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Manufacturing - Custom Parts 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
Auto Body products 0% $0 $0 $1,200 $1,400 $1,800 $4,000 $5,800 $7,200 $8,400 $10,200 $11,800 $14,200
Auto Body services 0% $0 $315 $360 $510 $540 $1,200 $1,740 $2,160 $2,520 $3,060 $3,540 $4,260
Commercial Drilling 0% $0 $600 $1,800 $3,800 $4,200 $4,800 $6,200 $6,800 $6,980 $7,200 $7,700 $7,800
Sporting Goods products 0% $0 $0 $1,200 $3,400 $5,400 $7,800 $9,400 $10,400 $11,700 $12,900 $13,200 $14,400
Sporting Goods services 0% $0 $0 $460 $1,360 $2,160 $3,120 $3,760 $4,160 $4,600 $5,160 $5,280 $5,760
Prototype Services 0% $0 $0 $0 $0 $600 $600 $800 $800 $1,000 $1,000 $1,200 $1,200
Metalworking and Manufacturing 0% $1,000 $1,000 $1,200 $1,800 $3,800 $5,400 $6,600 $7,800 $10,200 $12,000 $12,800 $14,200
Total Sales $1,000 $1,915 $6,220 $12,270 $18,500 $26,920 $34,300 $39,320 $45,400 $51,520 $55,520 $61,820
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
Auto body products and Services $0 $0 $936 $1,146 $1,404 $3,120 $3,770 $4,680 $5,460 $6,630 $7,170 $9,230
Commercial Drilling $0 $290 $870 $1,900 $2,600 $2,990 $3,800 $3,980 $4,848 $5,328 $5,633 $5,700
Sporting Goods $0 $0 $664 $1,920 $3,024 $4,368 $5,922 $6,990 $7,700 $9,100 $10,800 $11,900
Prototype Services 27% $0 $0 $0 $0 $159 $159 $212 $212 $265 $265 $318 $318
Metalworking and Manufacturing $490 $760 $870 $1,100 $2,400 $3,900 $4,950 $5,400 $6,300 $8,400 $8,800 $9,900
Subtotal Direct Cost of Sales $490 $1,050 $3,340 $6,066 $9,587 $14,537 $18,654 $21,262 $24,573 $29,723 $32,721 $37,048
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
Service Team Manager $0 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200
Service Team Member $0 $0 $0 $0 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100
Subtotal $0 $3,200 $3,200 $3,200 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300
Sales and Marketing Personnel
Shared Marketing Associate $0 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Name or Title $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
Subtotal $0 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
General and Administrative Personnel
Production Manager/Service Team Coordinator $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Name or Title $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
Subtotal $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Other Personnel
Name or Title $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Name or Title $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
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 2 3 3 3 4 4 4 4 4 4 4 4
Total Payroll $3,600 $7,050 $7,050 $7,050 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150
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% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $1,000 $1,915 $6,220 $12,270 $18,500 $26,920 $34,300 $39,320 $45,400 $51,520 $55,520 $61,820
Direct Cost of Sales $490 $1,050 $3,340 $6,066 $9,587 $14,537 $18,654 $21,262 $24,573 $29,723 $32,721 $37,048
Production Payroll $0 $3,200 $3,200 $3,200 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300 $4,300
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $490 $4,250 $6,540 $9,266 $13,887 $18,837 $22,954 $25,562 $28,873 $34,023 $37,021 $41,348
Gross Margin $510 ($2,335) ($320) $3,004 $4,613 $8,083 $11,346 $13,758 $16,527 $17,497 $18,499 $20,472
