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Multi Sport Complex 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
Membership Fees 0% 175 150 40 40 35 35 80 65 45 40 40 35
Walk-in Fees 0% 900 900 900 900 900 900 900 900 900 900 900 900
Camps, Clinics, and Programs 0% 60 60 60 60 60 60 60 60 60 60 60 60
Court Rentals 0% 60 60 60 60 60 60 60 60 60 60 60 60
Leagues 0% 0 256 256 256 256 0 256 256 256 256 0 256
Personal Training 0% 90 90 90 90 90 90 90 90 90 90 90 90
Pro Shop 0% 1 1 1 1 1 1 1 1 1 1 1 1
Food and Beverages 0% 1 1 1 1 1 1 1 1 1 1 1 1
Massage Therapy Clinic 0% 60 90 90 90 90 90 90 90 90 90 90 90
Other (Outside Tournaments...) 0% 0 1 0 0 1 0 0 1 0 0 1 0
Total Unit Sales 1,347 1,609 1,498 1,498 1,494 1,237 1,538 1,524 1,503 1,498 1,243 1,493
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
Membership Fees $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00 $647.00
Walk-in Fees $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50
Camps, Clinics, and Programs $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00
Court Rentals $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $40.00
Leagues $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00 $65.00
Personal Training $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00
Pro Shop $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00
Food and Beverages $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00
Massage Therapy Clinic $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00
Other (Outside Tournaments...) $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00
Sales
Membership Fees $113,225 $97,050 $25,880 $25,880 $22,645 $22,645 $51,760 $42,055 $29,115 $25,880 $25,880 $22,645
Walk-in Fees $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050
Camps, Clinics, and Programs $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Court Rentals $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400
Leagues $0 $16,640 $16,640 $16,640 $16,640 $0 $16,640 $16,640 $16,640 $16,640 $0 $16,640
Personal Training $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350
Pro Shop $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Food and Beverages $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Massage Therapy Clinic $300 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Other (Outside Tournaments...) $0 $4,000 $0 $0 $4,000 $0 $0 $4,000 $0 $0 $4,000 $0
Total Sales $126,825 $131,440 $56,270 $56,270 $57,035 $36,395 $82,150 $76,445 $59,505 $56,270 $43,630 $53,035
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
Membership Fees 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Walk-in Fees 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Camps, Clinics, and Programs 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Court Rentals 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Leagues 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Personal Training 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Pro Shop 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Food and Beverages 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Massage Therapy Clinic 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other (Outside Tournaments...) 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Direct Cost of Sales
Membership Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Walk-in Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Camps, Clinics, and Programs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Court Rentals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leagues $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Personal Training $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Pro Shop $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Food and Beverages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Massage Therapy Clinic $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other (Outside Tournaments...) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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
Rich Bohne 0% $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Brian Ehlert 0% $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Fitness Area Manager 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Food Service Manager 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Book Keeper 0% $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
General Staff (7) 0% $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525 $11,525
Janitor 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 13 13 13 13 13 13 13 13 13 13 13 13
Total Payroll $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075
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% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
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 $126,825 $131,440 $56,270 $56,270 $57,035 $36,395 $82,150 $76,445 $59,505 $56,270 $43,630 $53,035
