Magazine Publisher Business Plan
Group Publishing, Inc.
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 | |||||||||||||
| Mag Subscript Sales 1 Yr | 0% | 0 | 5,000 | 6,500 | 7,500 | 8,000 | 8,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 10,000 |
| Mag Subscript Sales 2 Yr | 0% | 0 | 0 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 |
| Mag Subscript Whsl | 0% | 2,500 | 3,000 | 3,500 | 4,000 | 4,000 | 4,000 | 4,000 | 4,500 | 5,000 | 5,500 | 5,000 | 5,000 |
| Newsstand Sales Whsl | 0% | 0 | 5,000 | 0 | 7,500 | 0 | 10,000 | 0 | 10,000 | 0 | 12,000 | 0 | 12,000 |
| Ad Revenue Pages | 0% | 0 | 15 | 0 | 15 | 0 | 22 | 0 | 22 | 0 | 22 | 0 | 22 |
| Book Sales--Direct | 0% | 0 | 0 | 0 | 1,500 | 0 | 2,000 | 2,500 | 3,500 | 4,000 | 4,000 | 4,000 | 4,000 |
| Boo Sales--Whsl | 0% | 0 | 0 | 0 | 1,500 | 2,000 | 0 | 1,500 | 0 | 0 | 2,000 | 0 | 0 |
| Booklet Sales--Direct | 0% | 0 | 0 | 0 | 0 | 0 | 1,500 | 1,500 | 2,000 | 2,000 | 2,500 | 2,500 | 2,500 |
| Booklet Sales--Whsl | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 2,500 | 13,015 | 11,000 | 23,015 | 15,000 | 26,522 | 19,500 | 30,022 | 21,000 | 36,022 | 21,500 | 34,522 | |
| 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 | |
| Mag Subscript Sales 1 Yr | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | |
| Mag Subscript Sales 2 Yr | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | |
| Mag Subscript Whsl | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | |
| Newsstand Sales Whsl | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | |
| Ad Revenue Pages | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | |
| Book Sales--Direct | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | |
| Boo Sales--Whsl | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | |
| Booklet Sales--Direct | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | |
| Booklet Sales--Whsl | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | |
| Sales | |||||||||||||
| Mag Subscript Sales 1 Yr | $0 | $84,750 | $110,175 | $127,125 | $135,600 | $135,600 | $152,550 | $152,550 | $152,550 | $152,550 | $152,550 | $169,500 | |
| Mag Subscript Sales 2 Yr | $0 | $0 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | |
| Mag Subscript Whsl | $21,250 | $25,500 | $29,750 | $34,000 | $34,000 | $34,000 | $34,000 | $38,250 | $42,500 | $46,750 | $42,500 | $42,500 | |
| Newsstand Sales Whsl | $0 | $4,950 | $0 | $7,425 | $0 | $9,900 | $0 | $9,900 | $0 | $11,880 | $0 | $11,880 | |
| Ad Revenue Pages | $0 | $32,730 | $0 | $32,730 | $0 | $48,004 | $0 | $48,004 | $0 | $48,004 | $0 | $48,004 | |
| Book Sales--Direct | $0 | $0 | $0 | $22,425 | $0 | $29,900 | $37,375 | $52,325 | $59,800 | $59,800 | $59,800 | $59,800 | |
| Boo Sales--Whsl | $0 | $0 | $0 | $8,970 | $11,960 | $0 | $8,970 | $0 | $0 | $11,960 | $0 | $0 | |
| Booklet Sales--Direct | $0 | $0 | $0 | $0 | $0 | $11,925 | $11,925 | $15,900 | $15,900 | $19,875 | $19,875 | $19,875 | |
| Booklet Sales--Whsl | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $21,250 | $147,930 | $169,875 | $262,625 | $211,510 | $299,279 | $274,770 | $346,879 | $300,700 | $380,769 | $304,675 | $381,509 | |
| 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 | |
| Mag Subscript Sales 1 Yr | 0.00% | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 |
| Mag Subscript Sales 2 Yr | 0.00% | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 |
| Mag Subscript Whsl | 0.00% | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 |
| Newsstand Sales Whsl | 0.00% | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 |
| Ad Revenue Pages | 0.00% | $637.00 | $637.00 | $637.00 | $637.00 | $763.00 | $763.00 | $763.00 | $763.00 | $916.00 | $916.00 | $916.00 | $916.00 |
| Book Sales--Direct | 0.00% | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 |
| Boo Sales--Whsl | 0.00% | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 |
| Booklet Sales--Direct | 0.00% | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 |
| Booklet Sales--Whsl | 0.00% | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 |
| Direct Cost of Sales | |||||||||||||
