Salvador's Sauces

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Salsa Manufacturer Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
All Products 0% $13,351 $12,271 $12,421 $15,099 $14,370 $15,850 $14,350 $13,800 $14,112 $13,643 $13,100 $16,235
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $13,351 $12,271 $12,421 $15,099 $14,370 $15,850 $14,350 $13,800 $14,112 $13,643 $13,100 $16,235
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
All Products $3,981 $3,726 $6,924 $4,659 $5,093 $5,615 $5,925 $6,173 $5,313 $5,500 $5,875 $6,132
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $3,981 $3,726 $6,924 $4,659 $5,093 $5,615 $5,925 $6,173 $5,313 $5,500 $5,875 $6,132
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Patricia Torres 0% $0 $0 $0 $0 $0 $0 $0 $1,920 $1,920 $1,920 $1,920 $1,920
Ricardo Torres 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 2 2 2 2 2 2 2 2 2 2 2 2
Total Payroll $0 $0 $0 $0 $0 $0 $0 $1,920 $1,920 $1,920 $1,920 $1,920
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $13,351 $12,271 $12,421 $15,099 $14,370 $15,850 $14,350 $13,800 $14,112 $13,643 $13,100 $16,235
Direct Cost of Sales $3,981 $3,726 $6,924 $4,659 $5,093 $5,615 $5,925 $6,173 $5,313 $5,500 $5,875 $6,132
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $3,981 $3,726 $6,924 $4,659 $5,093 $5,615 $5,925 $6,173 $5,313 $5,500 $5,875 $6,132
Gross Margin $9,370 $8,545 $5,497 $10,440 $9,277 $10,235 $8,425 $7,627 $8,799 $8,143 $7,225 $10,103
Gross Margin % 70.18% 69.64% 44.26% 69.14% 64.56% 64.57% 58.71% 55.27% 62.35% 59.69% 55.15% 62.23%
Expenses
Payroll $0 $0 $0 $0 $0 $0 $0 $1,920 $1,920 $1,920 $1,920 $1,920
Marketing/Promotion $466 $722 $330 $845 $335 $435 $595 $470 $800 $470 $675 $620
Depreciation $460 $460 $460 $460 $460 $460 $460 $460 $460 $460 $460 $460
Rent $0 $0 $0 $0 $0 $500 $500 $500 $500 $500 $500 $500
Utilities $315 $400 $315 $300 $315 $315 $315 $315 $315 $315 $315 $315
Leased Equipment $0 $0 $0 $0 $0 $65 $0 $0 $75 $0 $325 $0
Insurance $87 $87 $87 $87 $87 $87 $87 $87 $87 $87 $87 $87
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $167 $1,591 $118 $614 $225 $225 $225 $225 $225 $225 $225 $225
Total Operating Expenses $1,495 $3,260 $1,310 $2,306 $1,422 $2,087 $2,182 $3,977 $4,382 $3,977 $4,507 $4,127
Profit Before Interest and Taxes $7,875 $5,285 $4,187 $8,134 $7,855 $8,148 $6,243 $3,650 $4,417 $4,166 $2,718 $5,976
EBITDA $8,335 $5,745 $4,647 $8,594 $8,315 $8,608 $6,703 $4,110 $4,877 $4,626 $3,178 $6,436
Interest Expense $67 $67 $754 $753 $753 $752 $751 $743 $735 $727 $719 $710
Taxes Incurred $1,952 $1,305 $858 $1,845 $1,776 $1,849 $1,373 $727 $920 $860 $500 $1,316
Net Profit $5,856 $3,914 $2,575 $5,535 $5,327 $5,547 $4,119 $2,180 $2,761 $2,579 $1,499 $3,949
Net Profit/Sales 43.86% 31.89% 20.73% 36.66% 37.07% 35.00% 28.70% 15.80% 19.57% 18.90% 11.44% 24.33%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $11,348 $10,430 $10,558 $12,834 $12,215 $13,473 $12,198 $11,730 $11,995 $11,597 $11,135 $13,800
Subtotal Cash from Operations $11,348 $10,497 $12,555 $14,676 $14,091 $15,734 $14,360 $14,100 $14,145 $13,668 $13,249 $15,843
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 $165,000 $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 $11,348 $10,497 $177,555 $14,676 $14,091 $15,734 $14,360 $14,100 $14,145 $13,668 $13,249 $15,843
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $0 $0 $0 $0 $0 $0 $0 $1,920 $1,920 $1,920 $1,920 $1,920
