Skate Park NW

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Skate Park Skiing 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
Sales
Food & Beverages 0% $1,450 $1,550 $1,650 $1,750 $1,200 $725 $700 $575 $650 $1,200 $1,275 $1,712
Beginners- ski related sales 0% $1,719 $2,009 $3,217 $3,285 $684 $684 $684 $4,000 $7,600 $10,398 $10,266 $12,920
Experienced- ski related sales 0% $2,262 $2,643 $4,233 $4,323 $900 $900 $900 $3,333 $6,333 $8,665 $8,555 $10,767
Total Sales $5,431 $6,202 $9,100 $9,358 $2,784 $2,309 $2,284 $7,908 $14,583 $20,263 $20,096 $25,399
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
Food $653 $698 $743 $788 $540 $326 $315 $259 $293 $540 $574 $770
Beginners $172 $201 $322 $329 $68 $68 $68 $400 $760 $1,040 $1,027 $1,292
Experienced $226 $264 $423 $432 $90 $90 $90 $333 $633 $867 $856 $1,077
Subtotal Direct Cost of Sales $1,051 $1,163 $1,488 $1,548 $698 $485 $473 $992 $1,686 $2,446 $2,456 $3,139
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
Sarah 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Groomer 0% $1,500 $1,500 $1,500 $1,500 $0 $0 $0 $1,500 $1,500 $1,500 $1,500 $1,500
Rental 0% $1,500 $1,500 $1,500 $1,500 $0 $0 $0 $1,500 $1,500 $1,500 $3,000 $4,500
Instructor 0% $1,500 $1,500 $1,500 $1,500 $0 $0 $0 $1,500 $1,500 $1,500 $1,500 $3,000
Misc. 0% $1,500 $1,500 $1,500 $1,500 $0 $0 $0 $1,500 $1,500 $1,500 $1,500 $1,500
Total People 5 5 5 5 1 1 1 5 5 5 6 8
Total Payroll $8,000 $8,000 $8,000 $8,000 $2,000 $2,000 $2,000 $8,000 $8,000 $8,000 $9,500 $12,500
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 $5,431 $6,202 $9,100 $9,358 $2,784 $2,309 $2,284 $7,908 $14,583 $20,263 $20,096 $25,399
Direct Cost of Sales $1,051 $1,163 $1,488 $1,548 $698 $485 $473 $992 $1,686 $2,446 $2,456 $3,139
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,051 $1,163 $1,488 $1,548 $698 $485 $473 $992 $1,686 $2,446 $2,456 $3,139
Gross Margin $4,381 $5,039 $7,613 $7,810 $2,086 $1,824 $1,811 $6,916 $12,897 $17,817 $17,640 $22,260
Gross Margin % 80.66% 81.25% 83.65% 83.46% 74.91% 79.01% 79.27% 87.45% 88.44% 87.93% 87.78% 87.64%
Expenses
Payroll $8,000 $8,000 $8,000 $8,000 $2,000 $2,000 $2,000 $8,000 $8,000 $8,000 $9,500 $12,500
Sales and Marketing and Other Expenses $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Depreciation $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166 $1,166
Rent $2,000 $2,000 $2,000 $2,000 $500 $500 $500 $500 $500 $2,000 $2,000 $2,000
Utilities $600 $600 $600 $600 $100 $100 $100 $100 $100 $600 $600 $600
Insurance $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Payroll Taxes 15% $1,200 $1,200 $1,200 $1,200 $300 $300 $300 $1,200 $1,200 $1,200 $1,425 $1,875
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $13,666 $13,666 $13,666 $13,666 $4,766 $4,766 $4,766 $11,666 $11,666 $13,666 $15,391 $18,841
Profit Before Interest and Taxes ($9,285) ($8,627) ($6,053) ($5,856) ($2,680) ($2,942) ($2,955) ($4,750) $1,231 $4,151 $2,249 $3,419
EBITDA ($8,119) ($7,461) ($4,887) ($4,690) ($1,514) ($1,776) ($1,789) ($3,584) $2,397 $5,317 $3,415 $4,585
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 ($9,285) ($8,627) ($6,053) ($5,856) ($2,680) ($2,942) ($2,955) ($4,750) $1,231 $4,151 $2,249 $3,419