| Mag Subscript Sales 1 Yr | $0 | $12,000 | $15,600 | $18,000 | $19,200 | $19,200 | $21,600 | $21,600 | $21,600 | $21,600 | $21,600 | $24,000 | |
| Mag Subscript Sales 2 Yr | $0 | $0 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | |
| Mag Subscript Whsl | $6,000 | $7,200 | $8,400 | $9,600 | $9,600 | $9,600 | $9,600 | $10,800 | $12,000 | $13,200 | $12,000 | $12,000 | |
| Newsstand Sales Whsl | $0 | $2,000 | $0 | $3,000 | $0 | $4,000 | $0 | $4,000 | $0 | $4,800 | $0 | $4,800 | |
| Ad Revenue Pages | $0 | $9,555 | $0 | $9,555 | $0 | $16,786 | $0 | $16,786 | $0 | $20,152 | $0 | $20,152 | |
| Book Sales--Direct | $0 | $0 | $0 | $4,485 | $0 | $5,980 | $7,475 | $10,465 | $11,960 | $11,960 | $11,960 | $11,960 | |
| Boo Sales--Whsl | $0 | $0 | $0 | $4,485 | $5,980 | $0 | $4,485 | $0 | $0 | $5,980 | $0 | $0 | |
| Booklet Sales--Direct | $0 | $0 | $0 | $0 | $0 | $2,385 | $2,385 | $3,180 | $3,180 | $3,975 | $3,975 | $3,975 | |
| Booklet Sales--Whsl | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $6,000 | $30,755 | $28,800 | $53,925 | $39,580 | $62,751 | $50,345 | $71,631 | $53,540 | $86,467 | $54,335 | $81,687 | |
| 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 | ||
| Production Personnel | |||||||||||||
| Name or Title or Group | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Name or Title or Group | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales and Marketing Personnel | |||||||||||||
| Ad Sales Mgr. | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Subscription Mgr. | $0 | $0 | $0 | $0 | $0 | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Subtotal | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| General and Administrative Personnel | |||||||||||||
| Red Brushwielder, CEO | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Ochre & Sienna Burnt, Exec. Editors | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | |
| John Crimson, CFO | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Exec. Asst. | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Timothy Clark, VP Corp. Dev. | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Subtotal | $11,900 | $11,900 | $11,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | |
| Other Personnel | |||||||||||||
| Art Director | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | |
| Freelance Artist | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Bookkeeper | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | |
| Subtotal | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Total People | 8 | 8 | 8 | 8 | 9 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | $20,250 | $20,250 | $20,250 | $22,250 | $22,250 | $22,250 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | |
| 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 | $21,250 | $147,930 | $169,875 | $262,625 | $211,510 | $299,279 | $274,770 | $346,879 | $300,700 | $380,769 | $304,675 | $381,509 | |
| Direct Cost of Sales | $6,000 | $30,755 | $28,800 | $53,925 | $39,580 | $62,751 | $50,345 | $71,631 | $53,540 | $86,467 | $54,335 | $81,687 | |
| Production Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Author's Royalties: 15% | $0 | $0 | $0 | $4,709 | $1,794 | $6,274 | $8,741 | $10,234 | $11,355 | $13,745 | $11,951 | $11,951 | |
| Total Cost of Sales | $6,000 | $30,755 | $28,800 | $58,634 | $41,374 | $69,025 | $59,086 | $81,865 | $64,895 | $100,212 | $66,286 | $93,638 | |
| Gross Margin | $15,250 | $117,175 | $141,075 | $203,991 | $170,136 | $230,254 | $215,685 | $265,014 | $235,805 | $280,557 | $238,389 | $287,871 | |
| Gross Margin % | 71.76% | 79.21% | 83.05% | 77.67% | 80.44% | 76.94% | 78.50% | 76.40% | 78.42% | 73.68% | 78.24% | 75.46% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Advertising/Promotion | $3,000 | $38,724 | $3,000 | $38,724 | $3,000 | $62,947 | $4,800 | $62,947 | $4,800 | $79,717 | $4,800 | $79,717 | |
| Travel | $500 | $500 | $500 | $500 | $500 | $500 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Entertainment & Meals | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Miscellaneous | $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 Sales and Marketing Expenses | $7,700 | $43,424 | $7,700 | $43,424 | $7,700 | $67,647 | $12,250 | $70,397 | $12,250 | $87,167 | $12,250 | $87,167 | |