Bill Payments $264 $7,912 $7,793 $12,694 $6,694 $9,106 $10,407 $10,092 $9,463 $8,054 $8,914 $9,652
Subtotal Spent on Operations $264 $7,912 $7,793 $12,694 $6,694 $9,106 $10,407 $12,012 $11,383 $9,974 $10,834 $11,572
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 $200 $200 $500 $500 $500 $500 $750
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 $1,420 $1,420 $1,420 $1,420 $1,420
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 $5,000 $5,000 $5,000 $5,000 $5,000 $0 $0 $0 $20,000
Subtotal Cash Spent $364 $8,012 $7,893 $17,794 $11,794 $14,306 $15,607 $18,932 $13,303 $11,894 $12,754 $33,742
Net Cash Flow $10,984 $2,485 $169,662 ($3,119) $2,297 $1,428 ($1,247) ($4,832) $842 $1,775 $495 ($17,898)
Cash Balance $11,110 $13,595 $183,257 $180,139 $182,436 $183,864 $182,617 $177,785 $178,627 $180,401 $180,896 $162,998
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $126 $11,110 $13,595 $183,257 $180,139 $182,436 $183,864 $182,617 $177,785 $178,627 $180,401 $180,896 $162,998
Accounts Receivable $0 $2,003 $3,777 $3,642 $4,066 $4,345 $4,461 $4,451 $4,151 $4,118 $4,093 $3,943 $4,335
Inventory $3,492 $4,379 $4,099 $7,616 $5,125 $5,602 $6,177 $6,518 $6,790 $5,844 $6,050 $6,463 $6,745
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $3,618 $17,492 $21,471 $194,516 $189,330 $192,383 $194,502 $193,585 $188,726 $188,589 $190,544 $191,302 $174,078
Long-term Assets
Long-term Assets $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368 $23,368
Accumulated Depreciation $9,792 $10,252 $10,712 $11,172 $11,632 $12,092 $12,552 $13,012 $13,472 $13,932 $14,392 $14,852 $15,312
Total Long-term Assets $13,576 $13,116 $12,656 $12,196 $11,736 $11,276 $10,816 $10,356 $9,896 $9,436 $8,976 $8,516 $8,056
Total Assets $17,194 $30,608 $34,127 $206,712 $201,066 $203,659 $205,318 $203,941 $198,622 $198,025 $199,520 $199,818 $182,134
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $0 $7,658 $7,363 $12,474 $6,392 $8,759 $10,070 $9,775 $9,196 $7,757 $8,593 $9,312 $9,849
Current Borrowing $16,207 $16,107 $16,007 $15,907 $15,807 $15,707 $15,507 $15,307 $14,807 $14,307 $13,807 $13,307 $12,557
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $16,207 $23,765 $23,370 $28,381 $22,199 $24,466 $25,577 $25,082 $24,003 $22,064 $22,400 $22,619 $22,406
Long-term Liabilities $0 $0 $0 $165,000 $165,000 $165,000 $165,000 $165,000 $163,580 $162,160 $160,740 $159,320 $157,900
Total Liabilities $16,207 $23,765 $23,370 $193,381 $187,199 $189,466 $190,577 $190,082 $187,583 $184,224 $183,140 $181,939 $180,306
Paid-in Capital $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
Retained Earnings ($9,755) ($24,013) ($24,013) ($24,013) ($29,013) ($34,013) ($39,013) ($44,013) ($49,013) ($49,013) ($49,013) ($49,013) ($69,013)
Earnings ($14,258) $5,856 $9,770 $12,345 $17,880 $23,207 $28,753 $32,872 $35,052 $37,814 $40,393 $41,892 $45,841
Total Capital $987 $6,843 $10,757 $13,332 $13,867 $14,194 $14,740 $13,859 $11,039 $13,801 $16,380 $17,879 $1,828
Total Liabilities and Capital $17,194 $30,608 $34,127 $206,712 $201,066 $203,659 $205,318 $203,941 $198,622 $198,025 $199,520 $199,818 $182,134
Net Worth $987 $6,843 $10,757 $13,332 $13,867 $14,194 $14,740 $13,859 $11,039 $13,801 $16,380 $17,879 $1,828
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 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Tax Rate 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0