Pegasus Sports

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Inline Skating Products 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
BladeBoots 0% 20 35 40 50 70 75 75 80 125 160 175 235
SkateSails 0% 5 15 40 52 70 75 80 100 100 150 170 215
SkateAid 0% 15 30 60 70 75 80 115 160 175 200 280 300
Total Unit Sales 40 80 140 172 215 230 270 340 400 510 625 750
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
BladeBoots $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95
SkateSails $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00
SkateAid $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00
Sales
BladeBoots $499 $873 $998 $1,248 $1,747 $1,871 $1,871 $1,996 $3,119 $3,992 $4,366 $5,863
SkateSails $1,750 $5,250 $14,000 $18,200 $24,500 $26,250 $28,000 $35,000 $35,000 $52,500 $59,500 $75,250
SkateAid $675 $1,350 $2,700 $3,150 $3,375 $3,600 $5,175 $7,200 $7,875 $9,000 $12,600 $13,500
Total Sales $2,924 $7,473 $17,698 $22,598 $29,622 $31,721 $35,046 $44,196 $45,994 $65,492 $76,466 $94,613
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
BladeBoots 0.00% $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
SkateSails 0.00% $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00
SkateAid 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
Direct Cost of Sales
BladeBoots $200 $350 $400 $500 $700 $750 $750 $800 $1,250 $1,600 $1,750 $2,350
SkateSails $500 $1,500 $4,000 $5,200 $7,000 $7,500 $8,000 $10,000 $10,000 $15,000 $17,000 $21,500
SkateAid $105 $210 $420 $490 $525 $560 $805 $1,120 $1,225 $1,400 $1,960 $2,100
Subtotal Direct Cost of Sales $805 $2,060 $4,820 $6,190 $8,225 $8,810 $9,555 $11,920 $12,475 $18,000 $20,710 $25,950
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
Sal 0% $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667
Sandi 0% $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 2 2 2 2 2 2 2 2 2 2 2 2
Total Payroll $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917
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 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00%
Long-term Interest Rate 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50%
Tax Rate 25.00% 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 $2,924 $7,473 $17,698 $22,598 $29,622 $31,721 $35,046 $44,196 $45,994 $65,492 $76,466 $94,613
Direct Cost of Sales $805 $2,060 $4,820 $6,190 $8,225 $8,810 $9,555 $11,920 $12,475 $18,000 $20,710 $25,950
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $805 $2,060 $4,820 $6,190 $8,225 $8,810 $9,555 $11,920 $12,475 $18,000 $20,710 $25,950
Gross Margin $2,119 $5,413 $12,878 $16,408 $21,397 $22,911 $25,491 $32,276 $33,519 $47,492 $55,756 $68,663
Gross Margin % 72.47% 72.44% 72.77% 72.61% 72.23% 72.23% 72.74% 73.03% 72.88% 72.52% 72.92% 72.57%
Expenses
Payroll $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917
Sales and Marketing and Other Expenses $1,550 $1,600 $1,550 $1,550 $1,550 $1,550 $1,550 $1,550 $1,550 $1,550 $1,550 $1,550
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Utilities $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Payroll Taxes 10% $292 $292 $292 $292 $292 $292 $292 $292 $292 $292 $292 $292
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $6,358 $6,408 $6,358 $6,358 $6,358 $6,358 $6,358 $6,358 $6,358 $6,358 $6,358 $6,358
Profit Before Interest and Taxes ($4,239) ($995) $6,520 $10,049 $15,038 $16,553 $19,133 $25,918 $27,160 $41,134 $49,398 $62,305
EBITDA ($4,239) ($995) $6,520 $10,049 $15,038 $16,553 $19,133 $25,918 $27,160 $41,134 $49,398 $62,305