| Sales and Marketing % | 36.24% | 29.35% | 4.53% | 16.53% | 3.64% | 22.60% | 4.46% | 20.29% | 4.07% | 22.89% | 4.02% | 22.85% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | $11,900 | $11,900 | $11,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | |
| Marketing/Promotion | $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 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | |
| Telephone | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| Postage | $300 | $13,950 | $300 | $13,950 | $300 | $23,250 | $300 | $23,250 | $300 | $31,000 | $300 | $31,000 | |
| Rent | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Utilities | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Insurance | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Payroll Taxes | 20% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other General and Administrative Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total General and Administrative Expenses | $17,900 | $31,550 | $17,900 | $33,550 | $19,900 | $42,850 | $19,900 | $42,850 | $19,900 | $50,600 | $19,900 | $50,600 | |
| General and Administrative % | 84.24% | 21.33% | 10.54% | 12.77% | 9.41% | 14.32% | 7.24% | 12.35% | 6.62% | 13.29% | 6.53% | 13.26% | |
| Other Expenses: | |||||||||||||
| Other Payroll | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Consultants | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Other Expenses | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Other % | 25.18% | 3.62% | 3.15% | 2.04% | 2.53% | 1.79% | 1.95% | 1.54% | 1.78% | 1.41% | 1.76% | 1.40% | |
| Total Operating Expenses | $30,950 | $80,324 | $30,950 | $82,324 | $32,950 | $115,847 | $37,500 | $118,597 | $37,500 | $143,117 | $37,500 | $143,117 | |
| Profit Before Interest and Taxes | ($15,700) | $36,851 | $110,125 | $121,667 | $137,186 | $114,407 | $178,185 | $146,417 | $198,305 | $137,440 | $200,889 | $144,754 | |
| EBITDA | ($15,700) | $36,851 | $110,125 | $121,667 | $137,186 | $114,407 | $178,185 | $146,417 | $198,305 | $137,440 | $200,889 | $144,754 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | ($4,710) | $11,055 | $33,038 | $36,500 | $41,156 | $34,322 | $53,455 | $43,925 | $59,492 | $41,232 | $60,267 | $43,426 | |
| Net Profit | ($10,990) | $25,796 | $77,088 | $85,167 | $96,030 | $80,085 | $124,729 | $102,492 | $138,814 | $96,208 | $140,622 | $101,328 | |
| Net Profit/Sales | -51.72% | 17.44% | 45.38% | 32.43% | 45.40% | 26.76% | 45.39% | 29.55% | 46.16% | 25.27% | 46.15% | 26.56% | |
| 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 | $19,125 | $133,137 | $152,888 | $236,363 | $190,359 | $269,351 | $247,293 | $312,191 | $270,630 | $342,692 | $274,208 | $343,358 | |
| Cash from Receivables | $0 | $71 | $2,547 | $14,866 | $17,297 | $26,092 | $21,444 | $29,846 | $27,717 | $34,534 | $30,337 | $37,823 | |
| Subtotal Cash from Operations | $19,125 | $133,208 | $155,435 | $251,229 | $207,656 | $295,443 | $268,737 | $342,037 | $298,347 | $377,226 | $304,544 | $381,181 | |
| 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 | $19,125 | $133,208 | $155,435 | $251,229 | $207,656 | $295,443 | $268,737 | $342,037 | $298,347 | $377,226 | $304,544 | $381,181 | |
| 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 | $20,250 | $20,250 | $20,250 | $22,250 | $22,250 | $22,250 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | |
| Bill Payments | $620 | $22,274 | $127,157 | $74,136 | $179,333 | $82,283 | $218,739 | $116,024 | $238,858 | $123,196 | $289,628 | $110,010 | |
| Subtotal Spent on Operations | $20,870 | $42,524 | $147,407 | $96,386 | $201,583 | $104,533 | $243,489 | $140,774 | $263,608 | $147,946 | $314,378 | $134,760 | |
| 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 | $20,870 | $42,524 | $147,407 | $96,386 | $201,583 | $104,533 | $243,489 | $140,774 | $263,608 | $147,946 | $314,378 | $134,760 | |
