Igneous Rock Gym

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Rock Climbing Gym 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
Day Pass 0% 50 85 90 100 110 130 120 115 120 115 120 125
Ten Punch Pass 0% 5 10 14 16 20 20 18 18 20 20 22 22
Month Membership 0% 15 25 30 35 40 50 45 45 50 50 55 55
College Month Membership 0% 3 12 15 18 15 20 18 20 20 20 10 10
Three Month Membership 0% 8 13 15 10 18 25 12 12 22 15 22 18
Annual Membership 0% 3 8 10 10 8 15 7 8 8 8 5 5
Annual Pay Plan 0% 3 6 7 6 5 10 3 4 3 4 5 5
College Annual Membership 0% 1 5 8 6 2 6 2 3 5 5 2 2
Family Annual Membership 0% 1 1 2 2 2 3 2 2 2 3 3 3
Family Annual Pay Plan 0% 1 1 2 2 1 3 1 1 2 2 2 2
Groups 0% 4 8 10 12 16 14 14 15 15 15 17 17
Lessons 0% 4 8 10 10 10 15 12 15 15 12 10 12
Climb Time 0% 3 12 16 20 20 20 20 20 20 20 20 20
Junior Program 0% 2 8 4 4 8 8 4 6 8 4 3 6
Summer Camps 0% 0 0 0 0 0 0 0 0 0 0 45 60
Misc. 0% 4 3 4 4 8 3 3 3 3 3 3 3
Total Unit Sales 107 205 237 255 283 342 281 287 313 296 344 365
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
Day Pass $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00
Ten Punch Pass $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00
Month Membership $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00
College Month Membership $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00
Three Month Membership $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00
Annual Membership $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00
Annual Pay Plan $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00
College Annual Membership $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00
Family Annual Membership $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00
Family Annual Pay Plan $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00
Groups $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00
Lessons $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00
Climb Time $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00
Junior Program $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00
Summer Camps $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00
Misc. $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00
Sales
Day Pass $700 $1,190 $1,260 $1,400 $1,540 $1,820 $1,680 $1,610 $1,680 $1,610 $1,680 $1,750
Ten Punch Pass $535 $1,070 $1,498 $1,712 $2,140 $2,140 $1,926 $1,926 $2,140 $2,140 $2,354 $2,354
Month Membership $945 $1,575 $1,890 $2,205 $2,520 $3,150 $2,835 $2,835 $3,150 $3,150 $3,465 $3,465
College Month Membership $144 $576 $720 $864 $720 $960 $864 $960 $960 $960 $480 $480
Three Month Membership $1,200 $1,950 $2,250 $1,500 $2,700 $3,750 $1,800 $1,800 $3,300 $2,250 $3,300 $2,700
Annual Membership $1,245 $3,320 $4,150 $4,150 $3,320 $6,225 $2,905 $3,320 $3,320 $3,320 $2,075 $2,075
Annual Pay Plan $132 $264 $308 $264 $220 $440 $132 $176 $132 $176 $220 $220
College Annual Membership $355 $1,775 $2,840 $2,130 $710 $2,130 $710 $1,065 $1,775 $1,775 $710 $710
Family Annual Membership $685 $685 $1,370 $1,370 $1,370 $2,055 $1,370 $1,370 $1,370 $2,055 $2,055 $2,055
Family Annual Pay Plan $78 $78 $156 $156 $78 $234 $78 $78 $156 $156 $156 $156
Groups $460 $920 $1,150 $1,380 $1,840 $1,610 $1,610 $1,725 $1,725 $1,725 $1,955 $1,955
Lessons $180 $360 $450 $450 $450 $675 $540 $675 $675 $540 $450 $540
Climb Time $180 $720 $960 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Junior Program $450 $1,800 $900 $900 $1,800 $1,800 $900 $1,350 $1,800 $900 $675 $1,350
Summer Camps $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,615 $8,820
Misc. $80 $60 $80 $80 $160 $60 $60 $60 $60 $60 $60 $60
Total Sales $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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
Day Pass 3.00% $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42
Ten Punch Pass 3.00% $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21
Month Membership 3.00% $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89
College Month Membership 3.00% $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44
Three Month Membership 3.00% $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50
Annual Membership 3.00% $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45
Annual Pay Plan 3.00% $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32
College Annual Membership 3.00% $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65
Family Annual Membership 3.00% $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55
Family Annual Pay Plan 3.00% $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34
Groups 6.00% $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90
Lessons 3.00% $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35
Climb Time 3.00% $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80
Junior Program 3.00% $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75
Summer Camps 30.00% $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10
Misc. 50.00% $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Direct Cost of Sales
Day Pass $21 $36 $38 $42 $46 $55 $50 $48 $50 $48 $50 $53
