The Pasta Tree

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Pasta Manufacturer Business Plan

Appendix

Sales Forecast
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Sales
Supermarkets 0% $9,000 $9,000 $10,000 $9,000 $10,000 $10,000 $10,000 $11,000 $12,000 $12,000 $13,000 $13,000
Grocery Stores 0% $14,000 $14,000 $14,000 $15,000 $15,000 $15,000 $15,000 $16,000 $16,000 $16,000 $17,000 $18,000
Total Sales $23,000 $23,000 $24,000 $24,000 $25,000 $25,000 $25,000 $27,000 $28,000 $28,000 $30,000 $31,000
Direct Cost of Sales Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Supermarkets $900 $900 $1,000 $900 $1,000 $1,000 $1,000 $1,100 $1,200 $1,200 $1,300 $1,300
Grocery Stores $1,400 $1,400 $1,400 $1,500 $1,500 $1,500 $1,500 $1,600 $1,600 $1,600 $1,700 $1,800
Subtotal Direct Cost of Sales $2,300 $2,300 $2,400 $2,400 $2,500 $2,500 $2,500 $2,700 $2,800 $2,800 $3,000 $3,100
Personnel Plan
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Production 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
Sales 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
Production Staff 0% $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800 $6,800
Delivery 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Store Staff 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
Total People 8 8 8 8 8 8 8 8 8 8 8 8
Total Payroll $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600
General Assumptions
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
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
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Sales $23,000 $23,000 $24,000 $24,000 $25,000 $25,000 $25,000 $27,000 $28,000 $28,000 $30,000 $31,000
Direct Cost of Sales $2,300 $2,300 $2,400 $2,400 $2,500 $2,500 $2,500 $2,700 $2,800 $2,800 $3,000 $3,100
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $2,300 $2,300 $2,400 $2,400 $2,500 $2,500 $2,500 $2,700 $2,800 $2,800 $3,000 $3,100
Gross Margin $20,700 $20,700 $21,600 $21,600 $22,500 $22,500 $22,500 $24,300 $25,200 $25,200 $27,000 $27,900
Gross Margin % 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00% 90.00%
Expenses
Payroll $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600
Sales and Marketing and Other Expenses $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Depreciation $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Insurance $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Rent $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 15% $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490 $2,490
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490 $22,490
Profit Before Interest and Taxes ($1,790) ($1,790) ($890) ($890) $10 $10 $10 $1,810 $2,710 $2,710 $4,510 $5,410
EBITDA ($990) ($990) ($90) ($90) $810 $810 $810 $2,610 $3,510 $3,510 $5,310 $6,210
Interest Expense $345 $332 $402 $388 $458 $445 $432 $418 $405 $392 $378 $365
Taxes Incurred ($641) ($636) ($388) ($383) ($135) ($131) ($127) $418 $692 $696 $1,240 $1,514
Net Profit ($1,495) ($1,485) ($904) ($895) ($314) ($305) ($295) $974 $1,614 $1,623 $2,892 $3,532
Net Profit/Sales -6.50% -6.46% -3.77% -3.73% -1.26% -1.22% -1.18% 3.61% 5.76% 5.80% 9.64% 11.39%
Pro Forma Cash Flow
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Cash Received
Cash from Operations
Cash Sales $5,750 $5,750 $6,000 $6,000 $6,250 $6,250 $6,250 $6,750 $7,000 $7,000 $7,500 $7,750
Cash from Receivables $7,000 $7,575 $17,250 $17,275 $18,000 $18,025 $18,750 $18,750 $18,800 $20,275 $21,000 $21,050
Subtotal Cash from Operations $12,750 $13,325 $23,250 $23,275 $24,250 $24,275 $25,000 $25,500 $25,800 $27,275 $28,500 $28,800
