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Physical Therapy Massage Business Plan

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