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SIC 5912 Miscellaneous Retail - Drug stores and proprietary stores
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Pharmacy Business Plan
The Discount Pharmacy
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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 | |||||||||||||
| Walk-in customers | 40% | $0 | $8,765 | $10,987 | $12,554 | $16,776 | $18,443 | $20,001 | $21,332 | $22,343 | $25,311 | $26,544 | $26,544 |
| Mail order customers | 40% | $0 | $2,245 | $5,543 | $6,543 | $12,344 | $15,454 | $19,877 | $26,765 | $31,223 | $34,232 | $38,998 | $38,998 |
| Total Sales | $0 | $11,010 | $16,530 | $19,097 | $29,120 | $33,897 | $39,878 | $48,097 | $53,566 | $59,543 | $65,542 | $65,542 | |
| 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 | |
| Walk-in customers | $0 | $3,506 | $4,395 | $5,022 | $6,710 | $7,377 | $8,000 | $8,533 | $8,937 | $10,124 | $10,618 | $10,618 | |
| Mail order customers | $0 | $898 | $2,217 | $2,617 | $4,938 | $6,182 | $7,951 | $10,706 | $12,489 | $13,693 | $15,599 | $15,599 | |
| Subtotal Direct Cost of Sales | $0 | $4,404 | $6,612 | $7,639 | $11,648 | $13,559 | $15,951 | $19,239 | $21,426 | $23,817 | $26,217 | $26,217 | |
| 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 | ||
| CEO (John) | 0% | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
| Pharmacist | 0% | $0 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 |
| Pharmacist technician | 0% | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| Pharmacist technician | 0% | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| Pharmacist technician | 0% | $0 | $0 | $0 | $0 | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| Sales agent | 0% | $0 | $0 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 |
| Sales agent | 0% | $0 | $0 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 |
| Sales agent | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 | $1,920 |
| Counter person/phone rep. | 0% | $0 | $0 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 |
| Counter person/phone rep. | 0% | $0 | $0 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 |
| Order fulfillment | 0% | $0 | $0 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 | $1,440 |
| Total People | 1 | 4 | 9 | 9 | 9 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | |
| Total Payroll | $4,000 | $14,000 | $22,160 | $22,160 | $22,160 | $24,660 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | |
| 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 | $0 | $11,010 | $16,530 | $19,097 | $29,120 | $33,897 | $39,878 | $48,097 | $53,566 | $59,543 | $65,542 | $65,542 | |
| Direct Cost of Sales | $0 | $4,404 | $6,612 | $7,639 | $11,648 | $13,559 | $15,951 | $19,239 | $21,426 | $23,817 | $26,217 | $26,217 | |
| Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $0 | $4,404 | $6,612 | $7,639 | $11,648 | $13,559 | $15,951 | $19,239 | $21,426 | $23,817 | $26,217 | $26,217 | |
| Gross Margin | $0 | $6,606 | $9,918 | $11,458 | $17,472 | $20,338 | $23,927 | $28,858 | $32,140 | $35,726 | $39,325 | $39,325 | |
| Gross Margin % | 0.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | 60.00% | |
| Expenses | |||||||||||||
| Payroll | $4,000 | $14,000 | $22,160 | $22,160 | $22,160 | $24,660 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | |
| Sales and Marketing and Other Expenses | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | |
| Depreciation | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | |
| Insurance | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | |
| Rent | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Payroll Taxes | 15% | $600 | $2,100 | $3,324 | $3,324 | $3,324 | $3,699 | $3,987 | $3,987 | $3,987 | $3,987 | $3,987 | $3,987 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $8,142 | $19,642 | $29,026 | $29,026 | $29,026 | $31,901 | $34,109 | $34,109 | $34,109 | $34,109 | $34,109 | $34,109 | |
| Profit Before Interest and Taxes | ($8,142) | ($13,036) | ($19,108) | ($17,568) | ($11,554) | ($11,563) | ($10,182) | ($5,251) | ($1,969) | $1,617 | $5,216 | $5,216 | |