| Net Cash Flow | ($1,745) | $90,684 | $8,028 | $154,843 | $6,073 | $190,910 | $25,247 | $201,263 | $34,740 | $229,280 | ($9,834) | $246,422 | |
| Cash Balance | $65,255 | $155,939 | $163,967 | $318,810 | $324,883 | $515,793 | $541,040 | $742,303 | $777,043 | $1,006,323 | $996,489 | $1,242,910 | |
| 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 | $67,000 | $65,255 | $155,939 | $163,967 | $318,810 | $324,883 | $515,793 | $541,040 | $742,303 | $777,043 | $1,006,323 | $996,489 | $1,242,910 |
| Accounts Receivable | $0 | $2,125 | $16,847 | $31,287 | $42,684 | $46,538 | $50,374 | $56,407 | $61,249 | $63,602 | $67,145 | $67,275 | $67,603 |
| Inventory | $0 | $6,600 | $33,831 | $31,680 | $59,318 | $43,538 | $69,026 | $55,380 | $78,794 | $58,894 | $95,114 | $59,769 | $89,856 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| 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 | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| 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 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| 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 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| Paid-in Capital | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 |
| Retained Earnings | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) |
| Earnings | $0 | ($10,990) | $14,806 | $91,893 | $177,060 | $273,090 | $353,175 | $477,904 | $580,396 | $719,210 | $815,418 | $956,040 | $1,057,368 |
| Total Capital | $67,000 | $56,010 | $81,806 | $158,893 | $244,060 | $340,090 | $420,175 | $544,904 | $647,396 | $786,210 | $882,418 | $1,023,040 | $1,124,368 |
| Total Liabilities and Capital | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| Net Worth | $67,000 | $56,010 | $81,806 | $158,893 | $244,060 | $340,090 | $420,175 | $544,904 | $647,396 | $786,210 | $882,418 | $1,023,040 | $1,124,367 |
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| 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 | |||||||||||||
| Mag Subscript Sales 1 Yr | 0% | 0 | 5,000 | 6,500 | 7,500 | 8,000 | 8,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 10,000 |
| Mag Subscript Sales 2 Yr | 0% | 0 | 0 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 |
| Mag Subscript Whsl | 0% | 2,500 | 3,000 | 3,500 | 4,000 | 4,000 | 4,000 | 4,000 | 4,500 | 5,000 | 5,500 | 5,000 | 5,000 |
| Newsstand Sales Whsl | 0% | 0 | 5,000 | 0 | 7,500 | 0 | 10,000 | 0 | 10,000 | 0 | 12,000 | 0 | 12,000 |
| Ad Revenue Pages | 0% | 0 | 15 | 0 | 15 | 0 | 22 | 0 | 22 | 0 | 22 | 0 | 22 |
| Book Sales--Direct | 0% | 0 | 0 | 0 | 1,500 | 0 | 2,000 | 2,500 | 3,500 | 4,000 | 4,000 | 4,000 | 4,000 |
| Boo Sales--Whsl | 0% | 0 | 0 | 0 | 1,500 | 2,000 | 0 | 1,500 | 0 | 0 | 2,000 | 0 | 0 |
| Booklet Sales--Direct | 0% | 0 | 0 | 0 | 0 | 0 | 1,500 | 1,500 | 2,000 | 2,000 | 2,500 | 2,500 | 2,500 |
| Booklet Sales--Whsl | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 2,500 | 13,015 | 11,000 | 23,015 | 15,000 | 26,522 | 19,500 | 30,022 | 21,000 | 36,022 | 21,500 | 34,522 | |
| 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 | |
| Mag Subscript Sales 1 Yr | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | $16.95 | |
| Mag Subscript Sales 2 Yr | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | $29.95 | |
| Mag Subscript Whsl | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | $8.50 | |
| Newsstand Sales Whsl | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | $0.99 | |
| Ad Revenue Pages | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | $2,182.00 | |
| Book Sales--Direct | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | $14.95 | |
| Boo Sales--Whsl | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | $5.98 | |
| Booklet Sales--Direct | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | $7.95 | |
| Booklet Sales--Whsl | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | $3.18 | |
| Sales | |||||||||||||
| Mag Subscript Sales 1 Yr | $0 | $84,750 | $110,175 | $127,125 | $135,600 | $135,600 | $152,550 | $152,550 | $152,550 | $152,550 | $152,550 | $169,500 | |