Gross Margin % 51.00% -121.93% -5.14% 24.48% 24.94% 30.03% 33.08% 34.99% 36.40% 33.96% 33.32% 33.12%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $0 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Advertising/Promotion $0 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Other Sales and Marketing Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales and Marketing Expenses $0 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700
Sales and Marketing % 0.00% 36.55% 11.25% 5.70% 3.78% 2.60% 2.04% 1.78% 1.54% 1.36% 1.26% 1.13%
General and Administrative Expenses
General and Administrative Payroll $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600 $3,600
Sales and Marketing and Other Expenses $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Depreciation $646 $646 $646 $646 $646 $646 $646 $646 $646 $646 $646 $646
Rent $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700
Equipment Lease $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999 $2,999
Utilities $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Insurance $350 $350 $350 $350 $350 $350 $450 $450 $450 $450 $450 $450
Payroll Taxes 15% $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 $9,345 $9,345 $9,345 $9,345 $9,345 $9,345 $9,445 $9,445 $9,445 $9,445 $9,445 $9,445
General and Administrative % 934.48% 487.98% 150.24% 76.16% 50.51% 34.71% 27.54% 24.02% 20.80% 18.33% 17.01% 15.28%
Other Expenses:
Other Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Other Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Total Operating Expenses $9,345 $10,045 $10,045 $10,045 $10,045 $10,045 $10,145 $10,145 $10,145 $10,145 $10,145 $10,145
Profit Before Interest and Taxes ($8,835) ($12,380) ($10,365) ($7,041) ($5,432) ($1,962) $1,201 $3,613 $6,382 $7,352 $8,354 $10,327
EBITDA ($8,189) ($11,734) ($9,719) ($6,395) ($4,786) ($1,316) $1,847 $4,259 $7,028 $7,998 $9,000 $10,973
Interest Expense $372 $370 $367 $365 $362 $359 $357 $354 $352 $349 $346 $344
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($9,207) ($12,750) ($10,732) ($7,405) ($5,794) ($2,321) $844 $3,259 $6,031 $7,003 $8,008 $9,983
Net Profit/Sales -920.72% -665.78% -172.54% -60.35% -31.32% -8.62% 2.46% 8.29% 13.28% 13.59% 14.42% 16.15%
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 $250 $479 $1,555 $3,068 $4,625 $6,730 $8,575 $9,830 $11,350 $12,880 $13,880 $15,455
Cash from Receivables $0 $525 $1,230 $3,696 $7,841 $12,473 $18,296 $24,065 $28,361 $32,682 $37,263 $40,740
Subtotal Cash from Operations $250 $1,004 $2,785 $6,764 $12,466 $19,203 $26,871 $33,895 $39,711 $45,562 $51,143 $56,195
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 $250 $1,004 $2,785 $6,764 $12,466 $19,203 $26,871 $33,895 $39,711 $45,562 $51,143 $56,195
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 $3,600 $7,050 $7,050 $7,050 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150 $8,150
Bill Payments $182 $5,539 $7,643 $11,652 $14,849 $19,232 $25,508 $28,813 $30,007 $34,117 $40,899 $41,902
Subtotal Spent on Operations $3,782 $12,589 $14,693 $18,702 $22,999 $27,382 $33,658 $36,963 $38,157 $42,267 $49,049 $50,052
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 $313 $313 $313 $313 $313 $313 $313 $313 $313 $313 $313 $313
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 $4,095 $12,902 $15,006 $19,014 $23,312 $27,694 $33,971 $37,276 $38,469 $42,580 $49,362 $50,365
Net Cash Flow ($3,845) ($11,898) ($12,220) ($12,250) ($10,846) ($8,491) ($7,100) ($3,381) $1,241 $2,982 $1,781 $5,830
Cash Balance $166,805 $154,907 $142,687 $130,436 $119,591 $111,100 $104,000 $100,619 $101,860 $104,842 $106,623 $112,453