Interest Expense $473 $463 $453 $443 $438 $438 $438 $438 $438 $438 $438 $438
Taxes Incurred ($1,178) ($364) $1,517 $2,402 $3,650 $4,029 $4,674 $6,370 $6,681 $10,174 $12,240 $15,467
Net Profit ($3,534) ($1,093) $4,550 $7,205 $10,950 $12,087 $14,022 $19,110 $20,042 $30,522 $36,720 $46,401
Net Profit/Sales -120.86% -14.63% 25.71% 31.88% 36.97% 38.10% 40.01% 43.24% 43.58% 46.60% 48.02% 49.04%
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 $2,924 $7,473 $17,698 $22,598 $29,622 $31,721 $35,046 $44,196 $45,994 $65,492 $76,466 $94,613
Subtotal Cash from Operations $2,924 $7,473 $17,698 $22,598 $29,622 $31,721 $35,046 $44,196 $45,994 $65,492 $76,466 $94,613
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 $50,000 $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 $52,924 $7,473 $17,698 $22,598 $29,622 $31,721 $35,046 $44,196 $45,994 $65,492 $76,466 $94,613
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 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917 $2,917
Bill Payments $325 $3,819 $6,456 $13,291 $14,117 $17,972 $17,414 $19,122 $24,733 $24,128 $38,187 $40,185
Subtotal Spent on Operations $3,241 $6,736 $9,372 $16,207 $17,033 $20,888 $20,330 $22,039 $27,650 $27,045 $41,103 $43,102
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 $1,000 $1,000 $1,000 $1,000 $500 $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 $2,000 $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 $4,241 $7,736 $10,372 $17,207 $17,533 $20,888 $20,330 $22,039 $27,650 $27,045 $43,103 $43,102
Net Cash Flow $48,683 ($262) $7,326 $5,390 $12,088 $10,833 $14,716 $22,157 $18,344 $38,447 $33,363 $51,511
Cash Balance $58,679 $58,416 $65,742 $71,132 $83,220 $94,053 $108,769 $130,926 $149,270 $187,717 $221,080 $272,591
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 $9,996 $58,679 $58,416 $65,742 $71,132 $83,220 $94,053 $108,769 $130,926 $149,270 $187,717 $221,080 $272,591
Inventory $1,500 $1,695 $2,266 $5,302 $6,809 $9,048 $9,691 $10,511 $13,112 $13,723 $19,800 $22,781 $28,545
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,000 $2,000
Total Current Assets $11,496 $60,374 $60,682 $71,044 $77,941 $92,268 $103,744 $119,279 $144,038 $162,992 $207,517 $245,861 $303,136
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 $11,496 $60,374 $60,682 $71,044 $77,941 $92,268 $103,744 $119,279 $144,038 $162,992 $207,517 $245,861 $303,136
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 $200 $3,612 $6,013 $12,825 $13,517 $17,393 $16,783 $18,297 $23,945 $22,857 $36,860 $38,483 $49,358
Current Borrowing $4,500 $3,500 $2,500 $1,500 $500 $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 $4,700 $7,112 $8,513 $14,325 $14,017 $17,393 $16,783 $18,297 $23,945 $22,857 $36,860 $38,483 $49,358
Long-term Liabilities $0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Total Liabilities $4,700 $57,112 $58,513 $64,325 $64,017 $67,393 $66,783 $68,297 $73,945 $72,857 $86,860 $88,483 $99,358
Paid-in Capital $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000
Retained Earnings ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204) ($9,204)
Earnings $0 ($3,534) ($4,627) ($77) $7,128 $18,079 $30,165 $44,187 $63,297 $83,339 $113,861 $150,582 $196,982
Total Capital $6,796 $3,262 $2,169 $6,719 $13,924 $24,875 $36,961 $50,983 $70,093 $90,135 $120,657 $157,378 $203,778
Total Liabilities and Capital $11,496 $60,374 $60,682 $71,044 $77,941 $92,268 $103,744 $119,279 $144,038 $162,992 $207,517 $245,861 $303,136
Net Worth $6,796 $3,262 $2,169 $6,719 $13,924 $24,875 $36,961 $50,983 $70,093 $90,135 $120,657 $157,378 $203,778