| Mag Subscript Sales 2 Yr | $0 | $0 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | $29,950 | |
| Mag Subscript Whsl | $21,250 | $25,500 | $29,750 | $34,000 | $34,000 | $34,000 | $34,000 | $38,250 | $42,500 | $46,750 | $42,500 | $42,500 | |
| Newsstand Sales Whsl | $0 | $4,950 | $0 | $7,425 | $0 | $9,900 | $0 | $9,900 | $0 | $11,880 | $0 | $11,880 | |
| Ad Revenue Pages | $0 | $32,730 | $0 | $32,730 | $0 | $48,004 | $0 | $48,004 | $0 | $48,004 | $0 | $48,004 | |
| Book Sales--Direct | $0 | $0 | $0 | $22,425 | $0 | $29,900 | $37,375 | $52,325 | $59,800 | $59,800 | $59,800 | $59,800 | |
| Boo Sales--Whsl | $0 | $0 | $0 | $8,970 | $11,960 | $0 | $8,970 | $0 | $0 | $11,960 | $0 | $0 | |
| Booklet Sales--Direct | $0 | $0 | $0 | $0 | $0 | $11,925 | $11,925 | $15,900 | $15,900 | $19,875 | $19,875 | $19,875 | |
| Booklet Sales--Whsl | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $21,250 | $147,930 | $169,875 | $262,625 | $211,510 | $299,279 | $274,770 | $346,879 | $300,700 | $380,769 | $304,675 | $381,509 | |
| 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 | |
| Mag Subscript Sales 1 Yr | 0.00% | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 |
| Mag Subscript Sales 2 Yr | 0.00% | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 |
| Mag Subscript Whsl | 0.00% | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 | $2.40 |
| Newsstand Sales Whsl | 0.00% | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 | $0.40 |
| Ad Revenue Pages | 0.00% | $637.00 | $637.00 | $637.00 | $637.00 | $763.00 | $763.00 | $763.00 | $763.00 | $916.00 | $916.00 | $916.00 | $916.00 |
| Book Sales--Direct | 0.00% | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 |
| Boo Sales--Whsl | 0.00% | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 | $2.99 |
| Booklet Sales--Direct | 0.00% | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 |
| Booklet Sales--Whsl | 0.00% | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 | $1.59 |
| Direct Cost of Sales | |||||||||||||
| Mag Subscript Sales 1 Yr | $0 | $12,000 | $15,600 | $18,000 | $19,200 | $19,200 | $21,600 | $21,600 | $21,600 | $21,600 | $21,600 | $24,000 | |
| Mag Subscript Sales 2 Yr | $0 | $0 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | |
| Mag Subscript Whsl | $6,000 | $7,200 | $8,400 | $9,600 | $9,600 | $9,600 | $9,600 | $10,800 | $12,000 | $13,200 | $12,000 | $12,000 | |
| Newsstand Sales Whsl | $0 | $2,000 | $0 | $3,000 | $0 | $4,000 | $0 | $4,000 | $0 | $4,800 | $0 | $4,800 | |
| Ad Revenue Pages | $0 | $9,555 | $0 | $9,555 | $0 | $16,786 | $0 | $16,786 | $0 | $20,152 | $0 | $20,152 | |
| Book Sales--Direct | $0 | $0 | $0 | $4,485 | $0 | $5,980 | $7,475 | $10,465 | $11,960 | $11,960 | $11,960 | $11,960 | |
| Boo Sales--Whsl | $0 | $0 | $0 | $4,485 | $5,980 | $0 | $4,485 | $0 | $0 | $5,980 | $0 | $0 | |
| Booklet Sales--Direct | $0 | $0 | $0 | $0 | $0 | $2,385 | $2,385 | $3,180 | $3,180 | $3,975 | $3,975 | $3,975 | |
| Booklet Sales--Whsl | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $6,000 | $30,755 | $28,800 | $53,925 | $39,580 | $62,751 | $50,345 | $71,631 | $53,540 | $86,467 | $54,335 | $81,687 | |
| 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 | ||
| Production Personnel | |||||||||||||
| Name or Title or Group | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Name or Title or Group | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales and Marketing Personnel | |||||||||||||
| Ad Sales Mgr. | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Subscription Mgr. | $0 | $0 | $0 | $0 | $0 | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Subtotal | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| General and Administrative Personnel | |||||||||||||
| Red Brushwielder, CEO | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Ochre & Sienna Burnt, Exec. Editors | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | |
| John Crimson, CFO | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Exec. Asst. | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Timothy Clark, VP Corp. Dev. | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Subtotal | $11,900 | $11,900 | $11,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | |
| Other Personnel | |||||||||||||
| Art Director | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | $4,400 | |
| Freelance Artist | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Bookkeeper | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | |
| Subtotal | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Total People | 8 | 8 | 8 | 8 | 9 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | $20,250 | $20,250 | $20,250 | $22,250 | $22,250 | $22,250 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | |
| 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 | $21,250 | $147,930 | $169,875 | $262,625 | $211,510 | $299,279 | $274,770 | $346,879 | $300,700 | $380,769 | $304,675 | $381,509 | |
| Direct Cost of Sales | $6,000 | $30,755 | $28,800 | $53,925 | $39,580 | $62,751 | $50,345 | $71,631 | $53,540 | $86,467 | $54,335 | $81,687 | |
| Production Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Author's Royalties: 15% | $0 | $0 | $0 | $4,709 | $1,794 | $6,274 | $8,741 | $10,234 | $11,355 | $13,745 | $11,951 | $11,951 | |
| Total Cost of Sales | $6,000 | $30,755 | $28,800 | $58,634 | $41,374 | $69,025 | $59,086 | $81,865 | $64,895 | $100,212 | $66,286 | $93,638 | |
| Gross Margin | $15,250 | $117,175 | $141,075 | $203,991 | $170,136 | $230,254 | $215,685 | $265,014 | $235,805 | $280,557 | $238,389 | $287,871 | |
| Gross Margin % | 71.76% | 79.21% | 83.05% | 77.67% | 80.44% | 76.94% | 78.50% | 76.40% | 78.42% | 73.68% | 78.24% | 75.46% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
| Advertising/Promotion | $3,000 | $38,724 | $3,000 | $38,724 | $3,000 | $62,947 | $4,800 | $62,947 | $4,800 | $79,717 | $4,800 | $79,717 | |
| Travel | $500 | $500 | $500 | $500 | $500 | $500 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Entertainment & Meals | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Miscellaneous | $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 Sales and Marketing Expenses | $7,700 | $43,424 | $7,700 | $43,424 | $7,700 | $67,647 | $12,250 | $70,397 | $12,250 | $87,167 | $12,250 | $87,167 | |
| Sales and Marketing % | 36.24% | 29.35% | 4.53% | 16.53% | 3.64% | 22.60% | 4.46% | 20.29% | 4.07% | 22.89% | 4.02% | 22.85% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | $11,900 | $11,900 | $11,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | $13,900 | |
| Marketing/Promotion | $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 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | $850 | |
| Telephone | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| Postage | $300 | $13,950 | $300 | $13,950 | $300 | $23,250 | $300 | $23,250 | $300 | $31,000 | $300 | $31,000 | |
| Rent | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Utilities | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Insurance | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Payroll Taxes | 20% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other General and Administrative Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total General and Administrative Expenses | $17,900 | $31,550 | $17,900 | $33,550 | $19,900 | $42,850 | $19,900 | $42,850 | $19,900 | $50,600 | $19,900 | $50,600 | |
| General and Administrative % | 84.24% | 21.33% | 10.54% | 12.77% | 9.41% | 14.32% | 7.24% | 12.35% | 6.62% | 13.29% | 6.53% | 13.26% | |
| Other Expenses: | |||||||||||||
| Other Payroll | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Consultants | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Other Expenses | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | |
| Other % | 25.18% | 3.62% | 3.15% | 2.04% | 2.53% | 1.79% | 1.95% | 1.54% | 1.78% | 1.41% | 1.76% | 1.40% | |
| Total Operating Expenses | $30,950 | $80,324 | $30,950 | $82,324 | $32,950 | $115,847 | $37,500 | $118,597 | $37,500 | $143,117 | $37,500 | $143,117 | |
| Profit Before Interest and Taxes | ($15,700) | $36,851 | $110,125 | $121,667 | $137,186 | $114,407 | $178,185 | $146,417 | $198,305 | $137,440 | $200,889 | $144,754 | |