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 $170,650 $166,805 $154,907 $142,687 $130,436 $119,591 $111,100 $104,000 $100,619 $101,860 $104,842 $106,623 $112,453
Accounts Receivable $0 $750 $1,661 $5,096 $10,602 $16,636 $24,353 $31,782 $37,208 $42,897 $48,855 $53,232 $58,857
Inventory $1,000 $510 $1,050 $3,340 $6,066 $9,587 $14,537 $18,654 $21,262 $24,573 $29,723 $32,721 $37,048
Other Current Assets $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Total Current Assets $176,650 $173,065 $162,618 $156,122 $152,104 $150,814 $154,990 $159,436 $164,088 $174,330 $188,420 $197,576 $213,358
Long-term Assets
Long-term Assets $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000
Accumulated Depreciation $0 $646 $1,292 $1,937 $2,583 $3,229 $3,875 $4,521 $5,167 $5,812 $6,458 $7,104 $7,750
Total Long-term Assets $45,000 $44,354 $43,708 $43,063 $42,417 $41,771 $41,125 $40,479 $39,833 $39,188 $38,542 $37,896 $37,250
Total Assets $221,650 $217,419 $206,327 $199,185 $194,521 $192,584 $196,115 $199,915 $203,922 $213,517 $226,962 $235,472 $250,608
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 $5,289 $7,258 $11,161 $14,215 $18,385 $24,549 $27,818 $28,877 $32,755 $39,509 $40,323 $45,789
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 $5,289 $7,258 $11,161 $14,215 $18,385 $24,549 $27,818 $28,877 $32,755 $39,509 $40,323 $45,789
Long-term Liabilities $45,000 $44,688 $44,375 $44,063 $43,750 $43,438 $43,125 $42,813 $42,500 $42,188 $41,875 $41,563 $41,250
Total Liabilities $45,000 $49,977 $51,633 $55,224 $57,965 $61,823 $67,674 $70,630 $71,377 $74,943 $81,384 $81,886 $87,039
Paid-in Capital $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000 $230,000
Retained Earnings ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350) ($53,350)
Earnings $0 ($9,207) ($21,957) ($32,689) ($40,094) ($45,888) ($48,209) ($47,365) ($44,106) ($38,075) ($31,072) ($23,064) ($13,081)
Total Capital $176,650 $167,443 $154,693 $143,961 $136,556 $130,762 $128,441 $129,285 $132,544 $138,575 $145,578 $153,586 $163,569
Total Liabilities and Capital $221,650 $217,419 $206,327 $199,185 $194,521 $192,584 $196,115 $199,915 $203,922 $213,517 $226,962 $235,472 $250,608
Net Worth $176,650 $167,443 $154,693 $143,961 $136,556 $130,762 $128,441 $129,285 $132,544 $138,575 $145,578 $153,586 $163,569
Long-term
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Sales $354,705 $461,550 $601,569 $729,944 $902,842 $905,618 $959,956 $998,354 $1,058,255 $1,105,876
Cost of Sales $243,051 $286,974 $338,739 $405,839 $485,700 $479,978 $508,777 $529,128 $560,875 $586,114
Gross Margin $111,654 $174,576 $262,830 $324,105 $417,142 $425,640 $451,179 $469,226 $497,380 $519,762
Gross Margin % 31.48% 37.82% 43.69% 44.40% 46.20% 47.00% 47.00% 47.00% 47.00% 47.00%
Operating Expenses $120,438 $131,438 $138,538 $145,338 $149,638 $157,120 $164,976 $173,225 $181,886 $190,980
Operating Income ($8,784) $43,138 $124,292 $178,767 $267,504 $268,521 $286,203 $296,002 $315,494 $328,781
Net Income ($13,081) $27,440 $84,511 $122,906 $185,284 $179,909 $191,756 $198,321 $211,381 $220,284
Current Assets $213,358 $225,937 $301,184 $385,061 $503,335 $629,169 $755,003 $868,253 $998,491 $1,098,340
Long-term Assets $37,250 $29,500 $21,750 $14,000 $6,250 $0 $0 $0 $0 $0
Current Liabilities $45,789 $26,927 $33,663 $40,636 $49,625 $51,610 $53,675 $55,822 $58,054 $60,377
Long-term Liabilities $41,250 $37,500 $33,750 $30,000 $26,250 $13,338 $426 $0 $0 $0
Equity $163,569 $191,010 $255,520 $328,426 $433,710 $590,897 $701,754 $812,432 $940,437 $1,037,964