Plan Outline
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SIC 8049 Health Services - Offices of health practitioner
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Physical Therapy Massage Business Plan
Healing Touch Massage
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Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Injury Recovery | 0% | $780 | $780 | $780 | $780 | $780 | $780 | $780 | $780 | $780 | $780 | $780 | $900 |
| Self-pampering | 0% | $1,400 | $1,250 | $1,250 | $1,250 | $1,400 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 |
| Altenative Care | 0% | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 |
| Athletes | 0% | $500 | $500 | $600 | $750 | $750 | $750 | $750 | $750 | $750 | $600 | $500 | $500 |
| Total Sales | $3,280 | $3,130 | $3,230 | $3,380 | $3,530 | $3,380 | $3,380 | $3,380 | $3,380 | $3,230 | $3,130 | $3,250 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Linens | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Oils & Lotions | $50 | $0 | $0 | $50 | $0 | $0 | $50 | $0 | $0 | $50 | $0 | $0 | |
| Insurance Billing | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | |
| Subtotal Direct Cost of Sales | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Owner Draw | 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 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| General Assumptions | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | |
| Long-term Interest Rate | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | 5.65% | |
| Tax Rate | 30.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | $3,280 | $3,130 | $3,230 | $3,380 | $3,530 | $3,380 | $3,380 | $3,380 | $3,380 | $3,230 | $3,130 | $3,250 | |
| Direct Cost of Sales | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | |
| Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | $215 | $165 | $165 | |
| Gross Margin | $3,065 | $2,965 | $3,065 | $3,165 | $3,365 | $3,215 | $3,165 | $3,215 | $3,215 | $3,015 | $2,965 | $3,085 | |
| Gross Margin % | 93.45% | 94.73% | 94.89% | 93.64% | 95.33% | 95.12% | 93.64% | 95.12% | 95.12% | 93.34% | 94.73% | 94.92% | |
| Expenses | |||||||||||||
| Payroll | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Sales and Marketing and Other Expenses | $0 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $50 | |
| Rent (inc Utilities) | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Insurance | $53 | $53 | $53 | $53 | $53 | $53 | $53 | $53 | $53 | $53 | $53 | $53 | |
| Payroll Taxes | 20% | $27 | $8 | $20 | $33 | $58 | $39 | $33 | $39 | $39 | $14 | $8 | $17 |
| Other | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Total Operating Expenses | $2,880 | $2,911 | $2,923 | $2,936 | $2,961 | $2,942 | $2,936 | $2,942 | $2,942 | $2,917 | $2,911 | $2,970 | |
| Profit Before Interest and Taxes | $185 | $54 | $142 | $229 | $404 | $273 | $229 | $273 | $273 | $98 | $54 | $115 | |
| EBITDA | $185 | $54 | $142 | $229 | $404 | $273 | $229 | $273 | $273 | $98 | $54 | $165 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $56 | $15 | $40 | $64 | $113 | $76 | $64 | $76 | $76 | $27 | $15 | $32 | |
| Net Profit | $130 | $39 | $102 | $165 | $291 | $196 | $165 | $196 | $196 | $70 | $39 | $83 | |
| Net Profit/Sales | 3.95% | 1.25% | 3.16% | 4.88% | 8.24% | 5.81% | 4.88% | 5.81% | 5.81% | 2.18% | 1.25% | 2.56% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $2,854 | $2,723 | $2,810 | $2,941 | $3,071 | $2,941 | $2,941 | $2,941 | $2,941 | $2,810 | $2,723 | $2,828 | |
| Cash from Receivables | $250 | $264 | $426 | $407 | $421 | $440 | $458 | $439 | $439 | $439 | $439 | $419 | |
| Subtotal Cash from Operations | $3,104 | $2,987 | $3,236 | $3,348 | $3,492 | $3,381 | $3,399 | $3,380 | $3,380 | $3,250 | $3,162 | $3,247 | |
| 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 | $3,104 | $2,987 | $3,236 | $3,348 | $3,492 | $3,381 | $3,399 | $3,380 | $3,380 | $3,250 | $3,162 | $3,247 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Bill Payments | $72 | $648 | $592 | $631 | $716 | $737 | $685 | $714 | $684 | $683 | $657 | $592 | |
| Subtotal Spent on Operations | $2,572 | $3,148 | $3,092 | $3,131 | $3,216 | $3,237 | $3,185 | $3,214 | $3,184 | $3,183 | $3,157 | $3,092 | |
| 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 | $2,572 | $3,148 | $3,092 | $3,131 | $3,216 | $3,237 | $3,185 | $3,214 | $3,184 | $3,183 | $3,157 | $3,092 | |
| Net Cash Flow | $532 | ($161) | $144 | $217 | $276 | $143 | $214 | $166 | $196 | $67 | $5 | $155 | |
| Cash Balance | $1,532 | $1,371 | $1,515 | $1,732 | $2,007 | $2,151 | $2,365 | $2,531 | $2,727 | $2,794 | $2,798 | $2,953 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $1,000 | $1,532 | $1,371 | $1,515 | $1,732 | $2,007 | $2,151 | $2,365 | $2,531 | $2,727 | $2,794 | $2,798 | $2,953 |
| Accounts Receivable | $500 | $676 | $819 | $813 | $845 | $884 | $883 | $864 | $864 | $864 | $845 | $813 | $816 |
| Other Current Assets | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 |
| Total Current Assets | $1,550 | $2,258 | $2,240 | $2,378 | $2,627 | $2,941 | $3,084 | $3,279 | $3,445 | $3,641 | $3,688 | $3,661 | $3,819 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Accumulated Depreciation | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,250 |
| Total Long-term Assets | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $750 |
| Total Assets | $2,350 | $3,058 | $3,040 | $3,178 | $3,427 | $3,741 | $3,884 | $4,079 | $4,245 | $4,441 | $4,488 | $4,461 | $4,569 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $50 | $629 | $571 | $607 | $691 | $715 | $661 | $691 | $661 | $661 | $638 | $571 | $596 |
| 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 | $50 | $629 | $571 | $607 | $691 | $715 | $661 | $691 | $661 | $661 | $638 | $571 | $596 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $50 | $629 | $571 | $607 | $691 | $715 | $661 | $691 | $661 | $661 | $638 | $571 | $596 |
| Paid-in Capital | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
| Retained Earnings | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 |
| Earnings | $0 | $130 | $169 | $271 | $436 | $726 | $923 | $1,088 | $1,284 | $1,480 | $1,551 | $1,590 | $1,673 |
| Total Capital | $2,300 | $2,430 | $2,469 | $2,571 | $2,736 | $3,026 | $3,223 | $3,388 | $3,584 | $3,780 | $3,851 | $3,890 | $3,973 |
| Total Liabilities and Capital | $2,350 | $3,058 | $3,040 | $3,178 | $3,427 | $3,741 | $3,884 | $4,079 | $4,245 | $4,441 | $4,488 | $4,461 | $4,569 |
| Net Worth | $2,300 | $2,430 | $2,469 | $2,571 | $2,736 | $3,026 | $3,223 | $3,388 | $3,584 | $3,780 | $3,851 | $3,890 | $3,973 |