| EBITDA | ($15,700) | $36,851 | $110,125 | $121,667 | $137,186 | $114,407 | $178,185 | $146,417 | $198,305 | $137,440 | $200,889 | $144,754 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | ($4,710) | $11,055 | $33,038 | $36,500 | $41,156 | $34,322 | $53,455 | $43,925 | $59,492 | $41,232 | $60,267 | $43,426 | |
| Net Profit | ($10,990) | $25,796 | $77,088 | $85,167 | $96,030 | $80,085 | $124,729 | $102,492 | $138,814 | $96,208 | $140,622 | $101,328 | |
| Net Profit/Sales | -51.72% | 17.44% | 45.38% | 32.43% | 45.40% | 26.76% | 45.39% | 29.55% | 46.16% | 25.27% | 46.15% | 26.56% | |
| 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 | $19,125 | $133,137 | $152,888 | $236,363 | $190,359 | $269,351 | $247,293 | $312,191 | $270,630 | $342,692 | $274,208 | $343,358 | |
| Cash from Receivables | $0 | $71 | $2,547 | $14,866 | $17,297 | $26,092 | $21,444 | $29,846 | $27,717 | $34,534 | $30,337 | $37,823 | |
| Subtotal Cash from Operations | $19,125 | $133,208 | $155,435 | $251,229 | $207,656 | $295,443 | $268,737 | $342,037 | $298,347 | $377,226 | $304,544 | $381,181 | |
| 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 | $19,125 | $133,208 | $155,435 | $251,229 | $207,656 | $295,443 | $268,737 | $342,037 | $298,347 | $377,226 | $304,544 | $381,181 | |
| 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 | $20,250 | $20,250 | $20,250 | $22,250 | $22,250 | $22,250 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | $24,750 | |
| Bill Payments | $620 | $22,274 | $127,157 | $74,136 | $179,333 | $82,283 | $218,739 | $116,024 | $238,858 | $123,196 | $289,628 | $110,010 | |
| Subtotal Spent on Operations | $20,870 | $42,524 | $147,407 | $96,386 | $201,583 | $104,533 | $243,489 | $140,774 | $263,608 | $147,946 | $314,378 | $134,760 | |
| 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 | $20,870 | $42,524 | $147,407 | $96,386 | $201,583 | $104,533 | $243,489 | $140,774 | $263,608 | $147,946 | $314,378 | $134,760 | |
| Net Cash Flow | ($1,745) | $90,684 | $8,028 | $154,843 | $6,073 | $190,910 | $25,247 | $201,263 | $34,740 | $229,280 | ($9,834) | $246,422 | |
| Cash Balance | $65,255 | $155,939 | $163,967 | $318,810 | $324,883 | $515,793 | $541,040 | $742,303 | $777,043 | $1,006,323 | $996,489 | $1,242,910 | |
| 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 | $67,000 | $65,255 | $155,939 | $163,967 | $318,810 | $324,883 | $515,793 | $541,040 | $742,303 | $777,043 | $1,006,323 | $996,489 | $1,242,910 |
| Accounts Receivable | $0 | $2,125 | $16,847 | $31,287 | $42,684 | $46,538 | $50,374 | $56,407 | $61,249 | $63,602 | $67,145 | $67,275 | $67,603 |
| Inventory | $0 | $6,600 | $33,831 | $31,680 | $59,318 | $43,538 | $69,026 | $55,380 | $78,794 | $58,894 | $95,114 | $59,769 | $89,856 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| 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 | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| 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 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| 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 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $17,970 | $124,811 | $68,041 | $176,751 | $74,869 | $215,018 | $107,923 | $234,950 | $113,329 | $286,163 | $100,492 | $276,001 |
| Paid-in Capital | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 |
| Retained Earnings | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) | ($83,000) |
| Earnings | $0 | ($10,990) | $14,806 | $91,893 | $177,060 | $273,090 | $353,175 | $477,904 | $580,396 | $719,210 | $815,418 | $956,040 | $1,057,368 |
| Total Capital | $67,000 | $56,010 | $81,806 | $158,893 | $244,060 | $340,090 | $420,175 | $544,904 | $647,396 | $786,210 | $882,418 | $1,023,040 | $1,124,368 |
| Total Liabilities and Capital | $67,000 | $73,980 | $206,617 | $226,934 | $420,811 | $414,959 | $635,193 | $652,827 | $882,346 | $899,538 | $1,168,581 | $1,123,532 | $1,400,369 |
| Net Worth | $67,000 | $56,010 | $81,806 | $158,893 | $244,060 | $340,090 | $420,175 | $544,904 | $647,396 | $786,210 | $882,418 | $1,023,040 | $1,124,367 |