Ten Punch Pass $16 $32 $45 $51 $64 $64 $58 $58 $64 $64 $71 $71
Month Membership $28 $47 $57 $66 $76 $95 $85 $85 $95 $95 $104 $104
College Month Membership $4 $17 $22 $26 $22 $29 $26 $29 $29 $29 $14 $14
Three Month Membership $36 $59 $68 $45 $81 $113 $54 $54 $99 $68 $99 $81
Annual Membership $37 $100 $125 $125 $100 $187 $87 $100 $100 $100 $62 $62
Annual Pay Plan $4 $8 $9 $8 $7 $13 $4 $5 $4 $5 $7 $7
College Annual Membership $11 $53 $85 $64 $21 $64 $21 $32 $53 $53 $21 $21
Family Annual Membership $21 $21 $41 $41 $41 $62 $41 $41 $41 $62 $62 $62
Family Annual Pay Plan $2 $2 $5 $5 $2 $7 $2 $2 $5 $5 $5 $5
Groups $28 $55 $69 $83 $110 $97 $97 $103 $103 $103 $117 $117
Lessons $5 $11 $13 $13 $13 $20 $16 $20 $20 $16 $13 $16
Climb Time $5 $22 $29 $36 $36 $36 $36 $36 $36 $36 $36 $36
Junior Program $14 $54 $27 $27 $54 $54 $27 $41 $54 $27 $20 $41
Summer Camps $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,985 $2,646
Misc. $40 $30 $40 $40 $80 $30 $30 $30 $30 $30 $30 $30
Subtotal Direct Cost of Sales $272 $546 $672 $672 $753 $924 $635 $684 $783 $740 $2,696 $3,365
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
Manager 0% $2,800 $2,700 $2,550 $2,650 $2,650 $2,650 $2,400 $2,800 $2,400 $2,650 $2,650 $2,550
Front Desk/Instructors 0% $3,850 $4,000 $4,100 $3,800 $3,900 $4,000 $3,700 $4,100 $3,950 $4,100 $4,000 $4,100
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $6,650 $6,700 $6,650 $6,450 $6,550 $6,650 $6,100 $6,900 $6,350 $6,750 $6,650 $6,650
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
Direct Cost of Sales $272 $546 $672 $672 $753 $924 $635 $684 $783 $740 $2,696 $3,365
Other Costs of Sales $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Total Cost of Sales $572 $846 $972 $972 $1,053 $1,224 $935 $984 $1,083 $1,040 $2,996 $3,665
Gross Margin $6,797 $15,497 $19,010 $18,789 $19,715 $27,025 $17,675 $19,166 $22,360 $20,977 $24,454 $26,225
Gross Margin % 92.23% 94.82% 95.14% 95.08% 94.93% 95.67% 94.98% 95.11% 95.38% 95.27% 89.08% 87.74%
Expenses
Payroll $6,650 $6,700 $6,650 $6,450 $6,550 $6,650 $6,100 $6,900 $6,350 $6,750 $6,650 $6,650
Marketing/Promotion $500 $400 $200 $200 $250 $300 $200 $200 $250 $250 $200 $200
Depreciation $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Rent $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100
Payroll Taxes 15% $998 $1,005 $998 $968 $983 $998 $915 $1,035 $953 $1,013 $998 $998
Other $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Total Operating Expenses $14,648 $14,605 $14,348 $14,118 $14,283 $14,448 $13,715 $14,635 $14,053 $14,513 $14,348 $14,348
Profit Before Interest and Taxes ($7,851) $892 $4,663 $4,672 $5,432 $12,578 $3,960 $4,531 $8,307 $6,464 $10,106 $11,878
EBITDA ($7,551) $1,192 $4,963 $4,972 $5,732 $12,878 $4,260 $4,831 $8,607 $6,764 $10,406 $12,178
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($2,355) $268 $1,399 $1,402 $1,630 $3,773 $1,188 $1,359 $2,492 $1,939 $3,032 $3,563
Net Profit ($5,496) $624 $3,264 $3,270 $3,802 $8,804 $2,772 $3,171 $5,815 $4,525 $7,074 $8,314
Net Profit/Sales -74.58% 3.82% 16.33% 16.55% 18.31% 31.17% 14.90% 15.74% 24.81% 20.55% 25.77% 27.82%
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
Subtotal Cash from Operations $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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 $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
Subtotal Spent on Operations $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
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 $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
Net Cash Flow ($5,196) $924 $3,564 $3,570 $4,102 $9,104 $3,072 $3,471 $6,115 $4,825 $7,374 $8,614
Cash Balance $17,804 $18,729 $22,293 $25,863 $29,965 $39,070 $42,142 $45,613 $51,728 $56,553 $63,927 $72,542
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 $23,000 $17,804 $18,729 $22,293 $25,863 $29,965 $39,070 $42,142 $45,613 $51,728 $56,553 $63,927 $72,542
Other Current 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
Total Current Assets $25,000 $19,804 $20,729 $24,293 $27,863 $31,965 $41,070 $44,142 $47,613 $53,728 $58,553 $65,927 $74,542
Long-term Assets
Long-term Assets $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000
Accumulated Depreciation $0 $300 $600 $900 $1,200 $1,500 $1,800 $2,100 $2,400 $2,700 $3,000 $3,300 $3,600
Total Long-term Assets $90,000 $89,700 $89,400 $89,100 $88,800 $88,500 $88,200 $87,900 $87,600 $87,300 $87,000 $86,700 $86,400
Total Assets $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
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
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Paid-in Capital $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000
Retained Earnings ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000)
Earnings $0 ($5,496) ($4,871) ($1,607) $1,663 $5,465 $14,270 $17,042 $20,213 $26,028 $30,553 $37,627 $45,942
Total Capital $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
Total Liabilities and Capital $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
Net Worth $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
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