of Sales $4,935 $8,100 $15,770 $16,980 $18,190 $18,350 $17,070 $21,570 $14,900 $14,935 $21,710 $29,570
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $4,935 $8,100 $15,770 $16,980 $18,190 $18,350 $17,070 $21,570 $14,900 $14,935 $21,710 $29,570
Gross Margin $2,115 $3,600 $7,080 $7,920 $8,760 $9,150 $8,280 $10,530 $7,350 $7,365 $10,590 $14,280
Gross Margin % 30.00% 30.77% 30.98% 31.81% 32.50% 33.27% 32.66% 32.80% 33.03% 33.03% 32.79% 32.57%
Expenses
Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales and Marketing and Other Expenses $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868 $5,868
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $85 $85 $85 $85 $85 $85 $85 $85 $85 $85 $85 $85
Utilities $460 $460 $460 $460 $460 $460 $460 $460 $460 $460 $460 $460
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913 $6,913
Profit Before Interest and Taxes ($4,798) ($3,313) $167 $1,007 $1,847 $2,237 $1,367 $3,617 $437 $452 $3,677 $7,367
EBITDA ($4,798) ($3,313) $167 $1,007 $1,847 $2,237 $1,367 $3,617 $437 $452 $3,677 $7,367
Interest Expense $1,034 $1,026 $1,019 $1,011 $1,003 $996 $988 $981 $973 $965 $958 $950
Taxes Incurred ($1,750) ($1,085) ($213) ($1) $211 $310 $95 $659 ($134) ($128) $680 $1,604
Net Profit ($4,082) ($3,255) ($639) ($3) $633 $931 $284 $1,977 ($402) ($385) $2,040 $4,813
Net Profit/Sales -57.91% -27.82% -2.80% -0.01% 2.35% 3.38% 1.12% 6.16% -1.81% -1.73% 6.31% 10.98%
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 $7,050 $11,700 $22,850 $24,900 $26,950 $27,500 $25,350 $32,100 $22,250 $22,300 $32,300 $43,850
Subtotal Cash from Operations $7,050 $11,700 $22,850 $24,900 $26,950 $27,500 $25,350 $32,100 $22,250 $22,300 $32,300 $43,850
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 $7,050 $11,700 $22,850 $24,900 $26,950 $27,500 $25,350 $32,100 $22,250 $22,300 $32,300 $43,850
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Bill Payments $207 $6,467 $14,887 $31,736 $26,281 $27,618 $26,642 $24,038 $34,414 $15,562 $23,223 $38,045
Subtotal Spent on Operations $207 $6,467 $14,887 $31,736 $26,281 $27,618 $26,642 $24,038 $34,414 $15,562 $23,223 $38,045
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 $917 $917 $917 $917 $917 $917 $917 $917 $917 $917 $917 $917
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 $1,123 $7,384 $15,804 $32,653 $27,198 $28,535 $27,559 $24,955 $35,331 $16,479 $24,140 $38,962
Net Cash Flow $5,927 $4,316 $7,046 ($7,753) ($248) ($1,035) ($2,209) $7,145 ($13,081) $5,821 $8,160 $4,888
Cash Balance $47,927 $52,243 $59,289 $51,536 $51,288 $50,253 $48,044 $55,189 $42,109 $47,930 $56,090 $60,978
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 $42,000 $47,927 $52,243 $59,289 $51,536 $51,288 $50,253 $48,044 $55,189 $42,109 $47,930 $56,090 $60,978
Inventory $14,500 $9,565 $8,910 $17,347 $18,678 $20,009 $20,185 $18,777 $23,727 $16,390 $16,429 $23,881 $32,527
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $56,500 $57,492 $61,153 $76,636 $70,214 $71,297 $70,438 $66,821 $78,916 $58,499 $64,359 $79,971 $93,505
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 $56,500 $57,492 $61,153 $76,636 $70,214 $71,297 $70,438 $66,821 $78,916 $58,499 $64,359 $79,971 $93,505
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 $5,991 $13,823 $30,862 $25,360 $26,727 $25,854 $22,869 $33,904 $14,804 $21,966 $36,456 $46,094
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 $5,991 $13,823 $30,862 $25,360 $26,727 $25,854 $22,869 $33,904 $14,804 $21,966 $36,456 $46,094
Long-term Liabilities $125,000 $124,083 $123,167 $122,250 $121,333 $120,417 $119,500 $118,583 $117,667 $116,750 $115,833 $114,917 $114,000
Total Liabilities $125,000 $130,074 $136,990 $153,112 $146,693 $147,143 $145,354 $141,453 $151,570 $131,554 $137,799 $151,373 $160,094
Paid-in Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500) ($68,500)
Earnings $0 ($4,082) ($7,337) ($7,976) ($7,979) ($7,346) ($6,415) ($6,131) ($4,154) ($4,556) ($4,941) ($2,901) $1,911
Total Capital ($68,500) ($72,582) ($75,837) ($76,476) ($76,479) ($75,846) ($74,915) ($74,631) ($72,654) ($73,056) ($73,441) ($71,401) ($66,589)
Total Liabilities and Capital $56,500 $57,492 $61,153 $76,636 $70,214 $71,297 $70,438 $66,821 $78,916 $58,499 $64,359 $79,971 $93,505
Net Worth ($68,500) ($72,582) ($75,837) ($76,476) ($76,479) ($75,846) ($74,915) ($74,631) ($72,654) ($73,056) ($73,441) ($71,401) ($66,589)