Direct Cost of Sales $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 Cost of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin $126,825 $131,440 $56,270 $56,270 $57,035 $36,395 $82,150 $76,445 $59,505 $56,270 $43,630 $53,035
Gross Margin % 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Expenses
Payroll $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075
Sales and Marketing and Other Expenses $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116 $7,116
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Repairs and Maintanence $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Landscape Maintanence $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Accounting Fees $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Legal Fees $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Telephone $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Utilities (Gas, Electric, Water, Sewer) $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
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
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511 $4,511
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752 $52,752
Profit Before Interest and Taxes $74,073 $78,688 $3,518 $3,518 $4,283 ($16,357) $29,398 $23,693 $6,753 $3,518 ($9,122) $283
EBITDA $74,073 $78,688 $3,518 $3,518 $4,283 ($16,357) $29,398 $23,693 $6,753 $3,518 ($9,122) $283
Interest Expense $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417 $10,417
Taxes Incurred $19,097 $10,241 ($1,035) ($1,035) ($920) ($4,016) $2,847 $1,991 ($550) ($1,035) ($2,931) ($1,520)
Net Profit $44,559 $58,030 ($5,864) ($5,864) ($5,214) ($22,758) $16,134 $11,285 ($3,114) ($5,864) ($16,608) ($8,614)
Net Profit/Sales 35.13% 44.15% -10.42% -10.42% -9.14% -62.53% 19.64% 14.76% -5.23% -10.42% -38.07% -16.24%
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 $50,730 $52,576 $22,508 $22,508 $22,814 $14,558 $32,860 $30,578 $23,802 $22,508 $17,452 $21,214
Cash from Receivables $0 $2,537 $76,187 $77,361 $33,762 $33,777 $33,808 $22,752 $49,176 $45,528 $35,638 $33,509
Subtotal Cash from Operations $50,730 $55,113 $98,695 $99,869 $56,576 $48,335 $66,668 $53,330 $72,978 $68,036 $53,090 $54,723
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 $50,730 $55,113 $98,695 $99,869 $56,576 $48,335 $66,668 $53,330 $72,978 $68,036 $53,090 $54,723
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 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075 $30,075
Bill Payments $1,740 $51,896 $42,959 $32,059 $32,063 $32,071 $29,307 $35,913 $35,001 $32,528 $31,996 $30,210
Subtotal Spent on Operations $31,815 $81,971 $73,034 $62,134 $62,138 $62,146 $59,382 $65,988 $65,076 $62,603 $62,071 $60,285
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 $31,815 $81,971 $73,034 $62,134 $62,138 $62,146 $59,382 $65,988 $65,076 $62,603 $62,071 $60,285
Net Cash Flow $18,915 ($26,858) $25,662 $37,735 ($5,562) ($13,810) $7,287 ($12,657) $7,902 $5,433 ($8,981) ($5,562)
Cash Balance $355,415 $328,557 $354,219 $391,953 $386,391 $372,581 $379,868 $367,210 $375,113 $380,546 $371,565 $366,003
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 $336,500 $355,415 $328,557 $354,219 $391,953 $386,391 $372,581 $379,868 $367,210 $375,113 $380,546 $371,565 $366,003
Accounts Receivable $0 $76,095 $152,423 $109,997 $66,399 $66,858 $54,917 $70,399 $93,514 $80,041 $68,275 $58,815 $57,126
Inventory $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $336,500 $431,510 $480,980 $464,216 $458,352 $453,249 $427,498 $450,267 $460,724 $455,154 $448,820 $430,380 $423,130
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 $336,500 $431,510 $480,980 $464,216 $458,352 $453,249 $427,498 $450,267 $460,724 $455,154 $448,820 $430,380 $423,130
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 $50,451 $41,890 $30,990 $30,990 $31,101 $28,109 $34,743 $33,916 $31,460 $30,990 $29,158 $30,521
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 $50,451 $41,890 $30,990 $30,990 $31,101 $28,109 $34,743 $33,916 $31,460 $30,990 $29,158 $30,521
Long-term Liabilities $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000
Total Liabilities $1,250,000 $1,300,451 $1,291,890 $1,280,990 $1,280,990 $1,281,101 $1,278,109 $1,284,743 $1,283,916 $1,281,460 $1,280,990 $1,279,158 $1,280,521
Paid-in Capital $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000 $1,250,000
Retained Earnings ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500) ($2,163,500)
Earnings $0 $44,559 $102,590 $96,726 $90,862 $85,648 $62,890 $79,024 $90,308 $87,194 $81,330 $64,722 $56,108
Total Capital ($913,500) ($868,941) ($810,910) ($816,774) ($822,638) ($827,852) ($850,610) ($834,476) ($823,192) ($826,306) ($832,170) ($848,778) ($857,392)
Total Liabilities and Capital $336,500 $431,510 $480,980 $464,216 $458,352 $453,249 $427,498 $450,267 $460,724 $455,154 $448,820 $430,380 $423,130
Net Worth ($913,500) ($868,941) ($810,910) ($816,774) ($822,638) ($827,852) ($850,610) ($834,476) ($823,192) ($826,306) ($832,170) ($848,778) ($857,392)