Net Profit/Sales -170.97% -139.11% -66.52% -62.57% -96.28% -127.40% -129.40% -60.07% 8.44% 20.48% 11.19% 13.46%
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 $5,431 $6,202 $9,100 $9,358 $2,784 $2,309 $2,284 $7,908 $14,583 $20,263 $20,096 $25,399
Subtotal Cash from Operations $5,431 $6,202 $9,100 $9,358 $2,784 $2,309 $2,284 $7,908 $14,583 $20,263 $20,096 $25,399
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 $5,431 $6,202 $9,100 $9,358 $2,784 $2,309 $2,284 $7,908 $14,583 $20,263 $20,096 $25,399
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 $8,000 $8,000 $8,000 $8,000 $2,000 $2,000 $2,000 $8,000 $8,000 $8,000 $9,500 $12,500
Bill Payments $185 $5,554 $5,673 $5,990 $5,923 $2,291 $2,084 $2,121 $3,515 $4,278 $6,954 $7,219
Subtotal Spent on Operations $8,185 $13,554 $13,673 $13,990 $7,923 $4,291 $4,084 $10,121 $11,515 $12,278 $16,454 $19,719
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 $8,185 $13,554 $13,673 $13,990 $7,923 $4,291 $4,084 $10,121 $11,515 $12,278 $16,454 $19,719
Net Cash Flow ($2,754) ($7,353) ($4,573) ($4,631) ($5,139) ($1,982) ($1,800) ($2,213) $3,067 $7,985 $3,642 $5,681
Cash Balance $50,190 $42,837 $38,264 $33,633 $28,494 $26,511 $24,711 $22,498 $25,565 $33,551 $37,193 $42,873
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 $52,944 $50,190 $42,837 $38,264 $33,633 $28,494 $26,511 $24,711 $22,498 $25,565 $33,551 $37,193 $42,873
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $52,944 $50,190 $42,837 $38,264 $33,633 $28,494 $26,511 $24,711 $22,498 $25,565 $33,551 $37,193 $42,873
Long-term Assets
Long-term Assets $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000
Accumulated Depreciation $0 $1,166 $2,332 $3,498 $4,664 $5,830 $6,996 $8,162 $9,328 $10,494 $11,660 $12,826 $13,992
Total Long-term Assets $70,000 $68,834 $67,668 $66,502 $65,336 $64,170 $63,004 $61,838 $60,672 $59,506 $58,340 $57,174 $56,008
Total Assets $122,944 $119,024 $110,505 $104,766 $98,969 $92,664 $89,515 $86,549 $83,170 $85,071 $91,891 $94,367 $98,881
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 $5,366 $5,474 $5,788 $5,847 $2,222 $2,015 $2,004 $3,376 $4,046 $6,715 $6,941 $8,037
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 $5,366 $5,474 $5,788 $5,847 $2,222 $2,015 $2,004 $3,376 $4,046 $6,715 $6,941 $8,037
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $5,366 $5,474 $5,788 $5,847 $2,222 $2,015 $2,004 $3,376 $4,046 $6,715 $6,941 $8,037
Paid-in Capital $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000 $190,000
Retained Earnings ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056) ($67,056)
Earnings $0 ($9,285) ($17,912) ($23,966) ($29,822) ($32,502) ($35,444) ($38,399) ($43,150) ($41,919) ($37,768) ($35,519) ($32,100)
Total Capital $122,944 $113,659 $105,032 $98,978 $93,122 $90,442 $87,500 $84,545 $79,794 $81,025 $85,176 $87,425 $90,844
Total Liabilities and Capital $122,944 $119,024 $110,505 $104,766 $98,969 $92,664 $89,515 $86,549 $83,170 $85,071 $91,891 $94,367 $98,881
Net Worth $122,944 $113,659 $105,032 $98,978 $93,122 $90,442 $87,500 $84,545 $79,794 $81,025 $85,176 $87,425 $90,844