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 $30,000 $0 $10,000 $0 $10,000 $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 $42,750 $13,325 $33,250 $23,275 $34,250 $24,275 $25,000 $25,500 $25,800 $27,275 $28,500 $28,800
Expenditures Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Expenditures from Operations
Cash Spending $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600 $16,600
Bill Payments $10,160 $4,794 $4,850 $6,769 $7,512 $8,020 $7,904 $7,927 $8,854 $9,093 $9,009 $9,936
Subtotal Spent on Operations $26,760 $21,394 $21,450 $23,369 $24,112 $24,620 $24,504 $24,527 $25,454 $25,693 $25,609 $26,536
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 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
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 $28,360 $22,994 $23,050 $24,969 $25,712 $26,220 $26,104 $26,127 $27,054 $27,293 $27,209 $28,136
Net Cash Flow $14,390 ($9,669) $10,200 ($1,694) $8,538 ($1,945) ($1,104) ($627) ($1,254) ($18) $1,291 $664
Cash Balance $84,390 $74,721 $84,921 $83,226 $91,764 $89,819 $88,715 $88,088 $86,834 $86,816 $88,107 $88,771
Pro Forma Balance Sheet
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Assets Starting Balances
Current Assets
Cash $70,000 $84,390 $74,721 $84,921 $83,226 $91,764 $89,819 $88,715 $88,088 $86,834 $86,816 $88,107 $88,771
Accounts Receivable $14,000 $24,250 $33,925 $34,675 $35,400 $36,150 $36,875 $36,875 $38,375 $40,575 $41,300 $42,800 $45,000
Inventory $8,000 $5,700 $3,400 $2,640 $2,640 $2,750 $2,750 $2,750 $2,970 $3,080 $3,080 $3,300 $3,410
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 $97,000 $119,340 $117,046 $127,236 $126,266 $135,664 $134,444 $133,340 $134,433 $135,489 $136,196 $139,207 $142,181
Long-term Assets
Long-term Assets $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736 $36,736
Accumulated Depreciation $5,248 $6,048 $6,848 $7,648 $8,448 $9,248 $10,048 $10,848 $11,648 $12,448 $13,248 $14,048 $14,848
Total Long-term Assets $31,488 $30,688 $29,888 $29,088 $28,288 $27,488 $26,688 $25,888 $25,088 $24,288 $23,488 $22,688 $21,888
Total Assets $128,488 $150,028 $146,934 $156,324 $154,554 $163,152 $161,132 $159,228 $159,521 $159,777 $159,684 $161,895 $164,069
Liabilities and Capital Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Current Liabilities
Accounts Payable $10,000 $4,635 $4,626 $6,519 $7,245 $7,756 $7,641 $7,632 $8,551 $8,793 $8,678 $9,597 $9,839
Current Borrowing $3,000 $2,900 $2,800 $2,700 $2,600 $2,500 $2,400 $2,300 $2,200 $2,100 $2,000 $1,900 $1,800
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $13,000 $7,535 $7,426 $9,219 $9,845 $10,256 $10,041 $9,932 $10,751 $10,893 $10,678 $11,497 $11,639
Long-term Liabilities $10,000 $38,500 $37,000 $45,500 $44,000 $52,500 $51,000 $49,500 $48,000 $46,500 $45,000 $43,500 $42,000
Total Liabilities $23,000 $46,035 $44,426 $54,719 $53,845 $62,756 $61,041 $59,432 $58,751 $57,393 $55,678 $54,997 $53,639
Paid-in Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings $81,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488 $105,488
Earnings $24,000 ($1,495) ($2,980) ($3,884) ($4,779) ($5,092) ($5,397) ($5,692) ($4,718) ($3,104) ($1,482) $1,411 $4,942
Total Capital $105,488 $103,994 $102,508 $101,604 $100,709 $100,396 $100,091 $99,796 $100,770 $102,384 $104,006 $106,899 $110,430
Total Liabilities and Capital $128,488 $150,028 $146,934 $156,324 $154,554 $163,152 $161,132 $159,228 $159,521 $159,777 $159,684 $161,895 $164,069
Net Worth $105,488 $103,994 $102,508 $101,604 $100,709 $100,396 $100,091 $99,796 $100,770 $102,384 $104,006 $106,899 $110,430