The Skate Zone

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Inline Hockey Service 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
Registration Fees 0% $4,000 $4,500 $4,500 $6,000 $6,000 $6,000 $6,000 $7,500 $8,000 $8,000 $10,000 $6,000
Skate Rentals 0% $1,200 $1,400 $1,400 $1,700 $1,700 $1,700 $1,700 $2,000 $2,400 $2,400 $3,000 $1,700
Concessions 0% $3,000 $3,000 $3,000 $4,000 $4,000 $6,000 $6,000 $7,500 $7,500 $7,500 $10,000 $10,000
Pro Shop 0% $100 $150 $200 $250 $250 $300 $500 $500 $500 $750 $1,000 $1,000
Special Functions 0% $300 $300 $300 $300 $300 $600 $600 $600 $300 $600 $600 $900
Total Sales $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
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
Registration Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Skate Rentals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Concessions $1,500 $1,500 $1,500 $2,000 $2,000 $3,000 $3,000 $3,750 $3,750 $3,750 $5,000 $5,000
Pro Shop $50 $75 $100 $125 $125 $150 $250 $250 $250 $375 $500 $500
Special Functions $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
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
Manager 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $4,500 $4,500 $4,500 $4,500
Asst Manager 0% $0 $0 $0 $0 $0 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Concessions/Pro Shop 0% $1,500 $1,500 $1,500 $1,500 $1,500 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Janitor/Maintenance 0% $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total People 4 4 4 4 4 6 6 6 6 6 6 6
Total Payroll $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250
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 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50%
Long-term Interest Rate 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50%
Tax Rate 30.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
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 $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
Direct Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
Gross Margin $7,050 $7,775 $7,800 $10,125 $10,125 $11,450 $11,550 $14,100 $14,700 $15,125 $19,100 $14,100
Gross Margin % 81.98% 83.16% 82.98% 82.65% 82.65% 78.42% 78.04% 77.90% 78.61% 78.57% 77.64% 71.94%
Expenses
Payroll $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250
Sales and Marketing and Other Expenses $2,400 $2,400 $2,400 $2,400 $2,600 $3,100 $3,100 $3,100 $3,100 $2,600 $2,400 $2,400
Depreciation $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Telephone $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Cleaning Supplies $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Contract Referees $0 $0 $0 $0 $0 $300 $300 $300 $450 $450 $600 $600
Payroll Taxes 15% $750 $750 $750 $750 $750 $1,088 $1,088 $1,088 $1,388 $1,388 $1,388 $1,388
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $9,550 $9,550 $9,550 $9,550 $9,750 $13,138 $13,138 $13,138 $15,588 $15,088 $15,038 $15,038
Profit Before Interest and Taxes ($2,500) ($1,775) ($1,750) $575 $375 ($1,688) ($1,588) $963 ($888) $38 $4,063 ($938)
EBITDA ($1,500) ($775) ($750) $1,575 $1,375 ($688) ($588) $1,963 $113 $1,038 $5,063 $63
Interest Expense $2,464 $2,448 $2,432 $2,417 $2,401 $2,386 $2,370 $2,355 $2,339 $2,323 $2,308 $2,292
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($4,964) ($4,223) ($4,182) ($1,842) ($2,026) ($4,073) ($3,958) ($1,392) ($3,226) ($2,286) $1,755 ($3,230)
Net Profit/Sales -57.72% -45.17% -44.49% -15.04% -16.54% -27.90% -26.74% -7.69% -17.25% -11.87% 7.13% -16.48%
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 $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
Subtotal Cash from Operations $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
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 $2,000 $0 $0
Subtotal Cash Received $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $21,250 $24,600 $19,600
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 $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250
Bill Payments $4,050 $6,013 $6,047 $7,507 $8,656 $8,385 $11,520 $10,666 $12,054 $11,668 $11,513 $14,057
Subtotal Spent on Operations $9,050 $11,013 $11,047 $12,507 $13,656 $15,635 $18,770 $17,916 $21,304 $20,918 $20,763 $23,307
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 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200
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 $11,250 $13,213 $13,247 $14,707 $15,856 $17,835 $20,970 $20,116 $23,504 $23,118 $22,963 $25,507
Net Cash Flow ($2,650) ($3,863) ($3,847) ($2,457) ($3,606) ($3,235) ($6,170) ($2,016) ($4,804) ($1,868) $1,637 ($5,907)
Cash Balance $45,350 $41,486 $37,640 $35,182 $31,576 $28,340 $22,171 $20,155 $15,351 $13,483 $15,120 $9,213
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 $48,000 $45,350 $41,486 $37,640 $35,182 $31,576 $28,340 $22,171 $20,155 $15,351 $13,483 $15,120 $9,213
Inventory $5,000 $3,450 $1,875 $1,760 $2,338 $2,338 $3,465 $3,575 $4,400 $4,400 $4,538 $6,050 $6,050
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $53,000 $48,800 $43,361 $39,400 $37,520 $33,913 $31,805 $25,746 $24,555 $19,751 $18,020 $21,170 $15,263
Long-term Assets
Long-term Assets $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000
Accumulated Depreciation $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000
Total Long-term Assets $405,000 $404,000 $403,000 $402,000 $401,000 $400,000 $399,000 $398,000 $397,000 $396,000 $395,000 $394,000 $393,000
Total Assets $458,000 $452,800 $446,361 $441,400 $438,520 $433,913 $430,805 $423,746 $421,555 $415,751 $413,020 $415,170 $408,263
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 $3,850 $5,813 $5,798 $7,219 $8,380 $8,000 $11,166 $10,264 $11,665 $11,287 $11,043 $13,637 $12,160
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 $3,850 $5,813 $5,798 $7,219 $8,380 $8,000 $11,166 $10,264 $11,665 $11,287 $11,043 $13,637 $12,160
Long-term Liabilities $350,000 $347,800 $345,600 $343,400 $341,200 $339,000 $336,800 $334,600 $332,400 $330,200 $328,000 $325,800 $323,600
Total Liabilities $353,850 $353,613 $351,398 $350,619 $349,580 $347,000 $347,966 $344,864 $344,065 $341,487 $339,043 $339,437 $335,760
Paid-in Capital $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $119,000 $119,000 $119,000
Retained Earnings ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850)
Earnings $0 ($4,964) ($9,187) ($13,369) ($15,211) ($17,237) ($21,310) ($25,268) ($26,660) ($29,886) ($32,172) ($30,417) ($33,647)
Total Capital $104,150 $99,186 $94,963 $90,781 $88,939 $86,913 $82,840 $78,882 $77,490 $74,264 $73,978 $75,733 $72,503
Total Liabilities and Capital $458,000 $452,800 $446,361 $441,400 $438,520 $433,913 $430,805 $423,746 $421,555 $415,751 $413,020 $415,170 $408,263
Net Worth $104,150 $99,186 $94,963 $90,781 $88,939 $86,913 $82,840 $78,882 $77,490 $74,264 $73,978 $75,733 $72,503