| EBITDA | ($8,000) | ($12,894) | ($18,966) | ($17,426) | ($11,412) | ($11,421) | ($10,040) | ($5,109) | ($1,827) | $1,759 | $5,358 | $5,358 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($8,142) | ($13,036) | ($19,108) | ($17,568) | ($11,554) | ($11,563) | ($10,182) | ($5,251) | ($1,969) | $1,617 | $5,216 | $5,216 | |
| Net Profit/Sales | 0.00% | -118.40% | -115.60% | -91.99% | -39.68% | -34.11% | -25.53% | -10.92% | -3.68% | 2.72% | 7.96% | 7.96% | |
| 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 | $0 | $11,010 | $16,530 | $19,097 | $29,120 | $33,897 | $39,878 | $48,097 | $53,566 | $59,543 | $65,542 | $65,542 | |
| Subtotal Cash from Operations | $0 | $11,010 | $16,530 | $19,097 | $29,120 | $33,897 | $39,878 | $48,097 | $53,566 | $59,543 | $65,542 | $65,542 | |
| 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 | $0 | $11,010 | $16,530 | $19,097 | $29,120 | $33,897 | $39,878 | $48,097 | $53,566 | $59,543 | $65,542 | $65,542 | |
| 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 | $4,000 | $14,000 | $22,160 | $22,160 | $22,160 | $24,660 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | $26,580 | |
| Bill Payments | $133 | $4,050 | $5,817 | $15,029 | $15,735 | $22,781 | $22,867 | $26,112 | $30,275 | $31,307 | $33,914 | $36,155 | |
| Subtotal Spent on Operations | $4,133 | $18,050 | $27,977 | $37,189 | $37,895 | $47,441 | $49,447 | $52,692 | $56,855 | $57,887 | $60,494 | $62,735 | |
| 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 | $4,133 | $18,050 | $27,977 | $37,189 | $37,895 | $47,441 | $49,447 | $52,692 | $56,855 | $57,887 | $60,494 | $62,735 | |
| Net Cash Flow | ($4,133) | ($7,040) | ($11,447) | ($18,092) | ($8,775) | ($13,544) | ($9,569) | ($4,595) | ($3,289) | $1,656 | $5,048 | $2,807 | |
| Cash Balance | $136,367 | $129,327 | $117,880 | $99,787 | $91,012 | $77,468 | $67,899 | $63,304 | $60,015 | $61,671 | $66,719 | $69,525 | |
| 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 | $140,500 | $136,367 | $129,327 | $117,880 | $99,787 | $91,012 | $77,468 | $67,899 | $63,304 | $60,015 | $61,671 | $66,719 | $69,525 |
| Inventory | $10,000 | $10,000 | $5,596 | $7,273 | $8,403 | $12,813 | $14,915 | $17,546 | $21,163 | $23,569 | $26,199 | $28,838 | $28,838 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $150,500 | $146,367 | $134,923 | $125,153 | $108,190 | $103,825 | $92,382 | $85,445 | $84,466 | $83,584 | $87,870 | $95,557 | $98,364 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 | $8,500 |
| Accumulated Depreciation | $0 | $142 | $284 | $426 | $568 | $710 | $852 | $994 | $1,136 | $1,278 | $1,420 | $1,562 | $1,704 |
| Total Long-term Assets | $8,500 | $8,358 | $8,216 | $8,074 | $7,932 | $7,790 | $7,648 | $7,506 | $7,364 | $7,222 | $7,080 | $6,938 | $6,796 |
| Total Assets | $159,000 | $154,725 | $143,139 | $133,227 | $116,122 | $111,615 | $100,030 | $92,951 | $91,830 | $90,806 | $94,950 | $102,495 | $105,160 |
| 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 | $3,867 | $5,317 | $14,513 | $14,976 | $22,023 | $22,001 | $25,104 | $29,234 | $30,179 | $32,706 | $35,035 | $32,484 |
| 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 | $3,867 | $5,317 | $14,513 | $14,976 | $22,023 | $22,001 | $25,104 | $29,234 | $30,179 | $32,706 | $35,035 | $32,484 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $3,867 | $5,317 | $14,513 | $14,976 | $22,023 | $22,001 | $25,104 | $29,234 | $30,179 | $32,706 | $35,035 | $32,484 |
| Paid-in Capital | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 | $183,100 |
| Retained Earnings | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) | ($24,100) |
| Earnings | $0 | ($8,142) | ($21,178) | ($40,286) | ($57,854) | ($69,408) | ($80,971) | ($91,153) | ($96,404) | ($98,373) | ($96,756) | ($91,540) | ($86,324) |
| Total Capital | $159,000 | $150,858 | $137,822 | $118,714 | $101,146 | $89,592 | $78,029 | $67,847 | $62,596 | $60,627 | $62,244 | $67,460 | $72,676 |
| Total Liabilities and Capital | $159,000 | $154,725 | $143,139 | $133,227 | $116,122 | $111,615 | $100,030 | $92,951 | $91,830 | $90,806 | $94,950 | $102,495 | $105,160 |
| Net Worth | $159,000 | $150,858 | $137,822 | $118,714 | $101,146 | $89,592 | $78,029 | $67,847 | $62,596 | $60,627 | $62,244 | $67,460 | $72,676 |
